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The BCC of transport tax for organizations in 2017 remained the same, although the Ministry of Finance changed the codes for some taxes by order No. 90n. Payments must be made according to the old rules. See sample.
KBK 2017 transport tax
Transport tax for organizations in 2017 should be calculated according to the same rules as last year. If the regional law provides for the payment of advances, then in addition to the tax for the year, you will also need to transfer current payments.
BCC of transport tax, which organizations should use in 2017 to transfer payments, are shown in the table.
KBK 2017 transport tax. Table
The procedure for filling out a payment order for transport tax 2017
Whether the money will go to the budget or not depends on whether the company filled out the transport tax payment form correctly. And if the tax office does not see the payment, it will charge penalties and fines. We will explain how to fill out the fields where mistakes are most often made.
BCC of transport tax 2017. In field 104, you must write down the BCC of the payment. They are the same for advance payment and tax at the end of the year. But penalties and fines must be transferred using a different code. KBK consists of 20 digits (see codes in the table above).
OKTMO. In field 105, write down the OKTMO of the inspection territory where you are registered as the owner of the car. The code can consist of 8 or 11 characters. Therefore, in order not to make a mistake, check OKTMO with the inspection.
Taxable period. In field 107, write down the period for which you are transferring tax or advance payment. For example, when you transfer an advance for the 1st quarter of 2017, put KV.01.2017 in field 109. If you are transferring tax for 2017, then write GD.00.2017 in the field.
Document date. As a general rule, the date of signing the declaration is recorded in field 109. But this procedure applies if the company pays tax after reporting. If you are paying an advance, then enter 0 in the field. You must also fill out this field if you are listing fines or penalties. If you are repaying the arrears at the request of the inspection, then enter the date of the request in the field. If you are paying off the arrears voluntarily, then enter 0.
Payment type. Leave field 110 blank. But if you put “0” in it, then the money should still go to the budget.
In 2018, all legal entities to which vehicles are registered are required to pay tax, as well as advance tax payments throughout the year. To avoid unclear transfers, you need to check the details in advance, and first of all check the KBK for transport tax, so as not to confuse the code for organizations with the code for “physicists”.
KBK for transport tax 2018 for legal entities
When filling out an order for the transfer of transport tax in 2018, you need to be guided by a reference book of codes. The procedure for using budget classification codes was established by the Ministry of Finance by order No. 65n dated July 1, 2013.
For the transport tax of legal entities in 2018, there are three different BCCs. The key code for paying transport tax consists of 20 digits, which are grouped by category. These categories allow you to determine what kind of payment and where the payer makes it. In the KBK of transport tax, numbers 14-17 differ. For tax in these categories there should be the numbers “1000”, for penalties - “2100”, for fines - “3000”.
KBK transport tax for legal entities in 2018
Legal entities (organizations)
KBK transport tax 2018 for legal entities (download file)
KBK transport tax for legal entities in 2018 — 18210604011021000110. This is a single code for all organizations. There are no separate codes for special regime officers. It is necessary to pay advances on transport tax using the same code.
The obligation to pay advances and payment deadlines are established by regional laws. If such a law is in force in the region, the organization is obliged to pay an advance payment of transport tax based on the results of each quarter.
KBK for payment of advances on transport tax 2018 — 18210604011021000110.
An important difference between these codes and the “physics” codes is in 7-11 digits. For organizations it is “04011”, for “physicists” it is “04012”. If you make a mistake in the payment slip by one digit, the payment will be lost. Therefore, check whether you mistakenly indicated the KBK transport tax for individuals in 2018 - 182106 04012 021000110.
If you pay tax or advances to another bank, the money will not be considered unpaid. But at the same time, the organization will need to clarify the payment.
KBK transport tax penalties 2018 for legal entities
If you are late in paying your transport tax or advances, tax authorities will charge penalties and interest. Separate BCCs are provided for the transfer of penalties and fines for transport tax.
