The simplified system of taxation "Income" differs from "Income minus expenses". Not all businesses can use it. The tax rate is 1-6%. Its size depends on the region, as well as the type of activity of the organization. In most cases, it is 6%.
Income under the simplified taxation system "Income" is the company's earnings from the sale of works / services or products. Other non-operating income is also taxed:
- fines received from partners as a result of violation of contractual obligations;
- interest on the balance of the company's current account;
- compensation for damage in an insured event;
- receiving as a gift property and other gifts;
- exchange rate difference when buying / selling currencies (income);
- other items of income provided for by Art. 250 of the Tax Code of the Russian Federation.
In addition, not only cash income is taxed, but also non-cash income. These include barter and offsets due to the exchange of one product for another. In this case, the price of the product is calculated based on its market value. If the result obtained is obtained in a foreign currency, it must be converted at the rate set by the Central Bank of the Russian Federation on the date of exchange.
Income that is not taken into account in the simplified tax system "Income":
- replenishment of the current account from personal cash savings;
- repayment of a loan/debt;
- refund from the buyer;
- security deposit or payment;
- funds received under an agency agreement (excluding agency fees);
- income from entrepreneurial activity on a different taxation system (when several systems are combined);
- grants;
- other income provided for in Art. 251 of the Tax Code of the Russian Federation.
All income received must be taken into account on the date on which they were received. This is the cash basis of income recognition. Cash income is taken into account on the day the money is received on the current account or at the cash desk. Prepayment for goods or services is also taken into account on the day it is received. Non-monetary income is taken into account on the day of signing the act of offset or other document.
BCC 2018 IP USN "Income"
The budget classification codes for paying tax fees under the simplified taxation system “Income” in 2018 remained the same as they were in 2017. It should be noted that the main payment, penalties and fines for late or incomplete tax payment must be transferred to different codes. Otherwise, the payment will be credited to the wrong account.
KBK USN "Income" IP 2018:
- 182 - payment administrator Federal Tax Service;
- 105 - taxation system "USN";
- 0101101 - payment is sent to the Federal budget, subgroups, code, sub-item of income;
- 1000 - tax (basic payment), for penalties - "2100" and fines - "3000";
- 110 - tax income.
Table KBK USN "Income" 2018 IP
In the payment order, the budget classification code is indicated in the field "104". If the CCC is incorrect, the funds will be credited to the wrong account. As a result, the company will be penalized. They need to be paid as soon as possible, having previously clarified the details. To do this, you must submit an application to the Tax Service.
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BCC USN "income" - 2016 is not the same as with the object "income minus expenses". Let's talk about how to send a single tax with simplification (advance payment) to the budget so that the money reaches the recipient.
How to transfer advance payments and tax on the simplified tax system "income" - 2016
Not later than the 25th day of the first month following the reporting period, companies on the simplified tax system transfer advance payments for a single tax. Reporting periods - quarter, half year and nine months. Therefore, advance payments for a single tax must be transferred no later than April 25, July 25 and October 25. This procedure follows from article 346.19 and paragraph 7 of article 346.21 of the Tax Code of the Russian Federation.
The single tax under the simplified tax system at the end of the year is transferred by companies and entrepreneurs at different times. Organizations - no later than March 31 of the next year, and entrepreneurs - no later than April 30 of the next year. If the activity is terminated before the end of the calendar year, the tax must be transferred within the time limits established for filing declarations for an incomplete tax period (clause 7 of article 346.21, clause 1 of article 346.23 of the Tax Code of the Russian Federation).
What details to indicate in the payment: KBK USN "income" - 2016
The general rules for processing payment orders are set out in Appendix 1 to Bank of Russia Regulation No. 383-P, the special procedure for tax payments is in Appendix 2 to Order No. 107n of the Ministry of Finance of Russia.
KBK USN "income" - 2016 must be taken from the order of the Ministry of Finance of Russia No. 65n (as amended by the order of the Ministry of Finance of Russia No. 215n). BCC USN "income" - 2016 and BCC USN "income minus expenses" are different (table below).
BCC USN "income" and "income minus expenses" - 2016
Entrepreneurs who violate the process or procedure for paying taxes understand that they are threatened with an increase in penalties for the amount that had to be paid. But not everyone knows how they are calculated and accrued, how legal these actions are and how to pay penalties correctly. To make the payment correctly, you must use the current CCC. With the simplified tax system of the CBC, the interest on income in 2017 will differ from the previous year and the CCC that is used for penalties on the “income minus expense” object.
One of the reasons for the accrual of interest is late payment. This situation arises in cases where the deadline for paying the tax is strictly limited. For example, with the simplified tax system, such a period is the day of the month that follows the reporting quarter.
