Kbk 39211620010066000140 sample payment order 2021: latest news, changes, tips

⭐ ⭐ ⭐ ⭐ ⭐ Legal topics are very complex, but in this article, we will try to answer the question “Kbk 39211620010066000140 Fine How to Fill out a Payment Order.” Of course, if you still have questions, you can consult with lawyers online for free directly on the website.

The Pension Fund of the Russian Federation will learn all the necessary information about contributions, the calculation mode and other parameters of payment for pension insurance from the reporting form RSV-1. It is for failure to submit or late submission that fines are mainly imposed by the Pension Fund.

Everyone is accustomed to the fact that a fine becomes one of the accompanying aspects of late payment of taxes, contributions and other financial troubles. But failure to provide reporting may also result in a fine being imposed on the individual entrepreneur. In this case, the person who was obliged to provide any documentation on time, but for some reason did not do so, is fined. And the one who insures is the one who has the right to do so, or rather the state bodies for control and implementation of certain types of activities, which include the Pension Fund of Russia.

When to fine

All individual entrepreneurs are faced with the fact that they have to make contributions to various funds for themselves and their employees, pay taxes, pay fines, etc. By the way, fines are paid to the budget in any case, so in order to fill out a payment order you will need to use a certain KBK, depending on which structure the fine must be paid to. For different structures and for different types of activities, there are separate BCCs for each type of fine. One of these is KBK 39211620010066000140.

The next field is the tax period for which the payment is made. If you transfer penalties on demand or an inspection report, then these documents indicate the period for which the penalties must be paid. If the payment is made voluntarily, that is, the code “ZD” is indicated in the previous field, then in the “tax period” field we put zero.

9 individual entrepreneurs: · payer of taxes; · fees; · insurance premiums; · other payments supervised by tax authorities. 10 Private notary: · payer of taxes; · fees; · insurance premiums; · other payments supervised by tax authorities. 11 Lawyer (adv. office): · payer of taxes; · fees; · insurance premiums; · other payments that are supervised by tax authorities.

Kbk 39211620010066000140 fine as a payment order 2021 Sberbank business UIN

Those who carry out entrepreneurial activities are interested in how to fill out a payment order in 2021? KBK 39211620010066000140 is indicated in field 104 of the payment order. Also, in field 22, you must indicate the UIN code, if there is one in the payment request.

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Look at the 2021 transcript for KBK 39211620010066000140. After the transfer of insurance premiums to the tax authority, almost all KBK either changed or went out of use. Find out what happened to KBK 39211620010066000140 from this article.

Payment order kbk 39211620210066000140 originator status

This is what we will do now, and in addition, we will look at the most common questions about filling out payment slips.
General information about details 101 Status of the compiler when transferring insurance premiums by entrepreneurs Status of the compiler when paying income tax for individual entrepreneurs Status of compiler for organizations Consolidated group of taxpayers Results General information about details 101 Tax Code of the Russian Federation in p. To generate a receipt, fill in the fields that you need and they will be automatically included in the form; fields that are left blank will not be entered. Do you want a blank receipt form for payment on your website? Just copy the code to embed on the website. Receipt form for the website with the above details. The Internet resource “Service-Online.su” is designed for free and free use.

Sample payment order PFR fine kbk 39211620210066000140

Our task is to simplify your work and try to help you to the best of our ability. This site is a free service designed to make your work easier. The website offers a large number of forms that are convenient to fill out and print online, services for working with texts, and much more.

Field 101 - code "01" - taxpayer status.
4 - date of formation of the PP in the format DD.MM.YY.
Cell 6 - status “01”, in 7 and 8 - the amount in words and numbers, respectively.
16 - abbreviated name of the FC body, in brackets - the name of the Federal Tax Service.
61 - INN IFTS.
103 - checkpoint of the Federal Tax Service.
In fields 13, 14, 15 and 17 - bank details of the Federal Tax Service.
104 - new KBK.
105 - seven-digit OKTMO.
106 - basis for payment.

