Land tax how to find out kbk. KBK land tax (2018) KBK land tax for residential areas
You will need to know the budget classification codes (BCC) when paying land tax for 2018 when filling out a payment order. What encoding is used for different types of land tax deductions, where to find other details for paying tax, read our article.
The procedure for calculating and deducting tax on land plots owned by legal entities is established by Articles 387 – 398 of the Tax Code of the Russian Federation. This tax must be paid by those enterprises that:
- are the official owners;
- have the right of unlimited use;
- received the plot on the basis of lifelong inheritable ownership.
Important! Enterprises using land plots for free use or renting them from the owners are not payers of land tax.
As follows from the provisions of Article 389 of the Tax Code of the Russian Federation, a company is exempt from paying land tax when:
- the site is excluded from land circulation on the basis of federal legislation;
- on the site there are objects officially recognized as particularly valuable cultural heritage, of archaeological value, as well as museums and nature reserves;
- the site is located on territories classified as forest or water fund lands;
- the site is included in the list of common property owned by the owners of the apartment building.
Land tax is local, that is, all payments for it go entirely to the budget of the municipality where the legal entity is registered. At the same time, when generating a tax payment order, the taxpayer is required to indicate in this document the budget classification code - KBK for land tax 2018. Also, the payment order must contain the details of the payee. This is a territorial branch of the Federal Treasury; all money transferred by citizens and legal entities to budgets of all levels is accumulated in the accounts of these bodies.
Not every head of a small enterprise will be able to independently deal with contributions to budgets and determine the BCC for land tax of organizations. It is better to delegate this work to a full-time accountant, but it will be cheaper to delegate the functions of paying taxes and submitting reports to a large company.
How to determine the BCC of land tax
Budget classification codes are unique. Using them, you can determine both the type of fiscal fee and the type of payment. The BCC for payment of land tax in 2018 for legal entities is made up of 20 digits. Their sequence and combinations make it possible to unambiguously identify the purpose of the transferred amount. In total, the KBK contains six combinations. The decoding of the digital combinations that make up the KBK is given in the table:
In accordance with the KBK, the land tax of organizations is also divided depending on the type of object of taxation, that is, on where the land plot is located. The budget classification codes that are indicated in the land tax payment are shown in the table. In it you will also find the coding for fines and penalties for land tax in 2018 for legal entities in accordance with the BCC:
The procedure and deadlines for paying land tax in accordance with the KBK
Since enterprises that own land transfer tax for it to local budgets, it is the authorities of municipalities that establish the procedure and deadlines for its payment. Guided by local legislation and the CBC, land owners make 2018 land tax deductions for legal entities. Through their legislative acts, municipalities also have the right to independently determine whether enterprises will make advance deductions for land tax or pay it once a year.
Since paragraph 3 of Article 398 of the Tax Code of the Russian Federation sets the deadline for filing a tax return on land no later than February 1 of the year following the reporting year, the deadline for transferring tax at the end of the year cannot be set earlier than the specified date. Therefore, as a rule, the deadline for paying land tax based on the results for the previous year is set at the beginning of February.
Important! The taxpayer can obtain the information necessary to determine the tax base about the cadastral value of a specific plot in the database of the Unified State Register of Real Estate.
The remaining details for paying land tax for 2018 for legal entities, including details of the territorial branch of the Federal Treasury, can be found at the tax office at the place of registration.
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Articles on the topic
How land tax is paid to the KBK for 2017 for legal entities, how the location of the land plot affects the payment of the tax. View all BCCs for land tax in one table.
Important! The Ministry of Finance introduced 12 new BCCs - look at the latest changes in the large KBK table for 2017.
The location of the land plot determines which KBK code the land tax must be paid in 2017. Administrative division in the Russian Federation provides for the presence of different territorial entities, for example, urban and rural settlements. We have collected all land BCCs in one table.
BCC for land tax for 2017 for legal entities: detailed table
Everything is collected in one table BCC for land tax in 2017 for legal entities. We remind you that to pay the tax you need to fill out a payment order.
To do this, there are certain rules and filling out procedures that must be followed in order to avoid errors in the payment document (Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).
On the RNA website there is a payment form with all fields explained, you can download it for free at any time. When drawing up a payment order for paying land tax in 2017, the KBK code must be indicated in field 104.
