Kbk customs transfers. Advance payments according to the simplified tax system: calculation, payment terms, KBK KBK for payment of customs duties
KBK STS, which must be indicated in field 104 of the payment order (Appendix 3 to Bank of Russia Regulations 06/19/2012 N 383-P), depends on the tax object chosen by the payer.
KBK simplified tax system "income"
Organizations that have chosen “income” as the object of taxation indicate one of the following BCCs, depending on which payment under the simplified tax system is transferred to the budget:
KBK simplified tax system “income minus expenses”
Payers with this taxable object use the following BCCs to pay payments under the simplified tax system:
KBK: minimum tax simplified tax system
Since 2017, the BCC has changed for payers who have chosen “income minus expenses” as an object and are obliged to pay at the end of the year. Now the minimum tax is transferred to the same BCC as the tax under the simplified tax system “income minus expenses”, calculated in the usual manner - 182 1 05 01021 01 1000 110. That is, when paying the minimum tax for 2017, you need to indicate exactly this regular BCC.
KBK simplified tax system for the year
During the year, tax payers under the simplified tax system must make advance payments with an additional tax at the end of the year or pay the minimum tax (clause 3, 7, article 346.21, clause 6, article 346.18 of the Tax Code of the Russian Federation). At the same time, advance payments and the tax itself under the simplified tax system for the year are paid to the same BCC. For example, an organization using the simplified tax system for “income” when transferring tax for 2017 and paying an advance for the first quarter of 2018 must indicate the BCC in both payments 182 1 05 01011 01 1000 110.
KBK USN: IP
There are no separate BCCs for individual entrepreneurs on the simplified tax system - they use the same BCCs as organizations on the simplified tax system. And just like organizations using the simplified tax system, the choice of BCC for entrepreneurs depends on the object of taxation.
This page is intended for those companies that have not yet issued an ELS. If you already have an ELS, then you here
Details for filling out a payment form to customs:
recipient bank – Operations Department of the Bank of Russia, Moscow 701
BIC 044501002, account No. 40101810800000002901,
recipient – Interregional operational UFC (FTS of Russia),
INN/KPP – 7730176610/773001001,
OKTMO – 45328000.
KBK (column 104 in paragraph) - depending on the purpose of the payment (see below)
Column 107 must contain the customs code (see below)
All customs payments (duties, fees, VAT and excise taxes) are paid by bank transfer.
In the vast majority of cases, you need to make 2 payments: an advance payment and a fee. Advance payment is suitable for customs clearance fees, VAT and excise duty. The second, respectively, is for import duties. I talked about calculating the amount of customs duties.
When making payments ARCHIVED Fill out the payment order correctly! Very often, even experienced foreign trade participants make mistakes when filling out payment orders.
Sample of filling out an advance payment until 31/12/2018 (i.e. for payment of fees and VAT) is presented below:
The values highlighted in yellow must be replaced with your own.
Undoubtedly, any accountant or manager will be able to independently fill out the recipient’s details, BUT what is worth paying attention to:
- Column 101 - here we enter your status as a participant in foreign trade activities. For legal entities it is 06, for individual entrepreneurs - 17.
- column 104 - code KBK. For advance payments This " 15311009000010000180 » (data is outdated) New details for this link.
- column 105 - code OKTMO- always 45328000
— Column 107 is for some reason the most difficult for everyone. Most often mistakes are made in it. In this column we indicate the customs code. This is not the code of the customs post, but the code of the customs office whose competence includes the post where you are being processed. This code consists of 8 digits. If you know the name of the customs office, you can look up the code. If column 101 is filled out incorrectly, as a rule, the client bank will not allow you to fill out this column.
— columns 106,108-110 are not filled in.
Sample of filling out a payment form for import duties (until 12/31/2018):
To pay the import duty, you only need to change the BCC and the purpose of payment. All other columns remain the same. BCC for duty such " 15311011010011000180
» (data is outdated). New details for this link.
If you fill out the payment slip incorrectly, your money will go to the wrong place and you will not be able to release the cargo. If you do not fill out column 107, the money will hang on the FCS accounts as unidentified, and you will have to spend several working days to get it out of there. To transfer them, you need to apply to the FCS payment department. The application can be sent by fax to the phone number listed on the FCS website. If column 104 (KBK) is filled out incorrectly, you need to apply for a refund to the payments department of the customs office where the money was sent.