UIN for kbk 39211620010066000140

All individual entrepreneurs are faced with the fact that they have to make contributions to various funds for themselves, employees, pay taxes, pay fines, etc. By the way, fines are paid to the budget in any case, so in order to fill out a payment order you will need to use determined by the BCC, depending on which structure the fine must be paid to. For different structures and for different types of activities, there are separate BCCs for each type of fine. One of these is the KBK Everyone is accustomed to the fact that a fine becomes one of the accompanying aspects of late payment of taxes, contributions and other financial troubles.

BCC for payment of fines has changed

Did you submit your tax return on time? Or forgot to pay tax? Has the tax office sent a demand for payment of penalties and fines? We will help you draw up a payment order to pay penalties and fines to the tax office or extra-budgetary fund.

All individual entrepreneurs are faced with the fact that they have to make contributions to various funds for themselves and their employees, pay taxes, pay fines, etc. This site is a free service designed to make your work easier.

17- financial sanctions for failure to submit individual (personalized) accounting information within the prescribed period; - Federal Law dated November 27, 2001 No. 155-FZ: paragraph 2, article 4.2 - fine for failure to submit calculations of accrued and paid insurance premiums in place of the BCC within the established period of time; 39211620010060000140 should be paid to KBK 392116200100660001402.

39211620010066000140 sample payment order 2020

. Then here is a ready-made answer for you. The Pension Fund of the Russian Federation will learn all the necessary information about contributions, the calculation mode and other parameters of payment for pension insurance from the reporting form RSV-1. It is for its failure to submit or late submission that fines are mainly imposed by the Pension Fund. Moreover, such fines should not be more than 30% of the amount of contributions, and should also be at least 1 thousand.

Below we present the KBK guide for the year on basic taxes, insurance premiums, excise taxes, state duties, etc. The directory is presented in the form of a table with a breakdown of the purpose of payment, penalties and fines. The directory may be useful to organizations and individual entrepreneurs.

Kbk 39211620210066000140 fine how to fill out a payment order 2021

The formation of refund applications by the Federal Tax Service of Russia on the basis of decisions received on paper is carried out in the presence of open KRSB only after receiving and reflecting the balance of settlements for insurance premiums, penalties and fines in accordance with the approved Procedures for interaction between the branches of the Pension Fund of the Russian Federation and the Federal Tax Service of Russia with the departments of the Federal Tax Service by constituent entity Russian Federation and formats in accordance with paragraph 3 of this letter.

<TP9gt; if the company has already received an official request from the tax authorities to pay a fine;
<ЗД9gt; , if the accountant independently transfers funds to pay the fine, without waiting for notification from the Federal Tax Service, because knows that the deadlines for paying a tax or fee have been violated and a fine will be imposed.

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KBK 39211620210066000140

Those who carry out entrepreneurial activities are interested in how to fill out a payment order in 2021? KBK 39211620210066000140 is indicated in field 104 of the payment order. Also, in field 22, you must indicate the UIN code, if there is one in the payment request.

2021 brought some changes to legislation. For example, those for which insurance premiums fall under the jurisdiction of the Tax Code. Will this affect RSV-1 and payment of fines on this form? Most likely no. Since the new year, reporting to pension funds will continue. Accordingly, it will be controlled by these structures. And if you are interested in decoding KBK 39211620210066000140 in 2021, then most likely it will remain the same and will not change its direction. Perhaps the new year will begin with urgent amendments in this area of legislation.

How to correctly fill out the KBK field in a payment order

From 01/01/2021, all contributions for compulsory insurance of employees, except for contributions for injuries, must be transferred to the Federal Tax Service. For the convenience of payers, the Federal Tax Service website contains information on which BCC to indicate for payments to the budget. So, to pay insurance premiums for compulsory pension insurance (20%) for June we use 182 1 0210 160.

