Details for filling out reports and settlement documents. Where is personal income tax transferred? Details for paying personal income tax in a year

In order for the money to go into the budget, you must fill out the payment order correctly. Otherwise, the money will not be credited to the correct account and will be counted as another payment or classified as unknown. The rules for filling out a payment order are prescribed in Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. Form 0401060 is used, given in Appendix 2 to Bank of Russia Regulation No. 383-P dated June 19, 2012. You will find a sample of filling out the 2019 personal income tax payment form below.

When to pay

Payment of the tax must be made no later than one working day following the day the income is issued (Clause 6, Article 226 of the Tax Code of the Russian Federation). An exception is made for vacation pay and sick leave: tax on them must be paid no later than the last day of the month in which the employee was given the appropriate funds.

Therefore, if on the same day you transfer personal income tax from the salary for the previous month and from vacation pay for the current month, then you need to fill out your payment order for both salary and vacation pay (letter of the Federal Tax Service dated July 12, 2016 No. ZN-4-1/12498 @).

How to fill out a tax payment order

Please indicate the amount in full rubles. The rule applies: transfer taxes to the budget in full rubles, rounding kopecks according to the rules of arithmetic: if less than 50 kopecks, discard them, and if more, round to the nearest full ruble.

All fields are required. The date and amount of the write-off are indicated in numbers and in words. Payment orders are numbered in chronological order.

Each field is assigned its own number. Let's look at the rules in more detail.

In 2019, you will need the KBK code for personal income tax 18210102010 011000110. It is the same for paying personal income tax on wages and benefits, and for paying personal income tax on dividends.

Props 21 indicates the order. It is determined in accordance with Article 855. Civil Code of the Russian Federation. When transferring tax, the values ​​“3” and “5” can be indicated. They determine in what order the bank will carry out operations if there are not enough funds in the organization’s account. When transferring personal income tax on a monthly basis, the value “5” is indicated in field 21. If you transfer tax at the request of the Federal Tax Service, then indicate the value “3”.

In field 105 OKTMO is indicated in accordance with the All-Russian Classifier, which was approved by Order of Rosstandart dated June 14, 2013 No. 159-ST. From April 25, 2017, payment orders must indicate the 8-digit OKTMO code.

Field 106 is intended to identify the payment by its intended purpose. The bases are indicated using a letter code:

• TP - for current payments;
• ZD - for debt repaid voluntarily;
• TR - debt repaid at the request of regulatory authorities;
• AP - arrears repaid on the basis of an inspection report before the inspection requirement is issued.

If it is impossible to specify the value of the indicator, set it to 0.

In field 107 you must indicate the frequency of payment of the tax amount or a specific date. Periodicity is essentially the tax period for which money is transferred. Maybe: once a month, a quarter, once every six months or a year. For transfers for October 2019, you need to indicate “MS.10.2018”.

Attribute 108 is written “0”. The exception is cases of debt repayment at the request of regulatory authorities. Then you need to put his number.

Field 109 indicates the date of signing the tax return or “0” if the tax is transferred to the budget before the tax return is submitted. If the debt is repaid at the request of the tax authorities, its date is indicated in this field.

Sample personal income tax payment order in 2019

Payment of penalties by payment order in 2019

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 2019.

The first difference is KBK (props 104). For tax penalties there is always a budget classification code, in the 14th-17th digits of which the income subtype code is indicated - 2100.

KBK for transferring penalties: 182 1 01 020 10 01 2100 110

The second difference between a payment order for penalties is detail 106. The following options are possible:

1. 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.
2. If you pay at the request of the Federal Tax Service. In this case, the base will have the form TP.
3. You transfer based on the inspection report. This is the basis for payment to the AP.

The third difference is detail 107. Its value depends on what served as the basis for the payment:

1. For voluntary payment – ​​“0”. If you are listing penalties for one specific period (month, quarter), it is worth indicating it, for example, MS.02.2018 - penalties for February 2019.
2. When paying at the request of tax authorities (basis of TR) - the period specified in the request.
3. When repaying penalties according to the verification report (the basis of the AP), they also put 0.

If you pay penalties yourself, enter 0 in fields 108 and 109.

In all other cases, in field 108, provide the document number - the basis for the payment (for example, a claim), and do not put the “No” sign.

In field 109, indicate:

• date of requirement of the Federal Tax Service - for the basis of payment TR;
• the date of the decision to bring (refusal to bring) to tax liability - for the basis of an administrative agreement.

The Ministry of Finance has approved a number of new budget classification codes. From the article you will find out: whether the KBK for personal income tax was changed in 2017 for employees, where to indicate the KBK on the payment slip and what code to write down so that the tax goes to the budget.

