As always, we will try to answer the question “Kbk Personal Income Tax From Dividends In 2021 Sample Payment Order”. You can also consult with lawyers for free online directly on the website without leaving your home.
By the way, you will find a sample payment order for personal income tax transferred from payments to employees in. If an individual entrepreneur pays tax on his income on the OSN, then in field 104 of the payment slip he must indicate 182 1 0100 110. In some situations, an ordinary individual (not an individual entrepreneur) has to pay personal income tax (PIT) on his own.
Personal income tax is assessed separately for residents and non-residents of the Russian Federation, but this does not apply to employees. Some income specified in the legislative act is not subject to taxation (for example, inheritance, sale of real estate older than 3 years, gifts from close relatives, etc.) The income declaration gives individuals the right to certain tax deductions.
KBK for personal income tax on dividends in 2021: sample payment order
The transfer of tax to the LLC budget must be made in accordance with clause 6 no later than the day following the day of payment. The tax can be transferred in one payment, regardless of the number of dividend recipients.
It is extremely important to prevent late payments to the budget. In this case, even if the KBK is written incorrectly, you will not be fined. The FN will charge penalties, but after submitting clarification, it will cancel them. But to do this, give the order to the bank on time.
What to do if you made a mistake with the KBK for personal income tax on dividends in 2021
Personal income tax taxpayers include:
- physical persons who are foreign citizens and stay in Russia for 183 days or more per year;
- physical persons who are Russians or citizens of other countries, regardless of their time spent in Russia, if the source of their income is in our country.
But if the company still has to pay penalties or fines, then the KBC will be different. Therefore, let's turn to the table where we have collected all the CBKs operating in 2021, which may be useful to you when it comes to personal income tax on dividends.
In this case, personal income tax is withheld from the income of individuals and transferred to the budget using the same BCC that is used when withholding tax on other employee income.
Some subtleties
Residents of the Russian Federation are considered to be those persons who spent 183 consecutive days on its territory during the current year. For them, the interest rate on taxes is usually lower than for non-residents.
Regarding personal income tax, it will be calculated at 13% from the income of state residents, and 15% from the income of non-residents. As you can see, when planning to receive dividends, it is better to adjust the time of your stay in the country.
A different situation is created if dividends are paid in kind. Thus, the organization loses the opportunity to withhold the tax amount, and the tax agent does not have the right to pay it for an individual. At the same time, dividends are usually of an impressive size and it is beneficial for the state to withdraw the tax amount from them. The tax agent, in order to avoid a fine, as well as fulfill his duties, must inform the tax authorities about the receipt by an individual of such income from which the tax agent could not withhold tax. The obligation to pay it in this case passes from the tax agent to the individual himself.
So, dividends, being a form of income for an individual, from his participation in an organization or enterprise, should also serve as a tax base for the calculation and payment of personal income tax, as are other incomes, such as wages and benefits. Payment of personal income tax on dividends is mandatory, if not by the organization itself, as a tax agent, then by an individual.
Personal income tax rate on dividends in 2021
For example, it is impossible to generate one payment slip for the payment of personal income tax from wages and from compensation upon dismissal, since despite the fact that they have the same deadline for transferring personal income tax (the day following the payment of income), they do not have the same date of receipt of income (for wages). payment is the last day of the month, for compensation - the day of payment).
From January 1, 2021, all insurance premiums must be sent to the Federal Tax Service. with the exception of the “injury” contribution, which will continue to be paid to the Social Insurance Fund. In this regard, the BCC indicated in payment orders by payers should also change. These twenty-digit codes must be indicated in field 104 of the payment slip for the correct distribution of taxes and contributions going to the budget. It is worth noting that personal income tax is calculated for all employees. It doesn’t matter what document they work under - a labor or civil law agreement. In this case, tax should be withheld only from accrued wages - upon payment. The payment deadline is no later than one day after the payment is issued.
To pay personal income tax, various codes are used, which depend on who is making the payment and for what. BCF values were approved on July 1, 2013. by order of the Ministry of Finance of the Russian Federation No. 65n. The same values apply now, and regarding the procedure for working with the BCC for personal income tax for employees in 2021, the last changes were on December 16, 2014. in the order of the Ministry of Finance of the Russian Federation No. 150n, which specified the correct use of codes.
This is important to know: Compensation for unused vacation upon dismissal, personal income tax code in 2021
What payments should be used to calculate tax?
