Decryption of KBK in 2019

2024 Author: James Gerald | [email protected]. Last modified: 2023-12-17 14:00

A detailed explanation of the budget classification codes can be found on any professional accounting website. In June 2018, the Ministry of Finance of the Russian Federation adopted new codes in order to optimize the processes of paying taxes and insurance premiums. They began to operate in 2019, and on the question of what tax is 18210501011011000110 KBK, they provide detailed explanations.

Sources of information on changes in the KBK

Basic information for entrepreneurs on budget classification codes is posted on the official website of the Ministry of Finance of the Russian Federation, where orders issued by the department are published. They relate to accounting, taxation and tax inspection, taxpayers. In addition to the Order of June 2018, which entered into force in January of this year, amendments were also made to the Procedure for the application of the BCC regarding the payment of insurance premiums, fines and penalties, which caused changes in the main documentation.

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This Order of the RF Ministry of Finance was adopted in March 2019 and entered into force on April 14 of this year.

The changes made, reflected in the official order, always serve in parallel and prohibit the use of old forms of documentation. New ones must certainly be used, and the documents themselves must comply with all the indicated filling rules.

Order 132n, followed by a new official document, Order No. 36, provided for several types of important changes. For example, the above codes on social insurance were introduced, as well as issues of financing the budget deficit, but the main innovations were changes in the classification of budget revenues and requirements for the correct design and use of budget classification codes.

What type of taxation does the code refer to?

KBK 18210501011011000110 refers to those enterprises or individual entrepreneurs who pay taxes under the popular simplified taxation system. Drawing up a report is much less difficult for them, and it is not required to fill out many documents required for other types of taxes.

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But they can choose from two options for deductions: the first, when all profits received are taxed at 6%, and the second - when, when all expenses incurred are deducted from the profits received, the state is paid 15% of the resulting balance.

The decoding of the KBK 2018 is relevant only for individual entrepreneurs and enterprises that are on the simplified tax system (the so-called simplified tax system) according to the first option - "Income or 6%". The payment order is filled out in accordance with the Order of the Ministry of Finance of the Russian Federation No. 65n, adopted in July 2013.

KBK 18210501011011000110 is a well-designed combination of 20 numeric characters indicating several important circumstances. Such a tax is intended for those who replenish the budget of the Russian Federation, who act as a transfer administrator, and one of two forms - for those who know exactly what tax and the type of payment they have chosen for personal settlements.

For individual entrepreneurs and enterprises operating under the simplified system, there is also the possibility of distinguishing between the "Income" and "Income minus expenses" forms, and internal differentiation within each of them for the actual payment of obligations, the penalties in case of failure to fulfill them, and penalties that are charged in case of delay, incomplete payment or misuse of information symbols.

The decoding of 2019 has changed only slightly, the principle of reading digital symbols by electronic devices remains the same:

• the first three digits, 182 - this is the digital addressing of the federal tax service, an indication that it is she who acts as the administrator of the funds sent;
• digits from 4th to 6th, - 105: transcript of 2019 gives a direct indication to the administrator of what tax is transferred to the state by species (in this case KBK 182 105 01011011000110 is digital symbols for those categories of entrepreneurs who work according to the USN and "Income" and pay 6% of the total amount of profit received);
• from the 7th to the 13th there are numeric characters (010 11 01) indicating which of the types of "simplified tax" is chosen by the remitter, and this is a tax on "Income", where they pay 6% of the total amount of profit received.

The decoding of 2019 KBK 18210501011011000110 assumes that the numbers from the 1st to the 13th (182 105 010 11 01) are absolutely identical for all payers of the simplified tax system for "Income" with a deduction of 6%.

By means of 13 symbols, the taxpayer communicates all the basic information: to whom the payment is addressed, who acts as an administrator (distributes the amounts), what tax is paid ("Simplified", "Income"), reports on the obligations to the federal budget.

Variable numbers

The payment of the due tax on time in the decoding of 2018 assumed a change in the numbers 14 and 15, this is called concretization: one instead of zero denotes not only current obligations to be paid, but also debts. Penalty payment involves replacing zeros with two and one: 182 105 010 11 01 2100 110, fines under the code 18210501011011000110 are as follows: 182 105 010 11 01 3000 110.

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If the taxpayer has accrued interest on debts, he must use the digital combination 182 105 010 11 2200 110.

For LLCs, JSCs and individual entrepreneurs, the budget classification code 182 105 010 11 01 1000 110 applies only if they operate according to the STS income system. Even if the USN category "Income minus expenses" is selected, a slightly modified digital set is relevant: 182 105 010 21 01 1000 110, and in other cases you need to look for your own codes that are on the information portals of the fiscal service and accounting.