KBK transport tax penalties 2018 for organizations — 18210604011022100110.
KBK for the transfer by legal entities of a fine for non-payment of transport tax — 18210604011023000110.
Correct indication of codes is a guarantee that problems with inspection can be avoided and payment will not have to be clarified.
Error in the KBK transport tax 2018 for organizations
To fill out a payment order for the transfer of transport tax in 2018, legal entities should use only valid BCCs. If the KBK incorrectly indicates the transport tax, the tax will still be considered paid: tax authorities will not be able to charge additional penalties and fines for the error in the KBK. However, if you indicate the wrong budget classification code on the payment slip, problems may arise with the payment. You will need to clarify the payment.
The payment date is considered to be the initial payment of the tax. If the deadline for the initial payment is met, there should be no penalties. Already accrued penalties must be canceled from the moment the tax office receives an application from the taxpayer organization. To avoid such problems, check the KBK when filling out the payment form.
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Transport tax is paid by persons on whom cars, watercraft, aircraft and other vehicles are registered. Submission of the declaration and payment of funds to the budget are made at the location of the transport. The procedure for making payments, tax rates, as well as benefits for car owners are established by the authorities of the constituent entities of the Russian Federation. The amount depends on the characteristics of the transport. For example, in the case of a car, it depends on the power of its engine.
Individuals pay the amount calculated by the Federal Tax Service. To do this, the tax office uses information from the registration authorities. Companies are required to calculate the amount of the payment themselves. To transfer funds, vehicle owners fill out a payment order. In particular, the form indicates the corresponding BCC for transport tax for legal entities or individuals.
Why is KBK needed?
A special code allows you to uniquely identify the type of income received into the budget. This is necessary for their grouping and accounting. A list of all codes is on the Federal Tax Service website.
Enter the code in the payment order in field 104 of the “Recipient” section: enter the corresponding 20-digit number here. The payment slip itself can be found in Bank of Russia Regulation No. 383-P (Appendix 3).
Code structure
Conventionally, the code is divided into three parts. The first three digits indicate the recipient of the funds. For the tax service, the recipient code is 182. The type of income is encrypted in the numbers of categories 4-13, and the specific subtype is encrypted in 14-20. The budget level where the payment is made is indicated in categories 12 and 13 of the code. For a subject of the Russian Federation, the value is 02. Numbers 14 to 17 show what type of payment will be made. In the case of the Federal Tax Service, there are four options: the tax payment itself, penalties, interest or fines. At the end of the code the value 110 will be indicated (the “Tax Income” group).
Transport tax 2019 - KBK
It is important to indicate the current number for the current date. Compared to 2018, the code numbers have not changed. Within the framework of the KBK, transport tax belongs to the group “Property taxes”. Budget classification codes for transport tax have the following meanings:
For legal entities:
- tax payment and arrears/recalculation: 182 1 06 04011 02 1000 110;
- payment penalties: 182 1 06 04011 02 2100 110;
- interest: 182 1 06 04011 02 2200 110;
- fines: 182 1 06 04011 02 3000 110.
For individuals:
- tax payment and arrears/recalculation: 182 1 06 04012 02 1000 110;
- penalties: 182 1 06 04012 02 2100 110;
- interest: 182 1 06 04012 02 2200 110;
- fine: 182 1 06 04012 02 3000 110.
The required code can also be found in the Federal Tax Service service for filling out payment documents. Follow the link, select the taxpayer and document type. Next, the service will prompt you to select a payment type. In the appropriate column, click on the “Property Taxes” category. In the “Payment name” field, select “Transport tax”. In “Payment type” also click on the desired option. The number you need will automatically appear in the code field.
Why is it important to know exactly and write the budget classification code correctly?
If there is an error in the code numbers, the payment will not be credited as intended, there will be a delay and subsequent penalties. If you find an error yourself, send an application to the inspectorate to clarify the CBC. Attach documents confirming the payment made. Tax officials may also notice the error. Then they will inform the payer about this. In this case, you will also have to submit a corresponding application. The inspection will have ten working days to make a decision to clarify the purpose of payment or to refuse. It will then notify the company or individual within five working days.