Confusions most often appear if the last payment is a weekend or a holiday. Then the deadline for payment is transferred to the first business day. In this case, it is better to pay the tax prematurely or call the tax authority at the place of registration and clarify the payment procedure in terms of working days.
When the fine is charged
The simplified tax system implies quarterly advance payments, which will then be credited to the amount of tax arising on the base for the year. Usually untimely transferred amounts for advances do not cause a fine. Tax authorities are more likely to fine for late payment of annual tax.
In case of violations of the payment of the annual tax, penalties will also be charged, which will then have to be paid.
By the way, penalties and fines arise not only because of late payments, but also because of those that are not fully implemented.
In fact, liability for violation of deadlines and payment does not always occur. The fact is that the tax authorities have the right to impose fines and calculate penalties, but are not obliged to do so. All decisions are made individually for each payer. So, if you are late with making payment for one day, then penalties may not be calculated.
Basis for payment
If you know that you are three days late in paying the amount of tax, this does not mean that you need to use a calculator to calculate the amount of interest and then send it through the bank. Most likely, such actions will entail the appearance of an unexplained amount.
The main basis for paying interest is the receipt of a demand from the tax service, which will indicate the terms, the rate, and the amount of the accrued liability.
The entrepreneur will only have to find the appropriate BCC and pay the claim.
Calculation example
Consider the situation when there was a delay in the payment of an advance payment. For example, Belova T.F. it was necessary to pay the tax amount equal to 4,500 rubles before April. this month falls on a weekend, the next business day is April 27th. But for some reason, Tatyana Fedorovna did not have time to pay the tax on that day, but made the payment on the 30th. Thus, in order to calculate penalties, it is necessary to know the number of days overdue. In this case, it will be equal to three days, since the deadline for payment was the 27th.
The rate applied for penalties is 1/300 of the Central Bank refinancing rate. It is for her that the tax authorities will calculate the delay for three days, if they consider it appropriate.
In this case, in order to pay the penalties, Tatyana must:
- Receive notification from the tax authorities about the need to pay interest.
- Make a payment through a bank branch according to the current CCC.
- If the object of tax calculation is income, BCC 182 1 01011 01 2000 110.
- If the object of tax calculation is income reduced by the number of expenses, use the CCC 182 1 01021 01 2000 110.
So, considering the procedure for calculating and paying penalties, it should be noted that this issue is dealt with by the tax authorities. When paying penalties, it is worth taking care of the correctness and relevance of the specified CSC. So, the BCC of penalties under the simplified tax system "income" for 2017 differs from the BCC, which is relevant for the object "income minus expenses".
In the article we will give a detailed transcript of BCC 18210501011011000110, we will tell you what tax you need to transfer according to this code and where to reflect it in the payment order.
Decryption of BCC 18210501011011000110: what tax in 2019
BCC 18210501011011000110 is used by organizations on a simplified taxation system with the object "income" to transfer tax.Decryption of KBK 18210501011011000110
In the payment order of the simplified tax system, income must be indicated exactly BCC 18210501011011000110, both when paying tax in the current year and for previous periods. If the company needs to pay penalties and fines, then the code will differ by two digits (see the table below).
Budget classification codes for simplified tax system "income"
Thus, companies on the simplified tax system with an object of income have one BCC for tax, one for fines and one for penalties.
BCC 18210501011011000110: what is the name of the payment when paying tax in 2019
In field 104 of the payment order under the simplified tax system ("Recipient"), you must put the budget classification code, which consists of 20 characters. In field 24, indicate the name of the payment, for example, "tax under the simplified taxation system with the object" income "for 2018, the amount of 10,000 rubles, excluding VAT." See sample payment below.
Important: Check your payment codes with the correct CCC insurance premiums and put down the correct payer status.
If you specify an incorrect CSC, then the Tax Code of the Russian Federation does not prohibit clarification of the erroneous CSC. However, it can be clarified within one tax, for example, if the company put the old one instead of the new code. But this will have to be proven in court (Decree of the Federal Antimonopoly Service of the Central District dated January 31, 2013 No. А64-5684/2012).
In order not to argue with the inspection, it is easier to pay the tax again on the correct CSC. And ask for an erroneous payment to be set off against future payments.
Watch the video about KBK 18210501011011000110. Tatyana Novikova, PhD in Economics, auditor, tax consultant, associate professor at Moscow State University of Management, tells about the codes.
Budget classification codes characterize financial transactions, being a way of grouping expenses and incomes received by the country's budget. Knowledge of the codes will be required when generating a payment order for paying tax payments and contributions. However, the directory of budget classification codes is subject to changes and adjustments. The article contains the KBK USN income 2019 IP, and also talks about the dates of making tax payments and contributions.
