CSC NDFL 2018 for employees
As tax agents, all organizations or individual entrepreneurs who have entered into labor or contract agreements with employees are obliged to pay to the personal income tax budget, which requires accurate information about the KPK NDFL 2018 for employees. The payment is sent to the tax office at the location of the enterprise or individual entrepreneur. If there are separate subdivisions, the tax on the income of their employees is paid to the IFTS in which they are registered. The RF Tax Code establishes for individual entrepreneurs working in the patent system and UTII a duty to transfer personal income tax for employees to the inspectorate at the place of business.
If a company has several divisions in one municipality in territories belonging to different inspections, then it has the right to choose one tax inspectorate in which it is possible to register. After that, the personal income tax deducted from employees of all departments should be transferred only to this inspection, for which it is necessary to send the completed form 1-6-Accounting regarding the choice made to the Inspection of the Federal Tax Service at the place of registration of the company (paragraph 3 of article 83 of the Tax Code of the RF).
Principles of budget classification
Budget classification is a grouping of sources of financing, expenditures and revenues used for the preparation and execution of budgets of various levels. Budget classification codes (KBK) are established in accordance with the principles of openness, stability and unity. The current CBD system is approved by order of the Ministry of Finance of the Russian Federation No. 65n of July 01, 2013.
The importance of correctly specifying the CBD
QBC consists of 20 digits, which are divided into groups, allowing to reliably classify the payment. Valid codes are summarized in the mentioned order of the Ministry of Finance. The latest news so far indicates that the provisions of the law for 2018 remain unchanged, therefore tax agents should use the same CBK as in 2017.
Data on decoding codes presented in the table:
|General Administrator Revenue Code||1, 2, 3|
|Code of the type of budget revenues:|
|Income subgroup||5, 6|
|Income item||7, 8|
|Income statement||9, 10, 11|
|Revenue element||12, 13|
|Budget revenue subspecies code||14, 15, 16, 17|
|Group of subspecies of budget revenues||18|
|Budget revenue subspecies code||19|
|Analytical group of the subspecies of budget revenues||20|
Information about whether the BCF has changed or not will help to avoid mistakes when filling out a payment order. If the money is sent to the wrong place, the company or individual entrepreneur will be charged with a personal income tax, and an overpayment will be charged to the erroneously indicated KBC. If there is an underpayment, the tax inspectorate will have the right to accrue penalties for violation of the terms for transferring personal income tax and a fine.
The main kbk for the transfer of ndf are listed below:
|The essence of the payment|
|PIT payable by tax agent for employees||182 1 01 02010 01 1000 110|
|NDFL as advances from income received by foreigners who work on a patent||182 1 01 02040 01 1000 110|
|NDFL private practitioners||182 1 01 02020 01 1000 110|
|Tax paid by citizens themselves, for example, based on the sale of property or from remuneration received from persons who do not act as tax agents||182 1 01 02030 01 1000 110|
|NDFL, calculated on the basis of the income of persons with the profit of a foreign company controlled by them||182 1 01 02050 01 1000 110|
It should be noted that the group value of the subspecies of budget revenues (14-17 KBK figures) depends on the type of payment:
- 1000 - the amount of tax;
- 2100 - tax penalties;
- 2200 - interest on tax;
- 3000 - fines.
Execution of a payment order
Tax agents are required to indicate the BCC in the field 104 and the value 02 in the field 101, which indicates the status of the payer. In the field 105 you must specify the code OKTMO.In case of transferring personal income tax from the incomes of employees of the head office and a separate division, this field should contain 2 OKTMO codes. Otherwise, you will have to apply to the tax inspectorate with a statement on the transfer of tax. As the purpose of the payment, you need to write the incomes of the employees with which the personal income tax is transferred - it will be easier for the inspectors to verify the information on the actual payment of taxes with the data from the 6-NDFL form. A general example of filling can be found in the sample payment order.
Detailed instructions on how to complete payments when paying fees, insurance premiums and taxes are set out in Appendix No. 2 to Order of the Ministry of Finance of the Russian Federation No. 107n of 12.11.2013.
To correct the erroneously indicated kbk, it is necessary to send an application to the IFTS to clarify the payment. Such an error can not cause non-transfer of funds to the budget. Until 2016, taxpayers often argued with the inspectorate regarding the possibility of correcting a kbk if another tax was erroneously indicated. The FTS, in its letter No. ЗН-4-1 / 18643 of 10.26.2015, drew attention to the fact that adjustments are possible only within the framework of one tax. However, in 2016, the ministry changed its mindwhat is evidenced by the letter No. SA-4-7 / 19125 @ of 10.10.2016. Now taxpayers, if there is an error in a kbk, can easily clarify the payment.