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KBK (budget classification codes) are codes intended for making payments to tax authorities. From this article you can find out what BCCs exist for penalties for transport tax.
Penalties for transport tax: KBK in 2016-2017
As is known, if the payer is late in paying the tax, an arrear will arise, the amount of which will be subject to penalties. To transfer penalties to the budget, you must use special codes. Look at which ones exactly below. In the meantime, let’s take a closer look at what the KBK is.
Decoding KBK
All classification codes include twenty digits. With their help, the code is deciphered. Each code consists of four sections:
- Administrative;
- Profitable;
- Software;
- Classifying.
Let's look at each of them in more detail.
The administrative section is the first three digits of the code. They determine the payment attribute, that is, where the money will be sent (to various funds, tax authorities, and others).
The income section includes ten figures, and in turn is divided into four groups:
- The first digit from this section indicates the type of income (tax payments - number 1).
- The next two numbers indicate the purpose of the payment being made.
- The next five more numbers will determine whether the revenues comply with the budget code (the first two indicate an item, and the last three indicate a subitem).
- The last two numbers of the section indicate the budget level to which the money is transferred.
The program section consists of four numbers; it determines the type of payment (payment of taxes, penalties or fines).
The last, classifying section, includes three numbers. It contains information that indicates the classification of the payment according to its profitability.
Purpose of codes
Classification codes are needed for the following purposes:
- Drawing up budgets at various levels;
- Execution of these budgets;
- Drawing up reports;
- Carrying out comparability of various indicators.
Using KBK you can divide:
- Profit;
- Expenses;
- Transactions completed;
- Sources from which the budget deficit is covered.
KBK for individuals
Citizens who own any vehicle (except for the exceptions listed in the Tax Legislation) are recognized as payers of transport tax. They do not need to calculate taxes on their own, as legal entities do. The tax office does this for them; it sends them a notification-calculation with the amount of tax to be paid.
The main BCCs for transport tax for citizens are as follows:
- 182 1 06 04012 02 1000 110 – applied when transferring the tax amount to the budget of any level;
- 182 1 06 04012 02 2100 110 – penalties for transport tax for individuals;
- 182 1 06 04012 02 3000 110 – transfer of a fine received for non-payment of transport tax.
Codes for companies
All companies that own transport, regardless of the taxation system they choose, are required to pay tax on this transport. They must calculate the amount of tax to be paid independently. Payment can be made quarterly, or in one payment at the end of the tax period. However, reporting must be submitted only once a year (before the first of February of the year following the reporting year).
The main codes are:
- 182 1 06 04011 02 1000 110 – used for tax transfers;
- 182 1 06 04011 02 2100 110 – for transfer of penalties by legal entities;
- 182 1 06 04011 02 3000 110 – used to transfer fines.
An important feature of classification codes for organizations is that the accountants of this organization who are involved in drawing up payment orders are required to search for the necessary codes themselves on the Internet.
Codes change almost every year, so accountants must be very careful.
You can read more about the BCC on transport tax for organizations in.