When is it necessary to pay individual entrepreneur taxes on the simplified tax system in 2019
Reporting by payers of the simplified tax system should be generated every 3, 6, 9 months. Transfer of advance payments must be made before the 25th day of the month following the end of the reporting period, i.e., no later than April 25, July 25, October 25.
The procedure is regulated by the Tax Code of the Russian Federation. At the end of the year, entrepreneurs carry out the final calculation of the value of the single tax. Payments to the budget must be completed by April 30 of the next year.
Payments on other dates are made upon the occurrence of one of the following cases:
- when closing an individual entrepreneur, tax is paid no later than the 25th day of the month following the month indicated by the tax notice as the date of termination of activity. The reason for the termination of work may be the personal desire of the entrepreneur or the prescription of state authorities;
- if the right to apply the simplified system has been lost by the taxpayer, then the tax must be paid before the 25th day of the month following the quarter during which the right was lost. You can lose the right to use the simplified tax system due to non-compliance with the criteria (revenue, number of employees). The entrepreneur is automatically transferred to the use of DOS.
Below is a table with due dates for 2019.
In order to avoid the accrual of penalties and fines, payments are recommended to be made before the end of the regulated deadlines.
If the payment date falls on a weekend or a non-working day, then payment is allowed no later than the next business day.
BCC 2019 for individual entrepreneurs
The CCF consists of a long string of numbers, each of which contains a code that classifies the corresponding group of receipts. This tool is necessary for the smooth functioning of the budget system, since the flow of revenues and the amount of expenditures are huge. The structure of the codings allows you to specify and detail each receipt. The procedure for applying budget classification codes is regulated by the Ministry of Finance.
2018 was marked by changes in the directory of budget classification codes, which is unified in all regions of the Russian Federation:
- introduction of new codes for tax on income from bonds;
- the list of excise codes has been supplemented.
BCC for the simplified tax system in 2019 for individual entrepreneurs are divided into: 
- BCC for the payment of the simplified tax system for 2019 for individual entrepreneurs for the object "income";
- BCC for the simplified tax system for the object "income minus expenses" for 2019 for individual entrepreneurs.
Until the end of last year, there were 3 BCC for the simplified tax system for individual entrepreneurs. Below is the information of the oKBK on the simplified tax system income in 2019 for individual entrepreneurs (column No. 2), as well as the object “income minus expenses” (column No. 3):
Until the end of last year, the payment of the lower threshold value of the tax fee was carried out on a separate code, from 2019 it is mandatory to apply the single tax code. 
The date of payment is the day indicated in the payment order (from the IP settlement account to the Treasury account). Mandatory condition: the amount on the account must be sufficient to cover the payment.
CBC for the payment of insurance premiums for individual entrepreneurs
The onset of 2019 made changes to the calculation of fixed payments paid by individual entrepreneurs. Previously, when calculating, a formula was used that linked the amount of the contribution to the size of the minimum wage and the tariff rate. Since 2019, the formula has been discontinued, the amount of payments has been fixed, dependence on the minimum wage and other indicators has been canceled. At the same time, if the amount of income received is more than 300,000 rubles, contributions to the Pension Fund are calculated as 1% of the excess amount, the threshold value is limited to 8 fixed contributions. 
The new contributions are:
- PFR (income less than 300 thousand rubles) - 26,545 rubles;
- maximum contribution (PFR) - 212,360 rubles;
- Mandatory medical insurance fund - 5 840 rubles.
Below are the BCC for the payment of contributions for the simplified tax system income in 2019 for individual entrepreneurs without employees:
| FIU | Health insurance |
| 18210202140061110160 | 18210202103081013160 |
| penalties | |
| 1821020214006 2110160 | 18210202103082013160 |
| fines | |
| 18210202140063010160 | 18210202103083013160 |
If an erroneous code was indicated during the formation of the payment order, it is necessary to write an application for the transfer of the CCC to the IFTS or PFR.
Fixed contributions of entrepreneurs without hired personnel had to be paid before 01/09/2018, and the percentage of excess income - until 07/02/2018. Contributions for 2019 must be paid before 01/09/2019 (CMI and OPS for individual entrepreneurs without employees) , until 07/01/2019 ("pension" contribution in excess of income).
In order to use only up-to-date KBK, you must use the IFTS website nalog.ru, after which:
- Select the "Taxation in the Russian Federation" tab.
- Open the page "Codes for the classification of revenues of budgets of the Russian Federation administered by the Federal Tax Service."
- Select the required section (IP).
- Find the necessary item, sub-item of payment through the opened list of taxes, fines.
- Go to the table, select the correct 20-digit code according to the description.
