Personal income tax payment details. Bank details for tax transfers

In order to avoid errors when filling out details of payment documents, you can use the service “Address and payment details of your inspection”, with the help of which, by selecting the necessary details, you can generate a settlement document in electronic form

The information below depends on your region (77 Moscow city)

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Details for transferring taxes and fees

Transfer of all taxes and fees, including regional and local, administered by tax authorities, is made to a single treasury account No. 40101810045250010041, opened by the Federal Treasury Department for Moscow in the Main Directorate of the Bank of Russia for the Central Federal District of Moscow (full), GU Bank of Russia for the Central Federal District (short), BIC 044525000.

In accordance with the Tax Code of the Russian Federation, the obligation to pay tax is fulfilled in the currency of the Russian Federation.

The obligation to pay tax is not considered fulfilled if the taxpayer incorrectly indicates in the order to transfer tax the account number of the Federal Treasury for the relevant constituent entity of the Russian Federation and the name of the recipient's bank.

The obligation to pay calculated tax payments arises for various categories of taxpayers - agents, individual entrepreneurs, individuals (residents and non-residents) in terms of income received. Where to pay – federal or regional tax? According to the current tax collection system in the Russian Federation, namely stat. 13 of the Tax Code, income tax refers to federal taxes that form a significant part of budget revenues.

The obligation to pay it arises not only from Russian citizens, but also from foreigners receiving income within the Russian Federation. Comprehensive rules for regulating personal income tax are contained in Chapter 23 of the Tax Code. Until 2016, income tax was paid directly on the day of actual receipt/issue of income, then the rules changed and the moment of withholding depends on the type of payment. For wages, the deadline is the day following the day of issue; for benefits and vacation pay, the deadline is the last day of the month of issue.

When asking the question: Which personal income tax is federal or regional, it is equally important to know which budget the funds go to? Employers need to understand that distribution depends on established budget filling standards. Where the personal income tax goes is determined by the BC RF - stat. 56, 61, according to which 85% of revenues (100% for foreigners) are sent to the regional/regional budgets, and 15% to municipalities of various types (districts, districts, settlements, etc.).

Personal income tax - which budget is credited to?

It does not depend on where the tax is paid to which budget the personal income tax is transferred. The procedure for payment, deductions, and payment details are the same throughout the country. This is the main difference between federal fees and regional and local ones: local authorities do not have the right to regulate the specifics of accrual and payment by approving local legislative acts. As happens with, for example, land or transport taxes.

These differences significantly simplify the procedure for paying off obligations for taxpayers, regardless of who transfers the money - a tax agent or an individual. It doesn’t matter what budget the payment is made to – the details will be the same. Transfers are possible by bank transfer, in cash through a bank cash desk, or by postal transfer. The payment is formed in one amount to the federal details of the tax office where the enterprise is registered or the individual is registered. Further distribution between budgets is carried out by the Treasury independently, without the participation of payers.

Where to pay personal income tax for LLC employees

Payment of income tax by the employer is made in a single total amount for reporting periods within the established time limits. Tax workers carry out reconciliations of paid and accrued personal income tax based on reporting - 2-NDFL, 6-NDFL. For correct enrollment, it is necessary to correctly draw up payment documents, namely, enter the correct KBK, OKTMO, period code and tax details.

KBK codes for personal income tax payment in 2017:

• 18210102010011000110 – for income paid to the organization’s personnel, regardless of the tax rate.
• 18210102010012100110 – for transferring penalties for unpaid personal income tax amounts.
• 18210102010013000110 – for transferring penalties.
• 18210102020011000110 – for transferring personal income tax to individual entrepreneurs, lawyers, notaries and self-employed individuals.
• 18210102020012100110 – for transferring penalties for individual entrepreneurs, etc.
• 18210102020013000110 – for transferring fines.
• 18210102030011000110 – for residents to independently transfer personal income tax amounts from income in accordance with Stat. 228.
• 18210102030012100110 – for transferring penalties.
• 18210102030013000110 – for transferring fines.
• 18210102040011000110 – for transferring personal income tax on the income of foreigners working on a patent.

Field “107” is filled in in accordance with the rules for revenue recognition. For salaries, this is the month of accrual, that is, MS.X.2017; for vacation pay, this is the month of issue, that is, MS.X.2017; for sick leave, it is also the month of issue. Separate divisions pay personal income tax at the location of the branch (stat. 226, clause 7 of the Tax Code).