All transport tax codes
All BCCs for transport tax for 2016-2017 are presented in the following table:
| Purpose of the code | Code |
| Transport tax levied on organizations (arrears, recalculations, debts) | 182 1 06 04011 02 1000 110 |
| KBK fines for transport tax (from legal entities) | 182 1 06 04011 02 2100 110 |
| Amount of interest on transport tax levied on companies | 182 1 06 04011 02 2200 110 |
| Fines and other administrative penalties levied on legal entities for late or non-payment of transport tax | 182 1 06 04011 02 3000 110 |
| Other revenues from transport tax organizations | 182 1 06 04011 02 4000 110 |
| Payment by the company of interest on taxes accrued on the amounts of overpaid payments | 182 1 06 04011 02 5000 110 |
| The amount of transport tax levied on individuals | 182 1 06 04012 02 1000 110 |
| Transport tax penalties assessed to citizens for late or non-payment | 182 1 06 04012 02 2100 110 |
| Tax interest accrued to individuals | 182 1 06 04012 02 2200 110 |
| Amounts of fines and other monetary sanctions levied on individuals for committing violations | 182 1 06 04012 02 3000 110 |
| Other receipts from citizens for transport tax | 182 1 06 04012 02 4000 110 |
| Individuals paid interest accrued on the amounts of overpaid payments | 182 1 06 04012 02 5000 110 |
Actions of an accountant if an error is made
Errors made when writing budget code are divided into two groups:
- Resulting in the payment of a payment to the budget of any level;
- Not leading to the payment of amounts to the budget.
If a second error was made and it was not corrected, it will result in arrears. In this regard, the tax inspectorate will impose sanctions on the taxpayer, such as fines and penalties.
Correcting this error is only possible by transferring the required amount through a corrected payment order.
If you make the first mistake (when money gets into the budget), you will also have to bear responsibility in the form of fines and penalties. However, tax legislation states that the payer is not required to indicate the purpose of the payment; he can do this only if he wishes. Therefore, you need to make another payment, and if the tax office imposes fines, you can go to court.
Thanks to this system of distribution of funds, payment of various types of taxes, including transport taxes, has been significantly simplified.
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Using this set of numbers, you can pay tax fees in various types of bank terminals.
KBK have a standard appearance. It will be quite problematic to transfer the tax fee to the wrong address.
General information
A term such as KBK (budget classification code) was introduced on July 31, 1998 by Federal Law No. 145-F3.
The legislation gives a fixed definition of this concept. It sounds like this: “a group of income, sources of financing and expenses of the budget system of the Russian Federation.”
Codes apply for:
- budgeting;
- execution of budgets;
- reporting.
Also, budget classification codes allow for comparability of indicators of various kinds.
BCCs are used in cases where one of the parties to any financial transactions or payments is the state.
Codes allow you to classify:
- income;
- expenses;
- operations;
- sources of financing budget deficits.
What it is
The BCC is a digital group that determines the purpose of the funds paid. This code is available for all taxes, duties and penalties assessed on individuals (legal entities) in accordance with the legislation in force in the Russian Federation.
Each type of tax is assigned its own digital code. KBK transport tax fine in 2019 remains the same as in the previous year.
If necessary, you can easily familiarize yourself with all the codes on the official website of the Federal Tax Service.
Purpose of the KBK
According to the instructions on the procedure for applying the BCC, the assignment of various types of budget classification codes is carried out in accordance with.
Also, according to this instruction, the purpose of the BSC complies with the principles:
- unity;
- openness of destination;
- continuity.
All principles of the unity of purpose of the BSC are disclosed in clause 2.2 of Pr. No. 65N. One of the main provisions of this order is the approved form of the code.
For all codes without exception, the standard bit depth is used; it consists of 20 numbers. Each individual group has its own purpose.
Code structure
Any budget classification code, including for making transport tax payments (the tax itself, a fine, a penny) consists of four parts.
Each has its own purpose:
- "administrator";
- “type of income”;
- "subgroups";
- "article";
- "element";
- "program";
- "economic classification".
A group of numbers called “administrator”, consisting of three elements, determines the purpose of the administrator who carries out revenues to the budget.
For transport tax it is the Federal Tax Service - the Federal Tax Service, the group for this purpose looks like 182.
The second group of numbers, called “type of income,” includes all digital positions from the fourth to the thirteenth digit.
This digital code is divided into the following subgroups, having names such as:
- Group (one digit).
- Subgroup (two digits).
- Article.
- Sub-article.
- Element.
The group denotes an income code; it is individual for each category. For example, for transport tax this value is 1 (income).