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KBK 2017: Land tax
Land tax
MRI No. 13 of the Federal Tax Service of the Russian Federation according to M.O.Legal entities]
MRI No. 13 of the Federal Tax Service of the Russian Federation according to M.O.: KBK land tax for the urban district of Dolgoprudny, Lobnya, Khimki, Moscow region [ Individuals]
182 1 06 06031 03 1000 110
Land tax from organizations owning a land plot located within the boundaries of intra-city municipalities of federal cities
182 1 06 06032 04 1000 110
Land tax on organizations owning a land plot located within the boundaries of urban districts
182 1 06 06032 11 1000 110
Land tax on organizations owning a land plot located within the boundaries of urban districts with intra-city division
182 1 06 06032 12 1000 110
Land tax on organizations owning a land plot located within the boundaries of intracity districts
182 1 06 06033 05 1000 110
Land tax on organizations owning a land plot located within the boundaries of inter-settlement territories
182 1 06 06033 10 1000 110
Land tax on organizations owning a land plot located within the boundaries of rural settlements
182 1 06 06033 13 1000 110
Land tax on organizations owning a land plot located within the boundaries of urban settlements
182 1 06 06011 03 1000 110 — The code has been replaced since January 1, 2015
Land tax levied at rates established in accordance with subparagraph 1 of paragraph 1 of Article 394 of the Tax Code of the Russian Federation and applied to taxable objects located within the boundaries of intra-city municipalities of the federal cities of Moscow and St. Petersburg
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Description of land tax
The acquisition of a land plot is associated not only with obtaining rights to ownership and use, but also with responsibilities, regardless of how the subject received this land - whether the plot was sold, inherited, donated or another transaction. When the documents for the land are fully completed, the SHD or the citizen who is the owner or user is obliged to pay land tax to the state.
Therefore, those who have land at their disposal need to know how to calculate taxes, pay and submit reports to the regulatory authority. Tax Code in Chapter 31 gives only general concepts about the amount of land tax, which are supplemented by regulations issued by local authorities and Federal laws.
Based on documents of local and regional significance, rates are established that are obligatory for calculation by entities that have land plots located in this territory. The tax rate established by the local administration can fluctuate only within the limits provided for by the Tax Code.
The code also defines the general payment procedure, benefits or complete exemption from payment for certain categories of citizens or organizations. For example, in cities such as Moscow and St. Petersburg, which have federal significance, the size of tax rates is regulated by Federal laws; in other regions of Russia it can be established using regulations developed by municipalities.
The tax period for which owners report in any region of Russia is a calendar year. To calculate the amount of tax payable, for example, in 2018, its cadastral value at the beginning of the year must be taken.
Taxpayers can be citizens of Russia, non-residents and stateless persons, anyone who owns plots of land on the territory of the Russian Federation. Legal entities, as well as individual entrepreneurs, are recognized as taxpayers, but only those who do not attract land to create enterprises. Lands that are World Heritage, restricted in circulation, or on which architectural monuments are located cannot be taxed.
Definition by law
In Russia there are 3 categories of payments, which include taxes:
- of national importance;
- federal;
- and local.
The land tax is of local importance and only for certain municipalities indicated above is federal. Its size is regulated by Law No. 1738-1 (October 11, 1991), where the legislator indicates the cost of land within the Russian Federation for its owners. The second document that regulates the rights of land owners and the amount of payments is Instruction of the Ministry of Taxes No. 56 (02/21/2000).
Legislative acts highlight the rights and obligations of owners/users, who should also be aware that in addition to land tax, rent may also be charged, it all depends on the basis of which documents the entity uses the site. Thus, land tax is a direct payment and is made to the state treasury, because it is a payment for the property of a citizen or enterprise.
The amount of payment that the owner must bear annually cannot depend on his income, but on the parameters of the land:
- squares;
- quality;
- location;
- composition of the land.
In fact, the cadastral value of the land will be influenced by these indicators, and the tax for payment is calculated from it.
Therefore, the unit of taxation can be completely different land, which is intended for:
- farming or engaging in agricultural work, gardening/gardening;
- conducting space research, or where industrial, energy, and communications facilities are located;
- recreation and tourism activities;
- extraction of wood and seafood, fish, water reservoirs and forestry are located on it.
Main payers of land tax
Features of cadastral land tax
Based on the Land Code, the cadastral value is considered to be the basis for land taxation; to determine it, a state assessment of the cadastre must be carried out.
- cost of the object;
- appraisers who conducted an independent assessment;
- date of assessment;
- parameters of the site (borders, area, type of permitted use, category, located real estate objects).
A registered land plot must be assigned a cadastral number and issued a passport. The document is an extract from the state real estate cadastre, which records all transactions that were carried out with land.
Organizations selected by authorities have the right to conduct an independent assessment of land. The cadastral value is determined using the mass valuation method, based on the market value of similar objects in the region. The Federal Service for State Registration, Cadastre and Cartography registers real estate transactions.