When providing jobs to individuals, the employer pays wages no less than twice a month. Reporting of these payments occurs at the end of the month for which the salary is issued. The tax must be withheld at the time it is actually received, and the amount must be transferred to the budget no later than the day following the day the salary is issued in person.
Mandatory payments include vacation pay and temporary disability benefits. If vacation pay is calculated independently by the employer, then sick leave benefits are paid only on the basis of the presentation of sick leave by the sick employee. Reporting on these amounts is prepared on the last day of the month when the accrual occurs. The employer has the right to pay these amounts along with the salary. The tax on these payments must be transferred the next day after they are deducted from the employee.
Tax is also calculated from payments made upon dismissal. This includes both wages and vacation pay, as well as severance pay, the amount of which exceeds the limits established by law.
The deadline for transferring tax to the budget is, in principle, one – the next day after payment to the employee and deduction of the tax amount.
Payment order for personal income tax in 2021: sample
In a situation where the payment did not fall into the budget, it will not be possible to clarify it, and the tax agent will be considered a debtor under the personal income tax item. This can be caused, for example, by an error in the account details of the territorial Federal Treasury.
Errors in the details with which the KBK correlates can also lead to payments being classified as unclear.
As for dividends, from 2021 a rate of 13 percent has been established for them. If the company has foreign employees, then personal income tax for them is calculated using the same formula, but the tax rate will be different.
The payment will remain unclear until the Federal Tax Service itself or the taxpayer finds out what kind of money it is. In principle, a taxpayer who has indicated an incorrect BCC can do nothing and simply wait until the tax authorities figure it out on their own.
After receiving the base, you need to multiply this digital value by 13%. As a result of this action, the amount of personal income tax that must be paid will be obtained.
Vacation payments are also subject to personal income tax, because it is the same salary, only for the rest period. The tax must be paid before the end of the month in which the employee received his vacation pay.
When a company passes through many payments with different budget classification codes, it is very easy to make a mistake in writing the BCC for personal income tax on dividends. Fortunately, the error can be corrected without significant damage to the organization if the right steps are taken.
To pay personal income tax, you must transfer the required amount to the tax authorities. To do this, you need to know the details of the regional representative office of the Federal Tax Service where the funds are sent.
An error in a payment order from KBK for personal income tax automatically leads to the fact that the money will not be transferred to the required address. That is, the Federal Tax Service will consider you a debtor for this tax.
But if the company still has to pay penalties or fines, then the KBC will be different. Therefore, let's turn to the table where we have collected all the CBKs operating in 2021, which may be useful to you when it comes to personal income tax on dividends. How many business projects are born in a cafe over a glass, when a person with organizational skills and ideas scams his friend out of money to open a business. The latter hopes to receive a substantial sum, called dividends, for the rest of his life.
Such a payment order has both similarities with a regular one (it states the same status of the payer, indicates the same details of the recipient, the same income administrator), and differences. We will dwell on the latter in more detail, and then we will provide a sample payment slip for penalties for personal income tax 2021.
The tax agent is fined 20% of the unpaid personal income tax on dividends immediately after the delay in transferring it to the budget (Article 123 of the Tax Code of the Russian Federation). Penalties are accrued for each day of delay (Clause 3, Article 75 of the Tax Code of the Russian Federation). The deadline for paying personal income tax to the budget in this case is the next day after the day of payment of taxable income to an individual by a tax agent (clause 6 of Article 226 of the Tax Code of the Russian Federation).
What actions should you take if you mistakenly indicated the wrong KBK when paying personal income tax?
It is fortunate for the enterprise that if the error occurs in the KBK, then it can be corrected, then the right steps must be taken.
The first step is to write an application to clarify the details to the territorial branch of the Federal Tax Service. The application is written in any form, since a unified form has not been approved at the legislative level. The application must include the following information:
- Number and date of the payment order in which the incorrect BCC is indicated;
- What is the payment amount and what type of payment?
- Enter the wrong KBK code;
- The correct data is entered
The completed application must be signed by the head of the enterprise.
She has two options: either the entire account or a separate amount is frozen, specifically for a penalty, and then the organization can work on the account. Then the bank will be obliged to write off a fine from you and upon receipt of it by the Federal Tax Service, unblock the account.
