Antipyretics for children are prescribed by a pediatrician. But there are emergency situations with fever when the child needs to be given medicine immediately. Then the parents take responsibility and use antipyretic drugs. What is allowed to be given to infants? How can you lower the temperature in older children? What medications are the safest?
Correct budget classification code in 3-NDFL for 2016 year is one of the key details of this declaration. Therefore, we will consider the requirements for it and the current values of the BFC in 2017.
Where to look
The most relevant KBK for 3-NDFL for 2016 year approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. The updated version is valid from December 7, 2016.
Budget classification codes from this Ministry of Finance document are taken not only for filling out a declaration in form 3-NDFL (approved by order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671), but also for generally transferring income tax to the treasury. Including penalties and fines on it.
Like a prop KBK in the 3-NDFL declaration for 2016 The year appears at the very beginning of Section 1 of this form (field 020):
Note: necessary budget classification code for 3-NDFL for 2016 You don’t need to look for a year anywhere if you fill out this declaration using a program from the official website of the Federal Tax Service of Russia. Her work algorithm is structured in such a way that she herself will enter the necessary and correct BCC depending on the situation in which a person submits 3-NDFL.
New KBK
It is interesting that the periodic updating by tax authorities of the 3-NDFL declaration form directly affects the composition of budget classification codes for income tax. For example, a series of recent updates to this form concerned the foreign income of individuals. In this regard, the Ministry of Finance introduced a new KBK tax. For 3-NDFL for 2016 year it has the following meaning:
|
Basic values
| Current KBK for 3-NDFL for 2016 | ||
|---|---|---|
| № | Who pays personal income tax | KBK in 3-NDFL |
| 1 | Articles 218 – 221 of the Tax Code of the Russian Federation: An ordinary individual claims a tax deduction at the expense of personal income tax, which was withheld and transferred earlier to the treasury by the tax agent | 182 1 01 02010 01 1000 110 |
| 2 | Article 227 of the Tax Code: Businessmen registered as individual entrepreneurs under the general tax regime; | 182 1 01 02020 01 1000 110 |
| 3 | Article 228 of the Tax Code: Ordinary individuals who are required to declare income if it is taxable | 182 1 01 02030 01 1000 110 |
Let's analyze: as can be seen from the table, for IP KBK in 3-NDFL for 2016 has a separate meaning than for ordinary individuals. And the first position includes KBC for 3-NDFL 2016 with property deduction(or other deduction to which the applicant is entitled).
KBK is a budget classification code. KBK codes for various taxes, including 3-NDFL, can be found on the official website of the Federal Tax Service of Russia.
Method number 1. How to find out the KBK tax on the website nalog.ru
A list of KBK codes can be found in the section "Income Tax for Individuals" or directly via the link https://www.nalog.ru/rn01/taxation/kbk/fl/ndfl/.
Method No. 2. How to find out KBK tax using an online service
The KBK code can be found using the service https://service.nalog.ru/ This special service was developed on the website nalog.ru, with the help of which you can generate and print a receipt for paying tax. Since tax payment receipts now need to indicate the KBK, using this service you can not only prepare a receipt, but also find out the KBK code, as well as the Federal Tax Service Inspectorate code and the OKTMO code of the tax office you are interested in.
On the first page of the service you will be asked to enter data about the type of payer and the type of payment document. Then click the "Next" button.
The payer can be an individual, an individual entrepreneur, the head of a peasant farm, or an individual engaged in private practice or a legal entity. The payment document can be used for cash payments when it is printed and submitted to the bank or for non-cash payments by electronic payment. A payment order can only be used for non-cash payments when it is printed and submitted to the bank.
Next you need to select the type of payment. Since we do not know the KBK, and we just want to find out, we do not fill out this field, but first select the type and name of the payment, and then, if necessary, specify the type of payment. After this, the KBK will appear in the corresponding field automatically.
If the task is only to find out the KBK code, then, as can be seen from the figure above, we have recognized it. If there is a need to fill out a receipt, then you need to continue. As a result, you will be able to print a receipt for payment in cash at a bank or immediately pay the tax non-cash through various electronic services.
