KBK for income tax in 2021: for legal entities for legal entities

One of the whole list of issues under discussion regarding the current situation in Russia is the possibility of changing the BCC for 2021. Most of all, this situation worries entrepreneurs and taxpayers, who from the beginning of next year will have to indicate completely different codes in orders for the payment of penalties, interest and contributions.

Until this moment, not many people know that from the beginning of the year the process of changing the codes of the usual budget classifier of Russia began. In light of this news, it is worth talking about what changes have affected a number of other issues regarding this area.

KBK-2017: insurance premiums

From 01/01/2017, the administration of pension, medical and social insurance contributions was transferred to the tax authorities. In this regard, the administrator code, that is, the first three digits in the KBK, has changed: previously it designated extra-budgetary funds (392 or 393), now it means the Federal Tax Service (182).

Be careful, when paying insurance premiums in 2021, you need to take into account what period the payment is for: if the transfer of contributions is made for periods earlier than January 1, 2017 , then you need to use the same BCC, and when paying premiums for January 2021 and subsequent the months of KBK 2017 will be different.

New codes have been introduced for those who pay additional contributions to the Pension Fund according to lists 1 and 2: if the tariff depends on a special assessment of working conditions, one BCC is selected, if it does not depend, another.

In 2021, we continue to pay insurance premiums for injuries to the Social Insurance Fund, so the BCC for them remains the same.

KBC for insurance premiums for 2021

KBK NDFL 2021

The list of BCCs for paying income tax has been supplemented with codes for personal income tax when the controlling person receives income from the profits of a controlled foreign company.

KBK NDFL 2021 for individuals

What is a classifier?

At the moment, the classifier code is one of the main details of the state payment, without which it is impossible to make any payment. To put it simply, the marked code is the link for identifying the payment, on the basis of which the direction of the payment itself and the ownership of the funds deposited are determined. It is because of this that every taxpayer must fill out payment orders correctly and as accurately as possible. Unfortunately, the slightest error in such documents can dramatically change the outcome of payments. Typically, such payments are called unclear and unidentified receipts, which are not always quickly dealt with. To return an erroneous payment, it is necessary to redirect it, after which the procedure for reconciling data with funds will begin to find excess funds, as well as the source of receipt.

Changes to the BCC for the simplified tax system in 2021

For simplifiers who use the “income-expenditure” object of taxation, when paying tax for periods starting from 01/01/2017, a single code applies both for the main tax calculated under the simplified tax system “income minus expenses”, and for the minimum tax under the simplified tax system .

Let us explain in more detail: the KBK simplified tax system “income minus expenses” in 2021 (182 1 0500 110) was used separately from the KBK for the minimum tax under “simplified” (182 1 0500 110). Now both of these taxes should be transferred to one common KBK - 182 1 0500 110. The combination of codes occurred at the request of the Federal Tax Service to simplify offsets for the simplified tax system (letter of the Ministry of Finance of the Russian Federation dated August 19, 2016 No. 06-04-11/01/49770).

BCC when applying the simplified tax system for 2021

New KBK for the simplified tax system

Changes in the KBK affected companies operating under a simplified taxation system. For such enterprises next year there will be no separate BCC for the minimum tax. The advance payment must also be made according to a single tax, while the minimum contribution at the end of the year will have to be paid for one BCC. Also, starting from 2021, all KBK insurance premiums will come under the control of the tax departments. The exception is contributions for injuries, which will continue to remain “under the wing” of the Social Insurance Fund. The only question that remains unclear is the exact number of payments in relation to insurance premiums. More details on this issue will be known in December 2021.

Income tax – KBK 2021

New BCCs have been added for transferring to the budget the income tax of controlled foreign companies, as well as penalties and fines on it. We have collected all the codes for paying income tax in the table.

KBK income tax in 2021

Paying taxes in 2021: new rates

The procedure for paying income tax in 2021 depends on the tax rate, which depends on the type of income (profit). See 2021 Income Tax Rates: Table.

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

• 3 percent of the profit amount - to the federal budget (if the Tax Code of the Russian Federation does not establish a zero rate);
• 17 percent of the profit amount goes 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% goes to the federal budget and 17% goes to the regional budget. Apply these rates to profits received from 1 January 2021. For 2021 profits, apply different rates: 2% to the federal budget and 18% to the regional budget.

KBK for 2021: changes in excise taxes

In the new edition, excise taxes on heating oil, wine and some alcoholic products with and without the addition of ethyl alcohol were excluded from the BCC list for paying excise taxes. At the same time, the BCC for excise taxes on middle distillates has been added. The current BCCs for excise taxes are given in the table.

KBK excise taxes for 2021

Unchanged KBK-2017 codes with decoding

Below we present the BCC for other taxes that should be indicated in payment orders in 2021.

Budget classification expense codes for 2017