Conclusions - from this article you learned which budget personal income tax goes to and what details are used to pay. The transfer takes place for federal purposes. To correctly credit the amounts, you must indicate the correct KBK, OKTMO, current account and other data, which can be found in the territorial division of the Federal Tax Service.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

Details for paying taxes in 2017-2018 are an integral part of any payment. Our section will help you fill out a payment order correctly for transferring budget payments .

Details for paying taxes

Let's look at the main fields of a payment slip when paying taxes:

Read more about what code should be specified for payments in other cases in the article “We fill out field 101 in the payment order in 2017” .

• In field 104 enter the BCC of a specific tax. At the same time, there are codes for penalties and fines. Tax codes are approved every year, so it is important to keep track of any possible changes.

The material will explain what an incorrect instruction from the KBK can lead to. “KBK in a payment order in 2017” . For the KBK values ​​relevant for 2017-2018, see the article “Changes to the KBK for 2017 - table with explanation”

• Field 105 - OKTMO. This is a code that determines the territorial affiliation (either of the payer or the object of taxation).

You will find out whether the error in this detail is significant from this publication .

• Field 106 - basis for payment. Here they most often indicate “TP” - current payment; “ZD” - payment of debt and “TR” - repayment at the request of the Federal Tax Service are also often applicable.

Other possible options for filling out this field are described in this publication .

• Field 107 is necessary to reflect the reporting or tax period for which tax is paid. For example, if payment is made for January 2018, “MS.01.2018” is indicated, if for 2017 - “GD.00.2017”.

You will find other values ​​that can be used to indicate in this field Here .

• Field 108 is intended for payments made on the basis of any executive or administrative documents - the numbers of such documents are indicated here.

Please note cases when this field is entered with 0, details - Here .

• In field 109 indicate the date of the document. For example, if payment of a tax, fine, or penalty is made at the request of the tax office, then the date of the request is indicated; If the tax amount is paid at the end of the tax period, then the date of submission of the declaration must be indicated.

The format for filling out this detail, as well as examples of possible values, are presented in this publication .

• Field 110 records the order to transfer funds, but due to the abolition of this detail in 2015, until recently it indicated 0 or a dash. This field should remain empty for now.
• Field 22 (UIN) is intended for the payment identification number for payment of penalties and arrears of fines. In other cases, it is set to 0.

Read more about this Here .

• Field 24 is the purpose of the payment, which reflects what exactly the payment is for, for example, “Payment of VAT for the 4th quarter of 2017.”

Details for paying insurance premiums

Since 2017, insurance premiums, previously accrued in accordance with the Law “On Insurance Contributions...” dated July 24, 2009 No. 212-FZ and paid to extra-budgetary funds, are now subject to the rules of Chapter. 34 of the Tax Code of the Russian Federation and are paid to the budget. Accordingly, payment documents for them should be prepared in the same way as for tax payments.

There have been no changes to “unfortunate” contributions to the Social Insurance Fund since 2017, and they must still be paid to the Social Insurance Fund according to the same details and rules. For a sample of such a payment, see this article. .

Entering details into the payment slip for budget payments is a very responsible undertaking, since mistakes made can lead to fines and penalties for taxes and contributions.

Our section will help you avoid problems in filling out payments. “Details for paying taxes and contributions” .

Where is personal income tax transferred?

In fact, for personal income tax payers and tax agents, it does not matter at all to which budget the personal income tax is paid. After all, personal income tax is initially credited to a single treasury account, and only then distributed among budgets of different levels (Article 56 of the Budget Code of the Russian Federation).

For those who transfer personal income tax, the only thing that matters is what kind of personal income tax is: federal, regional or local. So, personal income tax is a federal tax (clause 3, article 13 of the Tax Code of the Russian Federation). Accordingly, an overpayment of personal income tax can be offset either against upcoming payments for the same tax, or against payment/repayment of arrears on other federal taxes (Clause 1, Article 78 of the Tax Code of the Russian Federation).

Details for transferring personal income tax in 2016

The details for paying personal income tax in 2016 remain the same as in 2015. To transfer the tax, you need to correctly indicate the BCC to which the personal income tax is credited.

You also need to know the payment details of the Federal Tax Service receiving the tax.