Classification codes of the Federal Tax Service in 2018 for personal income tax (NDFL)
182 1 01 02030 01 1000 110Personal income tax on income received by individuals in accordance with Article 228 of the Tax Code of the Russian Federation (payment amount (recalculations, arrears and debt on the relevant payment, including canceled ones)
182 1 01 02030 01 2100 110Personal income tax on income received by individuals in accordance with Article 228 of the Tax Code of the Russian Federation (penalties on the relevant payment)
182 1 01 02030 01 2200 110Personal income tax on income received by individuals in accordance with Article 228 of the Tax Code of the Russian Federation (interest on the relevant payment)
182 1 01 02030 01 3000 110Personal income tax on income received by individuals in accordance with Article 228 of the Tax Code of the Russian Federation (amounts of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation)
182 1 01 02040 01 1000 110Income tax for individuals in the form of fixed advance payments on income received by individuals who are foreign citizens engaged in employment activities on the basis of a patent in accordance with Article 2271 of the Tax Code of the Russian Federation (payment amount (recalculations, arrears and debt on the corresponding payment , including canceled ones)
182 1 01 02040 01 2100 110Tax on personal income in the form of fixed advance payments on income received by individuals who are foreign citizens engaged in employment activities on the basis of a patent in accordance with Article 2271 of the Tax Code of the Russian Federation (penalties on the corresponding payment)
182 1 01 02040 01 2200 110Tax on personal income in the form of fixed advance payments on income received by individuals who are foreign citizens engaged in employment activities on the basis of a patent in accordance with Article 2271 of the Tax Code of the Russian Federation (interest on the corresponding payment)
182 1 01 02040 01 3000 110Income tax for individuals in the form of fixed advance payments on income received by individuals who are foreign citizens engaged in employment activities on the basis of a patent in accordance with Article 2271 of the Tax Code of the Russian Federation (the amount of monetary penalties (fines) for the corresponding payment in accordance with the law Russian Federation)
When transferring personal income tax by a tax agent or an individual, the payment order must indicate the current budget classification codes. If you enter the wrong code, the money will go to the wrong address and the tax office will impose a fine on the payer. We have collected the current KBK personal income tax 2018 for legal entities, for employees and others in one article, grouping them into tables for convenience.
Despite the fact that many budget classification codes (, insurance premiums, excise taxes) have been adjusted, the BCC for personal income tax remains the same for both legal entities and entrepreneurs.
The codes are established by Order of the Ministry of Finance No. 65n dated July 1, 2013 and have the following structure:
- the code consists of 20 digits (digits), combined into groups;
- the group shows why money was transferred to the budget: helps classify cash receipts;
- codes are distinguished by digits 14–17.
So, for taxes they indicate “1000”, for penalties – “2100”, and for penalties – “3000”.
KBK NDFL 2018 for legal entities
All organizations are required to transfer personal income tax to the budget. Apply the following personal income tax codes for employees in 2018:
KBK NDFL 2018 from material benefits, dividends, income for GPC is the same as for tax transfer - 182 101 020 100 11 000 110.
According to Art. 227 of the Tax Code of the Russian Federation, individual entrepreneurs working for, notaries, lawyers and subjects engaged in private practice apply:
Important! Remember that tax is not withheld from the advance payment! According to the law, the employer does not have the right to pay tax from his own funds.
KBK personal income tax in 2018 for individuals
According to Article 228 of the Tax Code of the Russian Federation, residents pay tax on the following income:
- material rewards received from other individuals or companies that are not tax agents;
- from selling your own property or renting it out;
- received outside the Russian Federation;
- from inheritance, winnings, gifts and others.
KBK table for personal income tax for 2018 for individuals:
KBK NDFL 2018 from dividends for individuals - 182 101 020 3001 1000 110.
KBK for personal income tax transfer in 2018: sample payment form
When transferring tax to the budget, agents are required to correctly fill out the payment order:
enter the corresponding BCC in column “104”;
In the “101” field, enter code 02 - identifies who the payment came from.
What to do if the code is incorrect
If the budget classification code is entered incorrectly, the money will go to another account, this will lead to the formation of arrears for personal income tax, which in turn threatens penalties and fines.
The letter of the Ministry of Finance No. 03–02–07/1/2145 says that in order to correct the mistake made, you need to fill out an application to clarify the payment code and send it to your Federal Tax Service.
There is no need to transfer the payment again; after receiving an application from you, the Federal Tax Service itself will redirect the contribution to the correct account.
Conclusion
Despite changes in forms 2, 3 and , the KBK of personal income tax 2018 for employees and for individuals remained the same. The type of budget classification code depends on the type of payment and the status of the taxpayer - tax agent or individual. It should be remembered that the codes are also different for payments for hired workers and foreigners.
). In our tables you will find all the budget classification codes necessary to correctly fill out payment slips in 2017. Codes that have changed compared to 2016, as well as new KBK-2017, are in italics and marked with an asterisk.
KBK-2017 for paying taxes for organizations and individual entrepreneurs on OSN
KBK-2017 for paying taxes for organizations and individual entrepreneurs under special regimes
Organizations and individual entrepreneurs using the simplified tax system need to pay attention to the fact that a separate BCC for transferring the minimum tax has been abolished. Since 2017, the minimum tax is credited to the same budget classification code as the simplified tax system paid in the usual manner. Read about the consequences of indicating the old KBK in the payment slip when paying the minimum tax in the Civil Code, 2017, No. 1, p. 63.
