New details in payments for taxes and contributions. Table from the Federal Tax Service

The procedure for filling out payment orders in 2021

The Federal Tax Service has prepared a table whose purpose is to minimize errors in next year’s payment orders.

In the table, each territorial body of the Federal Treasury corresponds to the payment order details that will need to be used next year, as well as the numbers of existing bank accounts.

At the same time, the Federal Tax Service notes that until April 30, 2022 inclusive, there will be a so-called “transition period”, during which it is allowed to use the old treasury account when filling out payments.

BCC for contributions to OPS individual entrepreneurs for themselves in 2022

When an individual entrepreneur pays insurance premiums for compulsory pension insurance for himself, the KBK is indicated in the payment order 182 1 0210 160.

Here is the decoding in 2022 for individual entrepreneurs of this KBK 18210202140061110160: this code is called “Insurance contributions for compulsory pension insurance in a fixed amount, credited to the budget of the Pension Fund of the Russian Federation for the payment of an insurance pension (payment amount (recalculations, arrears and arrears for the corresponding payment, in including canceled ones) for billing periods starting from January 1, 2017).”

Information about the details of treasury accounts

Information on the details of treasury accounts of the Federal Treasury and details of accounts included in the single treasury account

How to make it easier to work with payment orders

To prevent technical errors, it is recommended that company management provide accountants with the electronic service “Kontur.Extern”, which will automatically check the correctness of completion and the presence of required details.

In Externa, all data is entered into the payment slip automatically, as are the bank details of the payer and the tax office. The service is constantly updated , which means the database always contains up-to-date data.

What opportunities does the “Payment of taxes for individuals” service provide?

The Internet service “Payment of taxes for individuals” allows an individual taxpayer to:

• generate payment documents for the payment of property, land and transport taxes before receiving the Unified Tax Notice (in advance);
• generate payment documents for the payment of personal income tax, as well as payment documents for the payment of a fine for late submission of a tax return in Form No. 3-NDFL;
• generate payment documents for debt payment;
• print generated documents for payment at any credit institution or make non-cash payments using the online services of banks that have entered into an agreement with the Federal Tax Service of Russia.

Thus, using this service, individuals can pay the following taxes: