Transport tax for the 1st quarter of kbk. KBK: transport tax - code structure. How transport tax penalties are indicated in the payment slip

When making tax payments, one of the required details is KBK. This code is a combination of 20 numbers that are simply incomprehensible to most citizens.

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We will tell you in detail about why you need to enter the code, how it is formed and where it comes from in today’s article.

What is it

KBK is a code budget classification, which is indicated in payment order when paying taxes for a calendar year. The correctness of the tax payment will depend on the correct indication of the code, as well as whether the payment will be offset.

Thanks to the KBK, the distribution of funds for paying taxes has become quite simpler. Using a simple combination of numbers, you can pay taxes online or in a terminal.

The BCC exists not only for transport taxes, but for all taxes that are assessed on both individuals and legal entities in accordance with the Tax Code of the Russian Federation. Each tax has its own code.

You can find out the required code in the KBK directory. It is in this document you can find out the combination for a certain payment.

However, when accessing the directory, it is necessary to check its year of issue, because legislation is constantly changing.

Payment of transport tax is carried out based on the rates established by the legislation of each region. Everyone who has registered cars () must pay the tax.

The BCC for individuals is indicated in the notice that comes to the citizen in the tax payment notice. For legal entities, the notification does not come; you need to carry out calculations and indicate the BCC yourself.

Taxes paid to the budget are aimed at improving transport infrastructure, i.e. Taxpayers finance road repairs through their own payments.

Funds that are accrued according to budget codes provide employees of the Federal Tax Service of the Russian Federation with a clear picture of paid taxes for individuals and legal entities.

This allows the government to track the collection of payments and subsequently create estimates for the expenditure side of funds. The KBK system is built in such a way that it is easy to correlate with the structure of the state budget.

When to use

BCC is indicated when paying taxes in a payment order. Consequently, the transfer of funds to the account of the Federal Tax Service of the Russian Federation will depend on whether the code is specified correctly.

The term “budget classification code” itself was introduced in the 1998 code.
Due to the BCC, it is possible to quite easily compare various types of indicators by which expenses, income, as well as sources of financing the budget deficit are determined.

Budget classification codes are based on the principles of unity. All codes must consist of 20 numbers, in which each group has its own purpose.

What does code structure mean?

The code structure consists of 20 numbers, which in turn are divided into 4 parts.

Each part has its own purpose:

  • type of income;
  • administrator;
  • subgroups;
  • article;
  • element;
  • program;
  • economic classification.

In the “administrator” part there are three numbers that determine the purpose of crediting the amount of money that will go to the budget.

If we talk about transport tax, the tax service of the Russian Federation will act as the administrator. The group of numbers in this case is 182.

The second group of the code includes “type of income”, this includes numbers from 4 to 13. This combination of numbers is divided into so-called subgroups: group (1 digit), subgroup (2 digits), article, subarticle, element.

Group is a code that is individual in each category, in particular in transport tax it is a unit.

The subgroup denotes the type of tax, in this case it is a transport tax and is designated 06.

The article and sub-item are calculated on the basis of payment documents, which are approved at the legislative level.

The element indicates which budget will receive money from the taxpayer. In transport tax – 02.

Funds from payment of transport tax will go to the regional budget in whose territory the car was registered.

The third group of combinations consists of 4 numbers. In this case, the numbers may be different.

The first digit of these four may change, because it will depend on the type of payment:

Since 2018, for the purpose of maintaining separate accounting for payment of penalties and interest on transport tax, as well as payments, additional codes are used - 14-17 KBK category:

The fourth group includes “economic classifications,” which include the last three digits. In this case, the value will be 110 and called “tax revenue”.

All of the listed groups follow each other in the described order and together form the BCC for transport tax.

The code is indicated in the payment order in the “payment purpose” column; indicating the code significantly speeds up the process for employees, as a result of which, using the standard code, it becomes clear where the money should be transferred.

From January 2018, when paying taxes, the payment order must indicate the new BCC approved.

What is the BCC for individuals for transport tax?