Let us turn to clause 7 of Art. 45 of the Tax Code of the Russian Federation. If an error is discovered in the execution of a document for the transfer of a tax or other obligatory payment to the budget system, but no debt has been incurred for this tax, the taxpayer has the right to submit a free-form statement to the tax authority at the place of his registration that an error has been made. The application must be accompanied by documents confirming payment of the tax (i.e., transfer to the accounts of the Federal Treasury), with a request to clarify the details of the specified payment: its basis, type and affiliation, tax period or payer status. We wrote about this in detail in an article on how to offset or return overpayments on taxes.

Payment of a fine to the pension fund

How many pension points can you be awarded for 2019?

The maximum score for 2021 is 9.13.

Calculate your points!

Enter the amount of your monthly salary before personal income tax:

Calculation result

To calculate, enter your salary and click the “Calculate” button.

What does a sample payment form look like at the Pension Fund of Russia in 2021?

A payment order is a document that is needed in order to make non-cash payments with both legal entities and individuals. Financial transactions are usually carried out through a bank.

What you need to know ↑

Payment orders can be filled out both electronically and in writing.

Such payment orders have some peculiarities - they must be filled in fields - 101, 104-110. In 2021, new requirements have emerged for reporting to the Pension Fund.

Now you should remember that if you pay the fees yourself, then in the field where it says “Code” you need to put - 0. If this field is not filled in, the payment will not go through.

Required terms

A payment order indicates a special form of non-cash payments. It represents an order from the depositor to the bank to transfer a certain amount to the recipient’s account.

An account can be opened in any bank in the world. Below we will look at a few basic terms used in the article:

When making payments, the bank must, on the instructions of the payer, transfer a certain amount of money to the account indicated by the payer in any bank.

The deadline for transferring money is determined by law. An exception may occur if a shorter term is not provided for in the bank account agreement.

Purpose of the document

An accountant can make many mistakes in payment orders, such as:

The problem can be solved by sending a letter to the recipient's address. If the error in the payment order did not lead to serious changes, you do not have to contact the bank.

But, if a serious mistake is made, then you must contact the employees of the credit institution and receive the necessary instructions to eliminate it.

There are also cases when bank employees refuse to accept letters, because they also don’t want to understand anything. Such unlawful actions of bank employees can be appealed in court.

The protection of the rights of an enterprise is ensured by Section 3 of the Civil Code. Chapter 45 of the Bank Account can also be included here.

The violating bank may be charged a penalty in the form of a penalty (Article 330 of the Civil Code of the Russian Federation). If you look from the other side, the bank employees can also be understood.

Since they report to regulatory authorities, one of which is the Central Bank.

Even because of one lost explanatory note, the bank is liable and is obliged to pay a fine or eliminate the error on its own.

Current standards

Civil relations between business entities are regulated by relevant regulations.

If we consider banking operations, then the sources of law are :

The first source of law talks about what form payment orders should take. It also describes the mechanism for making payments not only to the Pension Fund, but also with other budgetary structures.

The second administrative document establishes certain rules that must be displayed in payments.

The third source of law talks about the peculiarities of taxpayers depositing funds into the accounts of three main funds, which are state-owned - the Pension Fund of the Russian Federation, the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund.

When a taxpayer makes a payment to any of the three government agencies, he should familiarize himself with all of the above regulations.

How to fill out a sample payment slip when paying penalties to the Pension Fund of Russia in 2019, read here.

In this case, it is necessary to take into account the regular changes made by the government. Below you can see a sample payment slip to the Pension Fund for 2019.

Sample of filling out a payment slip to the Pension Fund in 2021 ↑

Next, let's look at what a payment order looks like and which fields are required to be filled out:

payment order to the Pension Fund

Formation order

Payers pay insurance premiums separately to each state fund. It is also not difficult for individual entrepreneurs to generate a payment in the Pension Fund of Russia.

When filling out a payment document, you must use the following rules:

field (101) must indicate the status of the person.