There are often cases when the tax office illegally blocks accounts, in this case:
1. Contact the head of the inspection and provide an explanation of why you believe that your account is illegally frozen
2. If management refuses to look into this issue, you can go to court
3. If you are right and the court admits this, then the tax office will pay you a penalty for those days when the account was illegally blocked
Payment of personal income tax on dividends in 2021 deadlines
Let's take a closer look at what rules should be used to reflect the KBK personal income tax on dividends in a payment order in 2021 in relation to other key details.
Whatever remains after deducting mandatory expenses is considered undistributed income. Moreover, in the legislation of the Russian Federation there is no such terminology as “net” profit. For this reason, you need to take accounting information as a basis, which is confirmed by the balance sheet and accompanying applications.
According to current legislation, in 2021, income tax for employees must be paid no later than the day following the date of payment to employees. For example, if an employer issued wages for February 2021 on March 1, then personal income tax should be withheld on March 1 and transferred before March 4 (since March 2 and 3 are days off).
The accrual process So, first of all, the organization accrues dividend amounts to its investors. For example, Vasilenko P.P. and Tereshchina T.V., organized an LLC and invested shares of 60% and 40% in the authorized capital, respectively.
There are no particular difficulties in preparing income tax payments. The main thing is to pay attention to the key details. There are differences here for legal entities and individual entrepreneurs. We will tell you how to correctly fill out a personal income tax payment order.
Let's fill out the payment order, not forgetting to indicate the BCC for personal income tax on dividends. Be careful! KBK is always placed in field 104 of the payment order (see sample). The project is just being considered. No specific dates have been set. And there is no decision yet whether it will be accepted or...
All foreign citizens are subject to migration registration. The basis and purpose of entry does not matter. In 2021, notification of the arrival of a foreign citizen is submitted by the receiving party.
This is important to know: Sick leave during vacation under 6 personal income taxes
To do this, you need to know not only the legislative framework, but also some features. In the process of forming an LLC, it is necessary to remember that there is a need to distribute income received from business activities among all founders. Income is distributed according to clearly established rules in accordance with the available shares.
Personal income tax on dividends in 2021 rate, KBK (budget classification code), for residents and non-residents, payment order, how to pay and complete information on paying income tax.
This means that personal income tax on dividends is subject to the same provisions as income tax on wages or other payments. Therefore, the BCC for personal income tax on dividends, which you put in the payment order, coincides with the BCC for personal income tax.
Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual.
If an individual receives profit from participation in organizations, he must pay tax on it, which will be withheld by the tax agent (organization). An individual will transfer personal income tax independently if, being a resident of the Russian Federation, he receives dividends from abroad. The fourth BCC (10th category 3) is intended for citizens who independently pay personal income tax on their income received from the sale of property or from leasing it, from foreign sources, from gambling winnings, as well as in cases where the tax is from salaries or dividends were not withheld by the tax agent.
KBK dividends in 2021
- The date and number of the protocol must be indicated;
- everyone present at the meeting is listed;
- the agenda is indicated;
- the location of this meeting is indicated;
- At the end of the document, the chairman and secretary of the meeting put their signatures.
Payment order for payment of dividends in 2021
KBK codes are used by all organizations and individual entrepreneurs transferring budget payments when drawing up payment orders. These codes help tax and government fund officials track what taxes and contributions you pay.
Therefore, you can use standard forms that are filled out when paying money from the cash register or when transferring funds from a current account. At the same time, keep in mind that dividends must be paid to shareholders in cash.
It is worth noting that the purpose of the payment document may indicate the date of actual occurrence of income. Thanks to such information, representatives of territorial tax services can immediately verify the fact that there was no violation of the deadlines for payment of personal income tax.
Purpose of payment in payment slip for payment of dividends sample
= Dividends * rate%. This video will tell you what dividends and personal income tax on dividends are: Calculation with an example of calculation To calculate personal income tax on dividends, we will use the following conditions. The decision of the general meeting established the payment of dividends to the founder in the amount of 75,000 rubles.
Article 43 of the Tax Code of the Russian Federation “Dividends and Interest” recognizes as dividends any income (even from sources outside Russia) that was received by a shareholder or participant in the distribution of the organization’s profit after taxation.
» » Back to Profit that individuals receive as a result of equity participation in organizations and companies is called dividends. It is paid directly by organizations to individuals. This situation, along with other payments intended to individuals from organizations, is accompanied by tax payments.
