Kbk on profit for the year. CBC income tax

Every company is familiar with the BCC, or budget classification code. Organizations that charge and pay taxes send money using these codes. All budgetary organizations have their own code, according to which the operator sends money.

One mistake made in the details can lead to a "freeze" of the amount. Accordingly, the money will not get where it needs to be on time. This can lead to penalties and interest from the tax authorities. And then your organization will have to recognize the CSC for interest on income tax to the budget of a constituent entity of the Russian Federation.

If it so happened that your company has a delay in the next payment, then you need to be prepared for the fact that you will have to pay a fine and a penalty. The calculation of penalties should be done independently, depending on the days of delay.

The payments themselves are made using different codes. Where funds were not paid, that CCC for penalties is indicated:

BCC for fines:

There are no statutory deadlines for paying taxes. All organizations that are engaged in entrepreneurship are required to pay sums of money to the state treasury. These amounts are calculated by companies based on their profits.

After the calculation has been made and the tax has been calculated, you need to make a payment. For this, there is a CCC income tax.

CBC income tax

Organizations in the course of their activities receive profit, on which they are required to pay tax 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: USN, UTII - pay a single tax.

If your organization works on a general taxation system, then it pays tax on the profits received. Accordingly, the KBK code is indicated in the payment document:

These details are entered by all taxpayers, except for groups of taxpayers that are in a friendly union and foreign companies.

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

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

KBK penalties to the federal budget

If for some reason the company is late in payment, penalties and fines are charged. There is a BCC for interest 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 penalties:

• 182 1 01 01011 01 2100 110 - KBC.

When sending to the regional fund KBK fines:

• 182 1 01 01012 02 2100 110.

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

Each CSC code is a specific organization. With the slightest mistake, the money will go to the wrong address. Late payment may result in new fines and penalties.

Income tax and CCC

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 tied to income tax.

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

Let's analyze the KBC interest on income tax.

182 1 01 01011 01 2100 110 - CBC penalty interest on tax to the federal treasury.

182 - Code of the state body.

1 - income code.

01 - tax code.

01011 - income item.

01 - budget level (federal or regional).

2100 - reason for payment (penalty, tax, fine).

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

Correctness and accuracy when entering the details will help the company avoid unnecessary expenses. Timely payment of taxes will not result in penalty sections from NI.

What CCCs are established for legal entities for the purpose of paying income tax in 2017? What CCC to apply for the payment of penalties and fines? We present you a convenient table with current BCC for 2017.

Tax payment 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. " ".

As a general rule (and most often), income tax must be paid to the budgets of two levels:

• 3 percent of the amount of profit - to the federal budget (if the Tax Code of the Russian Federation does not set a zero rate);
• 17 percent of the amount of profit - 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% - the federal budget and 17% - in the regional. Apply these rates to profits earned from January 1, 2017. Apply other rates to the profit of 2016: 2% - to the federal budget and 18% - to the regional budget.

Tax for 2016: due date

Transfer the amount of income tax accrued for 2016 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, article 287, clause 4, article 289 of the Tax Code of the Russian Federation). Calculate (reduce) it taking into account the advance payments transferred during the past year (clause 1, 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 charged in the amount of:

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

Read also Tax deduction and personal income tax from the sale of a car in 2016

During the year, Kosmos paid advance payments in the amount of:

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

Advance income tax payments reduce the amount of income tax payable at the end of 2016. So she made:

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

On March 28, 2017, the accountant of Kosmos (legal entity) issued the tax payment with the following documents:
a 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.

BCC for 2017: table

In 2017, to pay income tax, it is necessary to apply budget classification codes, which determine the ownership of the payment sent to the budget for the purpose of paying income tax, penalties and fines by legal entities.

Purpose	Mandatory payment	penalties	Fine
Income tax in 2017
to the federal budget (except for consolidated groups of taxpayers)	182 1 01 01011 01 1000 110	182 1 01 01011 01 2100 110	182 1 01 01011 01 3000 110
to the budgets of the constituent entities of the Russian Federation (except for consolidated groups of taxpayers)	182 1 01 01012 02 1000 110	182 1 01 01012 02 2100 110	182 1 01 01012 02 3000 110
to the federal budget (for consolidated groups of taxpayers)	182 1 01 01013 01 1000 110	182 1 01 01013 01 2100 110	182 1 01 01013 01 3000 110
to the budgets of the constituent entities of the Russian Federation (for consolidated groups of taxpayers)	182 1 01 01014 02 1000 110	182 1 01 01014 02 2100 110	182 1 01 01014 02 3000 110
when fulfilling production sharing agreements concluded before October 21, 2011 (before the entry into force of the Law of December 30, 1995 No. 225-FZ)	182 1 01 01020 01 1000 110	182 1 01 01020 01 2100 110	182 1 01 01020 01 3000 110
from the income of foreign organizations not related to activities in Russia through a permanent establishment	182 1 01 01030 01 1000 110	182 1 01 01030 01 2100 110	182 1 01 01030 01 3000 110
from income of Russian organizations in the form of dividends from Russian organizations	182 1 01 01040 01 1000 110	182 1 01 01040 01 2100 110	182 1 01 01040 01 3000 110
from income of foreign organizations in the form of dividends from Russian organizations	182 1 01 01050 01 1000 110	182 1 01 01050 01 2100 110	182 1 01 01050 01 3000 110
from dividends from foreign organizations	182 1 01 01060 01 1000 110	182 1 01 01060 01 2100 110	182 1 01 01060 01 3000 110
from interest on state and municipal securities	182 1 01 01070 01 1000 110	182 1 01 01070 01 2100 110	182 1 01 01070 01 3000 110
from profits of controlled foreign companies	182 1 01 01080 01 1000 110	182 1 01 01080 01 2100 110	182 1 01 01080 01 3000 110

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

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

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

The main CCC of income tax in 2017 for legal entities

Since 2017, the CCFs have changed for transferring tax on income in the form of profits of a controlled foreign company (CFC). The new BCC for such payments is 182 1 01 01080 01 0000 110. The Ministry of Finance made changes by order No. 90n dated 06/20/2016.

Please note that when paying tax on dividends, BCCs depend on who and to whom paid income.