What budget classification codes should I pay tax on for “simplified taxation”, have the BCC changed since January 1, 2017 or not? We will give answers to these questions in our article.
The reporting period for the first half of 2017 continues. Many companies and entrepreneurs have not yet paid the advance payment under the simplified tax system for the second quarter. We hasten to remind you which BCCs payments should be made to.
KBK 2017 for simplified tax system
182 1 05 01011 01 1000 110
– for those who work with the taxable object “Income” 6%;
182 1 05 01021 01 1000 110
– for those who work with the tax object “Income minus expenses” 15%;
182 1 05 01021 01 1000 110
– for those who pay the minimum tax.
Please note that you do not need to pay advance payments for the minimum tax in the middle of the year. We pay the minimum tax if:
1) You work “Income minus expenses”;
2) You made a loss at the end of the year. In other words, you pay the minimum tax only at the end of the year.
BCC for the minimum tax according to the simplified tax system 2017
The BCC for the payment “Income minus expenses” and for paying the minimum tax is the same.
The Russian Ministry of Finance has abolished a separate BCC for paying the minimum tax. Reason: Order of the Ministry of Finance of Russia dated June 20, 2016 No. 90n. The minimum tax should be paid on the BCC, which is used by companies and individual entrepreneurs working with “Income minus expenses”.
Look carefully at the figure below, in which we show in which field the KBK should be marked. The figure shows an example of filling out a payment order when paying an advance payment under the simplified tax system “Income” for the second quarter.
An example of filling out a payment order for the simplified tax system When transferring any tax, the payment slip must indicate the budget classification code - KBK, including when paying tax according to the simplified tax system. At the end of the year, organizations must transfer it to the simplified tax system no later than March 31 (in 2019 - no later than 04/01/2019), individual entrepreneurs to the simplified tax system - no later than April 30. In addition, simplifiers quarterly calculate and pay advance tax payments to the budget - no later than the 25th day of the month following the quarter.
KBK simplified tax system “income” in 2019
The BCC for the simplified tax system can be found in the Instructions on the procedure for applying the budget classification of the Russian Federation (Order of the Ministry of Finance dated July 1, 2013 No. 65n). Thus, for the simplified tax system with the taxable object “income”, the total BCC for 2019 is 182 1 05 01011 01 0000 110.
However, when paying to the budget, it is necessary to indicate a specific BCC of the simplified tax system, depending on whether the tax itself, a tax penalty or a fine according to the simplified tax system are paid. Thus, the KBK simplified tax system “6 percent” in 2019 is as follows:
At the same time, the KBK simplified tax system “income” in 2019 for individual entrepreneurs and organizations is the same.
KBK simplified tax system “income minus expenses” in 2019
If the simplifier chose income reduced by the amount of expenses as the object of taxation, then the KBK simplified tax system “income minus expenses” for individual entrepreneurs and organizations in 2019 is as follows:
KBK simplified tax system for “minimum tax” in 2019
If at the end of the year the simplifier pays the minimum tax according to the simplified tax system at the rate
Every day, the budget receives a huge amount of funds contributed by payers to pay all kinds of taxes, fines, fees, and penalties. And with each one there are still the same number of payment orders. To make it easier to distribute them between funds and organizations, unique budget classification codes. The fate of your funds depends on the correctness of their writing in payment slips - whether they reach their destination or not. Let's consider the BCC according to the simplified tax system of 6 percent in 2019 for individual entrepreneurs and the income for the object, taking into account expenses.
Taxes on the simplified tax system
The simplified taxation system is the simplest regime. It replaces several unpleasant duties - personal income tax, VAT, and property taxes. And it involves paying only one payment - a single one. This is simple, economical, and less painful for individual entrepreneurs who do not get along with reporting. The declaration is submitted only once, when payments are made at the end of the year.
In each quarter, the entrepreneur pays an advance (approximate) payment, calculated by him personally. There is no need to provide examples and calculation results to the tax office to confirm their feasibility. They will check everything at the end of the year, after filing the declaration.
The amount of deductions for simplified taxation depends on the chosen base on which the tax is assessed. As soon as an individual entrepreneur decides to switch to a simplified system, he will be offered 2 options:
- Income – only income and the 6% rate appear in the calculation formula;
- Income/expenses – 15% and profit minus company expenses.
These are standard numbers. In some regions, rates for certain types of work are lower. For example, in Moscow, individual entrepreneurs using the profit/cost system multiply their profits by only 10% if they are engaged in scientific research.
There is also a zero rate, which individual entrepreneurs can rest on during tax holidays. Not everyone is sent on vacation; one of the conditions is that the businessman must be engaged in the type of work that is most important for the development of the region.
And finally, the last nuance of the regime - with a base of income minus expenses, the payer is obliged to pay to the budget 1% of the entire income part, if this figure turns out to be higher than that obtained when calculating using the usual formula of 15% x tax base.