KBC with personal income tax dividends of founders per year
First of all, you need to submit an application to the territorial branch of the Federal Tax Service. This possibility was indicated by the Ministry of Finance in its letter dated January 19, 2020 No. 03-02-07/1/2145. The application is written in free form, but it must be noted:
The situation with bonuses was recently clarified. Tax officials explained that if the bonus is production and is paid before the end of the month for which it is accrued, personal income tax does not have to be withheld from it when paid. Since it will be considered that the tax was transferred to the budget ahead of schedule.
At the same time, a payment order for personal income tax on dividends is issued. For individuals who stayed in Russia for at least 183 days during a calendar year (tax residents), the tax rate is 13%, for other categories - 15%.
Rules for filling out a payment slip for the payment of dividends - a sample payment order for transferring money to the founders
If a company pays such a type of profit as dividends in 2021, then this indicates that the structure of the enterprise is established correctly, and the general management of management is carried out in the right direction and as efficiently as possible.
Payment of personal income tax on annual dividends: how to correctly fill out field “107” of a payment slip
The rules for filling out payment orders were approved by Order of the Ministry of Finance dated November 12, 2013 No. 107n. According to these rules, the value of the tax period indicator is indicated in field “107” of the payment. This field consists of 10 characters, eight of which have semantic meaning, and two are separating characters and are filled with a dot. In this case, the first two characters are intended to determine the frequency of tax payments:
- “MS” - monthly payments;
- "Q" - quarterly payments;
- “PL” - semi-annual payments;
- "GD" - annual payments.
The next two characters contain the two-digit number of the month (01 to 12), quarter (01 to 04), half year (01 or 02) or year (00). The last four digits indicate the year for which the tax is paid. Accordingly, field “107” can be filled, for example, as follows: “MS.02.2019”; "KV.01.2019"; "PL.02.2019"; “GD.00.2019”, etc.
Thus, when paying personal income tax on salary amounts, the frequency of payment is set as a month (the first 2 digits of requisite 107 take the value “MS”), since personal income tax on wages transferred monthly is also paid to the budget monthly.
As for dividends, the frequency of their payment is established by the owners of the organization. Such payments can be made quarterly, semi-annually or once a year.
How to fill out field “107” of a payment slip if the decision on the distribution of net profit between participants (shareholders) is made once a year?
The Ministry of Finance believes that in such a situation, the payment order is filled out according to the general rules. That is, when paying personal income tax on dividends transferred once a year, detail “107” of the order for the transfer of funds must be filled out in the format “GD.00.2019”. At the same time, officials remind that the tax amount must be transferred no later than the day following the day the taxpayer pays income (clause 6 of Article 226 of the Tax Code of the Russian Federation).
Note that when filling out payment slips for paying taxes and contributions, those who generate payment orders using web services feel most comfortable. All necessary updates, including current BCCs, new codes for payer status, recipient details, etc. are installed in them in a timely manner without user intervention. When filling out the payment form, the required values are entered automatically. If an accountant makes a mistake (for example, leaves a field blank or indicates an invalid value), the service reports the error and tells you how to fill out this field.
KBK for personal income tax payment
Paid by the tax agent monthly on payday, maximum the next day. In case of payment of sick leave and vacation benefits, the tax is transferred by the tax agent no later than the end of the month of their payment. It does not matter who the tax agent is - a legal entity or an individual, an LLC or an individual entrepreneur.
Personal income tax is calculated by subtracting documented expenses from the amount of income of individuals and taking a certain percentage of this amount (tax rate). Personal income tax is assessed separately for residents and non-residents of the Russian Federation, but this does not apply to employees. Some income specified in the legislative act is not subject to taxation (for example, inheritance, sale of real estate older than 3 years, gifts from close relatives, etc.) The income declaration gives individuals the right to certain tax deductions.
Sample personal income tax payment order in 2021
A sample personal income tax payment order in 2021 is necessary in order to correctly execute such an order. If at least one of the points contains an error, the transferred money will go to the wrong destination, and you will also have to pay a fine due to the delay in payment.
A payment order is used when transferring funds to another account to pay taxes, pay dividends, wages, etc. Productions that are single or medium-sized in terms of output can issue an order through a bank. Large organizations can generate and send any order via Internet banking.
For small organizations, programs are available that make it easier to create an order. However, you should be careful when filling out each item. Particular attention should be paid to the following details:
- Name of the recipient's bank;
- Treasury account (Federal).