Conditions for participants
The procedure for calculating tax and rates for legal entities and individuals is exactly the same.
A person may:
- own the land as a property;
- have land in permanent free use;
- receive a plot of land for lifelong ownership for indefinite use through donation or inheritance;
- rent land;
- obtain the right to use from the owner.
If a legal or physical person receives land for free, urgent use, then he does not automatically become a taxpayer, since this responsibility remains with the owner.
Landlords, not tenants, also pay the tax. Tenants are responsible for paying rent for use. When, for example, the owner of the land is a mutual investment fund (UIF), the tax payer is the management company.
To calculate tax and payment in the current year, a legal entity must take the cadastral value as of the beginning of the tax period, which is the calendar year, i.e., at the beginning of the current year. The tax rate is taken into account in accordance with the legislation, but the state has also provided benefits for legal entities.
Enterprises should independently calculate the amount of tax on a quarterly basis and pay at the end of each quarter. To make a payment, it is important not only to correctly calculate the tax, but also to enter the correct budget classification code (BCC) into the payment receipt so that the payment goes as intended.
If the right to property of an enterprise arises in the middle of the tax period, then the calculation is made taking into account the months when it arose. When land is transferred to an enterprise by inheritance, the tax is calculated from the beginning of the month in which the inheritance case is opened.
Submission of the declaration by enterprises occurs at the place where the site is registered and is in the cadastral register. If an enterprise has several sites in the region that belong to the same tax service, then it is enough to submit one declaration. Advance payments are due at the end of each quarter no later than the 30th of the next month. They are filled in on an accrual basis.
Procedure for paying land tax
As with legal entities, citizens are recognized as tax payers when the land is their property or they own it on the basis of perpetual use or lifelong inheritance. A citizen who has taken land for immediate free use or lease cannot be a taxpayer.
A plot that is excluded from the tax base according to general rules on the basis of the Tax Code, and land that is part of the property of an apartment building that is common to all residents cannot be subject to taxation. The tax base will be the cadastral value; the taxpayer can obtain information about it upon an application submitted to Rosreestr or through the official website of this organization.
The tax authority, which receives information from the Federal Authority for State Registration of Real Estate, Cadastre and Cartography, must help an individual determine the tax base and calculate the land tax. When the land has several shared owners, the tax base for calculating the land tax is calculated in proportion to the share of each.
If several persons have land in common ownership, the tax base is divided equally between them. As for legal entities, some categories of citizens have benefits when calculating tax, and are sometimes exempt from paying it. Payment by a citizen of the tax is made after receiving a tax notice no later than 30 days before the end of the payment period.
The notice states:
- object of taxation;
- amount to be paid;
- the tax base;
- payment deadline.
The notification can be received by mail or electronically through your personal account on the Federal Tax Service website. Payment is made to the local budget where the site is located.
Last changes
Although the land tax was established by the Tax Code, the decision to regulate its size and payment procedure, as well as introduce additional benefits, can be made by the local administration. If previously it was necessary to use the book value of land to calculate the tax, then from 2018 the calculation must be made based on the cadastral value. It is this that is equal to the market one, which significantly increases the amounts that will be transferred to the budget. Its size must be determined by independent appraisers, guided by reliable information about the market value of land.
If at the time of calculating the land tax the interest rate is not determined by the local authorities, then the taxpayer should use the one established by the Tax Code. Local municipalities are allowed to regulate rates depending on the parameters of the lands under their authority. Therefore, different tax rates may apply in regions.
Tax calculations for individuals will be made by the tax office; citizens are only required to make timely payments.
If at some point a citizen does not agree with the amount that will be indicated in the notification, he can check it by making an independent calculation using the formula:
- cadastral value calculated per sq. m., must be multiplied by the area of the site;
- The tax rate in force in the region is multiplied by the result obtained.
This simple formula does not take into account deduction factors and benefits. Individual entrepreneurs do not submit a declaration on the calculation of land tax starting from 2018. They, just like citizens, make payments according to invoices received from the tax office. Legally, they still make their own calculations.
Mandatory points
All taxpayers must know the nuances of filling out the declaration, the procedure for filing it, how to independently determine the interest rate for calculating the tax, and whether the subject is entitled to benefits.
How to get an extract from the Unified State Register of Legal Entities for free on the tax website - see here.
Procedure for filling out and submitting
Based on the Tax Code, Art. 398, paragraph 1, the declaration is submitted to the Tax Service at the place where the plot is registered and is registered in the cadastral register. If a subject (citizen or legal entity) has several land plots in the region belonging to one tax service, then it is enough for him to submit one declaration, but the calculation for each plot is made separately.