KBK: insurance premiums 2017
The BCC for all contributions controlled by the Federal Tax Service since 2017 has become new.
Please note that for contributions for periods expired before 2017 there will be one BCC, and for contributions for periods starting from 2017 there will be another. That is, if, for example, you transfer contributions for December 2016 in January 2017, then they are paid to the KBK intended for contributions for periods expired before 2017.
BCC for contributions for periods expired before 01/01/2017
| Type of insurance premium | KBK (field 104 of the payment slip) |
|---|---|
| 182 1 02 02010 06 1000 160* | |
| 182 1 02 02090 07 1000 160* | |
| 182 1 02 02101 08 1011 160* | |
| 182 1 02 02140 06 1100 160* | |
| Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service(1% contributions) | 182 1 02 02140 06 1200 160* |
| 182 1 02 02103 08 1011 160* | |
| No. 400-FZ | 182 1 02 02131 06 1010 160* |
| - for those employed in jobs with hazardous working conditions (clause 1, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ | 182 1 02 02131 06 1020 160* |
| No. 400-FZ) (additional tariff does not depend on the results of the special assessment) | 182 1 02 02132 06 1010 160* |
| - for those employed in jobs with difficult working conditions (clauses 2-18, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (additional tariff depends on the results of the special assessment) | 182 1 02 02132 06 1020 160* |
| 393 1 02 02050 07 1000 160 |
BCC for contributions for periods starting from 01/01/2017
| Type of insurance premium | KBK (field 104 of the payment slip) |
|---|---|
| Insurance premiums for compulsory health insurance paid to the Federal Tax Service | 182 1 02 02010 06 1010 160* |
| Insurance premiums in case of temporary disability and in connection with maternity, paid to the Federal Tax Service | 182 1 02 02090 07 1010 160* |
| Insurance premiums for compulsory medical insurance paid to the Federal Tax Service | 182 1 02 02101 08 1013 160* |
| Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02140 06 1110 160* |
| Insurance premiums for compulsory medical insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02103 08 1013 160* |
| Additional insurance contributions for mandatory pension insurance for employees who work in conditions that give the right to early retirement, including (paid to the Federal Tax Service): | |
| - for those employed in work with hazardous working conditions (clause 1, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (the additional tariff does not depend on the results of the special assessment) | 182 1 02 02131 06 1010 160* |
| - for those employed in work with hazardous working conditions (clause 1, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (additional tariff depends on the results of the special assessment) | 182 1 02 02131 06 1020 160* |
| - for those employed in jobs with difficult working conditions (clauses 2-18, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (the additional tariff does not depend on the results of the special assessment) | 182 1 02 02132 06 1010 160* |
| - for those employed in jobs with difficult working conditions (clauses 2-18, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (additional tariff depends on the results of the special assessment) | 182 1 02 02132 06 1020 160* |
| Insurance premiums for injuries paid to the Social Insurance Fund | 393 1 02 02050 07 1000 160 |
KBK-2017 for payment of other taxes for all organizations and individual entrepreneurs
| Name of tax, fee, payment | KBK (field 104 of the payment slip) |
|---|---|
| Personal income tax on income the source of which is a tax agent | 182 1 01 02010 01 1000 110 |
| VAT (as tax agent) | 182 1 03 01000 01 1000 110 |
| VAT on imports from EAEU countries | 182 1 04 01000 01 1000 110 |
| Income tax on dividend payments: | |
| — Russian organizations | 182 1 01 01040 01 1000 110 |
| - foreign organizations | 182 1 01 01050 01 1000 110 |
| Income tax on the payment of income to foreign organizations (except for dividends and interest on state and municipal securities) | 182 1 01 01030 01 1000 110 |
| Income tax on income from state and municipal securities | 182 1 01 01070 01 1000 110 |
| Income tax on dividends received from foreign organizations | 182 1 01 01060 01 1000 110 |
| Transport tax | 182 1 06 04011 02 1000 110 |
| Land tax | 182 1 06 0603x xx 1000 110 where xxx depends on the location of the land plot |
| Fee for the use of aquatic biological resources: | |
| — for inland water bodies | 182 1 07 04030 01 1000 110 |
| — for other water bodies | 182 1 07 04020 01 1000 110 |
| Water tax | 182 1 07 03000 01 1000 110 |
| Payment for negative impact on the environment | 048 1 12 010x0 01 6000 120 where x depends on the type of environmental pollution |
| Regular payments for the use of subsoil, which are used: | |
| - on the territory of the Russian Federation | 182 1 12 02030 01 1000 120 |
| — on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation and outside the Russian Federation in territories under the jurisdiction of the Russian Federation | 182 1 12 02080 01 1000 120 |
| MET | 182 1 07 010хх 01 1000 110 where xx depends on the type of mineral being mined |
| Corporate income tax on income in the form of profits of controlled foreign companies | 182 1 01 01080 01 1000 110* |
