Taxpayers in the course of their activities are required to contribute funds to the state treasury. When transferring, one of the required details is KBK. How to find out the code budget classification? What is its essence? What is this clever prop for? We will consider these and other questions in this article.

A little history

The budget classification code was established in 1999. Of course, since that time the code book has changed more than once.

How to find out the budget classification code? Key codes are located at the beginning of the directory. This is the revenue part for posting tax payments, contributions, state duties and excise taxes.

Many felt that the introduction of codes no longer made work easier, but rather made it more difficult. Frequently changing the encoding presented some inconvenience, and the accountant could mistakenly send a payment to the wrong budget. Accordingly, for this organization the payment was not taken into account and a debt arose. And the consequences of this are fines, penalties and a search for where the money went. At the same time, returning funds back to the account was quite problematic, and sometimes unrealistic, especially when it came to budgets of different levels. For example, if, by an accountant’s mistake, money went to the regional budget instead of the federal budget, then getting it back is a huge problem. You must write a statement in which you should indicate a request either to assign the required code to the payment, or to return Money to the organization’s account (if the money was transferred again indicating the correct BCC).

Any organization and its employees involved in calculations and postings must remember that tax office will never correct errors in documents. Therefore, when filling them out, you need to be as careful as possible.

Concept

The budget classification code is a sequence of numbers that allows you to monitor funds entering the treasury.

Thanks to this sequence, you can immediately find out where the money came from, what is the basis for its transfer, who is the sender and who is the recipient. In essence, the state budget does not act as the main account. It consists of different branches, between which funds are distributed.

If suddenly parents need to find the school’s budget classification code when paying for meals, how can they find it out? Very simple. All receipts provided have a separate field indicating the BCC of a specific organization.

Examples

Let's look at a few examples. Those who have cars pay transport tax. These funds will further be used to ensure road safety and to carry out various activities to improve the environmental condition. It turns out that car owners finance the construction of new roads and the repair of old ones from their own pockets.

Thanks to the KBK, the government is analyzing payment collection. And the entire system of codes has a structure that can be correlated with the general structure of the state budget.

Another example is the movement of money in a company on a “simplified” basis (income minus expenses). Organizations using the simplified tax system are legal entities and, accordingly, are required to pay taxes to the state budget. Thanks to these taxes, public sector workers receive their salaries. Hence, commercial organizations They provide salaries not only to their employees, but also to public sector employees: doctors, teachers, etc.

Why was the KBK introduced?

Before the KBK was introduced, payment documents, of course, indicated both the recipient and the destination, but this data was not enough to find out all the information.

When the budget classification code appeared, it became completely clear how to find out about incoming funds, payers, purpose of payment and the basis for the transfer.

Actually, the purpose of introducing the BCC is clear: to simplify the work of organizations in drawing up programs for the distribution of state budget money for the next year. In addition, cash flow management has become significantly easier.

How to find out the code

How to find out the budget classification code?

A complete list of codes can be found in the general KBK directory. From it they will find out the required digital combination, which is indicated on the receipts.

Changes in codes occur, although rarely, so reference books change at regular intervals. The current directory for 2017 was approved by Order of the Ministry of Finance No. 230N dated December 7, 2016. Therefore, answering the question of how to find out the budget classification code for individual entrepreneurs and commercial enterprises will not be difficult. In payment cards, the code is in the “104” field. It is also indicated in tax returns, and in accounting reports for the transfer of taxes, fines, penalties to the state budget.

Decoding. Administrative section

The budget classification code is twenty digits divided by categories. Each of them carries its own block of information. Conventionally, the code can be divided into four blocks:

1. Administrative section.
2. Income element.
3. Classifying section.
4. Software component.

How to find out the budget classification code of an organization? Look at the first three numbers. This is the index of the chief administrator, that is, the one who receives the funds.

For example, when transferring tax, the number combination “182” is used, when transferring contributions to the Social Insurance Fund, code “393” is used, and when making special contributions to the pension fund, code “392” is used.

For example, you need to find what the budget classification code is kindergarten. How can I find out this information? It is enough to look at the receipt that this institution provides for payment, and there, among other details, the KBK will be indicated.

Income element

The next block is represented by a series of numbers that are divided into subgroups. Let's look at each of them:

1. The first subgroup determines the type and type of income: 1 - tax payment, 2 - gratuitous payments, 3 - payments from individual entrepreneurs;
2. The second subgroup, showing the general and main purpose of the payment, is part of the income. Here is a list of such combinations: 01 - income tax; 02 - payment of social contributions; 03 - tax on goods sold in Russia; 04 - tax on goods manufactured and imported outside the country; 05 - income tax; 06 - property payment; 07 - payment from the resource user; 08 - state duty; 09 - penalties, penalties for canceled taxes; 10 - income from export-import activities; 11 - income from state property through its rental; 12 - payment when using natural resources; 13 - profit from paid services government agencies; 14 - income from the sale of state property; 15 - fines and other duties; 16 - compensation for harm caused;
3. The third group consists of two numbers indicating the article and three numbers indicating the subarticle;
4. The last group determines one or another budget level based on the information received.

