Cheat sheet for using budget classification codes

Why are KBK needed?

Budget classification codes (BCC) were introduced in order to streamline the flow of money into the budget and its expenditure. Using these codes, budget funds are grouped, including taxes and insurance contributions. For example, all personal income tax receipts are divided into groups: personal income tax accrued by tax agents; Personal income tax accrued by entrepreneurs and other “private owners”; Personal income tax in the form of fixed advance payments on the income of non-residents, etc. And for each of these groups there is a separate budget classification code.

Where it is necessary to indicate the BCC

First of all, the BCC must be indicated in payment orders when transferring taxes, fees, penalties and fines. In the current payment form, given in Appendix 3 to Bank of Russia Regulation No. 383-P dated June 19, 2012, field 104 is intended for KBK (for more information on filling out a payment order, see the article “”). Please note that only one budget classification code can be specified in a payment order. If you have to make payments related to two, three or more BCCs, you will have to issue two, three or more payments.

In addition, the BCC should be indicated in some tax returns: for income tax, for VAT, for transport tax, and also in the calculation of insurance premiums. This allows inspectors to record arrears of payment with one or another cash register company on the taxpayer’s personal account. As soon as the amount indicated by this BCC is received from this taxpayer, the debt will be repaid.

What does the budget classification code consist of?

According to the Procedure for the formation and application of budget classification codes of the Russian Federation (approved by order of the Ministry of Finance of Russia dated 06/08/18 No. 132n), each BCC consists of 20 digits (they are called digits).

The first three digits are the code of the chief budget revenue administrator. For tax payments, insurance contributions (except for contributions “for injuries”) and state duties, this code takes the value “182”, for payments to the Social Insurance Fund “for injuries” - “393”.

The fourth, fifth and sixth digits show the income group. For income tax and personal income tax - this is “101”, for insurance premiums - “102”, for VAT and excise taxes - “103”, for property tax, transport and land taxes - “106”, for unified taxes with “simplified” , UTII and Unified Agricultural Tax - “105”, for state duty - “108”.

Digits seven through eleven are used to provide detail within each income group.

The twelfth and thirteenth categories show which budget the money will go to. If “01” is indicated, then the funds are intended for the federal budget, if “02”, then for the regional one. The values ​​“06”, “07” and “08” mean the budgets of the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund, respectively. Values ​​“03”, “04” and “05” are reserved for municipal budgets

The fourteenth to seventeenth digits show what exactly the taxpayer or policyholder is transferring: the main payment of the tax or contribution, penalties, fines or interest. For taxes and some types of contributions, in the case of the main payment indicate “1000”, in the case of penalties – “2100”, in the case of fines – “3000” and in the case of interest – “2200”.

The eighteenth, nineteenth and twentieth categories take the following values: when paying taxes and state duties it is “110”, when paying insurance premiums - “160”, when transferring payments for the use of subsoil or natural resources - “120”.

BCC for taxes and contributions for past periods

The Ministry of Finance periodically makes changes to the list of existing BCCs. In particular, in 2016, the codes relating to insurance premiums, penalties and interest were updated (see “”).

An accountant should remember one important rule: as soon as new BCC values ​​appear, the previous values ​​become ineffective and cannot be used. When transferring a tax or contribution for the previous period, in the payment you must indicate the budget classification code, which is relevant now, and not in the previous period. That is why, to fill out payment forms, it is better to use a web service, where all necessary updates are installed automatically, without user intervention, and the likelihood of making a mistake is negligible.

By the way, for some taxes there is a separate operating BCC for payments for past periods. An example is the single tax on imputed income. There is a current code that must be specified if in 2019 the “imputed” person transfers UTII for periods that expired before January 1, 2011. Similar codes have been introduced for the simplified tax system and the unified agricultural tax.

If a special BCC for payments for past periods is not provided, then the current code applies to all transfers regardless of the period. This applies, among other things, to income tax, VAT, personal income tax and insurance premiums.

The situation is exactly the same with the codes that must be indicated in updated declarations for previous periods. If a taxpayer in 2019 submits a “clarification” for 2018 or earlier periods, he must enter the BCC valid in 2019. Otherwise, it will turn out that the debt on the personal account is listed using an outdated code, but the payment was received using the current code. As a result, the debt will remain outstanding.

When filling out payments or declarations in a web service, an accountant or entrepreneur will not have to keep track of all these details. When specifying the type of tax, payment period and declaration status, the service simply will not allow you to indicate incorrect values.

What to do if the KBK is indicated with an error

In theory, an incorrectly indicated budget classification code on a payment slip (as well as an outdated BCC) does not mean that a tax or contribution has not been paid. This directly follows from Article 45 of the Tax Code of the Russian Federation. But in practice, the inspectorate and the treasury are not able to quickly figure out how to reflect an erroneous payment on a personal account. And until the payment is offset, the taxpayer will remain in arrears.

