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
Code budget classification(KBK) – a digital sequence of twenty characters, in which each character or group of characters contains information for detailed analysis 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.) that are charged within the framework of the law Russian Federation for 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 arrive, 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 for whom it is intended this payment. 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:
- 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.
- Subgroup determines the type of income. There are two signs in it. Subgroup value for tax vehicles – 06.
- Article is a combination of two signs. Determined on the basis of information from settlement documentation.
- 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.
- Element– characterizes the level budget system and consists of two characters. The transport tax corresponds to the element 02 .
"Program"
Four next numbers belong to the third part of the code, they are conventionally called a “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 characters correspond to the type of payment (classification of transactions) that is addressed government agency. For example, all tax revenues (including transport) have a combination 110 .
KBK for transport tax collection for individuals, as a rule, is already included in the payment notice, which is sent by the tax authorities 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 magnitude of this mandatory contribution indicated in the payment receipt, which is sent by tax officials 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 the tax is determined by the type of vehicle, as well as the power of its engine (the power is indicated in the registration certificate). Often power is indicated only in kW (kilowatts). In order 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 fines
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 value tax collection;
- 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.
When a taxpayer pays tax, he must indicate the BCC. What it is, and what BCCs of transport tax for organizations in 2016, you can read in the following article.
When paying transport tax payments, companies must indicate the following budget codes:
What is KBK
Now let's figure out what the KBK is.
KBK is a budget qualification code. It is indicated in payment order when paying various taxes and fees. Whether the tax payment will be credited depends on whether it is indicated correctly.
The basic principles of budget codes are:
- Unity;
- Continuity;
- Openness of appointment.
Budget codes exist not only for transport tax, but also for all other taxes that both individuals and legal entities are required to pay. Each tax has its own code.
Legal entities must themselves find out the BCC of transport tax in 2016, and they must also make calculations independently.
Code structure
All codes include twenty digits, which can be divided into several parts. Each has its own purpose:
- Administrator;
- Type of income;
- Program;
- Economic classification.
Now let's look at the purpose of each group in detail.
The "administrator" part includes three numbers. They determine the purpose of the money coming into the budget. In the case of transport tax, the “administrator” is the tax authorities (part of code 182).
The second part, called “income type,” includes ten elements. This part, in turn, is divided into several subgroups:
- Group – represented by one number, indicating the income code (for transport tax, this number is 1).
- Subgroup – two numbers indicating the type of tax payment. In the transport tax these numbers are 06.
- Article and sub-item - consist of five characters, determined on the basis of settlement papers that are listed in the income classification.
- Element - consists of two numbers, determines the level of the budget into which money is credited. For transport tax, these numbers are -02, since the payment is credited to the regional budget.
The part called “program” consists of four characters. These signs can take on different meanings, depending on whether the payment is a direct payment of a tax, penalty or fine.
The last, fourth group, called “economic classification,” consists of three characters. In the transport tax they take the value 110 (tax revenue).
What to do if there is an error
Due to the fact that BCCs change almost every year, errors may occur when filling out instructions. In turn, due to errors, payments related to uncertain revenues are received into the budget.
All mistakes made are divided into two groups:
- The money was credited to the budget, but not for its intended purpose;
- The money did not reach the budget at all.
Let's look at each type of error in more detail.
- If the first mistake was made (the tax amount went to the budget for other purposes), the taxpayer may receive a fine. However, this fine can be appealed in court, since clarifying the purpose of payment is not an obligation, but a right of the taxpayer. That is, if you make a mistake, you will only need to pay the tax again.
- If the taxpayer does not correct the second error in a timely manner, the tax will be arrears; therefore, the tax inspectorate may impose administrative sanctions on the payer in the form of penalties and fines. This error can be corrected by correcting the payment order and transferring the required amount.
Payment of transport tax can be made online on the website tax authorities, as well as in banking applications using electronic money or a plastic card.
conclusions
Budget codes greatly simplify the payment of taxes to budgets of various levels. The most important thing is to include everything in the payment order necessary information and indicate the code correctly. It is very important, before entering the code into the order, to check whether it has changed compared to last year.
If you are careful when writing codes, you can avoid paying fines, problems and disputes with tax office.
According to the law, all citizens and legal entities must pay transport tax. Delays in paying this tax will result in penalties.
The BCC for transport tax in 2019 is no different from the BCC in 2018. When paying this tax, ordinary citizens and legal entities should indicate a different budget classification code.