For individuals in 2018, the following codes for payment of transport tax were established:

The above combinations of numbers must be indicated in the payment order when paying the payment. As you can see, the difference is only in one digit in the third part, it is this that makes it possible to distinguish the purpose of the payment.

For legal entities

As for the budget classification for legal entities, unlike individuals who receive a notification, they must independently enter all payment information.

In order to correctly formulate all the data in the payment order, you need to contact the tax service or study a directory with budget classification codes, because the codes can change every year.

If you do not pay the transport tax on time, you will have to pay a penalty or fine. If for legal organization registered vehicle, she must pay the transport tax within the period established by law.

Thus, taxes for 2018 are due in November 2018. The organization's accountant must monitor the innovations of the Federal Tax Service of the Russian Federation.

Thus, by order of the Ministry of Finance of the Russian Federation dated December 16, 2014 No. 150, the values ​​of 14-17 categories were changed.

When paying penalties, you must indicate: 2100 and for interest - 2200. As for paying taxes and fines, these values ​​remain the same.

The main reason why payments are classified as uncertain is the incorrect spelling of the BCC, as well as the incorrect indication of the subtype of income when paying penalties or interest.

Incorrect indication of details is also the reason for incorrect receipt of funds. You can find out the correct details at the tax office, as well as on the website of the Federal Tax Service of the Russian Federation.

To fill out payment documents correctly, you can ask for help from online service on the website of the Federal Tax Service of the Russian Federation in the section “fill out a payment order” or “pay taxes”.

Errors can be divided into two groups:

  • payment cash to the budget;
  • payment did not result in the receipt of funds into the budget.

If we talk about the first error, then if it is not corrected in a timely manner, arrears may occur and the Federal Tax Service of the Russian Federation may impose liability on the taxpayer in the form of a fine or penalty for late payment of tax.

This can only be corrected by transferring the required amount with the corrected payment order.

You can do it online on the website of the Federal Tax Service of the Russian Federation, as well as using banking applications, paying the tax by card or electronic money.

As for the second error, when the payment does arrive, practice shows that the taxpayer will still pay a fine.

It is stated that clarification of the purpose of payment relates to the rights, and not the obligations, of the taxpayer. This means that if there is an error in writing the KBK, you must pay the tax again, and the imposition of a fine can be appealed in court.

Using budget classification codes, you can significantly simplify the payment of taxes to the state budget. The main thing is to correctly enter all the necessary data and the code itself, and also find out if it has changed before paying the tax.

Thanks to this system of distribution of funds, payment of various types of taxes, including transport taxes, has been significantly simplified.

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With the help this set figures, you can pay taxes at various types of bank terminals.

KBK have a standard appearance. It will be quite problematic to transfer the tax fee to the wrong address.

General information

A term such as KBK (budget classification code) was introduced on July 31, 1998. Federal law No. 145-F3.

The legislation gives a fixed definition of this concept. It sounds like this: “a group of income, sources of financing and expenses of the budget system of the Russian Federation.”

Codes apply for:

  • budgeting;
  • execution of budgets;
  • reporting.

Also, budget classification codes allow for comparability of indicators of various kinds.

BCCs are used in cases where one of the parties to any financial transactions or payments is the state.

Codes allow you to classify:

  • income;
  • expenses;
  • operations;
  • sources of financing budget deficits.

What is it

KBK is a digital group that determines the purpose of paid financial resources. This code is available for all taxes, duties and penalties assessed on individuals (legal entities) in accordance with the legislation in force in the Russian Federation.

Each type of tax is assigned its own digital code. KBK transport tax fine in 2019 remains the same as in the previous year.

If necessary, you can easily familiarize yourself with all the codes on the official website of the Federal Tax Service.

Purpose of the KBK

According to the instructions on the procedure for applying the BCC, the assignment of various types of budget classification codes is carried out in accordance with.

Also, according to this instruction, the purpose of the BSC complies with the principles:

  • unity;
  • openness of destination;
  • continuity.