Which BCCs should be used under the simplified tax system in 2017? What are the BCCs with the object “income” and “income minus expenses” (6% and 15%)? Have the simplified BCC changed in 2018 for legal entities and individual entrepreneurs? Let's talk about this and provide a table with the BCC according to the simplified tax system for 2018 (for different taxation objects).
When to pay payments under the simplified tax system in 2018
Payers of the simplified tax system in 2018 must quarterly calculate and pay advance payments for the “simplified” tax no later than the 25th day of the month following the quarter, as well as the tax for the year no later than March 31 (for organizations) and April 30 (for individual entrepreneurs). When paying the simplified tax system, you must indicate in the payment slip the budget classification code (BCC) to which the tax is transferred according to the simplified tax system.
Budget classification codes according to the simplified tax system in 2018 must be indicated in field 104 of the payment order (according to the order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, as amended by order No. 90n dated June 20, 2016). For legal entities (organizations) and individual entrepreneurs (IP) on the simplified tax system, the indicators depend on:
- from the object of taxation;
- from the purpose of payment.
KBK according to the simplified tax system “income” in 2018 (6%)
The BCC for the simplified tax system for 2018 with the object “income” is single - 182 1 05 01011 01 1000 110. Advance payments and a single tax at the end of the year are transferred using this code (182 1 05 010 11 01 1000 110).
The BCC for penalties of the simplified tax system 2018 and the code for paying the fine differs in the 14th and 15th digits (21 and 30 instead of 10). Let us summarize the BCC according to the simplified tax system “income” for 2018 in the table. It is relevant for organizations and individual entrepreneurs:
Here is an example of filling out a payment order for payment of the simplified tax system “income” (6 percent) in 2018:
BCC under the simplified tax system “income minus expenses” in 2018 (15%)
For organizations and individual entrepreneurs on the simplified tax system “income minus expenses”, 19 out of 20 KBK digits coincide. Check that in the KBK simplified tax system for 15 percent in 2018, in place of the 10th digit there is “2” and not “1”. This will be the main difference compared to the “income” object.
If “income minus expenses” is chosen as the object of taxation, then the KBK simplified tax system in 2018 for organizations and individual entrepreneurs is as follows:
Here is an example of filling out a payment order for payment of the simplified tax system “income minus expenses” (15 percent) in 2018:
The BCC of the minimum tax according to the simplified tax system is the same as the code for the single tax and advance payments for the object “income minus expenses”. Therefore, the minimum tax under the simplified tax system for income minus expenses in 2018 is paid to KBK 182 1 05 01021 01 1000 110.
Deadline for payment of taxes and advance payments in 2018
Pay the simplified tax system for 2017 no later than March 31, 2018. Advance payments – no later than the 25th day of the month following the reporting period (clause 7 of Article 346.21 of the Tax Code of the Russian Federation). In 2018, the payment deadlines are as follows (taking into account the postponement of weekends):
- for 2017 – 04/02/2018
- for the 1st quarter of 2018 – 04/25/2018
- for the first half of 2018 – 07/25/2018
- for 9 months of 2018 – 10/25/2018
Please transfer the advance payment under the simplified tax system for the 4th quarter of 2018 in 2019: LLC by April 1, and individual entrepreneur by April 30. Calculate the tax on an accrual basis from the beginning of the year. The calculation depends on what object of taxation the company or individual entrepreneur applies. Payments will also vary depending on the selected item. The difference in the KBK is field 104.
Those who apply the simplification transfer advance payments to the budget during the year, and at the end of the year - the single tax itself. Under certain circumstances, taxpayers who choose the “income reduced by expenses” item pay the minimum tax instead of a single tax.
Please note: there is a reason to request a document from the tax authorities about the company’s right to simplification. This is necessary so as not to lose your counterparties.
Deadline for payment of advance payment under the simplified tax system for the 4th quarter of 2018
Advance payments under the simplified tax system are transferred no later than the 25th day of the month following the reporting period. Let us remind you that such periods are quarter, six months and nine months. That is, it turns out that you must pay no later than April 25, July 25 and October 25.
Instead of an advance payment for the 4th quarter of 2018, companies and individual entrepreneurs pay a single or minimum tax. Moreover, there are different deadlines for tax at the end of the year. As a general rule, organizations must transfer funds no later than March 31 of the following year, and entrepreneurs no later than April 30. For 2018, companies will pay no later than April 1 due to the postponement from the holiday.
