Fulfillment of the obligation to pay taxes begins with the preparation of payment documents. BCC of transport tax is one of the details that, if the value is correct, will help determine the type of tax. This article will tell you where to find this information and how to make a payment without errors in 2019.
For whom is the KBK transport tax intended?
The information that the BCC of any tax contains includes the digital value of the name of the tax, the code of the recipient (fiscal authority), the regional code or type of budget (federal or regional), as well as the conditions of the received payment (tax, penalties, fines).
For payments by transport KBK tax set to two values:
- For organizations of all legal forms;
- For private individuals who own vehicles.
This code consists of 20 digital values and is indicated in payment documents when paying tax obligations of vehicle owners. The difference in BCC consists of several numbers, which can be seen in the table:
| Payer | Reason for payment | KBK |
| Legal entities (organizations) | The amount of basic tax calculated in accordance with the declaration for the reporting period | 182 1 06 04011 02 1000 110 |
| Amount of penalties (independently calculated for payment or withheld by the Federal Tax Service) | 182 1 06 04011 02 2100 110 | |
| Amounts of fines for violation of the Tax Code regarding transport tax | 182 1 06 04011 02 3000 110 | |
| Private individuals | Basic tax amount | 182 1 06 04012 02 1000 110 |
| Tax penalties | 182 1 06 04012 02 2100 110 | |
| Penalties | 182 1 06 04012 02 3000 110 |
Important! It should be remembered that the tax on vehicle owners for private individuals is calculated by the tax office. Payment deadlines differ from those established for companies, and reporting is not provided, except for information about the sale of property or the purchase of a new one.
Find and check KBK transport tax
Information about current BCCs for all types of payers is regularly updated. One of the regular sources is the website of the Federal Tax Service. Here you can also clarify other details of the recipient, i.e. who do we pay:
- Full name of the recipient;
- TIN and checkpoint;
- Recipient's bank and current account;
- Address of the Federal Tax Service.
Also, using the service, select the necessary data on OKTMO, the payment period, clarify the encoding of the payment status and the payer himself. The generated payment document is available for saving in a convenient format, printing or instant payment (for individuals).
If the taxpayer has at his disposal Personal Area on the Federal Tax Service server, here all payment requests have already been generated by tax service employees, the amount of tax or arrears is visible, as well as sanctions in case of failure to meet payment deadlines in the form of penalties.
You can also track changes to outdated or inactive BCCs in the tax reference book. Error-free preparation of payment documents allows for quick transfers financial resources to the budget, where employees identify the payment, credit it to the payer’s personal account and the arrears will be automatically repaid.
Features of transport tax payments
When paying tax obligations, every detail is important, since an error in even one digit will lead to a delay in crediting the payment to the required personal account or to loss and lengthy searches.
Organizations owning movable property are required to calculate and submit a declaration in tax structures. The basis for taxation is vehicle power, measured in horsepower. If the legislative norms of the region where the transport is registered provide for the obligation to also calculate advance payments, then the owner company is obliged to fulfill these requirements:
- Calculate and pay advances;
- Calculate and pay the total tax amount for the period;
- Declaration of information about property and calculated transport tax.
Exist special conditions when calculating the amount of owners' tax, if the cost movable property exceeds 3 million rubles. The tax base is increased by appropriate coefficients (from 1.1) if the age of the vehicle has not exceeded three years, for cars worth up to 5 million rubles, and age from 10 years for vehicles whose cost is more than 10 million rubles. At the same time, vehicle models for which increasing coefficients are provided are named in the list of the Ministry of Industry and Trade.
When is transport tax paid?
The legislation provides for the conditions under which the obligation to pay transport payments and advances ceases:
- Termination of property rights;
- Liquidation of a company (death of an individual);
- Vehicle theft (the case will require documentary evidence);
- Application of existing benefits (or introduction of new preferences).
In all cases that are not listed in this list, payment is made:
- Until December 1 by individuals;
- Until February 1 of the year following the previous reporting period.
Advance payments are subject to payment within the time limits provided for by regional legislation. For organizations, the reporting deadline is also limited to February 1. For other individuals, reporting is not required.
Is KBK required for transport tax in reporting?
Report to tax authorities for vehicles, organizations are required once a year. The declaration reflects all types of transport that are on the company’s balance sheet and registered with the traffic police in the name of the company. Meanwhile, some owners do not mention in the declaration vehicles that are not used in the company’s activities. This action is wrong.
An additional declaration will be required for those companies that have open separate units, for which the vehicles are registered. In this case, the declaration and tax are paid at the location of the unit. Transport must be registered at the place of use.
Head office on the basis of clause 1 of Art. 363.1 The Tax Code must also draw up a declaration and submit it to the Federal Tax Service. The declaration itself consists of 2 sections, which contain information about the vehicle:
- Brand and state number;
- Engine power;
- VIN number;
- KBK transport tax;
- Increasing coefficients;
- The service life of the product and its release date.
The total amount that must be paid is indicated in section 1, collectively, for the entire enterprise. Line 020 contains the amount of tax, line 040 OKTMO. Information about advance payments is not included in the declaration.
Common Questions
Question 1: How to prepare documents that certify that a car has been stolen. How to calculate the tax on a car while it is on the wanted list?
Guided by the norms established by Art. 28 of the Tax Code, the company will need to obtain a certificate from the relevant authorities containing information about the date and place of the theft and identification data of the vehicle. You can contact the investigative authorities for it. Next, transfer information about the theft to the traffic police and tax officials.