All principles of the unity of purpose of the BCC are disclosed in clause 2.2 of Pr. No. 65N. One of the main provisions of this order is the approved form of the code.

For all codes without exception, the standard bit depth is used; it consists of 20 numbers. Each individual group has its own purpose.

Code structure

Any budget classification code, including for making transport tax payments (the tax itself, a fine, a penny) consists of four parts.

Each has its own purpose:

  • "administrator";
  • “type of income”;
  • "subgroups";
  • "article";
  • "element";
  • "program";
  • "economic classification".

A group of numbers called “administrator”, consisting of three elements, determines the purpose of the administrator who carries out revenues to the budget.

For transport tax it is the Federal Tax Service - the Federal Tax Service, the group for this purpose looks like 182.

The second group of numbers, called “type of income,” includes all digital positions from the fourth to the thirteenth digit.

This digital code is divided into the following subgroups, having names such as:

  1. Group (one digit).
  2. Subgroup (two digits).
  3. Article.
  4. Sub-article.
  5. Element.

The group denotes an income code; it is individual for each category. For example, for transport tax given value equals 1 (income).

For other purposes the code is also different. The subgroup denotes the type of tax. For the BCC under consideration, this value is 06 – transport tax.

The meaning of the categories “Article” and “Subarticle” is assigned based on various types of settlement documents; they are available in the classification of income approved by the relevant regulations.

Video: transport tax

The last subgroup called “Element” denotes the next budget level. For transport tax, the value 02 is used. Since this payment is made to the budget of the constituent entity of the Russian Federation.

The tax in question is regional, which is why it goes to the balance of the region in which the vehicle is registered.

Part three is designated as “The Program”. And it occupies as many as four KBK digits. For transport tax, this value can take different forms.

The first digit changes depending on the type of payment:

The fourth group of numbers is the "Economic Classification". It consists of three signs located last. For the payments under consideration, this value is 110 (tax revenues).

All the groups discussed above follow each other and represent the BCC for payment of transport tax. It should be indicated in the field called “Purpose of payment” in.

The KBK has changed over the years, but general view his remained the same. The digital order of codes is established by the Ministry of Finance Russian Federation.

That is why, when generating various payment orders or other similar documents, it is necessary to consult the KBK directory.

KBK for transport tax in 2019

Transport tax paid in 2019 according to the rates established by the Federal Tax Service.

This tax must be paid by all persons (legal entities and individuals) to whom vehicles are registered. The reason for this is.

The BCC for the tax levy in question for individuals is present in the notice sent by the Federal Tax Service at the place of registration. The BCC for payment by legal entities must be formed independently.

For individuals

For individuals in 2019, the following BCCs apply:

It is these digital combinations that must be used when making payments. The difference between all three budget classification codes lies in just one number, located in the third part, at the very beginning.

For legal entities

An important feature of budget classification codes for legal entities is that the accounting department that generates tax payment orders must independently recognize the BCC via the Internet.

Since codes can change annually, you need to be as careful as possible. Late payment of taxes leads to the accrual of various types of penalties and fines.

In 2019, the following budget classification codes are in effect:

To pay penalties for transport KBK tax in 2019 coincides with the code for 2013. The combinations of numbers for paying fines and the tax itself are similar.

Situational example

An organization that owns any equipment for which it is necessary to pay transport tax must pay it on time, in accordance with current legislation.

The tax itself must be paid for 2019, therefore, transfers are made in November 2019. The Federal Tax Service has published new BCCs on its official website.

The accounting department of an organization must be aware of all the innovations implemented by the Federal Tax Service.

The meaning of 14-17 digits of budget classification codes has been changed.

When making payments on penalties and interest, you must indicate:

2100 Penya
2200 Interest

For taxes themselves, the value remained the same (1000), for fines it also did not change (3000).

Thus, in 2019, in payment orders of various types of legal entities it is necessary to indicate the following BCC values:

Also, the Federal Tax Service periodically changes the form of payment orders, according to which all documents must be generated. In 2019, various edits and changes were made to it.

What to do if a mistake is made?