How to calculate
Let's look at how the calculation occurs using clear, visual examples.
Example No. 1
Individual Entrepreneur Thin sells kitchen utensils at a simplified rate of 6%. He has no employees. During the quarter he earned 50,000 rubles. and paid dues in the amount of 4,000.
Advance = 6% x 35,000 – 2,000 = 1,000 rub.
Example No. 2
Individual entrepreneur Margantsev sells underwear at a simplified rate of 15% without staff. During the quarter, he earned 56,000 rubles. and paid contributions in the amount of 4,000. The company's expenses, which are allowed to be deducted from the duty, amounted to 2,000.
Advance = 15% x 56,000 – 4,000 – 15,000 = 2,400.
An entrepreneur without staff deducts contributions for himself from the tax base 100 percent. With employees - both for yourself and for them, but only half of the original amount.
Deadlines for payment of the simplified tax system
Advance payments are made in the first month of each quarter for the previous one. No later than the 25th. When this day coincides with a Saturday, Sunday or holiday, the date is shifted to the nearest working day.
And so, in 2019 you will have to pay advance payments up to:
When you make payments, do not forget to specify the details for paying tax according to the simplified tax system for 2019 for individual entrepreneurs. This year there have been some changes. BCC for paying taxes and advance payments for individual entrepreneurs on the simplified tax system of 6% in 2019 remained the same. But for the profit minus expenses mode, there are some innovations.
KBK for simplified tax system 6
Since 2016, there have been no changes in the details for the six percent regime. You can view the BCC for income tax for individual entrepreneurs on the simplified tax system of 6% in 2019 in the table:
Introduced in 2017 new BCC for insurance premiums, since now they are accepted by the Federal Tax Service, and not by extra-budgetary funds.
Let's look at an example of how a payment order is filled out and income in 2019 is indicated by the KBK according to the simplified tax system for individual entrepreneurs without employees:
KBK for simplified tax system 15
As already mentioned, “simplified” taxpayers must pay 1%, for the calculation of which only profits are taken, instead of the regular tax, if the first is higher than the second. Until 2017, this type of payment was paid under separate BCCs. But as of January 1, 2017, they were liquidated.
Now tax and advance payment are paid under one BCC. The codes for the mandatory tax remain, but the codes for the minimum tax are removed. If you need to pay a fee for 2016, enter the old details.
KBK in the details for paying tax according to the simplified tax system for individual entrepreneurs, income minus expenses in 2019, as well as for separate ones for the minimum tax for 2016 for latecomers, are indicated in the table:
KBK indicated incorrectly: what to do
If you make a mistake in the KBK, there will be a lot of trouble. A payment with incorrect recipient details will not reach its destination, and the fee will be considered unpaid.
It will either fall into the “Unexplained” category, then you will have to spend money on late fees. Or it will go to the account of another department, and then you will fill out an application for transferring deductions from one account to another.
The funds will be redistributed, but it will take time, which will again lead to penalties. It is better to indicate the correct details; nevertheless, a payment order is an important document and should be taken as seriously as a tax return.
The KBK penalty for the simplified tax system for income 2018-2019 differs both from the KBK for the tax itself, and from the KBK for penalties for the object of taxation “income minus expenses”. In our article, we will look at the BCCs that should be indicated to a “simplified person” when listing penalties under the simplified tax system, and we will tell you how the BCCs for the simplified tax system were affected by the changes in the procedure for determining the BCCs that have occurred since 2019.
What is the BCC for paying penalties under the simplified tax system “income” in 2018-2019
So, from 01/01/2019, the order of the Ministry of Finance dated 07/01/2013 No. 65n, which regulated the procedure for determining the BCC, was canceled, and instead the order dated 06/08/2018 No. 132n came into effect. Did this affect the KBK for simplification? Fortunately, no. The codes for transferring taxes, as well as penalties and fines, remain the same.
Thus, to pay penalties under the simplified tax system for the object “income” in 2019, as well as in 2018, the taxpayer should indicate BCC 182 1 05 01011 01 2100 110. This BCC has not changed at all since 2015.
KBK when transferring penalties under the simplified tax system “income minus expenses” in 2018-2019
Payers of the simplified tax system with the object “income minus expenses” when paying a penalty in the payment order must enter the code 182 1 05 01021 01 2100 110. This BCC is also indicated when paying a penalty under the simplified tax system with the object “income minus expenses” from 2015 to the present.
This article will help you fill out the payment form correctly and not miss all the necessary details. “Payment order for penalties in 2018 - 2019 - sample” .
Is there a special KBK for paying penalties on the minimum tax?
When paying penalties, you must also remember about the minimum tax that simplifiers pay with the object “income minus expenses.” It is equal to 1% of income for the tax period, if the tax according to the simplified tax system for the year is less than the minimum amount.