If an error is made when filling out the declaration, then it is enough to submit a “clarification” with the correct BCC, and the incident will be resolved.

Elena Mavritskaya, leading expert at Online Accounting.

What a budget classification code is can be read in the Budget Code of the Russian Federation. This is the main document regulating budget legal relations. It was approved back in 1998, but has undergone many changes since then. The entire 4th chapter of the document is devoted to the description and decoding of the concept of KBK.

KBK - what is it?

The BCC is a 20-digit code that has a specific meaning and is different for each department. In its current form, it has been introduced since 2004, replacing the 9-digit one. With the help of the BCC, financial flows are regulated and distributed to the federal and regional levels, fulfilling the requirements of the Budget. They are used to distribute and balance the expenditure and revenue parts of the budget. Without it, it is impossible to pay taxes and other fees, and an error in even one digit can lead to the money not reaching its destination.

It is legislatively thought out that all receipts must be classified and carry information that allows the classification of receipts. This is the role played by the KBK.

Budget classification codes are approved annually by order of the Ministry of Finance of the Russian Federation ( approved by Art. 20 – 23.1 of the code). In 2016, they are distributed into 4 main parts of the budget:

• income;
• expenses;
• sources of financing;
• sources of deficit financing.

Why is KBC needed?

If you do not know what KBK is in the details, then you risk that you will have an arrears, and an additional penalty will be charged for this amount. Taxpayers are familiar with the classifier specifically in terms of filling the budget. This detail is necessary for the distribution of paid taxes, contributions, penalties, and fines among subaccounts. In the payment order there is a separate field for it - 104 .

If you make a mistake, the money may be returned to your account, credited to another bank account, or end up in unknown payments. In this case, you will have to go to the organization or bank and “search” where the payment was sent, then write applications for the correct transfer. In this case, the deadlines will be violated and penalties will be applied to you by the fiscal authorities.

The BCC does not change depending on the region, so you can use them equally in Moscow, St. Petersburg, Stavropol and throughout the country. To determine the destination, there is another classifier - OKTMO. It is also indicated in the payment order in field 105. It contains 8 digits, which, when decrypted, allow you to identify municipalities.

In any case, it is recommended to reconcile the funds paid so that problematic issues do not arise later. Even if you pay taxes or contributions for previous periods, but updated codes are already in effect, you must pay according to them. This is the only way to ensure correct crediting to the card.

Structure of budget classification codes

The basic principle of operation is hidden in the structure of this code. To understand, you need to know the decoding and designations of each number. Knowing these tricks, looking at the code, you can determine what the payment is for.

1. The first three are the main administrator. These include:

• tax authority (Federal Tax Service of Russia) – 182 ;
• Pension Fund - 392 ;
• Customs (Federal Customs Service of Russia) – 153 ;
• Social Insurance Fund – 393 ;
• other local government bodies and organizations authorized by them, extra-budgetary funds.

These organizations are responsible for collecting, tracking revenues, and monitoring timeliness.

2. Numbers 4 to 13 are types of income. There are several elements here:

1. Fourth implies the type of income, for example: 1 – income, 2 – gratuitous payments, etc.
2. Fifth and sixth– subgroups that determine income. These are: 01 - income tax, 02 - for social needs, 03 and 04 - taxes on goods that are sold on the territory of Russia and imported into the territory of Russia, respectively, 06 - on property, 08 - state duty and others.
3. From seventh to eleventh– are recorded exactly from those specified in the classifier.
4. Twelfth-thirteenth– an income element that takes into account the budget level: 01 – federal, 02 – subject of the Russian Federation, 03 – local, 06 – Pension Fund, 07 – social insurance, 08 and 09 – federal and territorial compulsory medical insurance fund.
5. From fourteenth to seventeenth– income program code, implying the separation of payment types. It correlates with field 110 in the payment document: taxes and fees, contributions - 1000 (in field 110 - NS), penalties, interest - 2000 (in field 110 - PE), fines, penalties - 3000; (in field 110 – SA, AS).
6. Eighteenth to twentieth– economic classification by income sectors, 110 – tax, 120 – from property, 130 – provision of services; 140 – forced seizure, 150 – gratuitous payments; 170 – transactions with assets and others.

The definition of the 14th symbol is carried out by the payer himself and special attention should be paid to its correctness, because it depends on where the funds will be transferred.

Transcript example

The decoding becomes clearer if we consider a specific example. Let's take value added tax. Its code 182 103 01 000 01 1000 110 .

• 182 – this is the code of the tax service administering this tax;
• 1 – group of taxes by income;
• 03 – subgroup for the sale of goods on the territory of the state;
• 01 000 – item and subitem of income;
• 01 – means that this is a federal tax;
• 1000 - means that this is the tax itself;
• 110 – type of receipt.