The person who issues the payment order is displayed in accordance with Appendix No. 5 to Order of the Ministry of Finance No. 107n:

in field (60) the payer’s TIN is indicated, except for individual entrepreneurs, notaries who are engaged in private business, and lawyers. This is stated in paragraph 3 of Appendix No. 1 to Order of the Ministry of Finance No. 107n. For legal entities, the TIN is 10 characters, and for individuals - 12. However, it should be remembered that the first and second digits cannot be 0 at the same time.
in field (102) you must indicate the payer's reason code. If the payer is an individual, then 0 is indicated in the line. The checkpoint consists of 9 characters. The first and second digits must not be both zeros.
field (8) contains information about the payer. If the payer is a legal entity, then its division is indicated. An individual entrepreneur must indicate his full name and address, just like other individuals.
in field (61) it is necessary to indicate the identification number of the recipient, that is, the entity who receives the funds. The TIN must consist of 10 characters. The first and second digit cannot be both 0.
in field (103) you must indicate the recipient's checkpoint; it consists of 9 characters. The first and second cannot be both zeros.
in field (916) you should indicate the name of the Federal Treasury body and the full name of the recipient. There is no need to indicate the TIN and KPP numbers of the Federal Treasury.
in field (13) you must indicate the legal address of the bank and its name.
field (14) indicates the recipient's BIC.
in field (17) you need to indicate the account number that is written in the details.
in field (104) you need to indicate KBK - budget classification code. It should be remembered that categories 14 to 17 are used only in cases where there is separate accounting of insurance premiums, fines, penalties and interest.
in field (105) a code must be entered that is assigned to the territory of a municipality or some settlement that is included in OKTMO. You should also indicate a code that hides funds from paying insurance premiums.
field (110) is not required to be filled in; this is stated in the order of the Ministry of Finance.
in field (108) you must indicate information about the individual. You can read about how to correctly fill out this paragraph in paragraph 6 of Appendix No. 4 to Order of the Ministry of Finance No. 107n.
In the (Code) field you must indicate the UIN. If the payer does not have insurance premiums, then 0 is entered in this field.
in the field (Purpose of payment) additional information is indicated that is necessary to transfer funds to the Pension Fund, as well as the payer’s registration number.

See also: Alimony through the executive service

Where to indicate OKTMO?

OKTMO is a special code that is assigned to the territory where the municipality or settlement is located.

In payment orders, it is necessary to indicate the OKTMO of the territory in which taxes, contributions or any fees are calculated. OKTMO is indicated in a special field of the payment order.

How to fill out to pay a fine?

Fines must be paid according to the details of the tax office. The order is exactly the same as when paying taxes. If you receive a request to pay a fine or penalty, you must indicate the UIN in the “Code” field.

If there is no such requirement, then simply put 0. OKTMO is indicated in any case. Field (106) is filled in according to the established rules.

If it exists, then TR is indicated, if not, ZD. The number and date are also required to be entered in fields (108 and 109). If the request does not indicate the KBK number, then you must find it yourself; without it, the payment will not go through.

The KBK number is taken for the year in which the fine is paid, and not in the year it was accrued. The tax inspectorate has the right to impose a fine not only under the Tax Code, but also on the basis of the Code of Administrative Offenses.

Design example

The payment order form must display the following details:

name of the payer;
taxpayer identification number;
checkpoint;
sender's bank account number;
name of the payer's bank;
name of the recipient's bank;
current account number of the recipient's organization;
amount of payment;
date of drawing up the payment order;
signatures of authorized persons.

Is it possible to create online? ↑

Due to the development of new technologies, it is becoming possible to fill out payments online. An online payment order is a service that can be used not only by legal entities, but also by individuals, including individual entrepreneurs.

Which BCC is indicated in the payment to bailiffs, read here.

What to do if the supplier wants to indicate the UIP in the payment order, see here.