Since 2017, the BCC for it coincides with the BCC of the regular simplified tax system with the object “income minus expenses.” Accordingly, the BCC for penalties accrued since 2017 is the same: 182 1 05 01021 01 2100 110. The minimum tax (and penalties) accrued at the end of 2016 was paid under the same BCC.
Penalties incurred in the period 2011–2015 should have been transferred to KBC 182 1 05 01050 01 2000 110.
How to calculate penalties according to the simplified tax system
The penalty is the amount payable for late payment of tax or incomplete payment. Penalties are calculated from the day following the day set as the deadline for paying the tax, up to and including the day of payment of the arrears. In this case, the amount of penalties accrued on the arrears cannot exceed the amount of this arrears. This procedure applies when calculating penalties for arrears incurred after November 27, 2018.
With regard to penalties for older arrears, there are two positions on the question of the day from which the calculation of penalties stops. According to one of them, the penalty is calculated including the day of payment of the arrears. This position is given in paragraph 61 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57, clarifications of the Federal Tax Service of the Russian Federation dated December 28, 2009. The second point of the position is that the accrual of penalties stops from the day the arrears are paid. This point of view is given in letters of the Ministry of Finance of the Russian Federation dated July 5, 2016 No. 03-02-07/2/39318, Federal Tax Service of the Russian Federation dated December 6, 2017 No. ZN-3-22/7995@.
You will find other important nuances of calculating penalties in this article.
Example
The LLC, using the simplified tax system, paid tax for 2018 on 04/04/2019 in the amount of RUB 1,100,000. At the same time, the deadline for payment of the simplified tax for legal entities (in accordance with Article 346.21 of the Tax Code of the Russian Federation) is 04/01/2019. Starting from April 2, the LLC incurred tax arrears, which were repaid on April 4. The number of days of delay is 3 days. The refinancing rate is 7.75%.
Penalties = 1/300 × 7.75% × 3 × 1,100,000 = 852.50 rubles.
Results
Almost every taxpayer has to pay penalties, so it is very important to calculate them correctly and indicate the correct details in the payment document. In this case, it is necessary to take into account the period of occurrence of the debt in order to use the required BCC that was in effect at the time the debt was formed.
BCC is a concept introduced by federal law back in 1998. Since then, this detail has been present in all payment documents when transferring funds to the state. However, the rules for its selection still raise questions among entrepreneurs. Not everyone knows what the KBK is for simplified people, how it affects the transfer of money to the budget and what an individual entrepreneur working on the simplified tax system should know in order to transfer mandatory payments without any problems.
Tax payment deadlines
Article 346.21 of Chapter 26.2 of the Tax Code of the Russian Federation establishes the following deadlines for companies and individual entrepreneurs using the simplified taxation system:
- For advance payments - no later than the 25th day of the month after the end of each quarter, which are defined as reporting periods. This deadline is the same for all taxpayers.
- For year-end payments - no later than the following dates after the end of the reporting year:
- for legal entities - March 31;
- for individual entrepreneurs - April 30.
According to the general rule established by paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation, the tax payment deadline is moved to the first working day following the weekend.
The minimum tax, for which the law does not establish a separate payment date, should, according to tax authorities, be paid within the same period as other payments under the simplified tax system.
Table: dates for payment of simplified tax in 2018
KBK for simplified people
Budget classification code (BCC) is digital information with the help of which payments transferred by taxpayers are credited to the corresponding budget revenue items. The Ministry of Finance of the Russian Federation developed and approved the BCC for all types of income coming to the budget. This also applies to tax revenues.
The legislator periodically adjusts the list of codes. However, the changes to the BCC made in 2018 did not affect the simplifiers. The codes for companies and entrepreneurs on the simplified tax system are the same. They depend on 2 factors:
- taxation systems and rates;
- type of obligatory payments to be paid.
BCC for an object 6%
The BCC for the 6% rate on income has not changed since 2017.
Table: list of current BCCs for the “Revenue” object
It will not be difficult for an accountant to fill out a payment order for the payment of a single tax under the simplified tax system for 2018: it is enough to have a sample of previously created documents on hand.
When filling out a payment order for payment of a single tax according to the simplified tax system (tax object “Income”), you can use the 2017 sample
BCC for simplified tax system 15%
The BCC for the tax object “Income minus expenses” has also remained relevant since 2017.
Table: current BCCs for taxation of the simplified tax system “Income minus expenses”
The tax authorities did not provide any innovations for filling out payments under the simplified tax system “Income minus expenses” in 2018.
Sample payment order for payment of the simplified tax system for “Income minus expenses”: pay attention to the 5th order of payment
BCC for minimum tax
The minimum tax is 1% of the income that simplifiers must pay at the “Income minus expenses” facility if, at the end of the year, they received a loss or insufficient profit.