Where can I find out the KBK

In order to pay taxes correctly, you need to know the BCC. We already know what it is in the details ( code 104). Typically, these values ​​are of interest to entrepreneurs and legal entities who are payers of taxes and fees. Knowing the decoding is useful, but you shouldn’t create the correct details yourself. There are several ways to find them out:

• on the official websites of government agencies;
• on websites intended for filling out payment documents;
• come to the tax office or other organization and ask for payment details on paper;
• see order of the Ministry of Finance No. 65n.

The main thing is to choose the right code, since the income tax to the federal budget and to the budgets of the constituent entities has a different BCC - just like taxes differ from fines.

Working with the directory is quite simple: first, determine the type of payment, and then in the directory we look at the specific type of economic activity, and then a narrow group of codes is proposed for the intended purpose.

Changes to be made

Changes in legislation approving budget classification codes are made annually, and sometimes several times a year. The new order approved the changes effective from 01/01/2016. This affected several departments.

In particular, the codes of income subtypes have been changed for the Pension Fund. Now, to pay taxes and penalties, you need not one payment document, but two:

• 2100 — penalties on payment;
• 2200 — interest when providing deferments and installments.

Currently there is no distribution between the insurance and savings parts. Also, insurance premiums for persons who do not have employees are now taken into account separately:

• OPS in a fixed amount for income up to 300 thousand rubles. and 1% for excess 392 102 02140 06 1100 160 And 392 102 02140 06 1200 160, respectively;
• Compulsory medical insurance fixed - 392 102 02140 06 2200 160.

These magical three letters, which mean nothing to ordinary citizens, regularly create headaches for entrepreneurs.

How does KBK stand for?

KBK - budget classification codes

The organizations' BCCs, which are necessary for the payment to go where it was intended, change almost every year. And the responsibility for their correct indication lies with the payer!

Let's try to figure out what these mysterious codes are, why they are needed, how they are formed and why they change regularly. We will also tell you what to do if you find an error in the specified code, and what you risk in this case, and most importantly, how to prevent this risk and not end up with accrued fines and penalties for paying taxes and fees on time.

Current list of KBK for 2019

Budget classification - what is it and why?

In July 1998, the Budget Code of the Russian Federation in Federal Law No. 145 first introduced the term “KBK”, used as a means of grouping the budget.

There are 4 types of KBK:

• relating to government revenues;
• related to expenses;
• indicating the sources from which the budget deficit is financed;
• reflecting government operations.

What are KBKs used for?

• organize financial reporting;
• provide a unified form of budget financial information;
• help regulate financial flows at the state level;
• with their help, the municipal and federal budget is drawn up and implemented;
• allow you to compare the dynamics of income and expenses in the desired period;
• inform about the current situation in the state treasury.

INFORMATION FOR ENTREPRENEURS! KBK is an internal coding necessary, first of all, for the state treasury, where the distribution of incoming funds takes place. Entrepreneurs need these codes insofar as they are interested in complying with the requirements for processing government payments, especially taxes and contributions to extra-budgetary funds. Therefore, do not forget to indicate the correct and current KBK code in field 104 of the payment receipt.

Structure of the KBK

This code consists of 20 characters - numbers, separated by hyphens into groups, it has the following form XX - X XX XX XXX XX - XXXX - XXX.

Each group of characters corresponds to an encrypted meaning determined by the Ministry of Finance. Let's consider the structure of the profitable BCC, since they are the ones that entrepreneurs mainly have to use (expense codes can be found mainly when returning funds under any government program).

1. "Administrator". The first three signs show who will receive the funds and is responsible for replenishing this or that part of the budget with them, and manages the received money. The most common codes for businessmen begin with 182 - tax authority, 392 - Pension Fund, 393 - Social Insurance Fund and others.
2. "Type of income" includes signs from 4 to 13. This group of signs helps to fairly accurately identify receipts based on the following indicators:
   • group– 4th character (that is, the first in this paragraph);
   • subgroup– 5th and 6th characters; a two-digit code indicates a specific tax, duty, contribution, fine, etc.;
   • article– category 7 and 8 (the value of the purpose of the received income is encoded in the settlement documents for the budget of the Russian Federation);
   • sub-article– 9, 10 and 11 digits (specifies the item of income);
   • element– 12 and 13 digits characterize the budget level – from federal 01, municipal 05 to specific budgets of the Pension Fund of the Russian Federation – 06, Social Insurance Fund – 07, etc. Code 10 indicates the settlement budget.
3. "Program"– positions from 14 to 17. These numbers are designed to differentiate taxes (their code is 1000) from penalties, interest (2000), penalties (3000) and other payments (4000).
4. "Economic classification"– last three digits. They identify revenues in terms of their economic type. For example, 110 speaks of tax revenues, 130 - from the provision of services, 140 - funds forcibly seized, etc.