Details of the Federal Tax Service where personal income tax is transferred can be found in our Accounting reference book .

Where do separate divisions pay personal income tax?

When paying personal income tax to the budget, it is important not to miss one feature. So, some accountants have a question: where to pay personal income tax for employees of an LLC that has separate divisions (SB)? In this situation, personal income tax for employees working in the head office is transferred to the Federal Tax Service at the location of this office, and for employees of the OP - to the Federal Tax Service at the location of each of the separate divisions (clause 7 of Article 226 of the Tax Code of the Russian Federation).

It is worth noting that if a separate division, on behalf of the organization itself, has entered into a civil law agreement with an individual, then since 2016, personal income tax on payments under such agreements must also be transferred to the location of the OP (Clause 7, Article 226 of the Tax Code of the Russian Federation (as amended) ., valid from 01/01/2016)).

Read about other changes to personal income tax here.

What can an individual do with an overpayment of personal income tax?

For ordinary individuals (not individual entrepreneurs), personal income tax is the only federal tax paid (for example, transport tax is regional). Therefore, if a “physicist” overpaid personal income tax, then he can:

• or return the overpayment from the budget;
• or offset the overpayment against upcoming personal income tax payments.

What can an entrepreneur do with an overpayment of personal income tax?

Individual entrepreneurs who pay personal income tax for themselves can return the overpayment of personal income tax to their current account, or they can offset it against the upcoming payment of personal income tax itself or other federal taxes (for example, VAT).

You can see a sample of filling out a payment slip for an entrepreneur to pay personal income tax for himself in our Universal Calendar.

What can a tax agent do with an overpayment of personal income tax?

Because The personal income tax paid to the budget is not the funds of the tax agent itself (clause 9 of Article 226 of the Tax Code of the Russian Federation), then if an overpayment of this tax occurs (for example, as a result of excessive withholding of personal income tax from income paid to the employee), the agent can:

• or return this overpayment from the budget for further refund directly to the taxpayer (employee/other individual);
• or offset against future payments for “agency” personal income tax.

It is impossible to offset the overpayment of personal income tax against the payment of other federal taxes, the payer of which is the agent himself (Letter of the Ministry of Finance of Russia dated November 23, 2010 No. 03-02-07/1-543). But if an organization (IP) acts as a tax agent not only for personal income tax, then you can try to offset this overpayment against payment/repayment of arrears for other federal “agency” taxes, for example, VAT.

You can see a sample of filling out a payment slip for the payment of “agency” personal income tax in our Universal Calendar.

Details for paying taxes and contributions in Moscow and Moscow Region will be updated on February 6

News on the topic

Back in November 2016, the Federal Tax Service sent letters to branches in Moscow and the Moscow region with instructions to carry out explanatory work among taxpayers in connection with the change in bank details for paying taxes and contributions from February 6, 2017 (Federal Tax Service Letter dated October 21, 2016 N 48 -13-12/05-7935 “On changing account 40101”).

From this date, bank accounts opened by the Federal Treasury Department for Moscow and the Moscow Region in Branch 1 Moscow are transferred to servicing at the Main Directorate of the Bank of Russia for the Central Federal District.

Therefore, starting from February 6, 2017, taxes, contributions and fees must be transferred using the following details:

Details for Moscow:

Payee's bank: Main Directorate of the Bank of Russia for the Central Federal District;

BIC of the payee's Bank: 044525000;

Payee's account: 40101810045250010041

Details for the Moscow region:

Payee's bank: Main Directorate of the Bank of Russia for the Central Federal District

BIC of the recipient's bank: 044525000;

Payee's account: 40101810845250010102

In order to reduce the volume of outstanding payments, a transition period should be established from February 6, 2017, during which the Main Directorate of the Bank of Russia will independently transfer payments erroneously transferred using old details to new details. The timing of the transition period has not yet been announced.

BukhSoft programs in the February versions will issue messages and offer to update details in the “Taxes”, “Payments” and “Individual Contributions” forms for regions 77 and 50.

What details are needed to pay the simplified tax system and where to find them



Entrepreneurs and organizations that use the “simplified” tax system make payments under the simplified tax system several times throughout the year. In accordance with accepted reporting periods (quarter, half-year and 9 months), upon completion of each quarter, advance payments are made within 25 days:

• until April 25 - for the first quarter;
• no later than July 25 - for half a year;
• October 25 is the payment date for 9 months of the current year.

