KBK on transport tax in 2022 for legal entities

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

The money that the taxpayer pays to the state first goes to the federal treasury department. Then they are distributed according to the purpose of the payment. Budget classification codes help with this. They show where the money should go. It is important to write down the BCF correctly and take into account that they can change. The BCK for transport tax in 2022 for legal entities is already known.

Sources of KBK

Budget classification codes (BCK) are freely available. They are easy to recognize from the following sources:

• on the website of the state body to which this payment is intended;
• using the legal reference system, for example, "Garant";
• with a personal appeal to the treasury or a budgetary institution;
• when transferring money online, for example, through the State Service portal, the KBK is entered automatically;
• you can call the government agency for which this payment is assigned.

It is not difficult to find out the code, it is important to specify it correctly. For example, the BSC on transport tax in 2022 for legal entities is presented in the reference and legal system "Garant" and "ConsultantPlus".

Tax reporting for the year on transport tax has been canceled since 2020. You do not need to draw up a tax return for the Federal Tax Service, you just need to calculate and pay tax.

Codes for registration of transport tax

The main requisite for registration of transport tax are budget classification codes. Below are the BCC for transport tax in 2022 for legal entities.

Codes	Description
182 1 06 04011 02 1000 110	To pay transport tax
182 1 06 04011 02 2100 110	To transfer interest
182 1 06 04011 02 3000 110	To pay off fines
182 1 06 04011 02 2200 110	To pay interest

By March 1, legal entities must calculate and pay transport tax. At the same time, the report is not handed over. The tax office checks the correctness of the calculations. All data about the company, the owners of vehicles, the time of their use is taken from the traffic police - at the end of each year, this department transfers information to the tax office. Based on this information, the tax authorities check the calculation of taxes.

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The tax inspectorate sends the results of the verification of the calculations to the legal entity for review in writing or in electronic form. The notification will contain:

• information about vehicles;
• the amount of the tax base;
• the tax period for which the amount is calculated, that is, the calendar year;
• the tax rate established in the given region;
• a certain amount of the accrued tax liability.

If a legal entity does not agree with the calculations of the tax service, it is necessary to submit explanations with evidence that the tax was calculated incorrectly within 10 days. The tax authorities must consider these documents within 30 days, but they have the right to extend the time. As a result, a decision will be made to change the tax amount or a claim will be made to pay a previously calculated amount.

From January 1, 2021, regional authorities cannot set the time for payment of transport tax for legal entities. This is regulated by the Tax Code of the Russian Federation.

Wrong code value

Budget classification codes play an important role in paperwork. If you specify them inaccurately, the payment will be incorrectly distributed. It will not reach the recipient, it turns out that the tax will not be paid.

If the tax service does not receive payment on time, then together with the demand for payment of this type of payment, it sends the taxpayer a demand to pay a fine and late payment interest. That is why you need to be careful when filling out such documents.

It is best to use the "Garant" or "Consultant Plus" systems, which are automatically set by the KBK. These programs are regularly updated.

Corrective measures

To remedy the situation, it is necessary to prove that the payment was made on time and submit an application to the Federal Tax Service. It should indicate the error found in the budget classification codes, write the correct purpose of payment, attach documents that confirm the payment of tax.

The inspector will check the fees paid, and will draw up an act based on the results. The tax authority will make a decision to clarify this payment and issue it to the applicant. The date of correction of the KBK will be the deadline for filing an error report.

Legal entities must independently report to the tax authorities about the availability of transport, which is subject to transport tax. This must be done by December 31 of next year. Failure to comply with this requirement will result in a penalty of 20% of the unpaid tax.

Transport tax rate for legal entities

Engine power is the main criterion for setting the tax rate. The rates are specified in the Tax Code (Art. 361) and are listed in Russian rubles for each type of transport. Since this is a regional tax, local authorities can change the rates, but only so that they do not exceed the federal 10 times.

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Not all vehicles of organizations are subject to transport tax. The exceptions are helicopters of air ambulance and medical service, milk carriers, livestock carriers. A complete list is contained in Art. 358 of the Tax Code of the Russian Federation.

Availability of benefits

Since the transport tax is regional, the Tax Code only defines the general limits of fees. Everything else is decided by local legislators: they establish benefits, determine on what grounds legal entities can use them. To find out what benefits are available, you need to go to the website of your local tax office.

It is important not only to know about the available transport tax benefits of a legal entity, but also to inform the tax authority about their availability. The deadline for filing a message is not legally established, but the tax inspectorate must have all the information by March 1, since this is the deadline for paying taxes. Otherwise, all calculations will be performed without taking into account benefits, which is disadvantageous for a legal entity.

In most regions of our country, the transport tax rate for legal entities does not differ from the rate for ordinary citizens.

Paying taxes to the country's budget is everyone's civic duty. Legal entities, in addition to other obligations, pay transport tax, the funds from which go to the regional budget. The BCC for transport tax for 2022 for legal entities is determined by local authorities.

This information is in the public domain, you can find it in several sources. It is important to correctly indicate such data in the documents. For organizations, the paperwork has been simplified: now the tax can be calculated independently, the Federal Tax Service authorities only check the correctness of the calculations. For this reason, the relevance of the correct filling of all documents has increased.

Outcomes

1. When filling out the documents, it is important to indicate the BCC correctly.
2. It is convenient to use the reference and legal systems "Garant", "Consultant Plus".
3. Taxes for the last year must be calculated and paid by March 1.
4. Air ambulance helicopters are not taxed.