Land tax how to find out kbk. KBK land tax (2018) Code KBK land tax

It is important for legal entities to pay the 2018 land tax according to the correct BCC and on time, and for 2018 - by February 1, 2019. An error in the land tax code can be critical. The transfer will fall into the category of unexplained payments and the amount will be considered unpaid. Therefore, before paying, check the codes in the payment slip.

Attention! We have prepared a KBK guide to land tax for 2018. In it you will find current codes for paying taxes, penalties and fines. Download for free:

You can generate a payment slip for the transfer of land tax in the BukhSoft program. The program itself will set the correct BCC, payment order and tax period code. Try it for free:

Download a sample land tax payment slip

KBK

KBK are special codes that systematize budget revenues and expenses. Tax payments relate to budget revenues, therefore, in order to transfer the tax amount, the payer needs to know the correct BCC. It is entered in field 104 of the payment slip.

The structure includes three parts:

• income recipient code;
• income type code;
• income subtype code.

For tax payments, including for land, the recipient is the Federal Tax Service, its code is 182 - these are the first three categories of the KBK. A company can determine all the details of its territorial inspection using the service on the Federal Tax Service website:

The rest of the code means:

Category 4 to 6 – group and subgroup of receipts. In the KBK of land tax in 2018 for legal entities it is “106”;

Levels 7 to 11 – article and sub-article of receipts;

Digits 12 to 13 – budget according to the purpose of payment. For land tax 2018, the KBK contains budget codes in these categories:

• 03 – federal cities;
• 04 – urban districts without division;
• 05 – municipal inter-settlement settlements;
• 10 – rural villages;
• 11 – urban districts with divisions;
• 12 – intracity divisions;
• 13 – urban villages.

• 1000 – tax payment;
• 2100 – tax penalties;
• 3000 – tax penalties.

If you make a mistake in the KBK, the payment will not reach its destination, after which the tax authorities will begin to charge penalties. To reset them, the company will have to clarify the payment. Therefore, we recommend that you check the current BCCs given below.

BCC of land tax in 2018 for legal entities

Legal entities must transfer land tax to the budget at the location of the site. All possible codes for the amount of tax and arrears on it are shown in Table 1.

Table 1. BCC of land tax in 2018 for legal entities

Here is a fragment of a payment form with the KBK land tax in 2018 for legal entities:

KBK: land tax penalties in 2018 for legal entities

Land tax or an advance payment for it may be made under an erroneous BCC. In this case, until the company clarifies the payment, the inspection will charge penalties. See all codes for payments for penalties in Table 2.

Table 2. KBC land tax penalties in 2018 for legal entities

Example

Land tax 2018: KBK

LLC "Symvol" made an advance on land tax to the budget of Moscow for the first quarter in the amount of 72,000 rubles according to an erroneous KBK and within 20 days clarified the payment. The key rate during this period is 7.25%.

Symbol's bills indicate the following BCCs:

- 182 1 06 060 31 03 1000 110 – for the amount of 72,000 rubles;

- 182 1 06 060 31 03 2100 110 – for the amount of 348 rubles.

Firms face fines only for annual land tax arrears, and the inspectorate does not impose fines on the timing of advance payments. The amount of the sanction for late annual payments is 20% of the amount of the arrears, unless the inspection has proven the company’s intent to cause damage to the budget. If intentionality is proven, the fine increases to 40% of the amount of the arrears. See Table 3 for all codes for penalty payments.

Table 3. Land tax 2018: BCC for fines

KBK - land tax for organizations 2018year is paid indicating this code in the payment slip. The BCC itself is selected based on the type of municipality in which the land plot is located. Let's study the list of land tax codes applied in 2018.

What are the established BCCs for land tax and penalties (fines) for it?

When completed by legal entities (only they calculate and pay the tax in question independently), payments for the KBK land tax in 2018 are applied in accordance with the following table.

* Tax transferred on time, or arrears arising due to delay.

Don't know your rights?

But why is it important to correctly indicate when transferring the main payment, fine, penalty for the KBK land tax in 2018?

What are the consequences for a legal entity when indicating an incorrect BCC?

The main purpose of the BCC in a payment invoice for any tax is to assist the Federal Tax Service in correctly identifying the payment, in certifying the fact that the taxpayer has fulfilled his obligations to the budget. If an incorrect BCC is indicated, the land tax in 2018 will not be considered unpaid, but there is a possibility that additional clarifications regarding the payment made will need to be sent to the Federal Tax Service (clause 7 of Article 45 of the Tax Code of the Russian Federation).

In turn, it is highly undesirable to indicate incorrect information on the payment:

• name of the payee's bank;
• Federal Treasury accounts (subclause 4, clause 4, article 45 of the Tax Code of the Russian Federation).

If such errors are made, the payment will not be credited to the accounts of the Federal Tax Service and will have to be made again. The amount already paid can be returned to the taxpayer’s bank account.

The BCCs established for land tax in 2018 for legal entities are selected based on the type of municipality on whose territory the taxable land plot is located. BCCs for fines and penalties are selected in the same way.

The BCC for payment of land tax depends on the type of municipality in whose territory the site is located. All the necessary information for 2019 is in our article.