Many services even tell you what and how to do and how many numbers should be in a particular field. This is done to prevent the user from making mistakes.

It is best to fill out a payment order on the official portal of the Federal Tax Service, since it is constantly updated there.

In order to correctly fill out a payment order, you need to know what a sample payment order looks like at the Pension Fund of Russia in 2021.

Thanks to this, you can fill out all the fields without errors and submit everything on time. The best option when filling out a payment order is an electronic form on the tax office website.

Related news

Make sure that you have correctly filled out the details on the payment slip for payment of the fine from the Pension Fund. The correct details for this were suggested by the PFR Branch for Moscow and the Moscow Region.

The Pension Fund of Russia may fine a company for late or failure to provide SZV-M, as well as for inaccurate information in monthly reporting.

To pay the fine, Moscow companies must write down the following details on the payment slip:

Companies in the Moscow region record the following details:

If the details are still incorrect, the money may not reach the recipient. But there are dangerous and safe mistakes.

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Payment order for penalties in 2021 - 2021

In case of voluntary payment of penalties (the basis of the PP), there will be 0 here, because penalties do not have a frequency of payment, which is inherent in current payments. If you are listing penalties for one specific period (month, quarter), it is worth indicating it, for example, MS.02.2021 - penalties for February 2021.
When paying at the request of tax authorities (basis of TR) - the period specified in the request.
When repaying penalties according to the verification report (the basis of the AP), they also put 0.

We calculated the penalties ourselves and pay them voluntarily. In this case, the basis for the payment will most likely have a code ZD, that is, voluntary repayment of debt for expired tax, settlement (reporting) periods in the absence of a requirement from the Federal Tax Service, because we, as a rule, transfer penalties not for the current period, but for past ones.
Payment of penalties at the request of the Federal Tax Service. In this case, the payment basis will have the form TP.
Transfer of penalties based on the inspection report. This is the basis of payment to AP.

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Main fields of a payment order in 2020-2020 (sample)

When paying a tax payment once a year, a zero (0) is placed in place of the 4th and 5th digits of the tax period indicator. If the annual payment provides for more than 1 payment period and specific dates are established, then these dates are indicated.

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Form and composition of payment order details

The tax period is indicated for payments of the current year, as well as in the event of an independent discovery of an error in a previously submitted declaration and voluntary payment of additional tax (levy) for the expired tax period in the absence of a requirement from the tax authority to pay taxes (levies). The grounds for payment in field 106 are TP and ZD, respectively.

They, like all government prosecutions, must be paid. It must be said that the longer the RSV-1 is not filed at the destination, the greater the fine the entrepreneur expects from the Pension Fund.

How to fill out a payment order for fines to the tax office

If an LLC or individual entrepreneur made mistakes as a result of which a tax, fee or contribution was not paid, or the accountant missed the deadline for sending funds to pay taxes, the company will soon receive a request from the Federal Tax Service to transfer the underpaid amounts. In addition, a fine and penalties will be assessed.

Every month, before the 15th, payments for insurance premiums for the previous month must be transferred to the budget. If this date falls on a weekend or holiday, according to the law, the calculation is made on the next working day. If these requirements are ignored, fines and penalties cannot be avoided. They will be charged not only for late payment, but also for incorrect calculation of payment amounts and, as a result, transfer of funds in incomplete amounts.

kbk 39211620010066000140 where to pay in 2021

And from January 1, 2021, SZV-M will be fined for errors and lateness according to the new rules. From January 1, 2021, the SZV-M must be submitted no later than the 15th day of each month following the reporting month. Then you can give up early, before the end of the month for which you need to report. When reporting for the past month, nothing prevents you from immediately presenting the SZV-M for the current month, if you are absolutely sure that the data will not change. In all such cases, it is better to accompany the report with an appropriate explanatory note.

Filling out a payment order to pay a fine to the Pension Fund

Moscow and the Moscow region Monetary penalties (fines) for violation of the legislation of the Russian Federation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Pension Fund of the Russian Federation) The city of Moscow, the capital of the Russian Federation, the federal city of South Nagorny, using the proposed above the form.

In case of voluntary payment of penalties (the basis of the PP), there will be 0 here, because penalties do not have a frequency of payment, which is inherent in current payments. If you are listing penalties for one specific period (month, quarter), it is worth indicating it, for example, MS.02.2021 - penalties for February 2021. When paying at the request of tax authorities (basis of TR) - the period specified in the request. When repaying penalties according to the verification report (the basis of the AP), they also put 0.

Kbk 39211620010066000140 - decryption in 2021

Based on the changes made to the order of the Ministry of Finance of Russia dated December 21, 2021 No. 180n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation” in income subgroup 116 - fines, sanctions, compensation for damage - the income subtype code 6000 should be applied.

Calculation of penalties for insurance premiums in 2021-2021

Previously, when preparing payment documents, it was necessary to indicate the Pension Fund and FFOMS codes, that is, “392” or “393”, while after the changes introduced, you will need to write the code “182”, which provides for sending the specified payment to a certain branch of the Tax Service .

From 2021, the tax office is listed as the recipient of the payment for the compulsory pension insurance contribution to the KBK. Therefore, the first three digits of the code changed to 182. The numbers specifying the payment were also reformed. We are talking about numbers from 14 to 17. In the case of a fine in the Pension Fund, they must add up to the number 3000.

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Legal entities and individuals regularly encounter budget classification codes, abbreviated KBK, when it is necessary to make a particular payment to the budget. These may be taxes, contributions, duties, interest on them, as well as fines, penalties, surcharges and other payments.

Review of the latest changes in taxes, contributions and wages

This happened with KBK 39211620010066000140. Before the reform, it stood for payment of a fine by the employer to the Pension Fund. The code was widely used, since the fine was paid not only for non-payment of contributions, but also for failure to submit a report, for failure to register with the Fund, etc.

* Fines for violation of the legislation of the Russian Federation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation regarding the budget of the Pension Fund of the Russian Federation (except for Article 48-51 of Law 212-FZ) - 392 1 1600 140;

Example: BCC of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases - 393 1 02 02050 07 1000 160, penalties are paid to BCC 393 1 02 02050 07 2000 160, 393 1 02 02050 07 3000 160.

Sample of filling out a payment order for payment of penalties in the absence of a requirement and UIN

KBK, if it is not specified in the requirement, you need to look for it yourself. Keep in mind that the BCC is taken not from the period for which you pay the fine or penalty, but from the BCC of the year in which you pay it. Those. When paying fines and penalties in 2021, you must take the KBK from the list of codes for 2021.

Comment: Banks refused to process payment orders with status “14” and “08”, and it was decided to indicate status “01” for legal entities, starting from January 1, 2021. Recipient of the payment in the payment order for insurance premiums Everything is simple here - enter the tax service details into the document: upon registration of an individual entrepreneur (obviously, if you are an entrepreneur). To find out this data, just follow the link https://service.nalog.ru/addrno.do and indicate who you are (legal entity or individual entrepreneur).

For any taxpayer or tax agent, regardless of its organizational and legal form, it is very important to correctly fill out a payment order, since errors, for example, incorrectly filling out this field in a payment order, can lead to money being credited to the “wrong address.”

Budget Classification Codes (BCC) for 2021

The more receipts passed through incorrect BCCs, the more funds will be “suspended” for some time as unknown. Until errors are corrected, they can be used for unseemly purposes, and on a national scale this is a huge amount.
Additional filling of the budget by charging fines and penalties for “overdue” payments that were made through the already inactive BCC. Proving timely payment is quite troublesome.
Inconsistency between the actions of the Ministry of Finance, which assigns codes, and the Ministry of Justice, which approves them.
Since the KBK is directly “tied” to the public sector, any changes within the relevant structures, the receipt of new directives, etc. lead to a change in coding.