When an enterprise owns several lands within a city of federal significance, then you can choose one branch of the National Tax Service to submit a declaration at the place where one of the sites is located. If an enterprise has plots located in different localities, then declarations based on their number should be submitted to the branches of the Tax Service that control them.
If land owned by one person is subordinate to several municipalities, but they belong to the same branch of the National Assembly, then to calculate the tax base it will be necessary to combine the shares of the cadastral value of the plots. Only when filing multiple returns are taxes calculated separately for each.
The declaration is filled in:
- title page;
- section 1 with the amount to be paid;
- Section 2 with calculation of the amount.
Responsibility for submitting the declaration remains only with legal entities. You can fill out the form on paper or submit it electronically. The declaration must be submitted by February 1 of each year for the previous reporting year. The responsible employee submits the report in person or sends it by email to the NS address.
Betting nuances
To date, the legislator has established the interest rates on land tax within the following limits:
- 0.3% for lands intended for:
- Agriculture;
- residential construction, as well as where housing and communal services complexes and infrastructure are already located;
- gardening, vegetable farming, livestock farming, summer cottages, where citizens can organize personal subsidiary plots;
- state needs when lands are used by security and defense structures and customs services.
- 1.5% for other lands.
Individual interest rates are established for Moscow and St. Petersburg. If the right to ownership of land was acquired during the reporting (tax) period, then a special reduction factor is applied.
It is calculated as the ratio of the number of months when the land was owned to the total number of months in the calendar year. In this case, using a reduction factor, the land tax becomes lower.
Stages of calculation and payment
The tax is calculated using a simple formula that must be applied by legal entities, since individual entrepreneurs and citizens do not produce it, but pay bills received from the tax office.
So, to calculate the amount to be paid you need to:
- area of the plot, calculated in sq. m., multiply by the cadastral value per sq. m. m.;
- multiply this product by the tax rate if the enterprise does not have benefits;
- if there is a reduction factor, multiply the resulting result by it.
When you need to find out the cadastral value of land, you can use the official website of Rosreestr, where it is found out by entering the individual cadastral number of the object. The tax rate at the moment can be clarified in the tax service to which the land belongs.
Perhaps it is installed differently in this region. Then it is necessary to use not the one specified in the Tax Code, but the one established by the local authorities. Payment by legal entities is made on the basis of independent calculation, and by individuals and individual entrepreneurs based on notifications sent by the tax office, which also calculates the amount to be paid.
What's different for retirees?
Many pensioners own land in Russia. Based on legislation and regulations issued by local administrations, the tax rate is the same for individuals and legal entities, individual entrepreneurs, except for beneficiaries and those whom the legislator exempts from payment.
Unfortunately, having a pension certificate when a Russian citizen has retired according to his age does not give the right to receive benefits. Therefore, pensioners, on a general basis, pay tax for land that is in their ownership or perpetual use, in other cases, unless it is established that they have documents confirming the right to receive benefits.
The Tax Code also indicates that a specific municipal entity has the right to independently establish benefits for various categories of citizens, therefore, each pensioner should inquire about their availability at the location of the site.
Standard procedure times
Payment of the tax is made to the budget at the location where the site is located. The payment deadline for the entire country is set by the Tax Code. All payers are required to make advance payments; legal entities do this on the basis of advance calculations, which they submit to the tax office at the end of each quarter.
Payment for advance payment is made before the end of the month following the reporting quarter. The declaration for the reporting (tax) year is submitted before February 1, accordingly, payment must be made from this day until December 1. For individuals and individual entrepreneurs, the deadline is also set at December 1. This provision was approved by amendments to Federal Law No. 320 in November 2018.
For late payment of land tax, penalties are imposed in the amount of 20% or 40%, depending on the reason for non-payment. For each day of delay, an additional penalty will be charged. But in some cases, the local administration has the right to set other tax payment deadlines, which each taxpayer should inquire about individually.
Cases of payment and non-payment of land tax
Entitled benefits and exemptions from them
If the taxpayer has the right to receive benefits, he must confirm this with the relevant documents, which are submitted to the Tax Service at the place where the land is located.
- Heroes of the SS or the Russian Federation, full holders of the Order of Glory;
- disabled people of group I or II;
- disabled children;
- veterans of World War II or other military operations;
- persons who were in an area of increased radioactivity have a medical certificate that they received radiation sickness.
- related to the country's criminal probation system;
- owning for life land occupied for roads of national importance;
- engaged in religious activities;
- or a company in which the capital accounted for 80% of the contributions of disabled people;
- engaged in folk crafts, shipbuilding;
- another.