How to find out the budget classification code? The BCC on any receipt will be easy to read if you know the purpose of each number.

Program block

Thanks to this block, called a program or subprogram and consisting of four numbers, the types of payments that go to the revenue side of the state budget are detailed. For example, the code “2000” means penalties and interest, “1000” means taxes, “3000” means fines.

Classifying section

The last block, consisting of three digits, facilitates the assignment of payments to a code based on the activity classification.

Here is a list of codes for determining payment: 110 - income from taxes; 151 - profit received from a budget of another level; 152 - profits from foreign countries and transnational companies; 153 — foreign loans financial organizations and income from foreign credit institutions; 160 — payments for social benefits; 170 - income from the sale of property; 171 - income from revaluation of state property; 172 - income from property redistribution; 180 - other income.

Now, having the information received, you can compare codes and determine the data that is needed to transfer money.

With the development of technology, it has become easier to find out the details and all the necessary information. For example, to pay tax on the income of an individual, you need to go to the tax office website, find the budget classification code, find out the personal income tax for which you need to pay, enter the necessary data, select a payment method and generate a payment slip. Or use ready-made codes listed on the website. Here are some of them:

1. 182 1 01 02030 01 1000 110: Personal income tax on profits received in accordance with Article 228 of the Tax Code of the Russian Federation. This also includes recalculation, arrears and debt on this payment, including canceled ones;
2. 182 1 01 02040 01 2100 110: Tax in the form of an advance payment on the profit that is received foreign citizen employed, in accordance with the received patent (Article 2271 of the Tax Code of the Russian Federation);
3. 182 1 01 02030 01 3000 110: Tax on profit received on the basis of Article 228 of the Tax Code of the Russian Federation. This includes penalties for this payment.

Let's look at an example: how to find out the budget classification code and decipher it: 182 1 01 02010 01 1000 110.

• 182 - the tax office manages the money;
• 101 - payment of tax;
• 02 - money went to the regional treasury;
• 01 - money went to the federal treasury;
• 1000 - tax fee is paid;
• 110 - type of income: tax.

New changes for 2017

On December 7, 2016, the Ministry of Finance of the Russian Federation issued another order No. 230N, which spells out the main changes for budget classification codes. Accordingly, all changes have already been made to existing accounting programs to avoid force majeure circumstances.

The KBK has undergone major changes in terms of insurance premiums - basic and additional tariffs. There will be two types of codes in the new year:

• To pay for billing period until 2017.
• For payment for the billing period from January 1, 2017.

The change also affected the code for the minimum tax during the “simplified” tax regime. Starting from the new year, the minimum tax and the unified tax will be transferred using the same code: 18210501021010000110.

Thus, to recognize the budget classification code specified in the document, it is enough either to know the nomenclature used, or to have at hand a special reference book where the codes for all possible payments and their purposes are clearly described. And the accountant needs to be extremely careful when sending a payment, so as not to subsequently look for the company’s money on other people’s resources.

Budget classification code(KBK) is a special digital code used to group items of the state budget.

The concept of the BCC was introduced by the Budget Code of the Russian Federation of July 31, 1998 No. 145-FZ. The law defines it as “a grouping of income, expenses and sources of financing budget deficits budget system Russian Federation" KBK is used for drawing up and executing budgets and reporting on their implementation. In addition, the codes ensure comparability of indicators.

Budget classification includes:

• classification of budget revenues;
• classification of budget expenditures;
• classification of sources of financing budget deficits;
• classification of operations of public legal entities.

The budget classification code is used in documents when one of the parties is the state or its authorities. In particular, the BCC is indicated in payment order when paying taxes, as well as fines and other obligatory payments to the budget.

The KBK consists of 20 digits, divided into four parts and has the following form:

The first part is called “Administrator”, consists of three characters and defines the revenue administrator (for example, Federal Tax Service - 182, Federal Customs Service - 153, Pension Fund- 392, etc.).

The second part is “Type of income”, from the 4th to the 13th character inclusive: “Group”, “Subgroup”, “Article”, “Element”. The first figure shows the “Group”: 1 - income, 2 - gratuitous income, 3 - income from business activities, etc.

“Subgroups” are two signs. For example, 01 – income tax, 06 – property tax, 07 – use tax natural resources, 08 – state duty, 16 – fines, sanctions, compensation for losses, etc.

“Item” (7-8th categories) and “Subitem” (9-11th) are taken from the relevant settlement documents strictly in accordance with the values ​​​​given in the classification of budget revenues of the Russian Federation.

“Element” indicates the following budget level: 01 - federal, 02 - budget of a constituent entity of the Russian Federation, 03 - local budget, 04 - city district, 05 - municipal district, 06 - budget of the Pension Fund of the Russian Federation, 07 - Social Insurance Fund, etc.

