Budget classification code for transport tax. KBK (budget classification code) when paying transport tax. Each part has its own purpose

KBK - transport tax 2018-2019 for organizations still needs to be paid using it. Citizens also indicate the BCC when making payments, but their own, different from the organization code. We will talk about codes for each category of payers in 2018-2019 below in the article. We would also like to draw your attention to the fact that from 2019, the procedure for determining the BCC will be regulated by the new regulatory legal act of the Ministry of Finance - order No. 132n dated 06/08/2018 (instead of order No. 65n dated 07/01/2013). You will also find out from our article whether the BCC will change the transport tax.

Calculation and calculation of transport tax

The obligation to pay transport tax lies with all vehicle owners - both ordinary citizens and organizations. The basis for calculating the tax on land vehicles is engine power, measured in horsepower.

The tax is recognized as regional and is paid to the budget at the place of registration of the car. Only organizations are required to calculate advance payments (and then only if the law of the region has adopted such a tax payment procedure); other persons do not have such a need.

BCC for transport tax in 2018-2019 for individuals

Owners of vehicles are payers of transport tax. Unlike legal entities that independently calculate taxes, citizens receive a notification-calculation from the Federal Tax Service, generated in accordance with the data of the authorities that register vehicles.

If there is no tax notice from the Federal Tax Service, then the individual must independently notify the tax authority about the presence of transport subject to tax.

Read about the consequences of timely and untimely reporting of this in this material.

According to paragraph 1 of Art. 363 of the Tax Code of the Russian Federation, citizens must make timely payments for their cars before December 1 of the next year inclusive.

By transport tax KBK in 2018 for individuals: 182 1 06 04012 02 1000 110.

For the payment of transport tax by individuals, the KBK will not change in 2019.

KBK transport tax - 2018, 2019 for organizations

Any legal entity, despite the taxation system, is obliged to pay transport tax on all registered vehicles. Their calculation of the amount of tax payments, in accordance with paragraph 1 of Art. 362 of the Tax Code of the Russian Federation, is made independently if such payments are established in the region. Payment (clause 3 of Article 363.1 of the Tax Code of the Russian Federation) is transferred quarterly (if there are advances) or immediately for the entire year upon its end. Reporting is submitted to the fiscal authorities before February 1 of the year following the reporting year, inclusive.

For legal entities, the KBK for transport tax in 2018 is as follows: 182 1 06 04011 02 1000 110.

As always, accountants are concerned with the question: have there been any changes in the BCC for transport tax - 2019 for legal entities or not? We can reassure readers: the KBK for transport tax - 2019 for organizations will remain unchanged.

KBK penalties for transport tax

In case of late payment of the accrued tax, you will have to pay the corresponding penalties to the budget for each day of delay. KBK penalties for transport tax in 2018-2019:

  • for companies - 182 1 06 04011 02 2100 110;
  • for individuals - 182 1 06 04012 02 2100 110.

For payment of penalties for transport tax, the BCC in 2018-2019 did not change either for organizations or for individuals.

Results

KBK for transport tax for recent years hasn't changed. At the same time, the BCC for payment of transport tax is different for payers-organizations and payers-individuals. If you need to pay penalties or fines for transport tax, special budget classification codes are also used.

Transport tax is paid by persons on whom cars, watercraft and aircraft and others vehicles. 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 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 cash. 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 BCC, 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 correctly write the budget classification code?

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.

Pay taxes using a cloud service for small businesses: the system will remind you of the payment date and generate a payment slip. The service also includes simple accounting, salary, reporting via the Internet, electronic document management, expert consultations. The first month of work in Kontur.Accounting is free.

The BCC for transport tax in 2019 is different for individuals and legal entities. We present the current codes in a convenient table.

New codes for legal entities

If they have vehicles, legal entities are required to charge and pay transport tax, regardless of the taxation system applied. Payment terms and rates are set by the constituent entities of the Russian Federation. The Tax Code sets only basic rates, which regions can either reduce or increase.

The tax base is most often the engine power in HP. But for some vehicles, the tax may be based on jet engine thrust, gross tonnage (in tons), or even per unit in the case of unpowered water or air vehicles.

Tax payments must be made quarterly. But at the same time, the Tax Code of the Russian Federation gives the regions the right to set other terms for the transfer of transport tax, including limiting the collection of tax from legal entities once a year.

The BCC for legal entities is set as follows:

182 1 06 04011 02 1000 110

This code should be indicated both in the declaration and when issuing a payment order to pay tax in field 104.

KBK for individuals

Individuals pay transport tax based on a document from the federal tax service. But the obligation to notify the tax authorities about the availability of transport remains with the individual if he does not receive a notification to pay the tax on time. Otherwise, the owner of the vehicle may be fined 20% of the tax.

The BCC for payment of tax by individuals is as follows:

182 1 06 04012 02 1000 110

But there is no need for individuals to remember it; the current BCC is indicated in the tax notice.

Penalty codes

To pay penalties for transport tax, the KBK in 2019 differs by 2 digits.

In some cases, taxpayers will have to pay a penalty. This can happen if a legal entity does not submit a declaration in deadline, and the individual will not inform the tax authorities about the availability of transport, which the inspectors do not know about.

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To pay off tax liabilities various types transport, when filling out a payment order form, you must indicate correct information about the recipient of funds, the payer, the amount money transfer and its purpose. To identify the last parameter, the notation system KBK (budget classification codes) is used. These codes fit into field 104 of the payment order.

Transport tax 2018 – KBK in the organization’s payment order

To designate the KBK code, special combinations of 20 digits arranged in a certain sequence are used. When incorrect the specified code the payment may be sent to the wrong destination, and this can lead to arrears. To close it, you will either have to pay again (with the correct details) or write to the Federal Tax Service to clarify the information in the payment document and transfer the funds to the required account.

What can they be? KBK codes for tax calculations on company transport:

  • KBK 182 1 06 04011 02 1000 110 – what tax (2018)? This combination corresponds to the principal amount tax liability legal entity for transport tax (both current and in the form of arrears, debt for previous periods, recalculations).
  • The fine for transport tax can be calculated by the business entity itself or by specialists of the Federal Tax Service. When paying, these amounts are indicated by the code 182 1 06 04011 02 2100 110.
  • If the amount of the fine is transferred, the KBK (transport tax 2018) for legal entities will consist of the following set of numbers - 182 1 06 04011 02 3000 110.

The given BCCs apply only legal entities, other codes for taxes, penalties and fines apply to individuals.



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