KBK for individuals
All people who own vehicles must pay tax. Unlike companies that calculate it themselves, citizens are sent a notification from the tax service. If there was no notification, the individual should inform the tax authorities himself that he has a vehicle that needs to be taxed.
According to the law, citizens who own a car must make timely tax payments before the first of December of the coming year.
KBK for legal entities
Commercial companies must pay tax on all vehicles they own. They must do the calculations themselves. Payment is transferred once a quarter or for the whole year at once. The report must be submitted to the fiscal authorities before 01.02. of the year following the reporting year
KBK transport tax in 2019 for legal entities and organizations is as follows:
KBK fines for transport tax
In a situation late payment transport tax will have to pay a late fee. What penalties are assigned to individuals and legal entities?
- For individuals KBC penalties: 182 1 06 04012 02 2100 110.
- For legal entities of KBK penalties: 182 1 06 04011 02 2100 110.
A special calculator will help you calculate the penalty.
The payment form, which is intended for paying tax on a vehicle, contains special details. According to the law, a taxpayer can avoid penalties only in 2 cases:
- If there is a court decision to temporarily suspend transactions on accounts;
- If the inspection seized the property.
- amount of tax debt * number of overdue days * 1/300 of the Central Bank of Russia refinancing rate.
The latest figure in 2017 was 9%. It is easier to calculate using a calculator created for this purpose.
The payer can pay penalties for transport tax himself. But if this does not happen, then the tax authorities carry out forced collection from the payer.
From 10/01/2017, from 31 days of delay, organizations began to be charged 1/150 of the refinancing rate.
Penalties for non-payment of transport tax are not the only punishment. Also, an irresponsible taxpayer will be assessed a fine for failure to comply with the law. The amount of the fine will depend on the type of violation by the taxpayer. If the established amount was not paid out of malicious intent, then the taxpayer will have to pay 40% of the existing debt. If the payment was not made due to negligence, you will have to pay only 20%.
Penalties and fines for individuals
For all individuals, vehicle tax comes along with the notification. The document can be transmitted in paper form or electronically.
If the vehicle owner has not received a notice to pay it in less than a month, then you should receive it yourself. For overdue debt, a fine will be charged immediately. And the more time has passed since the date on which payment was required, the greater the fine will be.
The tax limitation period is 36 months. So during this time period the tax service will not present any demands to the individual, then you can forget about the unpaid payment.
| Penalty | Interest | Fines | |
| KBK | 182 1 06 04012 02 2100 110 | 182 1 06 04012 02 2200 110 | 182 1 06 04012 02 3000 110 |
Penalties and fines for legal entities
The 2018 and 2019 transport tax for vehicles owned by legal entities has certain specifics. Organizations are provided with advance payments such payment. So penalties for transport tax of legal entities will be calculated on advances.
The terms for accrual of advances are determined by the law of the Russian Federation. There are no rules that are the same for everyone. Every region has its own.
There are some exceptions whereby organizations located in specific regions are exempt from making payments. The tax service portal has a service where you can view:
- Vehicle tax payment dates for legal entities;
- Tax benefits.
For delaying the payment of the advance, the organization will have to pay penalties. But inspectors will be able to determine the arrears only with the help of a declaration. Only when it is submitted to legal entities can you see the base, as well as all the calculations that arise from it. It will be possible to calculate penalties for legal entities in the same way as for ordinary citizens. And a special calculator will help you do this.
There are no penalties for advance payments. However, in case of non-payment of tax for the year, fines are imposed in full.
The deadline for paying the advance may vary. It depends on the specific region. All payment deadlines for transport taxes are tied to the reporting period. Those. The advance payment must be made at the end of any quarter.
| Penalty | Interest | Fines | |
| KBK | 182 1 06 04011 02 2100 110 | 182 1 06 04011 02 2200 110 | 182 1 06 04011 02 3000 110 |
So, for example, in Dagestan advance payment must be completed no later than the final day of the month immediately following the previous quarter.
Before calculating the advance payment, you should take into account additional indicators that may affect the final amount:
- How much time has passed since the car's release date;
- How many months have you owned the car?
- Share in the right to transport;
- Ownership coefficient;
- Increasing factor;
- Tax benefits;
- Tax deduction for payments using the Platon system.
In order to make a payment, you will need to fill out a payment order. A special calculator will help you accurately calculate the tax amount.
You must pay for each vehicle that is registered to a commercial company.