For other purposes the code is also different. The subgroup denotes the type of tax. For the BCC under consideration, this value is 06 – transport tax.
The meaning of the categories “Article” and “Subarticle” is assigned based on various types of settlement documents; they are available in the classification of income approved by the relevant regulations.
Video: transport tax
The last subgroup called “Element” denotes the next budget level. For transport tax, the value 02 is used. Since this payment is made to the budget of the constituent entity of the Russian Federation.
The tax in question is regional, which is why it goes to the balance of the region in which the vehicle is registered.
Part three is designated as “The Program”. And it occupies as many as four KBK digits. For transport tax, this value can take different forms.
The first digit changes depending on the type of payment:
The fourth group of numbers is the "Economic Classification". It consists of three signs located last. For the payments under consideration, this value is 110 (tax revenues).
All the groups discussed above follow each other and represent the BCC for payment of transport tax. It should be indicated in the field called “Purpose of payment” in.
The KBK changed over the years, but its general appearance remained the same. The digital order of codes is established by the Ministry of Finance of the Russian Federation.
That is why, when generating various payment orders or other similar documents, it is necessary to consult the KBK directory.
KBK for transport tax in 2019
Transport tax is paid in 2019 according to the rates established by the Federal Tax Service.
This tax must be paid by all persons (legal entities and individuals) to whom vehicles are registered. The reason for this is.
The BCC for the tax levy in question for individuals is present in the notice sent by the Federal Tax Service at the place of registration. The BCC for payment by legal entities must be formed independently.
For individuals
For individuals in 2019, the following BCCs apply:
It is these digital combinations that must be used when making payments. The difference between all three budget classification codes lies in just one number, located in the third part, at the very beginning.
For legal entities
An important feature of budget classification codes for legal entities is that the accounting department that generates tax payment orders must independently recognize the BCC via the Internet.
Since codes can change annually, you need to be as careful as possible. Late payment of taxes leads to the accrual of various types of penalties and fines.
In 2019, the following budget classification codes are in effect:
For payment of penalties for transport tax, the KBK in 2019 coincides with the code for 2013. The combinations of numbers for paying fines and the tax itself are similar.
Situational example
An organization that owns any equipment for which it is necessary to pay transport tax must pay it on time, in accordance with current legislation.
The tax itself must be paid for 2019, therefore, transfers are made in November 2019. The Federal Tax Service has published new BCCs on its official website.
The accounting department of an organization must be aware of all the innovations implemented by the Federal Tax Service.
The meaning of 14-17 digits of budget classification codes has been changed.
When making payments on penalties and interest, you must indicate:
| 2100 | Penya |
| 2200 | Interest |
For taxes themselves, the value remained the same (1000), for fines it also did not change (3000).
Thus, in 2019, in payment orders of various types of legal entities it is necessary to indicate the following BCC values:
Also, the Federal Tax Service periodically changes the form of payment orders, according to which all documents must be generated. In 2019, various edits and changes were made to it.
What to do if a mistake is made?
All errors are divided into two categories:
- leading to the payment of amounts to the budget;
- not leading to the payment of amounts to the budget.
If errors of the first type were made and they were not corrected in time, then such situations entail the appearance of arrears.
Consequently, on the part of the Federal Tax Service, the taxpayer will bear full responsibility for late payment: fines, penalties and other sanctions.
The only way to correct such an error is to re-transmit the required amount using the corrected payment order.
The occurrence of an error of the second type, when the payment still falls into the budget, in practice often also entails the imposition of fines.
But it states that clarifying the purpose is not the responsibility of the taxpayer, but his right.
Therefore, if an error of this kind occurs, a repeat payment should be made, and the issue of fines should be resolved in court.
Budget classification codes make it possible to significantly simplify the payment of various types of taxes and other payments to the state.
It is only important to avoid mistakes and monitor the updating of legislation and the BCC itself. This will avoid any problems with the Federal Tax Service.
Attention!
- Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
- All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.
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