IMPORTANT INFORMATION! The 20-digit code must be entered correctly and without errors in the “Purpose of payment” field (field No. 104) of the payment order. In fact, it duplicates the information indicated in the “Base of payment” field, as well as partially in the “Recipient” and “Recipient’s current account” fields.

Where can I get KBK?

To fill out a payment order, the KBK code can be found in several ways:

• scroll a little higher - most of them have been published by us;
• at the State Treasury (by calling, sending a request or making a visit);
• Order of the Ministry of Finance No. 65N contains all the information about the BCC;
• When making payments online on many services, BCCs are entered automatically.

Why are budget classification codes changing?

This is the cry from the heart of the vast majority of entrepreneurs: how much easier it would be if these codes were uniform and established once and for all. But the Ministry of Finance makes certain changes to the BCC almost every year. Entrepreneurs and accountants do not always have the opportunity to timely monitor innovations and correct the specified BACs, this is especially evident during reporting periods. Responsibility for incorrectly specified code lies entirely on the shoulders of businessmen, which often results in unexpected expenses and hassle in correcting the error and proving that they are right.

There are various versions put forward by entrepreneurs and the Ministry of Finance and the Ministry of Justice do not comment in any way.

1. The more receipts passed through incorrect BCCs, the more funds will be “suspended” for some time as unknown. Until errors are corrected, they can be used for unseemly purposes, and on a national scale this is a huge amount.
2. Additional filling of the budget by charging fines and penalties for “overdue” payments that were made through the already inactive BCC. Proving timely payment is quite troublesome.
3. Inconsistency between the actions of the Ministry of Finance, which assigns codes, and the Ministry of Justice, which approves them.
4. Since the KBK is directly “tied” to the public sector, any changes within the relevant structures, the receipt of new directives, etc. lead to a change in coding.

FOR YOUR INFORMATION! There are opinions that since this coding is an internal matter of the Treasury, it should be done by them, and not by taxpayers. The KBK code can be assigned by bank employees based on the specified data about the recipient and purpose of the payment, or by treasury employees upon receipt of it. However, today the additional work of coding is placed on the shoulders of payers; they cannot avoid it, which means that all that remains is to comply with the current requirements and keep abreast of the latest innovations.

What are the consequences of an error in the KBK?

If the payment purpose code is specified incorrectly, the payment will be transferred to the budget, but it will not be distributed correctly there, which means that the state will not actually receive it. The result may be the same as if the money had not been transferred at all: the tax office will count the arrears under a certain item. At the same time, if the BCC is simply mixed up, there may be an overpayment under another item.

As a result, the tax office will issue a demand for payment of arrears, a fine for late payment of tax or a fee and penalties for late payment. This situation is extremely unpleasant for a conscientious entrepreneur who paid the tax on time, whose entire fault lies in confusion with numerous CBCs.

The usual procedure for an entrepreneur when an error is detected in the KBK

1. The most important thing is to make sure that the error did not lead to non-receipt of income to the budget, otherwise it will be considered that the funds were not paid, with the payer being fully responsible for this.
2. Submit to your tax accounting office a statement about the detected error and a request to clarify the basis, type and affiliation of the transfer of funds, if necessary, the tax period or tax payer status.
3. The application must be accompanied by payment orders for which the tax was paid and received by the budget.
4. If necessary, a reconciliation of paid taxes is carried out jointly with the inspector (a report is drawn up about it).
5. After a few days (the period is not defined by law), a decision is made to clarify this payment and is handed over to the applicant.

IMPORTANT! When a payment is clarified, it is considered completed on the day the payment order is submitted with an incorrect BCC, and not on the day the decision on clarification and offset is received. Thus, the delay in mandatory payment, which provides for penalties, does not actually occur.

Let's look at various cases that occur due to errors in the CBC and analyze what an entrepreneur should do.

1. The inspectorate assessed penalties for non-payment of taxes. If there was a beneficial request from the payer to offset the amount paid, then you should additionally ask the tax office to recalculate the accrued penalties. If the tax office refuses to do this, going to court will most likely allow for a recalculation (there is a rich case law with similar precedents).
2. BCC does not correspond to the payment specified in the assignment. If the error is “within one tax”, for example, the KBK is indicated on the USN-6, and the payment basis is indicated on the USN-15, then the tax office usually easily makes a re-offset. If the KBK does not completely correspond to the basis of the payment, for example, a businessman was going to pay personal income tax, but indicated the KBK belonging to the VAT, the tax office often refuses to clarify, but the court is almost always on the side of the taxpayer.
3. Due to an error in the KBK, insurance premiums were unpaid. If the funds do not reach the required treasury account, this is almost inevitably fraught with fines and penalties. The entrepreneur should repeat the payment as quickly as possible with the correct details in order to reduce the amount of possible penalties. Then the money paid by mistake must be returned (you can also count it against future payments). To do this, an application is sent to the authority to whose account the money was transferred erroneously. Failure to comply with a request for a refund or re-credit is a reason to go to court.
4. The funds arrived in the planned fund, but under the wrong heading. For example, the payment slip indicated the KBK for the funded portion of the pension, but they intended to pay for the insurance portion. In such cases, contributions are still considered to have been made on time, and you must proceed in the same way as under the usual procedure. The court can help with any problems with a fund that refuses to make a recalculation, and an illegal demand for payment of arrears and the accrual of penalties.

REMEMBER! According to the law, an error in the KBK is not a reason for which the payment will not be considered transferred. The payment order contains additional information indicating the purpose of the payment and its recipient, therefore, if it is indicated correctly, there is and cannot be a reason for penalties against the entrepreneur; other decisions can be challenged in court.

1. Regularly check with the tax office how payments made are reflected in your personal account.
2. If you have received a request to pay a tax, contribution, etc. that you have already transferred, contact the relevant authority (tax authority, extra-budgetary fund) to reconcile the calculations.
3. If you yourself see a mistake in the KBK, write a request for clarification.
4. Try to keep up to date with the latest changes in legislation, in particular the latest version of codes.

Budget Classification Code (BCC) – quite a well-known abbreviation for accountants, bank tellers, as well as employees of budgetary institutions.

According to the Budget Code of the Russian Federation, namely No. 145-FZ, the BCC represents groups of expenses, income, as well as sources of formation of budget deficits and operations of public legal entities.

Budget classification codes are twenty-digit combinations special digital code. They are used to group items of the state budget, their preparation and execution, as well as the generation of reporting on their implementation.

Code structure in the case of budget revenues:

1. Administrator (digits 1 to 3 represent the chief administrator of budget revenues).
2. Types of income (4th figure - group, 5 and 6 - subgroup, 7 and 8 - article, 9 to 11 - subarticle, 12 and 13 - element).
3. Program/subprogram (digits 14 to 17 – subtype of income).
4. EKD (economic classification of income, from digits 18 to 20, classifies operations of the public administration sector).

The first group of the KBK structure consists of three characters. The “Group” component of the types of income of KBK is represented by one sign, the subgroup – by two.

The signs in the subgroup can be the following:

• 1 – taxes;
• 2 – receipts on a gratuitous basis;
• 3 – income from business activities.

An article is represented by two signs, a sub-item by three, an element by two, which determine the type of budget.

Structure of the element code and its meaning:

• 01 – federal budget;
• 02 – budget of a constituent entity of the Russian Federation;
• 03 – local;
• 04 – urban district;
• 05 – municipal district;
• 06 – Pension Fund;
• 07 – FSS of the Russian Federation;
• 08 – Federal Compulsory Medical Insurance Fund of the Russian Federation;
• 09 – territorial Compulsory Medical Insurance Fund;
• 10 – settlement.

Subtype of income (program) is presented next:

• 1000 – payment of the main payment;
• 2100 – penalties;
• 3000 – fines;
• 2200 – interest deduction.

The EKD specifies the income code and can be represented by three values.

KBK expenses represented by the following structure with five elements:

1. Chief manager of budget funds (1st to 3rd digits, administrator).
2. Section and subsection (digits 4 to 7, two characters each).
3. Target expense item (digits 8 to 14, digits 11 and 12 – program, digits 13 and 14 – subprogram).
4. Type of expenses (15 to 17 digits, three digits).
5. ECR, which classifies public sector operations related to budget expenditures).

Section and subsection are specified:

• 01 00 – 15 subsections – issues of a national nature;
• 02 00 – 8 – national defense;
• 03 00 – 13 – law enforcement and national security;
• 04 00 – 11 – national economy;
• 05 00 – 4 – housing and communal services;
• 06 00 – 4 – environmental protection;
• 07 00 – 9 – education;
• 08 00 – 6 – culture, cinematography, media;
• 09 00 – 4 – sports and healthcare;
• 10 00 – 6 – social policy;
• 11 00 – 4 – interbudgetary transfers.

With the help of KBK they determine payment information(their goal, addressee). Using a correctly specified KBK you can:

1. Perform payment transactions without errors.
2. Be aware of the history of cash movements.
3. Make the work of employees in the public service easier.
4. Competent budget planning and financial flow management.
5. Fixation of loan debt.
6. Guarantee the receipt of funds in the current account and the absence of penalties from the sender.