All errors are divided into two categories:

  • leading to the payment of amounts to the budget;
  • not leading to the payment of amounts to the budget.

If errors of the first type were made and they were not corrected in time, then such situations entail the appearance of arrears.

Consequently, on the part of the Federal Tax Service the tax payer will bear full responsibility for late payment: fines, penalties and other sanctions.

The only way to correct such an error is to re-transmit the required amount using the corrected payment order.

The occurrence of an error of the second type, when the payment still falls into the budget, in practice often also entails the imposition of fines.

But it states that clarifying the purpose is not the responsibility of the taxpayer, but his right.

Therefore, if an error of this kind occurs, a repeat payment should be made, and the issue of fines should be resolved in court.

Budget classification codes make it possible to significantly simplify the payment of various types of taxes and other payments to the state.

It is only important to avoid mistakes and monitor the updating of legislation and the BCC itself. This will avoid any problems with the Federal Tax Service.

Attention!

  • Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
  • All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

That's why FREE expert consultants work for you around the clock!

When paying penalties for transport tax, KBK (2018) must be indicated in the information field “104” of the payment order. The correct designation of the code guarantees the correct assignment of transferred funds to a specific type of payment in the taxpayer’s settlement card with budgets of all levels. Transport tax payers send money to regional budgets; the administrator of the funds is the tax service.

KBK penalty – transport tax 2018 for organizations

All vehicle owners - both individuals and enterprises - must pay transport tax obligations to the budget. Taxes are calculated for citizens by employees of the Federal Tax Service, and legal entities determine the amount of obligations independently, reflecting them in the declaration. The amount of tax is affected by the number of vehicles owned and the power of their engines.

If a payment to the budget is late, the taxpayer is held accountable - fines and penalties are applied as a monetary form of punishment. KBK penalty (transport tax 2018 for organizations) differs from the code of the main payment for the current tax liability. The penalty can be paid on the same day as the arrears or after the debt is repaid. It is not practical to pay the penalty first and then the debt: the penalty is calculated for each day of delay, the period of delay ends on the day before the date of payment to repay the debt, and no bank can guarantee the transfer of funds strictly on the desired day.

How are transport tax penalties indicated in the payment slip?

BCC 2018 looks like 182 1 06 04011 02 2100 110 (if the payer of the penalty is a legal entity):

    the first three characters display information about the funds administrator - the combination “182” is provided for the tax service;

    the next group of characters “106” is introduced for property taxes;

    “04011” – indications of the article and sub-item of budget revenues;

    “02” – identification of the budget level that is the recipient of funds, the above combination is typical for the budgets of constituent entities of the Russian Federation;

    the combination “2100” means that the money is intended to pay penalties.

When transferring the amount of transport tax (including arrears, recalculation), organizations use KBK 182 1 06 04011 02 1000 110.

The code for paying fines is 182 1 06 04011 02 3000 110.

When paying transport tax, you need to know the digital code (KBK), without which you will not be able to make the necessary payment. The BCC is important when making any financial contributions or payments to government agencies. The use of the BCC makes it possible to significantly simplify the process of accumulation, control and distribution of state budget funds.

What is KBK

Budget classification code (BCC) is a digital sequence of twenty characters, in which each character or group of characters contains information for a detailed analysis of financial revenues to the state treasury.

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This digital code is assigned to all types of payments (taxes, fines, penalties, commissions, etc.), which are charged under the legislation of the Russian Federation to individuals and legal entities.

This code is entered into all payroll statements compiled by legal entities or individuals related to the payment of various fees addressed to budgetary institutions.

General provisions

Each payment requires accounting and analysis. KBK - contains detailed information about the source of funds, the form in which these funds are received, and what expenditure items these funds can be used for.

The code correctly indicated in the payment document is a guarantee that the funds will quickly reach the required department and be recorded in its account.

Using codes, it is possible to quickly track the movement of every ruble received by the treasury, which greatly simplifies budget planning and financial flow management.

The introduction of the KBK code for transport tax makes it possible to pay by receipt in a way convenient for the client, for example:

  • through bank terminals;
  • through Internet sites.