What is encrypted in the KBK NDFL
KBK is a budget classification code. It consists of 20 characters, where:
- Characters 1 to 3 are the revenue administrator code. Personal income tax is administered by the tax authorities - code 182 is set for them.
- Characters 4 to 13 reflect the code of the type of income (group, subgroup, article, subarticle, element of income). Personal income tax belongs to group 100 (tax and non-tax revenues), subgroup 101 (income taxes, income).
- Characters 14 to 17 determine the income subtype code. Budget classification includes the following subtypes:
- 1000 - payment amount (recalculations, arrears and debt for the corresponding payment, including canceled ones);
- 2000 - penalties and interest on the corresponding payment;
- 3000 - the amount of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation.
- Characters 18 to 20 indicate the general government sector operations classifier code. Tax income corresponds to code 101.
Sources
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- https://nalog-nalog.ru/ndfl/uplata_perechislenie_ndfl/novye-kody-kbk-po-ndfl/
- https://saldovka.com/nalogi-yur-lits/kodi-kbk/kbk-dlya-shtrafov-po-ndfl.html
- https://xn—-btbhxcbx.xn--p1ai/novosti/kbk-na-doxodyi-fizicheskix-licz.html
- https://assistentus.ru/kbk/ndfl/
- https://buhguru.com/ndfl/kbk-po-ndfl-v-2020-godu.html
- https://nalog-nalog.ru/ndfl/uplata_perechislenie_ndfl/kakie_kbk_po_ndfl_za_sotrudnikov/
Changes in budget classification codes
The sample KBK personal income tax payment order for dividends in 2021 is practically no different from a payment order with a different purpose. All numbers, codes, signatures and seals remain unchanged. The minor differences are the BCC (when filling out electronically, it is selected from the list) and the purpose of payment (indicated manually).
This is important to know: Does a company have the right to pay personal income tax from its own funds?
All existing codes are indicated in the articles of the Tax Code. Their changes are supported by relevant orders. At the moment, the BCC has not changed for payments:
- Personal income tax on income from a tax agent (except for the cases described in Articles 227 and 228 of the Tax Code);
- Personal income tax from citizens whose methods of obtaining income are described in Article 227 of the same code;
- Personal income tax on citizens’ income, which is described in Article 228 of the Code.
Payment of penalties for personal income tax in 2021, a sample payment order of which is given below, will be charged depending on the category to which it belongs:
- Personal income tax penalties from Russian organizations that received dividends from domestic organizations;
- Penalties from foreign organizations that received dividends from Russian ones;
- Penalty for personal income tax from domestic organizations that received dividends from foreign organizations.
The BCC is different for each type of penalty. In 2021 you must indicate:
In fact, the BCC of each type differs by one number. You should be extremely careful when filling out.
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Some important points regarding payment of fines:
- The recipient's details are identical to the details of the tax office to which standard payments are made;
- If the request for payment of penalties does not indicate the UIN (UIP), you should indicate “0”;
- The BCC should be indicated for the period in which the penalty is paid (for example, the penalty is accrued until 2021, and payment is made in 2021. Then the payer indicates the BCC for the current period).
Procedure for filling out documentation
The procedure for filling out a personal income tax payment order in 2021, the sample of which is standard, boils down to filling out the document details one by one. The table describes the purposes of each attribute.
Fig.1. Table of field assignments in a document
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The deadline for paying personal income tax on dividends in 2021 will be the day of their payment. The method of receiving dividends does not matter (cash, through the cash register, from a current account).
Important
Income tax must be paid on dividends on the day on which they were transferred.
Where to pay income tax on dividends in 2021 In 2021, personal income tax on dividends received by an individual should be paid at the place of registration of the organization with the Federal Tax Service that paid them. KBK in 2021 to transfer income tax on dividends to individuals 182 1 0100 110. Income tax on dividends, based on paragraph 6 of Article 226 of the Tax Code of the Russian Federation, must be transferred either on the day of their payment or on the next day. How to calculate income tax on dividends in 2018 In 2021, in the 2-NDFL certificate, income tax for Russian residents is calculated at a general rate of 13%.
Payment order for payers 2021
An approved sample of filling out a payment order for personal income tax in 2021 is shown in Figure 2.
Fig.2. Sample payment order
The complex term “payment order” can be interpreted as an order to transfer a certain amount to the account of the tax system to pay tax. This order is used in all types of settlements. This fact is especially convenient for large organizations, because non-cash money transfers significantly save working time.