BCC is reflected in a special field of payment orders, which are intended for making tax payments, insurance premiums, penalties and fines.

Among the KBK we can distinguish following: taxes (personal income tax, VAT, property, etc.), state duties, fines and damages, simplified tax system 6% and 15%, UTII, oil, gas, water, minerals, subsoil use, insurance premiums.

As an example, consider LLC “Vozmezdie”, which makes deductions in the event of accidents and professional accidents. illnesses among employees.

BCC in this case for 2018 will be following:

• 393 1 02 02050 07 1000 160 – timely transfer of funds;
• 393 1 02 02050 07 2100 160 – payment of penalties;
• 393 1 02 02050 07 3000 160 – fines for mandatory payment.

Why was it introduced?

Budget classification codes have been used for a long time, but only after the introduction of Order No. 72n of the Ministry of Finance of the Russian Federation and the Instructions on the application of the budget classification of the Russian Federation, 20-digit codes began to be used.

The created classification system allows you to quickly transfer and send funds to the recipient from the state nomenclature. KBK are used not only by individual entrepreneurs and small businesses, but also by large enterprises.

Sometimes the BCC may change; in most documents, the BCC is mandatory requisite.

Filling in payment documents

The payment document represents settlement documentation on the basis of which the banking institution makes money transfers. To pay taxes and contributions, use form No. 0401060.

In 2018, the Federal Tax Service is in charge of transferring taxes and insurance premiums; payers will have to submit a single report (No. 243-FZ).

Budget classification code indicator in line No. 104 is filled in in the following way:

1. Line 16– recipient – ​​the territorial body of the Federal Tax Service is indicated.
2. Line 22– unique accrual identifier (UIN) – 0 for current payments.
3. Line 106– basis for payment – ​​the code is established in accordance with the Appendices of the Order of the Ministry of Finance No. 107n.
4. Lines 107, 108, 109(tax period, document number for making payment, date of deduction) – filling in is similar to a payment order for taxes.

If the BCC is indicated incorrectly, then the “payments” are either returned to the taxpayer or they are assigned the status “unclarified.”

As a result, the accounting department is obliged to find the document and return the payment amount to the current account. In this case, the tax payment deadlines will be violated, and the payer will be charged penalties for late payment.

Also held repayment of tax. There are situations when an enterprise transferred tax, but made a mistake in indicating the KBK.

As a result, the payment amount was used to pay another tax - for one tax there will be an overpayment, for the other - an arrear. The situation is resolved by drawing up a letter and sending it to the tax authorities in order to transfer funds from one tax to another. Before this, a reconciliation is carried out. In this case, penalties will still be charged, since the payment deadlines are overdue.

According to Order of the Ministry of Finance of the Russian Federation No. 230n, in 2018, some budget classification codes were excluded, and some were added minor adjustments.

KBK insurance premiums in 2018 for organizations and individual entrepreneurs have administrator code 182. The codes differ depending on the period for which the company pays.

All BCCs of insurance premiums have been updated - for companies and entrepreneurs, for basic and additional tariffs. In addition, officials divided them according to additional tariffs for employees in hazardous production. For companies that have conducted a special assessment, the codes are not the same as for others.

How to find out the budget classification code is a pressing question, primarily because budget codes are used very often. They are needed when preparing tax returns, paying state duties, taxes, fines, fees, etc. Let us remind you that each payer must indicate the BCC on payment receipts to repay his payment obligations to the state, since this code indicates the type of payment being made and its recipient. In declarations, it is needed for further correct processing of your documents by the tax service.

In addition, budget codes are needed for the accurate and smooth functioning of the budget system itself. The financial flows of income and expenditure of the state budget are huge. Therefore, all types of cash receipts and their expenditure in state budgets of various levels are coded using a special KBK classifier, which is approved annually by the Ministry of Finance of the Russian Federation. The classification of sections and subsections of the KBK directory is uniform throughout the Russian Federation.

The structure of the encodings provides maximum detail and specification of budget revenue and expenditure items.

Despite the fairly large number of codes used, the general classifier is written in such a way that it is easy to navigate. Thanks to the well-thought-out structure of the classifier sections, you can quite easily find the required code for each specific case.

Although the KBK has a twenty-digit digital designation, we still note that it is quite possible to understand the meaning and purpose of its parts, and therefore learn how to correctly apply budget codes.

Today we will try to understand the structure of such codes, how they are used and where to find them.

KBK is a twenty-digit code, the numbers of which indicate the type and purpose of the payment. These codes are used to account for the receipt of income and the correct functioning of each expenditure item of the budget at various levels.

On a government scale, target cash flows are very large, so such encodings were introduced to ensure their identification, transparency and control. The classifier provides maximum specification of budget items.