Among other things, benefits include the small peoples of the Far East, the North and Siberia, the citizens who belong to them and their communities.
We talk about the amount of transport tax in 2018 in this article.
You can use the online tax reporting calendar for 2018 here.
KBK land tax 2018
Articles on the topic
The BCC for payment of land tax depends on the type of municipality in whose territory the site is located. All the necessary information for 2018 is in our article.
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BCC for land tax for 2017 (in 2018) for legal entities
In 2018, all companies that own land plots must make a land payment for 2017 to the budget. The specific deadline for fulfilling the obligation is set by the authorities at the local level. However, it cannot fall in January 2018. The last day may be February 1 or a later date (Article 397 of the Tax Code of the Russian Federation). The link to February 1 is made because this is the last date for submitting the “land” declaration to the Federal Tax Service for the reporting year.
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So, like any KBK, the code for land tax in 2018 consists of 20 numbers. The first three (182) indicate to whom you are transferring the money (Federal Tax Service). The next three digits (106) indicate the tax itself. The most important categories are 12 and 13. They show which budget the funds are allocated to:
- 03 – budget of the cities of Moscow, St. Petersburg, Sevastopol;
- 04 – budget of the urban district, which has no internal division;
- 05 – budget of inter-settlement territories;
- 10 – budget of a rural settlement;
- 11 – budget of the urban district with internal divisions;
- 12 – budget of intracity districts;
- 13 – budget of the urban settlement.
Let us remind you that the tax, as well as advance payments for it, are paid according to the details of the Federal Tax Service directly at the location of the land plot (letter of the Ministry of Finance of Russia dated March 29, 2017 No. BS-4-21/5790).
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How to pay land tax online with a bank card
To pay land tax, individuals and private entrepreneurs may not even leave their own home. Now this operation can be performed online and at the same time fill out all the necessary forms yourself.
If you pay taxes via the Internet, individuals or individual entrepreneurs have the opportunity to save time, money, and save receipts and statements without printing them. The benefits of paying land tax online include:
- No commission fee, unlike bank branches.
- There is no need to stand in lines for a long time.
- You can pay not only the standard tax, but also pay in installments, at a reduced rate, and pay fines and penalties.
- There is no need to print out receipts and other documentation each time.
- You can create your own office just once and do not have to fill out all the necessary windows each time you process a payment.
- Almost zero chance of system error.
- Ability to track cash flow in real time.
There are quite a few benefits of paying land tax online, because you can deposit money on any convenient day.
KBK for 2017
Budget classification codes are used by tax authorities to make it much easier to indicate the type of specific payment in documents. For each type of tax, payment of fines and preferential tariffs has its own codes.
You can view the specified numerical value for payment of standard or preferential land tax, fines for individuals and individual entrepreneurs directly on the Internet or by contacting the tax service. All codes that relate to land tax should be rewritten very carefully.
Advance payments
Through the worldwide Internet, you can not only make a full and one-time tax payment, but also make advance payments. To perform such an action online, individuals or individual entrepreneurs must follow such rules:
- visit one of the sites where you can pay taxes, for example nalog.ru;
- fill out the form provided by the system, indicating the type and purpose of the payment;
- enter the BCC, which will confirm that the payment is an advance payment;
- check the correctness of the entered data and click the confirm button;
- print reports or receipts or save them in your personal account online.
Making advance payments is easy if you have an electronic wallet or bank card, the operation is completed quite quickly.
Benefits – payment online
There are categories of people for whom a preferential tariff for paying land tax has been established. You can make this type of payment online without any problems. In order to pay preferential land tax, an individual or entrepreneur must fill out a special form, as in real life, enter personal data and the necessary details, indicate a special code, deposit money and confirm the payment.
Who can pay like that?
Different categories of the population can pay land tax on the Internet, which greatly simplifies the process of depositing funds into the account of the public service. The following categories of users can pay tax online:
- Absolutely all individuals.
- Individual entrepreneurs.
- Beneficiaries and debtors.
- People who want to pay land tax in several installments.
Legal entities
Absolutely all legal entities have the opportunity to pay land tax online. However, they are not able to pay using electronic wallets. Tax money will be debited from their bank account or plastic card.
Individual entrepreneurs
In order to pay land tax on the Internet, the general director of an individual entrepreneur must fill out the appropriate form on the state website, enter the BCC indicating his type of activity and the structure of the organization. Individual entrepreneurs can pay land tax online according to the same principle as individuals.
Individuals
The ability for individuals to pay land tax online will greatly simplify their lives. A person can pay in installments, pay for fines and penalties, or pay at a reduced rate. In this case, you can use not only bank cards or accounts, but also electronic wallets that are registered in the Yandex.Money system and other similar structures.