The third part is called “Program” and occupies the next 4 characters, that is, from the 14th to the 17th. Serves to separate taxes (code 1,000), penalties (2,000) and monetary penalties (3,000).

Fourth part - " Economic classification» - last three characters: 110 - tax revenues, 120 - income from property, 130 - from the provision of paid services, 140 - amounts of forced seizure, etc.

The result is a code that must be indicated in the “Purpose of payment” field of payment orders. In 2011, for example, for income tax in federal budget the code used was 182 1 01 01011 01 1000 110, for the budget of the constituent entities of the Russian Federation - 182 1 01 01012 02 1000 110, VAT - 182 1 03 01000 01 1000 110.

The codes are established by orders of the Ministry of Finance. Changes are made quite often, so it is best to check the KBK directories, which are available on the Internet, when making such payments.

). In our tables you will find all the budget classification codes necessary to correctly fill out payment slips in 2017. Codes that have changed compared to 2016, as well as new KBK-2017 are in italics and marked with an asterisk.

KBK-2017 for paying taxes for organizations and individual entrepreneurs on OSN

KBK-2017 for paying taxes for organizations and individual entrepreneurs under special regimes

Organizations and individual entrepreneurs using the simplified tax system need to pay attention to the fact that a separate BCC for transferring the minimum tax has been abolished. Since 2017, the minimum tax is credited to the same budget classification code as the simplified tax system paid in the usual manner. Read about the consequences of indicating the old KBK in the payment slip when paying the minimum tax in the Civil Code, 2017, No. 1, p. 63.

KBK: insurance premiums 2017

The BCC for all contributions controlled by the Federal Tax Service since 2017 has become new.

Please note that for contributions for periods expired before 2017 there will be one BCC, and for contributions for periods starting from 2017 there will be another. That is, if, for example, you transfer contributions for December 2016 in January 2017, then they are paid to the KBK intended for contributions for periods expired before 2017.

BCC for contributions for periods expired before 01/01/2017

Type of insurance premium	KBK (field 104 of the payment slip)
	182 1 02 02010 06 1000 160*
	182 1 02 02090 07 1000 160*
	182 1 02 02101 08 1011 160*
	182 1 02 02140 06 1100 160*
Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service(1% contributions)	182 1 02 02140 06 1200 160*
	182 1 02 02103 08 1011 160*
No. 400-FZ	182 1 02 02131 06 1010 160*
- for those employed in jobs with hazardous working conditions (clause 1, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ	182 1 02 02131 06 1020 160*
No. 400-FZ) (additional tariff does not depend on the results of the special assessment)	182 1 02 02132 06 1010 160*
- for those employed in jobs with difficult working conditions (clauses 2-18, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (additional tariff depends on the results of the special assessment)	182 1 02 02132 06 1020 160*
	393 1 02 02050 07 1000 160

BCC for contributions for periods starting from 01/01/2017

Type of insurance premium	KBK (field 104 of the payment slip)
Insurance premiums for compulsory health insurance paid to the Federal Tax Service	182 1 02 02010 06 1010 160*
Insurance premiums in case of temporary disability and in connection with maternity, paid to the Federal Tax Service	182 1 02 02090 07 1010 160*
Insurance premiums for compulsory medical insurance paid to the Federal Tax Service	182 1 02 02101 08 1013 160*
Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service	182 1 02 02140 06 1110 160*
Insurance premiums for compulsory medical insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service	182 1 02 02103 08 1013 160*
Additional insurance premiums on mandatory pension insurance for employees who work in conditions that give the right to early retirement, including (paid to the Federal Tax Service):
- for those employed in work with hazardous working conditions (clause 1, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (the additional tariff does not depend on the results of the special assessment)	182 1 02 02131 06 1010 160*
- for those employed in work with hazardous working conditions (clause 1, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (additional tariff depends on the results of the special assessment)	182 1 02 02131 06 1020 160*
- for those employed in jobs with difficult working conditions (clauses 2-18, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (the additional tariff does not depend on the results of the special assessment)	182 1 02 02132 06 1010 160*
- for those employed in jobs with difficult working conditions (clauses 2-18, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (additional tariff depends on the results of the special assessment)	182 1 02 02132 06 1020 160*
Insurance premiums for injuries paid to the Social Insurance Fund	393 1 02 02050 07 1000 160

KBK-2017 for payment of other taxes for all organizations and individual entrepreneurs