One of the points that is often overlooked is field 4 “date of completion”. Filling out this field is easy. In order to correctly enter the date, you need to know the exact deadlines for paying the tax for which the order is being drawn up. Below are the main date formats.
A typical example of filling out field No. 4:
- The date is set in the usual order (month, day, year) if we are talking about paying personal income tax as a tax agent. This is due to the absence of strict payment deadlines (specific dates) in the legislation;
- When it comes to transferring premiums (insurance), the date format remains the same. The exception is a transfer that is associated with injuries (in this case, instead of the date, you must indicate “0”).
The completion date may look like this:
- MS – corresponds to the serial number of the month;
- KB - quarter number;
- PL - first or second half of the year;
- GD - reporting year.
Often, people who are responsible for working with documents have a question about what will happen if there is an error in the above field. Nothing bad will actually happen. All funds will be transferred to the specified details. In this case, each representative has the right to clarify the date on the payment slip. To do this, you must submit a corresponding application.
Changes from June 1, 2020
Please note the amendments from 06/01/2020: from this date, in field 20 of the payment order, indicate the code of the type of income. For wages, benefits and compensation for harm, there are different codes approved by the Central Bank.
The new coding was required so that bailiffs knew from which payments funds could be withheld under writs of execution.
New codes for salary payments can be found in the instruction of the Central Bank of Russia dated October 14, 2019 No. 5286-U, which is called “On the procedure for indicating the code of the type of income in orders for the transfer of funds.”
There are only three possible codes (see table). The choice depends on the type of payment to employees and contractors. Therefore, it will not be possible to transfer salary and benefits or compensation in one payment order.
| CODE | WHEN TO POST |
| 1 | When transferring salaries, vacation pay, royalties, from which only part of the money can be withheld (Article 99 of Law No. 229-FZ) |
| 2 | When transferring child benefits, travel allowances and other funds from which debts cannot be withheld (Article 101 of Law No. 229-FZ) |
| 3 | When compensating for harm caused to health and paying compensation from the budget to citizens injured as a result of radiation or man-made disasters |
Along with the code, you must enter the amount of debt that was collected under the writ of execution. This way the bailiffs will check whether the company executed the court document correctly. For a violation, administrative liability is possible (Part 3 of Article 17.14 of the Administrative Code).
Tax on dividends of non-resident individuals
The tax changes that occurred in 2021-2021 affected personal income tax rates on dividends from residents of the Russian Federation. For non-residents, tax rates remained the same – 15%. Let's consider how the calculation and payment of this tax occurs, as well as the details of determining the tax status of a person.
The 12 month period specified in the law cannot be considered as a tax period from 1 January to 31 December. This period can begin and end in different tax periods, for example, from May 10 in 2021 to May 9 in 2021. The period is determined on the date of receipt of income.
How to fill out a personal income tax payment form
- If you have calculated the penalties yourself and pay them voluntarily. In this case, the basis will have a tax code, that is, voluntary repayment of debt for expired tax periods in the absence of a requirement from the Federal Tax Service.
- If you pay at the request of the Federal Tax Service. In this case, the base will have the form TP.
- You transfer based on the inspection report. This is the basis of payment to AP.
When to pay
Field 109 indicates the date of signing the declaration for the tax paid or “0” if the tax is transferred to the budget before the submission of the declaration. If the debt is repaid at the request of the tax authorities, its date is indicated in this field.
- Don't pay income tax twice. That is, having found an error, you should not immediately issue a repeat payment and transfer the same amount to the budget again;
- If it comes to penalties, there is no need to run quickly and pay them. Try to correct the situation first, and if everything works out, the Federal Tax Service will cancel the sanctions in the form of penalties. This works when the payment document itself is executed flawlessly and the tax is paid without delay.
BCCs for different taxes and contributions are very similar to each other. Sometimes combinations differ by one digit. Therefore, it is very easy to make a mistake in specifying the budget classification code. A simple human factor will play a role. There is no need to panic in this situation. We'll fix everything.
Sample payment order 2021 from KBK for personal income tax on dividends
Dividends were issued in February 2021, and the next day the accountant filled out a payment slip for income tax in the amount of: 31,850 + 11,375 + 2275 = 45,550 rubles. Here's how (see example below):
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The calculation itself is made for each individual receiving dividends and directly depends on whether the company itself received similar payments. Article 214. Peculiarities of paying personal income tax in relation to income from equity participation in an organization Article 275.