Popular services
There are several existing services on the Internet that allow legal entities and individuals to pay land taxes. The following services are available to each user:
Each of these services has its own operating features, which the user can familiarize themselves with if necessary.
Official website of the Federal Tax Service
You can always pay land tax online on the Federal Tax Service website. The payer is not charged any commission; a person can create his own account, where his personal data will be stored. Such website features are quite convenient, since there is no need to fill out the application again, but you can simply change the value of the payment amount.
State Services website
On the State Services website you can pay absolutely all types of taxes, including land taxes. In order to deposit money, the payer only needs to fill in all the required fields, check the correctness of the entered data and send the payment. The movement of money can always be tracked online, which is another positive point. There is no commission charged to the payer here.
Yandex.Money service
The Yandex.Money system allows you not only to create wallets for storing electronic finances, but also to pay for purchases, taxes, and utilities. In order to pay land tax using this service, the payer needs to find an item in the menu of the specified site, fill out the form provided by the system, indicate the type and amount of payment and confirm it. Everything is quite simple, but the site requires payment of a commission, the size of which is 30 rubles.
Sberbank Online
Owners of a Sberbank plastic card or bank account can pay land tax using the official website of the banking organization. This is done according to the same scheme as in the above online services, and there are no commissions.
other methods
Since not all people are registered in the Yandex or Sberbank system, but have other electronic wallets, you can pay land tax with their help.
You can pay land tax in the system Qiwi or Webmoney, but you need to be prepared for the fact that you will have to pay a certain commission.
Penalties and overpayment
If a person does not pay land tax on time, he is charged a penalty. Having previously paid online, the user can simply log into his personal account and find out the amount of the accrued fine.
After which, using one of the specified payment systems, you can pay the debt by simply indicating a special payment code of this type.
In your personal account on one of these sites, you can find out if there is an overpayment and immediately transfer this money to the next payment.
Internal documentation
Absolutely all notifications, payment documents and receipts are retained after payment of land tax. They are always present in your personal account, and, if necessary, they can be printed at any time. All payments and statements are available to the user at any time of the day, which is quite comfortable.
Not all people who pay land tax want to receive receipts. You can pay online without them by following these steps:
- Register on the desired website and create a personal account.
- Enter all the information required for payment.
- In the menu where you are asked to receive and print a receipt, simply click the button to cancel the service.
Thus, you can refuse receipts and quickly pay land tax, tracking the movement of money in real time.
Notarial actions June 11 and 12, 2018 are days off. On November 20, 2017, the All-Russian “Day of Legal Assistance for Children” is held, established by the decision of the Government Commission on the Implementation of the Federal Law “On […]
When filling out a payment order for payment of land tax or advance payments for it, you must indicate the correct BCC.
The choice of BCC depends on the location of the land plot in respect of which the tax/advance payment is paid (Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n):
When paying land tax for 2016, an organization must choose the BCC from the above that suits it.
KBK: land tax 2017
The BCC for payment of land tax has not changed. Consequently, when filling out payment orders for the payment of advance payments for land tax in 2017, the organization indicates the same BCC as in 2016 (see table above).
KBK: penalties for land tax
When an organization transfers penalties to the budget, one of the following BCCs is indicated:
KBK: land tax fine
When paying a fine for land tax, choose one of the following BCCs:
What to do if the payment slip indicates the wrong BCC for land tax
If you mistakenly indicated the wrong BCC when paying land tax (advance payment, penalties, fines), then nothing bad will happen. After all, the obligation to pay tax is considered unfulfilled only when the Federal Treasury account and the name of the recipient’s bank are incorrectly indicated on the payment slip (
KBK penalties for land tax 2018years are kept at the values in effect in the previous 2 years. Let's look at them, and we will also explain in detail the concept and composition of the BCC.
What is KBK, its composition
KBK stands for "Budget Classification Code". Essentially, this is a code that makes it possible to analyze the details of a payment received by the state treasury. Based on the numbers reflected in the BCC, you can determine the executor, destination, recipient of the payment and where the payment will go next.
The state budget is not an account where all the money received is accumulated. Here the funds are immediately redistributed to the required recipients. Taxes are collected by budget codes, which gives the Federal Tax Service the opportunity to analyze in what amounts they are accumulated in a particular budget. The OKTMO code, in turn, makes it possible to judge the distribution of payments on a territorial basis.
Thus, the state constantly has the opportunity to monitor payments under budget items and draw up cost estimates.
KBK consists of 20 digits, the digits of which include 4 blocks:
- administrative,
- profitable,
- program,
- classifying.