Name of tax, fee, payment	KBK (field 104 of the payment slip)
Personal income tax on income the source of which is a tax agent	182 1 01 02010 01 1000 110
VAT (as tax agent)	182 1 03 01000 01 1000 110
VAT on imports from EAEU countries	182 1 04 01000 01 1000 110
Income tax on dividend payments:
— Russian organizations	182 1 01 01040 01 1000 110
- foreign organizations	182 1 01 01050 01 1000 110
Income tax on the payment of income to foreign organizations (except for dividends and interest on state and municipal securities)	182 1 01 01030 01 1000 110
Income tax on income from state and municipal securities	182 1 01 01070 01 1000 110
Income tax on dividends received from foreign organizations	182 1 01 01060 01 1000 110
Transport tax	182 1 06 04011 02 1000 110
Land tax	182 1 06 0603x xx 1000 110 where xxx depends on the location of the land plot
Fee for the use of aquatic biological resources:
— for inland water bodies	182 1 07 04030 01 1000 110
— for other water bodies	182 1 07 04020 01 1000 110
Water tax	182 1 07 03000 01 1000 110
Payment for negative impact on the environment	048 1 12 010х0 01 6000 120 where x depends on the type of environmental pollution
Regular payments for the use of subsoil, which are used:
- on the territory of the Russian Federation	182 1 12 02030 01 1000 120
— on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation and outside the Russian Federation in territories under the jurisdiction of the Russian Federation	182 1 12 02080 01 1000 120
MET	182 1 07 010хх 01 1000 110 where xx depends on the type of mineral being mined
Corporate income tax on income in the form of profits of controlled foreign companies	182 1 01 01080 01 1000 110*

Instructing the KBK when paying penalties and fines

By general rule when paying a penalty in categories 14-17, the BCC takes the value “2100”, and when paying a fine - “3000”. However, when transferring penalties and fines for certain types of insurance premiums, this rule does not work:

Type of insurance premium	KBK when paying a fine	KBC upon payment of a fine
For contributions for periods expired before 01/01/2017
Insurance premiums for compulsory medical insurance paid to the Federal Tax Service	182 1 02 02101 08 2011 160	182 1 02 02101 08 3011 160
Insurance premiums for compulsory medical insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service	182 1 02 02103 08 2011 160	182 1 02 02103 08 3011 160
For contributions for periods starting from 01/01/2017
Insurance premiums for compulsory health insurance paid to the Federal Tax Service	182 1 02 02010 06 2110 160	182 1 02 02010 06 3010 160
Insurance premiums in case of temporary disability and in connection with maternity, paid to the Federal Tax Service	182 1 02 02090 07 2110 160	182 1 02 02090 07 3010 160
Insurance premiums for compulsory medical insurance paid to the Federal Tax Service	182 1 02 02101 08 2013 160	182 1 02 02101 08 3013 160
Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service	182 1 02 02140 06 2110 160	182 1 02 02140 06 3010 160
Insurance premiums for compulsory medical insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service	182 1 02 02103 08 2013 160	182 1 02 02103 08 3013 160

Which KBK should I fill out when paying taxes for 2017? Where is the BCC entered in the payment order?

Correct execution of payment documents is a prerequisite for the successful completion of a financial transaction, for example, the payment of taxes or insurance premiums. Based on Order of the Ministry of Finance of the Russian Federation dated July 01, 2013 No. 65n, new BCCs for 2017 were prepared. Budget classification codes for 2017 are important document details that must be filled out correctly. Just below you can find a table with new codes for 2017 with decoding. This article takes into account all changes to the BCC provided for by the Order of the Ministry of Finance of Russia dated 07.12. 2016 No. 230n, which, in particular, introduced new BCCs for insurance premiums from 2017.

KBK: features and purpose

Budget classification code (BCC) is a combination of numbers known to accountants, as well as employees of banking and budgetary institutions. Characterizes a certain monetary transaction and is in a convenient way for grouping expenses/income received into the budget. Created on the basis of the Budget Code of the Russian Federation.

Thanks to the KBK, departments can correctly interpret information about the payment being made (purpose, addressee, etc.). A correctly written KBK allows you to:

• make payment transactions accurately;
• track the history of movement of funds;
• make the work of public service employees easier;
• competently plan the budget and manage financial flows;
• record arrears of payment.

The budget classification code is a guarantee that in 2017 the money will go to the right account, and the company or individual entrepreneur will not be penalized.

KBK: where to indicate?

The combination of numbers in question (KBK) is reflected in a separate field of payment orders intended for the deduction of tax payments and insurance premiums, penalties and fines in 2017. This field in 2017 is 104. When filling out a document, it is important to correctly indicate the combination of numbers, because a mistake made entails not only administrative responsibility, but also the need to clarify the payments made.

When the payer understands all the numbers, the likelihood of filling out the data incorrectly is minimized. So let's try to understand their meaning.

KBK: how many signs and what do they mean?

Based on Order of the Ministry of Finance No. 65n, the budget classification code consists of 20 digits. Conventionally, they can be divided into several groups consisting of 1-5 characters:

No. 1-3 – code indicating the addressee for whom the cash receipts are intended (territorial Federal Tax Service, insurance and pension funds). For example, for payment of BCC for personal income tax in 2017, the number “182” is entered, for contributions to the Pension Fund – “392”.
No. 4 – show a group of cash receipts.
No. 5-6 – reflects the tax code. For example, for insurance premiums the value “02” is indicated, excise taxes and insurance premiums are characterized by the number “03”, payment of state duty is “08”.
No. 7-11 - elements revealing the item and subitem of income.
No. 12 and 13 - reflect the level of the budget into which funds are planned to flow. The federal code is “01”, the regional code is “02”. Municipal institutions are assigned the numbers “03”, “04” or “05”. The remaining figures characterize budget and insurance funds.
No. 14-17 – indicate the reason for the financial transaction:

1. making the main payment – ​​“1000”
2. accrual of penalties – “2100”
3. payment of the fine – “3000”
4. interest deduction – “2200”

No. 18 – 20 – reflects the category of income received by the government department. For example, funds intended to pay tax are reflected with the code “110”, and gratuitous receipts – “150”.