Commercial organizations and individual entrepreneurs, individuals, usually use that part of the classifier that contains the encoding of sections devoted to budget revenues. Since all payments paid by business entities and individuals are transferred to budget revenues at various levels.

The Tax Service keeps records of cash receipts from taxpayers in full accordance with the current classifier.

Therefore, when paying current payments to taxpayers, legal entities and individuals, you must also strictly observe the correctness of the KBK encodings, in order to avoid that your payments will not reach the desired “addressee”, and the tax debt will remain with you. Let us remind you that in case of failure to pay tax debts on time, penalties will be assessed and fines will be issued.

In addition, BCCs ensure targeting of budget revenues and targeted spending of state budget funds.

The BCC also takes into account the fact that some taxes are distributed to the federal budget, some to the territorial budgets of the constituent entities of the Russian Federation, others go to local municipal budgets. There are also taxes that go to the budgets of all three levels at once, since their volumes are the most significant. This applies to corporate income tax and VAT. Moreover, the percentages distributed among budgets differ depending on the region of our country. And it is the KBK codes that ensure the accuracy and transparency of cash flow.

We also note that almost every year some changes are made to the KBK classifier; codes may be excluded, or new codes may be added. This is due to the constant updating of budget items, the emergence of new areas of economic activity and the development of the state as a whole.

Therefore, you periodically need to refer to the current classifier to double-check the BCC.

The current version of the classifier can always be viewed and downloaded on the official website of the Federal Tax Service.

The main meaning of the KBK structure:

• designation of the source of payment
• designation of the form of payment
• designation of the recipient of payment
• designation of the item of expenditure of state budget funds.

The structure of the twenty-digit KBK itself consists of several parts:

• The first initial three digits of the KBK code indicate the recipient of funds, who controls the timeliness and is responsible for the receipt of funds to his current accounts. Such recipients are: the tax office, extra-budgetary funds, municipalities, etc.
• The fourth digit of the code indicates the type of income, i.e. payment of taxes, various fees, state duties, etc.
• . The fifth and sixth digits of the KBK indicate the tax or fee code. For example, code 01 is income tax, 02 is social insurance fees, 03 is VAT on goods and services on Russian territory, 05 is UTII, etc.
• The seventh and eighth digits of the KBK indicate tax items, and the ninth to eleventh digits indicate tax subitems.
• The KBK categories from twelfth to thirteenth indicate regional or local state budget recipients.
• So, if funds are sent to the federal budget revenue - code 01, to the budget of a territorial subject of the Russian Federation - 02, to the local municipal budget - code 03, and if, for example, to the Pension Fund - then code 06.
• The fourteenth number of the KBK indicates the type of receipt of funds, so taxes - 1, penalties - 2, fines - 3.
• The fifteenth and sixteenth digits are always set to 0.
• The last three digits of the KBK are the classification of government revenue items: tax revenues - code 110, forced penalties - code 140, etc.
• Before transferring funds for taxes and fees, it is always better to check the current classifier and select the correct code from it. KBK classifiers are periodically updated; in 2017, the classifier that was in 2016 will be in effect. Up-to-date information can be obtained on the website of the tax office, where the BCC is listed in sections for legal entities, individuals and individual entrepreneurs.

Main functions of KBK codes

As noted above, the KBK classifier is primarily needed to streamline the receipt of funds into the state budget and control their expenditure.

Its other most important function is that with the help of the KBK, the primary grouping of funds occurs when they come from taxes, insurance premiums, etc., and their further redistribution.

KBK also perform a number of other important functions:

• used for drawing up budgets at various levels;
• execution and control of various budgets;
• with their help, the comparability of the necessary indicators is ensured.

By using cash flow coding, it is easy to collect statistical information about financial flows at all levels of the economy. Thus, codes serve as a tool for collecting and analyzing data on financial flows throughout our country. These codes allow you to see how cash transfers for taxes and other obligatory payments from a specific business entity or just an individual end up in the state treasury. Then, using coding, the expenditure of received funds is also controlled.

The BCC must be affixed to the following documents:

• on payment documents, when making transfers of taxes, penalties, fines, state duties, etc.
• on tax returns
• when preparing tax reports
• other documents providing for indication of targeted budget items.

It is important to note that payment documents always indicate only one BCC. If you need to make several payments, several payment documents must be filled out.

You probably have already had to fill out tax returns containing BCC: returns for personal income tax, VAT, income tax, transport tax, calculations of insurance premiums, etc.

How to determine the budget classification code

Let's figure out how to determine the number of the required tax payment using the budget classification directory.