INFORMATION FOR ENTREPRENEURS! KBK is an internal coding necessary, first of all, for the state treasury, where the distribution of incoming funds takes place. Entrepreneurs need these codes insofar as they are interested in complying with the requirements for processing government payments, especially taxes and contributions to extra-budgetary funds. Therefore, do not forget to indicate the correct and current KBK code in field 104 of the payment receipt.

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Kbk 39211620210066000140 fine as a payment order 2021 Sberbank business UIN

Accordingly, it will be controlled by these structures. And if you are interested in decoding KBK 39211620210066000140 in 2021, then most likely it will remain the same and will not change its direction. Perhaps the new year will begin with urgent amendments in this area of legislation.

When an organization or individual entrepreneur generates payments for current tax payments, the UIN is not defined for them. These entities transfer taxes according to the deadline to certain details, indicating their TIN.
The current rules provide that in field 22 in this case it is necessary to display “0” instead of the 20-digit code. In this case, quotation marks do not need to be indicated in the order itself.
When making a payment for medical services, the UIN code, unless provided for by the contract, does not need to be indicated. In this case, "0" is also supplied.

Penalties for insurance premiums: sample payment order for 2021

First we write “UFK for...”, enter the name of the region, for example, “UFK for Moscow”,
Then in parentheses we write the name of our tax inspectorate or FSS branch, for example, “UFK for Moscow (IFTS of Russia No. 43 for Moscow)”, or “UFK for Moscow (GU - Moscow regional branch of the FSS of the Russian Federation l / s 40100770142)".

KBC for insurance premiums

A budget classification code is a combination of numbers that characterizes a monetary transaction. This is a convenient way to group budget revenues from organizations and individual entrepreneurs. On June 6, 2021, the Ministry of Finance published new BCC codes for penalties and fines on additional tariffs for insurance premiums. BCCs from January 2021 are determined by Order of the Ministry of Finance dated 06/06/2021 No. 86n. BCCs for contributions to compulsory social insurance are indicated in Appendix No. 1.

Pension contributions under normal working conditions

There have been multiple changes to the division of these contributions in 2021. Until January 1, 2021, the BCC for transferring penalties and fines on additional contributions differed depending on whether the size of the insurance tariff depended on the special labor assessment carried out. From the beginning of 2021, this dependence was removed, but returned starting from April 14, 2021, so it will remain in effect at the beginning of 2021. The BCC for payments is set for the entire list as a whole.

An on-site inspection was carried out at Zvezda LLC. Based on the audit report, a decision was made that the organization underpaid income tax. Based on the decision that has entered into force, the organization sent demand No. 18-52/45678 dated 02/07/2021 for payment of arrears, penalties and fines. UIN specified in the request: 12345678912345678912.

The “Purpose of payment” detail must contain the following information: type of payment and its basis.
Details “Payment order” — 5.
Props 101:

when paying fines for yourself: 01 - for legal entities, 09 - for individual entrepreneurs;
for payments made as a tax agent: 02.

How to issue a payment order to pay a fine on contributions

for a fine related to income tax credited to the federal budget: 182 1 0100 110;
fine related to income tax credited to the regional budget: 182 1 0100 110;
fine related to personal income tax: 182 1 0100 110.

The basis for payment is a tax notice sent by the tax authority (clause 4 of Article 397 of the Tax Code of the Russian Federation). However, each payer must check whether the details are correct, including the budget classification code.

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The form of the payment order and the procedure for filling out the transfer of obligatory payments to the budget are approved by the Directive of the Central Bank of the Russian Federation dated 03.03.2003 No. 1256-U, and the rules for filling out are approved by the Ministry of Taxes of the Russian Federation dated 03.03.2003 No. BG-3-10/98. In 2021, the payment order forms established by the Regulation of the Central Bank of the Russian Federation No. 383-P and Order of the Ministry of Finance dated November 12, 2021 No. 107n are used.