Example. The Sirius company makes contributions to insurance against accidents and occupational diseases that may occur during the performance of work duties. Depending on the situation, indicated in payment document BCC may differ:

– 393 1 02 02050 07 1000 160 – upon timely transfer of funds;
– 393 1 02 02050 07 2100 160 – in case of payment of penalties;
– 393 1 02 02050 07 3000 160 – payment of the mandatory fine.

How to find out the BCC of an organization?

For payers who find it difficult to understand all the numbers, we recommend using our new KBK directory for 2017. It will help the accountant in 2017 to correctly fill out payment slips that require the presence of a cash register. The catalog of current BCCs for 2017 is presented on our website in the form of a table. Similar information can be found on the official website of the Federal Tax Service.

KBK for taxes and insurance premiums in 2017

Ministry of Finance By Order dated 07.12. 2016 No. 230n amended the budget classification codes: a minor correction was made for some, others were excluded. The changes came into force on January 1, 2017. They cover in particular the following sections:

1. Corporate income tax – applies to firms working with foreign companies and receiving income from them.
2. USN – changes affected organizations using the taxation object “income minus expenses”. The minimum tax and advance payments will be made to a separate BCC.
3. Insurance premiums - from 2017, the tax office will take over the administration (with the exception of contributions for injuries), so the combination of some numbers will change.

Since new BCCs appear in 2017, the old ones will become invalid. From January 1, 2017, the accountant will not be able to use the old values ​​even when making a payment for the previous period, otherwise the funds will not be considered paid.

Our KBK table for 2017, prepared by financiers based on data from the Ministry of Finance of the Russian Federation, will help prevent troubles when making financial transactions. But if the accountant nevertheless uses the information for 2016, the mistake made can be corrected (the payment will need to be clarified).

View budget classification codes for 2016: "KBK for 2016"

Filling out the KBK in payment slips in 2017

The payment is settlement document, on the basis of which the bank makes cash payments. To pay taxes and contributions, form 0401060 is used. During the registration process, it is recommended to follow the Rules for filling out details developed by Order of the Ministry of Finance No. 107n.

In 2017, the Federal Tax Service will oversee taxes and insurance contributions; payers will have to submit unified reporting (the federal law No. 243-FZ). The budget classification code indicator, reflected in line No. 104, is filled out according to the previous rules. The table shows some of the changes that occurred in the payment system in 2017:

Line no.	Description	Features of filling in 2017
16	Recipient	territorial body of the Federal Tax Service
22	UIN (unique accrual identifier)	for current payments it is set to 0
106	Basis of payment	the code is set in accordance with clause 7 of Appendix 2 and clause 7 of Appendix 3 of the Order of the Ministry of Finance
107	Taxable period	Filled out in the same way as a tax payment form
108	Number of the document on the basis of which the payment is made
109	Date of the document on the basis of which funds are deducted

Using the KBK table for 2017 and clearly understanding the structure of the numbers, the accountant will be able to make all calculations correctly and in a timely manner. You can simplify your work and reduce the risk of making a mistake by filling out documents in electronic services. The following is a table of the current BCCs for 2017.