Administrative block - here the initial 3 digits of the code reflect the payment addressee. Taxes correspond to a combination of numbers 182, and contributions to the Social Insurance Fund - 393.
The income block consists of 4 groups:
- symbol 4 of the KBK reflects the type of income (payment related to taxes has code 1, gratuitous funds - 2, payment from an entrepreneur - 3);
- signs 5 and 6 reflect the purpose of payment (taxes and income correspond to the number 01, property taxes - 06, state duties - 08, fees for the use of nature - 12, fines - 16);
- signs 7 and 8 reflect the income item, and from 9 to 11 - sub-items of income according to the Budget Code of the Russian Federation;
- signs 12 and 13 indicate the budget (local, federal, regional).
A program block consists of 4 characters. Taxes and fees are reflected in the number 1000, penalties - 2100, interest - 2200, penalties - 3000.
The classification section consists of 3 characters reflecting different types of economic activity: 110 - tax revenues, 160 - social contributions, 153 - tranches from international financial institutions.
KBC land tax for 2017-2018
In 2014, BCCs depended on where the tax was paid and what rate was applied.
New codes are used in 2015-2018. So, for example, to transfer land tax in federal cities in 2014, the BCC 182 1 06 06011 03 1000 110 was indicated, and from 2015 this BCC will be as follows: 182 1 06 06031 03 1000 110.
In addition, in 2015, changes were made to signs 14-17 when paying penalties and interest on all taxes (they will be discussed further). The current BCCs for land tax can be clarified at the local Federal Tax Service. You can compare the BCC of 2014 and 2015-2018 using the comparative table from the letter of the Ministry of Finance of the Russian Federation dated December 31, 2014 No. 02-08-08/69242.
BCC for penalties on land tax in 2017-2018 for legal entities
The BCC 2017-2018 for land tax, as we have already found out, has changed compared to 2014. The updated values must be applied even if payments are made for past periods.
The newly created list of BCCs was approved by order of the Ministry of Finance of the Russian Federation dated December 16, 2014 No. 150n. Please note: if the payment is made with the wrong BCC, the tax payment will not be considered completed.
To make a tax payment, you must issue a payment order. As for the BCC indicated in it, depending on what exactly is being paid - tax, penalties, interest or a fine, the choice of digital values in digits 14 and 15 will be made: they should now indicate 10, 21, 22 or 30, respectively .
The BCC penalty for land tax since 2015 for organizations that own land located within the boundaries of municipalities within a city of federal significance is 182 1 06 06031 03 2100 110, and for land plots within the boundaries of urban districts - 182 1 06 06032 04 2100 110 .
BCC for payment of penalties for land tax on plots located:
- in urban districts with intracity division - 182 1 06 06032 11 2100 110;
- within the boundaries of intracity districts - 182 1 06 06032 12 2100 110;
- within inter-settlement territories - 182 1 06 063305 2100 110;
- within rural settlements - 182 1 06 06033 10 2100 110;
- urban settlements - 182 1 06 06033 13 2100 110.
BCC for penalties on land tax for individuals in 2017-2018
Citizens of the Russian Federation who own land, just like a legal entity, are required to pay tax. It is calculated by the Federal Tax Service and sent to the individual in the form of a notification. If the tax payment is made late (the deadline for payment is December 1 of the year following the year being paid), the individual will have to pay late fees.
KBK for payment of penalties for individuals on lands located:
- in urban districts - 182 1 06 06042 04 2100 110;
- intracity areas - 182 1 06 06042 12 2100 110;
- intersettlement territories - 182 1 06 06043 05 2100 110;
- rural settlements - 182 1 06 06043 10 2100 110;
- urban settlements - 182 1 06 06043 13 2100 110.
BCC for land tax penalties for individual entrepreneurs in 2017-2018
Starting with the tax for 2015, individual entrepreneurs do not calculate it themselves: just like individuals, the amount payable to them is now issued by the Federal Tax Service in the form of a notification sent by mail.
A declaration for this tax, starting from the 2015 tax period, should not be provided to individual entrepreneurs.
Moreover, this applies to plots of any purpose owned by individual entrepreneurs. Read more about this in the publication .
The tax must be paid by individual entrepreneurs within the same time frame as ordinary individuals (before December 1 of the year following the reporting period). The BCC for paying tax penalties for individual entrepreneurs is the same as for individuals.
Other BCCs for paying penalties on land tax
There are also a number of other BCCs for paying tax penalties, relating to both individuals and legal entities.