Code structure

The KBK sequence, consisting of twenty characters (digits), is divided into four groups. Each group consists of a certain number of characters and has its own information content.

Any KBK can be easily deciphered. Code analysis makes it possible to independently determine the purpose of the payment and avoid errors when filling out payment documents and reporting documentation.

Groups digital code:

"Administrator"

The first three digits of the code are “administrator”. The set of characters must correspond to the addressee to whom this payment is intended. These are tax structures, institutions local government, various budget departments and organizations.

Let's say a private enterprise needs to transfer funds to the Fund, the payment must be accompanied by a code 393 . For a transport fee payer, the meaning of “administrator” is 182.

"Type of income"

The second group of signs occupies ten positions: from 4th to 13th. This combination of numbers is divided into several informative blocks that have their own names: groups, subgroups, articles, subarticles, elements.

Let's look at the meaning of each block:

  1. Group– this is one character (the fourth digit of the full code), which corresponds to the source of the money. The transport payment corresponds to a number 1.
  2. Subgroup determines the type of income. There are two signs in it. Subgroup value for vehicle tax – 06.
  3. Article is a combination of two signs. Determined on the basis of information from settlement documentation.
  4. Sub-article– a set of three characters. The digital value for this block, as well as for the “Article” block, is determined by settlement documents. The sequence of numbers in the “Article” / “Subarticle” blocks is selected according to the income classification adopted by official regulations.
  5. Element– characterizes the level of the budget system and consists of two characters. The transport tax corresponds to the element 02 .

"Program"

The next four numbers refer to the third part of the code, they are conventionally called the “program”. This digital sequence is used to separate the tax (fee), penalties and penalties for this payment (fines).

The following program block values ​​are indicated in pay slips:

  • 1000 – payment of tax and fee;
  • 2000 – payment of penalties and interest;
  • 3000 – payment of penalties.

"Classification"

The last three digits of the BCC are classification (economic). These signs correspond to the type of payment (transaction classification) that is addressed to the government agency. For example, all tax revenues (including transport) have a combination 110 .

The BCC for transport tax collection for individuals, as a rule, is already included in the payment notice, which is sent by tax services to all payers. But legal entities are required to generate all tax codes themselves.

KBK for individuals

To pay personal transport tax in 2016, individuals must use the following digital code sequence: 182 1 06 04012 02 1000 110.

KBK codes for different types transport fees differ only in the combination of characters in the third part of the digital series.

Individuals do not need to calculate the amount of the transport payment. The amount of this mandatory contribution is indicated in the payment receipt, which is sent by tax officers to the address specified by the payer. The notice also indicates the correct KBK code to which the payer must redirect the money.

Codes for organizations

KBK codes for transferring tax for the use of vehicles in 2016 by legal entities - 182 1 06 04011 02 1000 110.

When drawing up a payment document, the enterprise accountant must correctly indicate all the numbers of the budget classification code.

IN job responsibilities The accountant includes an independent calculation of the transport duty.

KBK directories are issued for taxpayers. They are updated annually with approved changes and additions.

Tax calculation - example

The amount of tax is determined by the type vehicle, as well as the power of its engine (the power is indicated in the data sheet). Often power is indicated only in kW (kilowatts). To correctly calculate the payment amount, it is necessary to convert from kilowatts to horsepower (hp).

To do this, use the following ratios: 1 kW = 1.35962 hp

Calculation results must be rounded to the nearest hundredth (second digit after the decimal point).

Example:

To determine the amount of the transport payment, the following data is required:

  • tax rate (annual);
  • engine power (in hp);
  • vehicle ownership time (months per year).

Let us have a technical device VAZ 210-93 (passenger car):

  • engine power – 65 hp;
  • the period of use of the vehicle is 9 months;
  • annual rate – 4 rubles per liter. With.

The car owner will have to pay 4 x 65 x 9 / 12 = 195(rubles).

Accrual of fines and penalties

Important! When filling out the digital code, you must be very careful, as a fine may be imposed for an error. The law interprets such an oversight as the taxpayer’s evasion of his obligations to the state.