KBK for personal income tax for employees in 2017

Every year the Ministry of Finance makes changes to the procedure for applying budget classification codes, 2017 was no exception. However, the amendments did not affect personal income tax. This means that it is necessary to use the previous BCC for personal income tax in 2017 for employees.

For example, when paying tax on wages or vacation pay, the following KBK must be entered in the payment order - 182 1 01 02010 01 1000 110.

Table. KBK for personal income tax for 2017 for employees

Our special service “KBK Generator” will help you determine the correct BCC for all taxes. Subscribe to the magazine "Salary" and enjoy all the benefits of being a subscriber.

Where to put BCC in a payment order

In order for the tax to fall into the desired budget, you must indicate the correct BCC in field 104.

In addition, in the payment order for the payment of personal income tax on the income of employees, in field 101 “Payer status” you must enter code 02. Since when paying the income of employees, the company is a tax agent for personal income tax. Read more in the article: “Payer status in payment orders in 2017.”

In field 106 “Basis of payment” you should put TP, and in fields 108 and 109 - zero. Field 110 “Payment type” can be left blank.

But in field 107 you must enter the month for which the tax is paid. For example, MS.02.2017. Or a specific date, no later than which the company is obliged to transfer the tax to the budget. We provided an example of filling out a personal income tax payment slip in 2017 in the article >>>.

For our subscribers, all payments go through the first time. After all, they use ready-made samples of payment orders posted in the electronic journal. You will also gain access to payment cards (or, then the subscription will begin to operate two hours after payment).

What BCCs are established for legal entities for the purpose of paying income tax in 2017? Which BCCs should be used to pay penalties and fines? We present you a convenient table with the current BCCs for 2017.

Paying taxes in 2017: new rates

The procedure for paying income tax in 2017 depends on the tax rate, which depends on the type of income (profit). Cm. " ".

As a general rule (and most often), income tax must be paid to budgets of two levels:

• 3 percent of the profit amount - to the federal budget (if the Tax Code of the Russian Federation does not establish a zero rate);
• 17 percent of the profit amount goes to the regional budget (unless the Tax Code of the Russian Federation and regional legislation provide for other rates). This procedure is provided for in paragraph 1 of Article 284 of the Tax Code of the Russian Federation.

3% goes to the federal budget and 17% goes to the regional budget. Apply these rates to profits received from 1 January 2017. For 2016 profits, apply different rates: 2% to the federal budget and 18% to the regional budget.

Tax for 2016: payment deadline

The amount of income tax accrued for 2016 must be transferred to the budgets no later than March 28 of the year following the tax period. That is, no later than March 28, 2017 (clause 1 of article 287, clause 4 of article 289 of the Tax Code of the Russian Federation). Calculate it (reduce it) taking into account the advance payments transferred during the past year (clause 1 of Article 287 of the Tax Code of the Russian Federation).
Example.
At the end of 2016, Cosmos LLC received a profit of 1,600,000 rubles. Income tax is accrued in the amount of:

• to the federal budget - 32,000 rubles. (RUB 1,600,000 × 2%);
• to the regional budget - 288,000 rubles. (RUB 1,600,000 × 18%).

Read also What income is not subject to income tax from 2019?

During the year, Cosmos made advance payments in the amount of:

• to the federal budget - 29,000 rubles;
• to the regional budget - 199,000 rubles.

Advance payments for income tax reduce the amount of income tax payable at the end of 2016. Therefore she composed:

• to the federal budget - 3000 rubles. (RUB 32,000 – RUB 29,000);
• to the regional budget - 89,000 rubles. (RUB 288,000 – RUB 199,000).

On March 28, 2017, the accountant of Kosmos (a legal entity) formalized the payment of tax with the following documents:
payment order to the federal budget in the amount of 3,000 rubles;
payment order to the regional budget in the amount of 89,000 rubles.

KBK for 2017: table

In 2017, to pay income tax, you need to use budget classification codes, which determine the ownership of the payment sent to the budget for the purpose of paying income tax, penalties and fines by legal entities.

This tax is transferred to the budget either by themselves, or by organizations and individual entrepreneurs making payments to individuals and performing functions.

Deadlines for personal income tax payment for those who pay the tax themselves

Personal income tax payment deadlines for tax agents

Let's consider the timing of personal income tax transfers by tax agents when paying individuals the most common types of income.

Where is personal income tax transferred?

Personal income tax payers and tax agents transfer personal income tax to the place of their tax registration. If the tax agent has separate divisions, then personal income tax on payments to employees working in them is paid at the location of these subdivisions (clause 7 of article 226 of the Tax Code of the Russian Federation).

Payment details for a specific Federal Tax Service can be found in our.

Payment order for personal income tax payment

When filling out a personal income tax payment form, you need to take into account who exactly is remitting the tax: the payer himself or the tax agent.

You can fill out a payment order for the transfer of personal income tax using