Separate rules apply to those who cease to operate on a simplified basis before the end of the calendar year. In this case, the tax must be transferred to the budget within the deadlines established for filing returns for an incomplete tax period.
Not all organizations have the right to pay tax according to the simplified tax system. There is a ban based on the type of activity, and some do not meet other criteria: the maximum amount of income, the limit on the value of fixed assets, etc. Check whether your organization falls under the simplified tax system >>>
If you miss the deadline for paying the advance, the tax authorities have no right to fine you. However, penalties will be charged on the amount of the arrears, which will have to be paid. So n If there is a delay of 30 days or less, tax authorities make calculations based on 1/300 of the refinancing rate for each calendar day.
If payment is late by more than 30 days - 1/150 of the refinancing rate. This procedure applies only to organizations; entrepreneurs have their own rules. For individual entrepreneurs, tax authorities will charge penalties for the entire period of delay at 1/300 of the refinancing rate (Article 75 of the Tax Code of the Russian Federation).
How to calculate an advance payment under the simplified tax system for the 4th quarter of 2018 for the object “income”
Advance payments for the single tax are calculated on an accrual basis from the beginning of the year. And then advances accrued for the previous reporting period are deducted. If there is a positive difference, then this will be the amount to be paid additionally to the budget.
Accrued advance payments
In order to calculate the payment under the simplified tax system for the “income” object, you need to multiply the income for the period by the tax rate. It varies - from 1 to 6 percent (Article 346.20 of the Tax Code of the Russian Federation). The fact is that the regional authorities exercised their right and reduced the rate. Are there preferential rates in your region - see the table.
The result obtained can be reduced by deduction:
- insurance premiums transferred during the period;
- contributions under voluntary personal insurance contracts concluded in favor of employees in the event of their temporary disability;
- sick leave benefits paid to employees for the first three days of incapacity.
The formula for calculating the simplified tax system for an income object is as follows:
At the end of the reporting periods, the simplifier transfers advance payments, and at the end of the year - tax. Advance payments and annual tax can be reduced by advance payments accrued based on the results of previous reporting periods. Therefore, a situation is possible when, at the end of the next reporting period or year, the organization does not have an advance payment or tax to pay. This is possible if the level of income decreases by the end of the year and tax deductions increase.
How to calculate an advance payment under the simplified tax system for the 4th quarter of 2018 for the object “income minus expenses”
At the end of the year, simplifiers calculate the tax on the difference between income and expenses and the minimum tax. To calculate the payment for an object “income minus expenses” for the year, use the following formula:
As a general rule, the tax rate for simplifiers with the object “income minus expenses” is 15 percent. Regional authorities were given the right to reduce the tax rate to 5 percent, and in Crimea and Sevastopol - to 3 percent. However, not all subjects of the Russian Federation decided to reduce the tax rate to the minimum.
Companies and individual entrepreneurs using the simplified tax system take into account in the tax base only income from sales and non-operating income, named in articles 249 and 250 of the Tax Code of the Russian Federation. And the income listed in Article 251 of the Tax Code of the Russian Federation is not included in the tax base according to the simplified tax system (clause 1 of Article 346.15 of the Tax Code of the Russian Federation). The list of costs taken into account includes, in particular:
- expenses for fixed assets and intangible assets;
- material costs, including costs for the purchase of raw materials and materials;
- labor costs;
- the cost of purchased goods purchased for resale;
- costs for maintenance of CCP and removal of solid waste;
- expenses for compulsory insurance of employees, property and liability, etc.;
- amounts of input VAT paid to suppliers;
- other taxes, fees and insurance premiums paid in accordance with the law.
Please note: contributions and benefits will form expenses and not reduce tax, as in the case of “income”. You can write them off completely; there are no restrictions on the amounts (subclauses 6 and 7 of clause 1 of Article 346.16 of the Tax Code of the Russian Federation). The main thing is that contributions are paid and benefits are paid within 9 months of 2018 (subclause 3, clause 2, article 346.17 of the Tax Code of the Russian Federation).
The minimum tax under the simplified tax system “income minus expenses” is calculated using the formula:
If the amount of single tax for the year is less than the minimum tax, you will have to pay the minimum to the budget. And next year, the organization can include the difference between the paid minimum tax and the single tax in expenses.