There is no advance payment for the last quarter, since the tax period ends at the same time. In this regard, the taxpayer has the obligation to report and pay tax based on the results of work for the entire year. The deadlines established for the transfer of tax to the simplified tax system by legal entities and individual entrepreneurs are: until March 31 and April 30, respectively.

Important advice for entrepreneurs: do not waste your time, even on simple routine tasks that can be delegated. Transfer them to the freelancers “Ispolnyu.ru”. Guarantee of quality work on time or refund. Prices even for website development start from 500 rubles.

Where can I get the details for transferring taxes?

The transfer of the single tax amount under the simplified tax scheme is made to the account of the territorial inspection of the Federal Tax Service, which is located at the place of activity of the enterprise or in the area of ​​residence of the entrepreneur. Therefore, there are no common details for paying the simplified tax system for all.

You can clarify the payment details of your tax department by contacting the inspectorate directly, but it is easier to do this on the official portal of the Federal Tax Service. To do this, on the website of the tax department there is a service “Determining the details of the Federal Tax Service”, where you need to enter the code of your inspection. If you don’t remember its number, you need to select your region, district, or municipality name from the drop-down list.

If you use specialized services for entrepreneurs, payment orders for paying under the simplified tax system are generated automatically, independently “loading” the necessary details.

How to fill out a tax form?

To transfer the advance payment and the simplified tax system, you will need the following details of the tax authority:

• payee (regional Federal Tax Service No.);
• INN/KPP of the tax authority;
• name of the local body of the federal treasury;
• BIC of the receiving bank;
• Account number.

The payment document also indicates:

• name of the taxpayer-legal entity, TIN, KPP in accordance with the registration certificate of the organization);
• for individual entrepreneurs – full name; address of residence, enclosed on both sides in a double slash (“//” sign);
• payment type – 0;ov
• KBK: for the simplified tax system with a rate of 6% on income - 182 1 05 01011 01 1000 110; for “simplified” 15% of income minus the amount of expenses - 182 1 05 01021 01 1000 110; to pay the minimum tax 182 1 05 01050 01 1000 110;
• taxpayer status: LLC – 01, individual entrepreneur – 09;
• basis of payment – ​​TP (current year payments);
• tax period – calendar year (GD.00.2014);
• date of signing of the simplified tax system declaration.

Since the beginning of 2014, the Russian Ministry of Finance has made changes to the procedure for processing payment orders for transferring taxes and fees to the budget. When filling out the details for paying the simplified tax system in 2015, you must follow the rules approved by Order No. 107n dated November 12. 2013

In accordance with them, until the approval of new forms, it is necessary to indicate the OKTMO code (according to the classifier of municipal territories) in the “OKATO code” field. You can clarify the required code at the tax office or using the table of correspondence between OKTMO and OKATO codes. For municipalities it consists of 8 digits, for settlements - of 11.

From April 1, 2014, an additional field No. 22 called “code” appeared in payment documents. The details “UIN” are entered into it - a unique accrual identifier necessary for transferring payment information to the GIS GPM information system. For legal entities and entrepreneurs who pay tax on their own based on a tax return submitted to the Federal Tax Service, a UIN is not generated (payments are identified based on the BCC). Thus, when paying the simplified tax system, you must indicate “0” in the Code detail (field 22).

You can independently generate and print a “payment slip” to pay the simplified tax system by cashless means or through a bank branch on the Federal Tax Service website.

WHAT IS IMPORTANT TO KNOW ABOUT THE NEW PENSIONS BILL

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January 31, 2017

The PFR branch for Moscow and the Moscow region reports that from February 6, 2017, the recipient’s bank details are changing for the payment of additional insurance contributions for funded pensions by insured persons and employers.