Payment of tax by an individual

What is income for the budget, for taxpayers is payment to the state treasury of taxes and equivalent payments and insurance premiums (except for “injuries”). Therefore, each of them first goes to the accounts of the territorial body of the Federal Treasury and is classified there on the basis of the BCC.

It happens that a fine can be avoided, but this is only likely in situations where the organization made errors in calculating the amounts of contributions due for transfer, but at the end of the year it paid all the amounts correctly. It happens that the provided report contains correct data on the amount of payments, but the entire amount was not received for payment of contributions.

TIN 7703363868, checkpoint 770301001;
recipient of the Federal Pension Fund for the Moscow Region (for the Main Directorate of the PFR branch for Moscow and the Moscow Region);
beneficiary bank of the State Bank of Russia for the Central Federal District;
BIC 044525000;
account 40101810845250010102.

UIN in payment orders: sample

Online magazine for an accountant In this case, the person who was obliged to provide any documentation on time, but for some reason did not do so, is fined. And the one who insures is the one who has the right to do so, or rather the state bodies for control and implementation of certain types of activities, which include the Pension Fund of Russia.

First we write “UFK for...”, enter the name of the region, for example, “UFK for Moscow”,
Then in parentheses we write the name of our tax inspectorate or FSS branch, for example, “UFK for Moscow (IFTS of Russia No. 43 for Moscow)”, or “UFK for Moscow (GU - Moscow regional branch of the FSS of the Russian Federation l / s 40100770142)".

Penalties for insurance premiums: sample payment order for 2021

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KBK 18811630040016000140 Explanation - Fine for non-compliance with the requirements of the legislation of the Russian Federation on payment of a fee to compensate for damage caused to public roads of federal significance by vehicles with a permissible maximum weight of 12 tons (Article 12.213)

KBK 18811630015016000140 Explanation - Fine for violating the rules for transporting large and heavy cargo on public roads of local significance in settlements (Article 12.211)

24 January 2021 15:27

KBK 18811630020016000140 is the code that is indicated as part of the receipt, or more precisely, on line 140, if it is necessary to pay a fine for a traffic violation. More precisely, in case of a violation of the Law of the Russian Federation on Road Safety.

The “Purpose of payment” detail must contain the following information: type of payment and its basis.
Details “Payment order” — 5.
Props 101:

when paying fines for yourself: 01 - for legal entities, 09 - for individual entrepreneurs;
for payments made as a tax agent: 02.

So, those who are interested in deciphering in 2021 KBK39211620010066000140 that the fine is paid according to this detail should know that this is a fine from the Pension Fund for the fact that the RSV-1 form was not provided on time or was not provided at all, and the individual information does not correspond to reality. This fine is subject to mandatory payment, like all other government fines. And payment of a fine of this type occurs with the obligatory indication in field 104 of the above-mentioned BCC.

Sample of filling out a payment order to the tax office in 2021–2021

The Federal Tax Service, by letter dated February 15, 2021 No. ZN-3-1/978, further explained how to set codes when paying insurance premiums and taxes to individual entrepreneurs for themselves and for the employees they hire. In the first and second cases, you need to specify code 09.

The taxpayer status in the payment order is a two-digit code from 01 to 26. It is indicated in 101 fields of the document. If you indicate the wrong code, the treasury will include the transferred amount as outstanding payments. We'll have to clarify the payment.

Kbk 39211620210066000140 fine as a payment order 2021 Sberbank business UIN

Credit institution (its branch)Paying agent Task: drawing up an order for the transfer of money for each payment individual 21 Responsible participant of the Group of Companies 22 Member of the Group of Companies 23 FSS 24 Individual Task: · transfer of money to pay fees, insurance premiums supervised by the Social Insurance Fund; · other payments to the budget system (with the exception of fees for tax officers performing legally significant actions and other payments supervised by tax and customs authorities).