Income tax
Income tax credited to the federal budget	tax 182 1 01 01011 01 1000 110
	penalties 182 1 01 01011 01 2100 110
	fines 182 1 01 01011 01 3000 110
	interest 182 1 01 01011 01 2200 110
Profit tax credited to the budgets of constituent entities of the Russian Federation	tax 182 1 01 01012 02 1000 110
	fine 182 1 01 01012 02 2100 110
	fines 182 1 01 01012 02 3000 110
	interest 182 1 01 01012 02 2200 110
	tax 182 1 01 01040 01 1000 110
	fine 182 1 01 01040 01 2100 110
	fines 182 1 01 01040 01 3000 110
	interest 182 1 01 01040 01 2200 110
Income tax on income received by Russian organizations in the form of dividends from foreign organizations	tax 182 1 01 01060 01 1000 110
	fine 182 1 01 01060 01 2100 110
	fines 182 1 01 01060 01 3000 110
	interest 182 1 01 01060 01 2200 110
Income tax on income received in the form of interest on state and municipal securities	tax 182 1 01 01070 01 1000 110
	fine 182 1 01 01070 01 2100 110
	fines 182 1 01 01070 01 3000 110
	interest 182 1 01 01070 01 2200 110
Income tax on income received by foreigners organizations in the form of dividends from Russian organizations	tax 182 1 01 01050 01 1000 110
	fine 182 1 01 01050 01 2100 110
	fines 182 1 01 01050 01 3000 110
	interest 182 1 01 01050 01 2200 110
Income tax on income of foreign organizations, not related to activities in Russia through permanent representation (except for income received in in the form of dividends and interest on government and municipal securities)	tax 182 1 01 01030 01 1000 110
	fine 182 1 01 01030 01 2100 110
	fines 182 1 01 01030 01 3000 110
	interest 182 1 01 01030 01 2200 110
Income tax upon implementation of production sharing agreements, prisoners before the entry into force of the Law of December 30, 1995 No. 225-FZ and not providing special tax rates for enrollment said tax to the federal budget and budgets of the constituent entities of the Russian Federation	tax 182 1 01 01020 01 1000 110
	fine 182 1 01 01020 01 2100 110
	fines 182 1 01 01020 01 3000 110
	interest 182 1 01 01020 01 2200 110
VAT
VAT on goods (works, services), sold in Russia	tax 182 1 03 01000 01 1000 110
	penalties 182 1 03 01000 01 2100 110
	fines 182 1 03 01000 01 3000 110
	interest 182 1 03 01000 01 2200 110
(from the Republics of Belarus and Kazakhstan)	tax 182 1 04 01000 01 1000 110
	fine 182 1 04 01000 01 2100 110
	fines 182 1 04 01000 01 3000 110
	interest 182 1 04 01000 01 2200 110
VAT on goods imported into Russia (payment administrator – Federal Customs Service of Russia)	tax 153 1 04 01000 01 1000 110
	penalties 153 1 04 01000 01 2100 110
	fines 153 1 04 01000 01 3000 110
	interest 153 1 04 01000 01 2200 110
Income tax individuals(NDFL)
Personal income tax on income the source of which is a tax agent (except for income in respect of which calculation and Tax payment is carried out in accordance with with Articles 227, 227.1 and 228 HR of the Russian Federation)	tax 182 1 01 02010 01 1000 110
	penalties 182 1 01 02010 01 2100 110
	fines 182 1 01 02010 01 3000 110
	interest 182 1 01 02010 01 2200 110
Personal income tax on income received by citizens registered as: – individual entrepreneurs – private notaries – other persons involved private practice in accordance with Article 227 HR of the Russian Federation	tax 182 1 01 02020 01 1000 110
	fine 182 1 01 02020 01 2100 110
	fines 182 1 01 02020 01 3000 110
	interest 182 1 01 02020 01 2200 110
Personal income tax in the form of fixed advance payments from income, received by non-residents engaged in labor activities for hire from citizens on the basis of a patent in accordance with Article 227.1 of the Tax Code of the Russian Federation	tax 182 1 01 02040 01 1000 110
	fine 182 1 01 02040 01 2100 110
	fines 182 1 01 02040 01 3000 110
	interest 182 1 01 02040 01 2200 110
Personal income tax on income received by citizens in accordance with Article 228 of the Tax Code of the Russian Federation	tax 182 1 01 02030 01 1000 110
	fine 182 1 01 02030 01 2100 110
	fines 182 1 01 02030 01 3000 110
	interest 182 1 01 02030 01 2200 110
Single tax under simplification (USN)
Single tax under the simplified tax system with the object "income"	tax 182 1 05 01011 01 1000 110
	fine 182 1 05 01011 01 2100 110
	fines 182 1 05 01011 01 3000 110
	interest 182 1 05 01011 01 2200 110
Single tax under the simplified tax system with the object “income minus expenses”
Single tax under the simplified tax system with the object “income minus expenses”	tax 182 1 05 01022 01 1000 110
	fine 182 1 05 01022 01 2100 110
	fines 182 1 05 01022 01 3000 110
	interest 182 1 05 01022 01 2200 110
Single tax under the simplified tax system with the object "income" (behind tax periods, expired before January 1, 2011)	tax 182 1 05 01012 01 1000 110
	fine 182 1 05 01012 01 2100 110
	fines 182 1 05 01012 01 3000 110
	interest 182 1 05 01012 01 2200 110
Minimum tax under the simplified tax system	tax 182 1 05 01021 01 1000 110
	fine 182 1 05 01021 01 2100 110
	fines 182 1 05 01050 01 3000 110
	interest 182 1 05 01050 01 2200 110
Minimum tax under the simplified tax system (paid (collected) for tax periods expired before January 1, 2011)	tax 182 1 05 01030 01 1000 110
	fine 182 1 05 01030 01 2100 110
	fines 182 1 05 01021 01 3000 110
	interest 182 1 05 01021 01 2200 110
Unified tax on imputed income (UTII)
UTII	tax 182 1 05 02010 02 1000 110
	penalties 182 1 05 02010 02 2100 110
	fines 182 1 05 02010 02 3000 110
	interest 182 1 05 02010 02 2200 110
UTII (for tax periods expired before January 1, 2011)	tax 182 1 05 02020 02 1000 110
	fine 182 1 05 02020 02 2100 110
	fines 182 1 05 02020 02 3000 110
	interest 182 1 05 02020 02 2200 110