Payers registered in Moscow indicate the following recipient details:

beneficiary of the Federal Financial Institution for the city of Moscow (for GU - PFR Branches for Moscow and the Moscow Region), beneficiary bank of the GU of the Bank of Russia for the Central Federal District,

Payers registered in the Moscow region indicate the following recipient details:

TIN 7703363868, checkpoint 770301001,

recipient of the Federal Financial Institution for the Moscow Region (for the State Institution - the Pension Fund Branch for the city of Moscow and the Moscow Region),

beneficiary bank of the State Bank of Russia for the Central Federal District,

We also remind you that in 2017 Budget classification codes have not changed for the payment of additional insurance contributions for a funded pension and employer contributions in favor of insured persons paying additional insurance contributions for a funded pension, which are credited to the budget of the Pension Fund of the Russian Federation. Thus, when filling out payment documents, the following budget classification codes are used:

392 1 02 02041 06 1100 160 – to transfer additional insurance contributions of the insured person for a funded pension, credited to the Pension Fund of the Russian Federation;

Legal entities acting as employers are required to make calculations and deductions of personal income tax amounts when calculating and actually transferring wages to the bank accounts of their employees. Accordingly, they are tax agents, and taxpayers are individuals who received income. In our article we will look at whether the actual place of residence of the taxpayer depends on where personal income tax is paid? We will also find out what details need to be provided to transfer personal income tax in 2016?

For employers, it doesn’t really matter where the transferred tax money is sent. They are required to prepare a payment order indicating the amount of personal income tax and credit it to a single treasury account. The distribution of amounts across different budget levels is handled by higher authorities. However, the question of which personal income tax is federal or regional is of interest to many entrepreneurs.

Turning to the Tax Code of the Russian Federation, namely Article 13, we can affirmatively say that the personal income tax is a federal tax. However, the Budget Code of the Russian Federation regulates the distribution of transferred personal income tax amounts. In accordance with legislative norms (Article 56 of the BC), it is possible to answer the question of where personal income tax goes when transferring:

• 15 percent - to the federal budget;
• 85 percent goes to the budget of the constituent entities of the Russian Federation.

Let us note that the distribution of tax amounts across budget levels is controlled by the authorities involved in the formation of tax plans for the entire country, and has nothing to do with employers.

The point that is important for employers is how to offset the overpaid personal income tax, which budget is credited, in this case, the federal budget, and accordingly, the overpayment will be credited against future federal tax payments. Or to pay off arrears of tax liabilities paid to the federal budget.

As for tax agents, their actions to pay personal income tax to the treasury are consistent with Article 226 of the Tax Code of the Russian Federation, which regulates the process of paying tax obligations at the place of registration of the legal entity. person or at the place of registration of an organization acting on behalf of the main employer. In this case, situations may arise when paying tax has its own nuances, which we will consider further.

Nuances when transferring personal income tax

As already noted, personal income tax is paid at the place of registration of the legal entity. faces. In the case where a company has a separate division, the pressing question arises, where is personal income tax transferred? Let us answer that those employed in a separate division of an individual pay tax at the actual location of this division.

If the question concerns individual entrepreneurs located on PSN or UNDV, then they can carry out their activities in a region located far from the place of registration. What to do in this case and where to pay personal income tax? The answer is unequivocal, all tax obligations are paid only at the place where the registration record was made for the individual entrepreneur, regardless of the location of the business activity.

Individuals, when paying taxes on their own, are required to transfer personal income tax to the place of their official registration. Another important point is that they are payers of the same type of federal budget, therefore, if they overpaid amounts of tax, they can choose one of the options to solve the problem:

• request a refund of the overpaid amount to your bank account;
• offset the amount against future personal income tax obligations.

Details for payment orders for personal income tax

So, taxpayers do not need to know to which budget the personal income tax is paid, however, they are required to accurately indicate the BCC in the payment order:

• tax agent - KBK: 182 1 01 02010 01 1000 110;
• IP - KBK: 182 1 01 02020 01 1000 110;
• Individual – KBK: 182 1 01 02030 01 1000 110.

Also, when specifying details, you should indicate the current account of the Federal Tax Service, which acts as the recipient of personal income tax.

The term “KBK” was encountered not only by every accounting employee when transferring payments to the budget, but also by any individual when paying property taxes, fines, penalties and state duties when filing. Let's consider the meaning of this concept using the example of KBK personal income tax 2016 for employees. The article also provides a table of KBK (budget classification codes) for 2016.

The basis of the Russian economy is the budget system. Combining budget revenues and expenses is necessary for the correct reflection of budget accounting indicators and the preparation of accounting and financial statements. To identify the payment in the document itself, since 2013, a unified encoding of all budget receipts and expenditures has been introduced in Russia. By looking at the payment, a specialist can immediately obtain from the KBK all the information about what is the object of taxation, the recipient of the payment, the item, sub-item of income, whether it is a budget payment or not.