How to indicate BCC?
Budget classification codes may change over time. So it is advisable to periodically check their approved values. More specifically, KBK is a code of 20 characters. It must be written in line 104 of the payment order. There are prescribed rules for writing codes.
The first digits of the code have the value 182. This indicates that the leading administrator of budget revenues is the tax authorities.
To make the payment correctly, pay attention to digits 14-17 KBK in the payment slip. This will give an opportunity current system understand the payment correctly. Considering information about these combinations. This way you can check all payments made and the accuracy of their calculations.
Do not ignore advice from tax authorities. Tax authorities will help you enter the code values correctly. This will allow you to avoid fines and penalties for late taxes.
Use the calculator to calculate your tax correctly. This way you won't have problems with mandatory payments. Make sure that the BCC is indicated correctly. Otherwise, the paid amount may be lost. Try to make payments in advance. If you make a mistake, you will have time to correct it. Mistakes are not so scary. If the declared amount still falls into the budget, the organization will not bear any responsibility for the error.
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Vehicle owners are required to pay transport tax. Its rate depends on 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 Tax Code The Russian Federation calculates the payment amount independently. According to paragraph 3 of Art. 361.1 of the Tax Code of the Russian Federation if the region provides advance payments, they are paid 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. The 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 liability. 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 prescribed 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 the payment is not made on time, the individual will be charged a penalty. 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 confirmation. It is better to do this in advance to avoid penalties if the tax has already been assessed.
In 2018, all legal entities to which vehicles are registered are required to pay tax, as well as advance tax payments throughout the year. To avoid unclear transfers, you need to check the details in advance, and first of all check the KBK for transport tax, so as not to confuse the code for organizations with the code for “physicists”.
KBK for transport tax 2018 for legal entities
When filling out an order for the transfer of transport tax in 2018, you need to be guided by a reference book of codes. The procedure for using budget classification codes was established by the Ministry of Finance by order No. 65n dated July 1, 2013.
For the transport tax of legal entities in 2018, there are three different BCCs. The key code for paying transport tax consists of 20 digits, which are grouped by category. These categories allow you to determine what kind of payment and where the payer makes it. In the KBK of transport tax, numbers 14-17 differ. For tax in these categories there should be the numbers “1000”, for penalties - “2100”, for fines - “3000”.
KBK transport tax for legal entities in 2018
Legal entities (organizations)
KBK transport tax 2018 for legal entities (download file)
KBK transport tax for legal entities in 2018 — 18210604011021000110. This is a single code for all organizations. There are no separate codes for special regime officers. It is necessary to pay advances on transport tax using the same code.
The obligation to pay advances and payment deadlines are established regional laws. If such a law is in force in the region, the organization is obliged to pay an advance payment of transport tax based on the results of each quarter.
KBK for payment of advances on transport tax 2018 — 18210604011021000110.
An important difference between these codes and the “physics” codes is in 7-11 digits. For organizations it is “04011”, for “physicists” it is “04012”. If you make a mistake in the payment slip by one digit, the payment will be lost. Therefore, check whether you mistakenly indicated the KBK transport tax for individuals in 2018 - 182106 04012 021000110.
If you pay tax or advances to another bank, the money will not be considered unpaid. But at the same time, the organization will need to clarify the payment.
KBK transport tax penalties 2018 for legal entities
If you are late in paying your transport tax or advances, tax authorities will charge penalties and interest. Separate BCCs are provided for the transfer of penalties and fines for transport tax.
KBK transport tax penalties 2018 for organizations — 18210604011022100110.
KBC for the transfer by legal entities of a fine for non-payment of transport tax — 18210604011023000110.
Correct indication of codes is a guarantee that problems with inspection can be avoided and payment will not have to be clarified.
Error in the KBK transport tax 2018 for organizations
To fill out a payment order for the transfer of transport tax in 2018 legal entities Only valid BCCs should be used. If the KBK incorrectly indicates the transport tax, the tax will still be considered paid: tax authorities will not be able to charge additional penalties and fines for the error in the KBK. However, if you indicate the wrong budget classification code on the payment slip, problems may arise with the payment. You will need to clarify the payment.
The payment date is considered to be the initial payment of the tax. If the deadline for the initial payment is met, there should be no penalties. Already accrued penalties must be canceled from the moment the tax office receives an application from the taxpayer organization. To similar problems did not arise, when filling out the payment, check the KBK.
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