In addition, if you specify an incorrect code, the bank executes the payment order and withdraws the specified amount from your current account. After the circumstances are clarified, she will, of course, be returned, but this will take time.

If the transport tax is not paid on time or the payment is made after the due date, then the tax authorities have the right to impose penalties on the debtor.

The fine may be:

  • 20% of the tax fee;
  • 40% of the fee, in case of evidence of intentional non-payment or entering false data into the tax return.

If the tax is not paid on time, the taxpayer will have to pay a penalty for each day of delay.

Let's look at the calculation of penalties using an example:

Let the taxpayer need to pay 3,000 rubles in transport tax. He was late with his payment for two months. Initial data for calculating penalties:

  • amount of unpaid tax on time (rubles) – 3000;
  • number of overdue days – 60;
  • refinancing rate – 1/300;
  • penalty percentage – 8.25.

Based on these data, the amount of penalties that will have to be paid:

3000 x 60 x 1/300 x 8.25 =4950(rubles).

If the tax service does not limit the penalties and imposes a fine on the debtor, which will amount to 20% of the tax amount, then you will have to pay an additional 600 rubles:

3000x0.2=600(rubles).

Responsibility in paying taxes and basic care will help you avoid problems with the tax service and unnecessary expenses.

Vehicle owners are required to pay transport tax. Its rate depends on the engine power. This fee is regional. It must be transferred to the budget at the place where the car is registered. Tax payment deadlines for individuals and legal entities differ. There are also differences in the budget classification codes for the transfer of advance and main payments.

KBK transport tax in 2018 for legal entities

The obligation to pay the tax fee lies with those enterprises that own any transport. These can be cars, trucks, and other types of vehicles. According to paragraph 1 of Art. 362 of the Tax Code of the Russian Federation, the payment amount is calculated independently. According to paragraph 3 of Art. 361.1 of the Tax Code of the Russian Federation, if advance payments are provided in the region, they are made quarterly. If there is no such rule, enterprises must remit the tax once a year. In this case, reporting on payment of transport tax is submitted no later than February 1 of the year following the reporting year.

The Tax Service has established separate tax conditions for owners of cars whose value exceeds 3 million rubles. and 10 million rubles. With this system, the age of the vehicle is also taken into account. Tax base in these cases, it should be increased by appropriate factors - from 1.1. You can find them on the website of the Ministry of Industry and Trade.

Termination of obligations to pay transport tax from legal entities is possible under the following circumstances:

  • theft of a vehicle (documentary evidence will be required);
  • termination of property rights;
  • availability of payment benefits.

The tax is paid until December 1. Failure to comply with the established rules entails administrative responsibility. The company will be fined and charged a penalty for late payment.

BCC for transport tax in 2018 for legal entities

These codes are indicated in the payment order in field “104”.

KBK transport tax 2018 for individuals

Individuals who own vehicles must pay the tax by December 1st. They are exempt from submitting reports until February 1. Their main responsibility is to pay the fee in full and on time. As a rule, each car owner receives a receipt for payment. It is issued by the regional Tax Service. This receipt can be paid at a bank or through websites banking institutions. The receipt already indicates the budget classification code.

KBK transport tax in 2018 from individuals – 182 1 06 04012 02 1000 110

You can check its correctness on the Tax Inspectorate website. If payment is not made on time, to an individual penalties will be charged. They are paid according to a separate budget classification code.

KBK fine transport tax 2018 for individuals – 182 1 06 04012 02 2100 110

The individual will also be fined. It must be paid separately.

KBK fine for transport tax 2018 for individuals. persons – 182 1 06 04012 02 3000 110

There is a separate KBK for paying interest for incomplete or late payment of tax fees - 182 1 06 04012 02 2200 110.

The tax is not paid in cases of termination of ownership rights, theft of a vehicle, or the presence of benefits and preferences. All these circumstances require documentary evidence. It is better to do this in advance to avoid penalties if the tax has already been assessed.



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