Insurance premiums
Purpose	KBK 2017	KBK 2016
Pension contributions
	182 1 02 02010 06 1000 160	392 1 02 02010 06 1000 160
	182 1 02 02010 06 1010 160
for funded pension	182 1 02 02020 06 1000 160	392 1 02 02020 06 1000 160
to supplement pensions for members air crews civil aviation vessels:	182 1 02 02080 06 1000 160	392 1 02 02080 06 1000 160
– for periods after December 31, 2016	182 1 02 02080 06 1010 160
for additional payment to employees' pensions coal industry organizations: – for periods before January 1, 2017	182 1 02 02120 06 1000 160	392 1 02 02120 06 1000 160
– for periods after December 31, 2016	182 1 02 02120 06 1010 160
in a fixed amount no more than the limit value): – for periods before January 1, 2017	182 1 02 02140 06 1100 160	392 1 02 02140 06 1100 160
– for periods after December 31, 2016	182 1 02 02140 06 1110 160
in a fixed amount on insurance pension(from income above the limit value): – for periods before January 1, 2017	182 1 02 02140 06 1200 160	392 1 02 02140 06 1200 160
– for periods after December 31, 2016	182 1 02 02140 06 1210 160
for the insurance part of labor for employees on list 1:	182 1 02 02131 06 1000 160	392 1 02 02131 06 1000 160
– for periods after December 31, 2016	182 1 02 02131 06 1010 160, 182 1 02 02131 06 1020 160,
for the insurance part of labor pensions at an additional rate for employees on list 2:	182 1 02 02132 06 1000 160	392 1 02 02132 06 1000 160
– for periods after December 31, 2016	182 1 02 02132 06 1010 160, if the tariff does not depend on the special assessment; 182 1 02 02132 06 1020 160, if the tariff depends on the special assessment
Contributions to compulsory social insurance
for accident insurance in production and professional diseases	393 1 02 02050 07 1000 160	393 1 02 02050 07 1000 160
in case of temporary disability and in connection with motherhood: – for periods before January 1, 2017	182 1 02 02090 07 1000 160	393 1 02 02090 07 1000 160
– for periods after December 31, 2016	182 1 02 02090 07 1010 160
Contributions for compulsory health insurance
in FFOMS: inclusive	182 1 02 02101 08 1011 160	392 1 02 02101 08 1011 160
– for periods after December 31, 2016	182 1 02 02101 08 1013 160
in FFOMS in a fixed amount: – for the periods from 2012 to 2016 inclusive	182 1 02 02103 08 1011 160	392 1 02 02103 08 1011 160
– for periods after December 31, 2016	182 1 02 02103 08 1013 160