For tax obligations before 01/01/2006 in the territories:
- urban districts - 182 1 09 04052 04 2100 110;
- urban districts with intra-city division - 182 1 09 04052 11 2100 110;
- intracity districts - 182 1 09 04052 12 2100 110;
- rural settlements - 182 1 09 04053 10 2100 110;
- urban settlements - 182 1 09 04053 13 2100 110.
Results
Like any tax payment, land tax is characterized by its BCC. Moreover, several of their meanings are used depending on the belonging of the land plot to a certain type of territory. A similar connection arises with penalties for this tax, the need for payments for which arises for all taxpayers (both legal entities and individuals) who have violated the established deadline for paying the tax.
Indicated in payment documents by KBK. They were first introduced in 1999. Codes are necessary to ensure that money coming into the budget is spent in an orderly manner.
When funds are received into the budget, they are divided into several groups, and a separate code is entered for each of them. BCC is indicated in payment orders when taxes are transferred. It is recorded when paying fines and penalties, and is also entered when paying fees.
Only one classification code is indicated in the payment order. If you need to make payments on several BCCs, then different payments are issued. It is worth noting that the codes are indicated even in tax returns. For example, this is done when submitting reporting documents for income tax, as well as transport tax and VAT. In addition, the BCC is needed when transferring insurance premiums.
The introduction of codes allowed the tax service to reflect existing debt to the budget on the personal account of a citizen or legal entity.
As soon as payment is made, the funds go to the budget and the debt is written off.KBK includes twenty digits. If we talk about the first three, they reflect the codes of the main administrators - the Central Bank of the Russian Federation, federal bodies, etc. The next three digits indicate the income group. Since different groups were identified, each one has its own numbers, from seventh to eleventh, for detail. Where the money will go is indicated by the twelfth and thirteenth digits. If the money is sent to the federal budget, then “01”, and to the regional budget – “02”. Transfers to the Pension Fund of the Russian Federation are designated “06”, to the Social Insurance Fund – “07”, and the figures for the Compulsory Medical Insurance Fund “08”. budgets have the value “03”, “04”, and also “05”. What exactly the taxpayer is going to transfer to the budget is reflected from the fourteenth to the seventeenth digits.
The codes in 2014 depended on what tax rate was applied, as well as on the place where the tax was paid. Since 2015, new BCCs have been introduced and are still in use today. In the same year, the codes used to pay penalties and to pay interest on all taxes also changed.
Before making payments, it is recommended to check the current BCC; this can be done at the Federal Tax Service Inspectorate at your place of residence.Codes for individuals
Russian citizens who become owners of land plots must pay the appropriate tax. Its size is calculated by the tax service. The individual receives a notification, the document indicates the amount to be paid. If the transfer of funds is made untimely, the individual will have to pay late fees.
For 2017, the following BCCs are relevant for individuals:
- KBK codes in 2017 for citizens;
- 182 1 06 06042 04 2100 110 - For lands located in the city districts;
- 182 1 06 06042 12 2100 110 - Sites located in city districts;
- 182 1 06 06043 05 2100 110 - For lands located in inter-settlement areas, we are talking about municipal areas;
- 182 1 06 06043 10 2100 110 - Plots located in;
- 182 1 06 06043 13 2100 110 - Land in urban settlements.
To pay penalties, individuals must use the following codes:
- Codes for paying penalties for (individuals);
- 182 1 06 06042 04 2100 110 - For lands located in the city districts;
- 182 1 06 06042 12 2100 110 - For those sites that are located in city districts;
- 182 1 06 06043 05 2100 110 - For lands in intersettlement areas, we are talking about municipal areas;
- 182 1 06 06043 10 2100 110 - Plots belonging to settlements located in rural areas;
- 182 1 06 06043 13 2100 110 - Land located in urban settlements.
Individual entrepreneurs who carry out business activities using land plots must also pay tax.
They must calculate it themselves; they do not have to submit a declaration since 2015. The BCC for them is the same as for individuals.KBK codes for legal entities
- 182 1 06 06031 03 1000 110 - For lands located within the borders of Moscow and other cities of importance;
- 182 1 06 06032 04 1000 110 - If the tax needs to be paid for a land plot located on the territory of all other cities;
- 182 1 06 06032 11 1000 110 - For areas that are located within the boundaries of the districts. We are talking about intra-city division.
The land plot may be located outside the city. In this case, the BCCs are as follows:
- 182 1 06 06033 05 1000 110 - Intersettlement territories;
- 182 1 06 06033 10 1000 110 - Lands located in rural settlements;
- 182 1 06 06033 13 1000 110 - If the plots are located in urban settlements.
Conclusion
The amount of land tax is set by local authorities. In order to transfer money to the budget, you need to use the KBK. It is better to check the current codes with the tax office in advance, and only then make transfers.