BCC for land tax in 2019 for legal entities

In 2019, all companies that own land plots must make a land payment for 2017 to the budget. The specific deadline for fulfilling the obligation is set by the authorities at the local level. However, it cannot fall in January 2019. The last day may be February 1 or a later date (Article 397 of the Tax Code of the Russian Federation). The link to February 1 is made because this is the last date for submitting the “land” declaration to the Federal Tax Service for the reporting year.

So, like any KBK, the code for land tax in 2019 consists of 20 numbers. The first three (182) indicate to whom you are transferring the money (Federal Tax Service). The next three digits (106) indicate the tax itself. The most important categories are 12 and 13. They show which budget the funds are allocated to:

• 03 – budget of the cities of Moscow, St. Petersburg, Sevastopol;
• 04 – budget of the urban district, which has no internal division;
• 05 – budget of inter-settlement territories;
• 10 – budget of a rural settlement;
• 11 – budget of the urban district with internal divisions;
• 12 – budget of intracity districts;
• 13 – budget of the urban settlement.

Let us remind you that the tax, as well as advance payments for it, are paid according to the details of the Federal Tax Service directly at the location of the land plot (letter of the Ministry of Finance of Russia dated March 29, 2017 No. BS-4-21/5790).

BCC for land tax for 2019: table

If your local laws provide for reporting periods (quarters) for land tax, then you pay advances throughout the year. Otherwise, there is no need to transfer interim payments (clauses 6 and 9 of Article 396 of the Tax Code of the Russian Federation).

In 2019, if advances are established in your area, use the same BCCs that apply when transferring taxes for 2017 (see table above).

Based on the results of 2018, if legislators do not accept any changes, use the same values ​​to fill out field 104 of payment orders.

Note that the BCC for land tax has not changed for several years. So, in 2017, the land tax codes for legal entities were the same. Therefore, if you need to pay off an old arrears, there should be no confusion. In the case of land tax, it is more important to monitor the status (borders) of your territory. And if any changes occur in the administrative division (the land moves to another “volost”), be on the alert and immediately double-check whether it is legal to use the current code.

You will need to know the budget classification codes (BCC) when paying land tax for 2018 when filling out a payment order. What encoding is used for different types of land tax deductions, where to find other details for paying tax, read our article.

The procedure for calculating and deducting tax on land plots owned by legal entities is established by Articles 387 – 398 of the Tax Code of the Russian Federation. This tax must be paid by those enterprises that:

• are the official owners;
• have the right of unlimited use;
• received the plot on the basis of lifelong inheritable ownership.

Important! Enterprises using land plots for free use or renting them from the owners are not payers of land tax.

As follows from the provisions of Article 389 of the Tax Code of the Russian Federation, a company is exempt from paying land tax when:

• the site is excluded from land circulation on the basis of federal legislation;
• on the site there are objects officially recognized as particularly valuable cultural heritage, of archaeological value, as well as museums and nature reserves;
• the site is located on territories classified as forest or water fund lands;
• the site is included in the list of common property owned by the owners of the apartment building.

Land tax is local, that is, all payments for it go entirely to the budget of the municipality where the legal entity is registered. At the same time, when generating a tax payment order, the taxpayer is required to indicate in this document the budget classification code - KBK for land tax 2018. Also, the payment order must contain the details of the payee. This is a territorial branch of the Federal Treasury; all money transferred by citizens and legal entities to budgets of all levels is accumulated in the accounts of these bodies.

Not every head of a small enterprise will be able to independently deal with contributions to budgets and determine the BCC for land tax of organizations. It is better to delegate this work to a full-time accountant, but it will be cheaper to delegate the functions of paying taxes and submitting reports to a large company.

How to determine the BCC of land tax

Budget classification codes are unique. Using them, you can determine both the type of fiscal fee and the type of payment. The BCC for payment of land tax in 2018 for legal entities is made up of 20 digits. Their sequence and combinations make it possible to unambiguously identify the purpose of the transferred amount. In total, the KBK contains six combinations. The decoding of the digital combinations that make up the KBK is given in the table:

In accordance with the KBK, the land tax of organizations is also divided depending on the type of object of taxation, that is, on where the land plot is located. The budget classification codes that are indicated in the land tax payment are shown in the table. In it you will also find the coding for fines and penalties for land tax in 2018 for legal entities in accordance with the BCC:

The procedure and deadlines for paying land tax in accordance with the KBK

Since enterprises that own land transfer tax for it to local budgets, it is the authorities of municipalities that establish the procedure and deadlines for its payment. Guided by local legislation and the CBC, land owners make 2018 land tax deductions for legal entities. Through their legislative acts, municipalities also have the right to independently determine whether enterprises will make advance deductions for land tax or pay it once a year.

Since paragraph 3 of Article 398 of the Tax Code of the Russian Federation sets the deadline for filing a tax return on land no later than February 1 of the year following the reporting year, the deadline for transferring tax at the end of the year cannot be set earlier than the specified date. Therefore, as a rule, the deadline for paying land tax based on the results for the previous year is set at the beginning of February.

Important! The taxpayer can obtain the information necessary to determine the tax base about the cadastral value of a specific plot in the database of the Unified State Register of Real Estate.

The remaining details for paying land tax for 2018 for legal entities, including details of the territorial branch of the Federal Treasury, can be found at the tax office at the place of registration.

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