For example:
- in an LLC with an income of 2000 thousand rubles. costs amounted to 1900 thousand rubles;
- the single tax according to the calculation will be equal to 15 thousand rubles: (2000 thousand rubles - 1900 thousand rubles) x 15%;
- minimum tax: 2000 thousand rubles. x 1% = 20 thousand rubles;
- Consequently, to the budget, according to clause 6 of Art. 346.18 of the Tax Code of the Russian Federation, an amount of 20 thousand rubles is transferred.
Since 2015 (after the abolition of the separate BCC for the minimum tax), a single code has been established for paying taxes at a rate of 15% - 182 1 05 01021 01 1000 110.
USN object of taxation “Income minus expenses”
Consequences of incorrectly specified BCC in the payment
If the payment order for the transfer of tax according to the simplified procedure contains an incorrect BCC value, the payment amount will remain stuck as unknown until the payment is clarified. According to Art. 45 of the Tax Code of the Russian Federation, a company or individual entrepreneur who incorrectly indicated the KBK in the payment document is not considered to have evaded the obligation to pay taxes, and, accordingly, the tax inspectorate does not have the right to impose financial sanctions.
If such an error is discovered, you should contact the Federal Tax Service at the place of registration with a request to clarify the parameters of the tax payment. This position is supported by the Russian Ministry of Finance in a letter from the Department of Tax and Customs Policy of the Russian Ministry of Finance dated January 19, 2017 No. 03–02–07/1/2145.
Tax legislation does not regulate the form of an application for clarification of tax payment. Therefore, it can be written in any form. However, you must specify a number of parameters. Step-by-step instructions will help you fill out your application correctly:
- The header of the letter should contain:
- name, address and surname with initials of the head of the Federal Tax Service;
- name of the organization (or full name of individual entrepreneur), registration data, address, surname with initials of the person who has the right to sign an application to the tax office on behalf of the organization or individual entrepreneur;
- The main part of the letter must:
- first describe the error indicating the incorrect BCC in the payment order;
- then make a request to transfer the transferred funds according to the correct BCC;
- The final part contains:
- signature of the manager (or individual entrepreneur), seal impression (if available);
- a copy of the payment order with an incorrect BCC.
In the case provided for by this paragraph, on the basis of an application from the taxpayer and an act of joint reconciliation of calculations for taxes, fees, penalties and fines, if such a joint reconciliation was carried out, the tax authority makes a decision to clarify the payment on the day of actual payment of the tax to the budget system of the Russian Federation for the corresponding Federal Treasury account. In this case, the tax authority recalculates penalties accrued on the amount of tax for the period from the date of its actual payment to the budget system of the Russian Federation to the appropriate account of the Federal Treasury until the day the tax authority makes a decision to clarify the payment.
Paragraph 5 of paragraph 7 of Article 45 of the Tax Code of the Russian Federation
Reconciliation of payments is optional, but both the Federal Tax Service inspectorate and the taxpayer have the right to request it. The Tax Code does not establish a time limit for consideration of an application for clarification of payment, but the inspectorate is obliged to notify the taxpayer within 5 days from the date of the decision.
The rules for writing an application to the tax office to correct the KBK in a payment document should not be neglected: an incorrectly completed application is not subject to consideration
Video: instructions for correcting errors in KBK
Penalties according to the simplified tax system
Article 75 of the Tax Code of the Russian Federation defines the accrual of penalties as an interim measure in case of late payment of mandatory payments. Penalties are charged for each calendar day of late payment. The delay begins the day after the date established by law for payment of the tax payment and lasts until the day the arrears are repaid. The tax office calculates and sends requests for payment of penalties. If the taxpayer has discovered an understatement of tax in the submitted return, then a fine can be avoided. To do this, he will have to pay the additional assessed amount of tax and the independently calculated amount of penalties. It amounts to:
- for individuals and individual entrepreneurs - 1/300 of the refinancing rate of the Central Bank of the Russian Federation, valid at the time of the existence of arrears;
- for legal entities - 1/300 of the rate in the first 30 days of the arrears and 1/150 - for the subsequent days before the arrears are repaid - introduced from 10/01/2017.
Since January 1, 2016, the Central Bank of the Russian Federation has equated the refinancing rate to the key rate. As of July 27, 2018, it is 7.25%.
Calculation formula for individual entrepreneurs: penalties = amount of arrears x calendar days x 1/300 of the refinancing rate.
This formula also calculates penalties for companies for the first 30 days of delay. If the debt is not repaid for more than 30 days, the formula below applies.
Penalties = amount of arrears x calendar days of delay over 30 days x 1/150 of the refinancing rate.
Incorrectly indicated BCC in the payment is a non-critical error that is not recognized as tax evasion. But it’s worth monitoring changes in the BCC to avoid litigation with the tax office.