In order to find out the required BCC in this particular case, it is most convenient to go to the official website of the Federal Tax Service:

1. We open the website of the Federal Tax Service nalog.ru
2. Select the “Taxation in the Russian Federation” tab
3. The page “Codes for classification of income of budgets of the Russian Federation administered by the Federal Tax Service” will open.
4. We select one of the sections we need: “Legal Entity”, “Individual” or “Individual Entrepreneur”
5. Next, a list of transfers of taxes, fines, etc. will open; select the item we need, and then the sub-item of our payment.
6. In the table that opens, we select the twenty-digit KBK we need, based on its description.

As you can see, finding KBK on the Internet is quite simple. For the convenience of users, the Federal Tax Service Inspectorate website provides meaningful navigation through links with the selection of the desired section. Therefore, it is easy to navigate there.

You can also use the usual paper reference books, if that is more convenient for you. You can use other information resources. The main thing is that you use the latest relevant data.

Let's look at a few common cases.

Let's look at the example of KBK when paying tax by vehicle owners - 182 1 05 04012 03 1000 010.

As noted earlier, the KBK has several informative blocks:

1. administrative;
2. profitable;
3. program;
4. classifying.

Administrative block- the first three digits “182” indicate the funds administrator. In other words, the purpose of the payment is tax collection.

Income block- it contains several subsections of information:

1. type - tax "1"
2. income subgroup - tax on total income “05”
3. article - target deduction “04”
4. sub-article - “012”
5. revenue budget - local budget “03”

Program block- four-digit payment type - taxes and fees “1000”

Classifying block- the last three digits indicate the type of economic activity - tax income “010”.

As you can see, the CBC has a rather complex structure, which is determined by the various areas and types of activities of organizations, the territorial division of our large country, and the various legal forms of business entities. When specifying codes, it is important to use the latest current version of the KBK directory so that when filling out payment documents, you do not accidentally send your payment to a “no longer existing address.” And again, despite the complexity of the KBK structure, the reference book allows users to easily select the KBK they need in a given situation.

Paying personal income tax is also a very common situation.

Personal income tax is one of the most capacious items in the budget revenues; let’s look at it in more detail. KBK for filling out the payment in this case is 182 1 01 02010 01 1000 110.

Let's look at the detailed decoding of the KBK:

• tax administrator - budget "182"
• type of payment - tax "1"
• purpose of payment - personal income tax “01”
• article - "02"
• sub-article - “010”
• payment type - taxes and fees “1000”
• tax revenue - “110”.

KBK for entrepreneurs on the simplified tax system:

Taking into account the changes that occurred in 2016, for entrepreneurs using the simplified taxation system, the BCC for transferring tax payments is as follows:

• for the “income only” tax regime, 6% of income is paid, KBK - 182 1 05 01011 01 1000 110.
• for the tax regime “income minus expenses” the tax rate is 15%, BCC - 182 1 05 01021 01 1000 110.
• for the minimum tax regime on the “simplified” KBK - 182 1 05 01050 01 1000 110.

Well, we've looked at a few of the most common cases. We hope that the use of budget encoding is now clearer.

Understanding the structure of the BCC will help you independently determine the purpose of the payment and avoid inaccuracies when filling out tax returns and various reporting, as well as in drawing up payment documents. Errors or inaccuracies in the instructions of the KBK lead to the transfer of funds “to the wrong address.” Please note that the process of returning funds from the relevant budget is very lengthy and often requires a lot of effort.

Conclusion

To ensure control and transparency of the movement of funds in the current accounts of state budgets of all levels, a special coding system has been created in Russia. The decoding of the codes is contained in a special classifier of budget encodings. It indicates all types of cash receipts to state budgets of all levels of government: federal, territorial and local. These codes indicate all characteristics of payments by business entities and individuals. They indicate the type of tax or fee transferred, penalties, fines, state duties, contributions to various social insurance funds, etc.

KBK must always be correctly indicated in payment documents when transferring its payments to the state budget. The BCC must also be indicated when filling out the relevant tax returns for their correct processing by the Federal Tax Service.

To facilitate the completion of tax receipts for individuals, the tax office usually sends individual receipts to taxpayers, where all the necessary details have already been filled out. But legal entities and individual entrepreneurs must often choose the BCC themselves, and it is important to be able to do this correctly. After all, correctly completed tax returns and payment documents are the key to fulfilling tax obligations on time, without misunderstandings and fines. Let us note that in the event of a dispute, the law will be on the side of the tax authorities.

When specifying KBK codes, it is important to use the latest current version of the KBK classifier, since it changes quite often and is constantly updated with new sections, due to ongoing changes in the economy of the state as a whole.

So we looked at the essence, structure and purpose of budget codes. Despite their apparent cumbersomeness, they are quite convenient to use. They are intended mainly to ensure systematic and accurate processing of information on financial flows in all government agencies. This coding system ensures uninterrupted and targeted execution of all budget payments made. It is also used by all payers of government payments, be it taxes, fines, state duties and much more.