The single tax under the simplified tax system turned out to be more than the minimum? Then calculate the tax to be paid additionally or reduced using the formula:
The single tax under the simplified tax system turned out to be less than the minimum? Then calculate the tax to be paid additionally or reduced using the formula:
KBK for the transfer of advances and tax according to the simplified tax system for 2018
When paying a simplified tax, the KBK must be indicated in field 104 of the payment document. Filling out this payment order details incorrectly may result in arrears and the accrual of penalties.
Samples of payment orders for payment of simplified tax in 2019
Transfer advance payments to an account in the territorial department of the Treasury of Russia according to the details of the Federal Tax Service to which the organization is attached (clause 2 of Article 54 of the Civil Code of the Russian Federation).
The payment order is filled out in the same way for both the “income” object and the “income minus expenses” object, with only one difference in the BCC (see the table above).
In field 106 you should write TP, since the payment is for the current year, in field 107 - GD.00.2018, since the amount is for the year. Field 110 - do not fill in. Experts explained in a video lecture in the “” program how to correctly fill out other payment details.
Sample payment order according to the simplified tax system for the object “income”
Sample payment order according to the simplified tax system for the object “income minus expenses”
Companies and individual entrepreneurs using the simplified tax system in 2016 must send three advance payments to the budget - based on the results of the 1st quarter, half a year and nine months. Let’s say right away that the deadlines and BCC remain the same.
17.02.2016The calculation of the advance payment depends on the object of taxation.
Calculation algorithm for the tax object “INCOME”
1. Let's determine the tax base (TB). It is equal to the amount of recorded income for the reporting period on an accrual basis.
2. Calculate the initial tax (IT)
Mon = NB × 6%
3. Let us determine the deduction (B) - the amount of insurance premiums paid for employees in the reporting period, as well as the amount of sick leave for the first 3 days. At the same time, the following restrictions are established for employers:
Mon × 50% ≥ B
Individual entrepreneurs without employees consider deductions without restrictions.
4. Advance payment (AB) is equal to the initial tax minus the deduction:
AB = PN - B
5. Advance payments for previous quarters (AVpred) reduce the current advance payment:
The payment is sent to KBK 182 1 05 01011 01 1000 110.
The income of Vesta LLC for the first half of 2016 amounted to 850,000 rubles. Insurance premiums transferred - 31,000 rubles. Employees were paid 4,000 rubles for sick leave at the company’s expense. The advance payment under the simplified tax system for the 1st quarter amounted to 15,000 rubles. Let's find the amount of the advance payment for the first half of 2016.
Mon = 51,000 rub. (RUB 850,000 × 6%)
B = 34,000 rub. (31,000 rub. + 4,000 rub.)
B = 25,500 rubles, because 51,000 rub. × 50%< 34 000 руб.
AB = 25,500 rub. (RUB 51,000 - RUB 25,500)
AB payable = 10,500 rub. (RUB 25,500 - RUB 15,000)
Calculation algorithm for the tax object “INCOME minus EXPENSES”
1. The tax base (TB) is equal to the amount of accounting income for the reporting period minus the amount of accounting expenses for the same period. We take both income and expenses on an accrual basis.
2. Advance payment (AV):
AB = NB × 15%
3. Advance payments for previous quarters (AVpred) reduce the current advance payment:
Amount AB to be paid = AB - ABpred
The payment is sent to KBK 182 1 05 01021 01 1000 110
The income of Vesta-1 LLC for the half-year amounted to 930,000 rubles, expenses - 633,000 rubles. In April, the first advance payment of 18,000 rubles was sent to the budget. Let's determine the payment for half a year.
AB = 44,550 rub. ((930,000 rub. - 633,000 rub.) × 15%)
AB payable = RUB 26,550. (RUB 44,550 - RUB 18,000)
The deadlines for making advance payments in 2016 are as follows: April 25, July 25, October 25.
ATTENTION!
We take all indicators for calculating the tax base (NB) from the Book of Income and Expenses - Sections I and IV.
The maximum rates of the “simplified” tax are indicated above, but in many constituent entities of the Russian Federation the rates have been reduced since 2016. The exact meanings can be found in the laws of the subjects.
Table. Budget classification codes (BCC) for advance payments according to the simplified tax system for 2016
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