The date of the theft will serve as the starting point for suspending the accrual of transport tax. Its calculation should be stopped in the month following the month the vehicle was stolen ( pp. 7 paragraph 2 art. 358 NK). The basis will be the same certificate from the internal affairs bodies, which indicates the month of the theft.
Organizations that own vehicles must annually report to the Federal Tax Service on transport tax, and also pay the tax within the time limits established by regional legislation (clause 2 of Article 358, clause 1 of Article 363.1, clause 1 of Article 363 of the Tax Code of the Russian Federation).
Procedure for calculating transport tax and payment deadline
Transport tax calculated in accordance with Ch. 28 of the Tax Code of the Russian Federation and is defined as the product of the tax rate and tax base for tax - engine power, jet engine thrust, gross tonnage (clause 2 of article 362, clause 1 of article 359 of the Tax Code of the Russian Federation).
Transport tax rates are determined by local governments in each region separately (Clause 1, Article 361 of the Tax Code of the Russian Federation).
The deadlines for payment of tax and advance payments for transport tax are regulated by regional laws of local governments (clause 6 of article 362, clause 1 of article 363 of the Tax Code of the Russian Federation). In this case, the tax payment deadline should not be set earlier than February 1 of the next year (clause 1 of Article 363 of the Tax Code of the Russian Federation).
For example, Moscow organizations that own vehicles do not calculate or pay advance payments for transport tax. The annual tax in Moscow must be paid to the budget no later than February 5 of the following year (Clause 1, Article 3 of Moscow Law No. 33 dated 07/09/2008).
Thus, based on the results of 2018, organizations in Moscow will need to pay transport tax without penalties on the part of the inspection authorities no later than February 5, 2019.
Responsibility for violation of deadlines for payment of transport tax
If the tax is not paid within 30 calendar days inclusive, the penalty is calculated based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation of the amount of tax debt for each calendar day of delay, starting from the next day. If tax is not paid for more than 30 calendar days, starting from the 31st day, the penalty is calculated based on 1/150 of the refinancing rate of the Central Bank of the Russian Federation of the amount of debt for each calendar day of delay (clause 4 of Article 75 of the Tax Code of the Russian Federation).
KBK transport tax, penalties, fines for organizations
By Order of the Ministry of Finance dated June 8, 2018 No. 132n, changes were made to the codes budget classification for taxes and contributions, but the BCC for transport tax in 2019 for organizations will remain the same.
In 2019, organizations will need to pay transport tax, as well as penalties and fines for transport tax according to the following BCC:
That is, it is important to correctly indicate the specified BCCs in the payment order when transferring the corresponding amounts of tax, penalties or fines.
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 donate their money to regional budgets, the administrator of the funds is the tax service.
KBK penalty – transport tax 2018 for organizations
All vehicle owners must pay transport tax obligations to the budget - how individuals, and enterprises. 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.
Return back to
The BCC of transport tax for organizations in 2017 remained the same, although the Ministry of Finance changed the codes for some taxes by order No. 90n. Payments must be made according to the old rules. See sample.
KBK 2017 transport tax
Transport tax for organizations in 2017 should be calculated according to the same rules as last year. If regional law provides for the payment of advances, then in addition to the tax for the year, you will also need to transfer current payments.
BCC of transport tax, which organizations should use in 2017 to transfer payments, are shown in the table.
KBK 2017 transport tax. Table
The procedure for filling out a payment order for transport tax 2017
Whether the money will go to the budget or not depends on whether the company filled out the transport tax payment form correctly. And if the tax office does not see the payment, it will charge penalties and fines. We will explain how to fill out the fields where mistakes are most often made.
BCC of transport tax 2017. In field 104, you must write down the BCC of the payment. They are the same for advance payment and tax at the end of the year. But penalties and fines must be transferred using a different code. KBK consists of 20 digits (see codes in the table above).
OKTMO. In field 105, write down the OKTMO of the inspection territory where you are registered as the owner of the car. The code can consist of 8 or 11 characters. Therefore, in order not to make a mistake, check OKTMO with the inspection.
Taxable period. In field 107, write down the period for which you are transferring tax or advance payment. For example, when you transfer an advance for the 1st quarter of 2017, put KV.01.2017 in field 109. If you are transferring tax for 2017, then write GD.00.2017 in the field.
Document date. By general rule in field 109 write down the date of signing the declaration. But this procedure applies if the company pays tax after reporting. If you are paying an advance, then enter 0 in the field. You must also fill out this field if you are listing fines or penalties. If you are repaying the arrears at the request of the inspection, then enter the date of the request in the field. If you are paying off the arrears voluntarily, then enter 0.
Payment type. Leave field 110 blank. But if you put “0” in it, then the money should still go to the budget.
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.) that are charged within the framework of the law Russian Federation on physical 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 to whom this payment is intended. These are tax structures, local government institutions, 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 vehicle tax – 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"
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 characters correspond to the type of payment (transaction classification) that is addressed 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 that is sent 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 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). To correctly calculate the payment amount, you must 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;
- period of use vehicle 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 digital code You must be very careful, as a fine may be imposed for a mistake. The law interprets such an oversight as the taxpayer’s evasion of his obligations to the state.
In addition, if an incorrect code is specified, the bank performs 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.