Instructing the KBK when paying penalties and fines
As a general rule, when paying a fine in categories 14-17, the BCC takes the value “2100”, and when paying a fine - “3000”. However, when transferring penalties and fines for certain types of insurance premiums, this rule does not work:
| Type of insurance premium | KBK when paying a fine | KBC upon payment of a fine |
|---|---|---|
| For contributions for periods expired before 01/01/2017 | ||
| Insurance premiums for compulsory medical insurance paid to the Federal Tax Service | 182 1 02 02101 08 2011 160 | 182 1 02 02101 08 3011 160 |
| Insurance premiums for compulsory medical insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02103 08 2011 160 | 182 1 02 02103 08 3011 160 |
| For contributions for periods starting from 01/01/2017 | ||
| Insurance premiums for compulsory health insurance paid to the Federal Tax Service | 182 1 02 02010 06 2110 160 | 182 1 02 02010 06 3010 160 |
| Insurance premiums in case of temporary disability and in connection with maternity, paid to the Federal Tax Service | 182 1 02 02090 07 2110 160 | 182 1 02 02090 07 3010 160 |
| Insurance premiums for compulsory medical insurance paid to the Federal Tax Service | 182 1 02 02101 08 2013 160 | 182 1 02 02101 08 3013 160 |
| Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02140 06 2110 160 | 182 1 02 02140 06 3010 160 |
| Insurance premiums for compulsory medical insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02103 08 2013 160 | 182 1 02 02103 08 3013 160 |
What budget classification codes for personal income tax have been approved for 2018? Which BCCs should I pay personal income tax on salaries, vacation pay and other payments? Here is a convenient table with the KBK for personal income tax for 2018. Also in the article you can see a sample payment order for personal income tax payment.
When to transfer personal income tax in 2018
General rule
As a general rule, in 2018 personal income tax must be paid no later than the day following the day the employee (individual) was paid income. So, let’s say the employer paid the salary for January 2018 on February 9, 2018. The date of receipt of income will be January 31, 2018, the tax withholding date will be February 9, 2018. The date no later than which you need to pay personal income tax to the budget, in our example – February 12, 2018 (since the 10th and 11th are Saturday and Sunday).
Benefits and vacation pay
Personal income tax withheld from temporary disability benefits, benefits for caring for a sick child, as well as from vacation pay must be transferred no later than the last day of the month in which the income was paid. For example, an employee goes on vacation from March 6 to March 23, 2018. Vacation pay was paid to him on March 1. In this case, the date of receipt of income and the date of withholding personal income tax is March 1, and the last date when personal income tax must be transferred to the budget is March 30, 2018.
In general, pay the withheld personal income tax in 2018 to the details of the Federal Tax Service with which the organization is registered (paragraph 1, clause 7, article 226 of the Tax Code of the Russian Federation). Individual entrepreneurs, in turn, pay personal income tax to the inspectorate at their place of residence. However, individual entrepreneurs conducting business on UTII or the patent taxation system transfer tax to the inspectorate at the place of registration in connection with the conduct of such activities.
KBK in 2018: table
In 2018, there were some changes in the KBK part. Cm. " ". However, the BCC for personal income tax for employees in 2018 did not change and remained exactly the same. The BCC on personal income tax for individual entrepreneurs has not undergone any amendments. We present in the table the current main BCCs for 2018 for income tax.
Table with KBK for 2018 for personal income tax
Sample payment order for personal income tax in 2018
Below we provide a sample payment order for the transfer of personal income tax in 2018. The budget classification code for personal income tax is indicated in field 104 of the payment order. With this payment, the tax agent transfers personal income tax from employee salaries.
In field 104.
If the error
Despite the fact that entering the KBK of personal income tax into a payment slip is an elementary matter, mistakes are still possible. What to do? If you incorrectly write the KBK for personal income tax, you must immediately write a letter to the Federal Tax Service at your location to clarify the KBK. This follows from the letter of the Ministry of Finance dated January 19, 2017 No. 03-02-07/1/2145.
You do not need to pay personal income tax, penalties and fines again if you made a mistake in the instructions of the KBC. It is enough to simply write an application for clarification of the KBK personal income tax to the Federal Tax Service. And then the tax office itself will redirect the payment to the necessary details.
If the BCC is incorrectly indicated for personal income tax, it is possible that penalties will be charged in 2018, but there is no need to list them. If the company paid income tax on time, then after clarification by the BCC, penalties are canceled.