Budget classification code or BCC

KBK this abbreviation, which is interpreted as, consists of 20 digits and determines the recipient, type, purpose of payment, as well as the level of the manager of these funds, and other additional information.

You can find out the code from the directory published every year by the Russian Ministry of Finance. The last of them was adopted by Order of the Ministry of Finance No. 65n dated July 1, 2013. “On approval of instructions on the procedure for applying the budget classification of the Russian Federation.” The latest changes were made by orders No. 90n dated June 6, 2015. and No. 190n dated December 1, 2015

Composition of KBK 2016

What does the budget classification code indicate?

1) The code is divided into 4 main blocks of income:

• Administrator code
• Subspecies
• KOSGU code

2) The first 3 digits determine revenue administrator. Each main manager is assigned his own code. Designation 182 is assigned to the Federal Tax Service, 392 to the Pension Fund of Russia, 393 to the Compulsory Social Insurance Fund of the Russian Federation.

3) Income type code the longest is ten digits. The fourth digit of the code means belonging to the group: 1 – income transfers, 2 – gratuitous receipts, 3 – receipts from business activities.

• 01 — income taxes;
• 02 – social contributions;
• 06 – property taxes;
• 07 – fees for environmental management;
• 13 – receipts from paid services.

5) The next five characters indicate an article or sub-item of the budget. Their meaning can be found in the KBK 2016 reference book. This is a fairly long list, and it is not practical to present the entire list here.

6) The twelfth and thirteenth digits of the code correspond to the budget level - the recipient of the tax (federal, regional or municipal).

7) Income subtype code(programs) is designed to divide different types of revenue: 1000 is a tax, 2000 means a penalty, 3000 means a fine, respectively.

8) The last 3 digits show government sector transaction classification code(KOSGU):

110 – tax revenues;

120 – funds from property;

130 – receipts from paid services;

140 – amounts forcibly seized;

160 – social contributions, contributions.

Thus, each employee can read any code that is unclear at first.

Returning to our example, the KBK for 2016 182 1 01 02010 01 1000 110 means:

• 182 – recipient – ​​Federal tax authority;
• 1 – tax received;
• 01 – refers to tax revenues;
• 02010 – budget item and subitem;
• 01 – receipts to the federal budget;
• 1000 – type of receipt – tax payment;
• 110 – payment relates to tax income.

More details about the changes in the BCC, their reasons and, directly, about the use of budget classification codes in this video:

KBK table in 2016 for personal income tax

If KBK 2016 is incorrectly specified

Due to frequent changes in codes, a large number of characters, or inattention, payers often make mistakes when sending tax payments. How to find the right way out of a difficult situation? There are several options.

Work on mistakes

1. If you mistakenly indicate the BCC of another payment, the money will go to the budget, but it will be credited to the payment of another tax, and an arrear will arise for the current one. In this case, you need to obtain a statement of reconciliation of payments from the Federal Tax Service. Based on the results of the reconciliation, you can write a letter about offsetting the overpayment of one payment against another, if these are budgets of the same level (federal, regional or municipal). If the levels are different, then credit is not possible. You will have to find out the KBK code 2016 and pay the tax again with the correct address. For other taxes, you can leave the overpayment to pay for future payments or write an application for a refund. The tax office can return the money only after conducting a desk audit.
2. If an error is made in the KBK 2016 and it does not correspond to any existing code, but the payment is credited to the treasury. An application should be submitted to the tax authority or the Federal Treasury to clarify the payment. Typically, fiscal authorities do not interfere with this and offset payments. In addition, the Ministry of Finance of the Russian Federation in letter No. 03-02-08/31 dated March 29, 2012. acted on the side of the taxpayer and obliged the tax authorities to consider his obligations to pay the tax fulfilled. The main thing is to correctly indicate the details of the recipient bank and the account number in the treasury so that the payment accurately falls into the budget.

As you can see, the code classification reflects the state approach to budget funds. It is worth understanding the principle of formation once so as not to make mistakes in the future. Now KBK personal income tax 2016 for employees does not present any difficulty for you.

You may also be interested in our new article. We recommend reading. If you still have questions on the topic, please ask them in the comments to the article - we will answer promptly!

KBK NDFL 2016 for employees: find out and decipher updated: November 30, 2018 by: Everything for individual entrepreneurs