Tax under the patent tax system (PSN)
credited to the budgets of city districts	tax 182 1 05 04010 02 1000 110
	fine 182 1 05 04010 02 2100 110
	fines 182 1 05 04010 02 3000 110
	interest 182 1 05 04010 02 2200 110
The tax levied in connection with the use of a patent credited to the budgets of municipal districts	tax 182 1 05 04020 02 1000 110
	fine 182 1 05 04020 02 2100 110
	fines 182 1 05 04020 02 3000 110
	interest 182 1 05 04020 02 2200 110
federal cities of Moscow, St. Petersburg and Sevastopol	tax 182 1 05 04030 02 1000 110
	fine 182 1 05 04030 02 2100 110
	fines 182 1 05 04030 02 3000 110
	interest 182 1 05 04030 02 2200 110
Tax levied in connection with the application patent system taxation, credited to the city budgets districts with intracity division	tax 182 1 05 04040 02 1000 110
	fine 182 1 05 04040 02 2100 110
	fines 182 1 05 04040 02 3000 110
	interest 182 1 05 04040 02 2200 110
Tax levied in connection with the use of a patent tax system, credited to budgets intracity areas	tax 182 1 05 04050 02 1000 110
	fine 182 1 05 04050 02 2100 110
	fines 182 1 05 04050 02 3000 110
	interest 182 1 05 04050 02 2200 110
Trade fee
Trade tax in federal cities	tax 182 1 05 05010 02 1000 110
	fine 182 1 05 05010 02 2100 110
	fines 182 1 05 05010 02 3000 110
	interest 182 1 05 05010 02 2200 110
State duty
considered in arbitration courts	tax 182 1 08 01000 01 1000 110
State duty on cases, considered by the Constitutional Court of the Russian Federation	tax 182 1 08 02010 01 1000 110
State duty on cases, considered constitutional (statutory) courts of the constituent entities of the Russian Federation	tax 182 1 08 02020 01 1000 110
State duty on cases, considered Supreme Court RF	tax 182 1 08 03020 01 1000 110
State duty for state registration: – organizations – individuals as entrepreneurs – changes made to the constituent documents of the organization – liquidation of the organization and other legally significant actions	tax 182 1 08 07010 01 1000 110
State fee for the right to use names “Russia”, “Russian Federation” and words and phrases formed on their basis in names of legal entities	tax 182 1 08 07030 01 1000 110
State duty for performing actions, related to licensing, certification in cases if such certification is provided for by the legislation of the Russian Federation, credited to the federal budget	tax 182 1 08 07081 01 0300 110
Other state fees for state registration, as well as performing other legally significant actions	tax 182 1 08 07200 01 0039 110
State fee for re-issuance of a certificate on registration with the tax authority	tax 182 1 08 07310 01 1000 110
Fines, sanctions, payments for damages
on taxes and fees provided for in Art. 116, 118, paragraph 2 of Art. 119, Art. 119.1, paragraphs 1 and 2 of Art. 120, art. 125, 126, 128, 129, 129.1, art. 129.4, 132, 133, 134, 135, 135.1	tax 182 1 16 03010 01 6000 140
Monetary penalties (fines) for violation of the law on taxes and fees provided for in Article 129.2 of the Tax Code of the Russian Federation	tax 182 1 16 03020 02 6000 140
Monetary penalties (fines) for administrative offenses in the field of taxes and fees provided for by the Code of the Russian Federation Federation on administrative offenses	tax 182 1 16 03030 01 6000 140
Monetary penalties (fines) for violation of legislation on use of cash register equipment when carrying out cash payments and (or) payments using payment cards	tax 182 1 16 06000 01 6000 140
Monetary penalties (fines) for violating the procedure for working with cash management cash transactions and failure to comply responsibilities for monitoring compliance with the rules conducting cash transactions	tax 182 1 16 31000 01 6000 140
Organizational property tax
not included in Unified system gas supply)	tax 182 1 06 02010 02 1000 110
	fine 182 1 06 02010 02 2100 110
	fines 182 1 06 02010 02 3000 110
	interest 182 1 06 02010 02 2200 110
Organizational property tax (on property, included in the Unified Gas Supply System)	tax 182 1 06 02020 02 1000 110
	fine 182 1 06 02020 02 2100 110
	fines 182 1 06 02020 02 3000 110
	interest 182 1 06 02020 02 2200 110
Transport tax
Transport tax from organizations	tax 182 1 06 04011 02 1000 110
	fine 182 1 06 04011 02 2100 110
	fines 182 1 06 04011 02 3000 110
	interest 182 1 06 04011 02 2200 110
Transport tax for individuals	tax 182 1 06 04012 02 1000 110
	fine 182 1 06 04012 02 2100 110
	fines 182 1 06 04012 02 3000 110
	interest 182 1 06 04012 02 2200 110
Land tax
within the boundaries intracity municipalities of cities federal significance	tax 182 1 06 06 031 03 1000 110
	penalties 182 1 06 06 031 03 2100 110
	fines 182 1 06 06 031 03 3000 110
	interest 182 1 06 06 031 03 2200 110
Land tax on plots located within the boundaries of urban districts	tax 182 1 06 06032 04 1000 110
	fine 182 1 06 06032 04 2100 110
	fines 182 1 06 06032 04 3000 110
	interest 182 1 06 06032 04 2200 110
Land tax on plots located within the boundaries of urban settlements	tax 182 1 06 06033 13 1000 110
	fine 182 1 06 06033 13 2100 110
	fines 182 1 06 06033 13 3000 110
	interest 182 1 06 06033 13 2200 110
Land tax on plots located within the boundaries of urban districts with intracity division	tax 182 1 06 06032 11 1000 110
	fine 182 1 06 06032 11 2100 110
	fines 182 1 06 06032 11 3000 110
	interest 182 1 06 06032 11 2200 110
Land tax on plots located within the boundaries of intracity districts	tax 182 1 06 06032 12 1000 110
	fine 182 1 06 06032 12 2100 110
	fines 182 1 06 06032 12 3000 110
	interest 182 1 06 06032 12 2200 110
Land tax on plots located within the boundaries of inter-settlement territories	tax 182 1 06 06033 05 1000 110
	fine 182 1 06 06033 05 2100 110
	fines 182 1 06 06033 05 3000 110
	interest 182 1 06 06033 05 2200 110
Land tax on plots located within the boundaries of rural settlements	tax 182 1 06 06033 10 1000 110
	penalties 182 1 06 06033 10 2100 110
	fines 182 1 06 06033 10 3000 110
	interest 182 1 06 06033 10 2200 110
Unified Agricultural Tax (USAT)
Unified agricultural tax	tax 182 1 05 03010 01 1000 110
	fine 182 1 05 03010 01 2100 110
	fines 182 1 05 03010 01 3000 110
	interest 182 1 05 03010 01 2200 110
Unified Agricultural Tax (for tax periods expired before January 1, 2011)	tax 182 1 05 03020 01 1000 110
	fine 182 1 05 03020 01 2100 110
	fines 182 1 05 03020 01 3000 110
	interest 182 1 05 03020 01 2200 110
Excise taxes
Excise taxes on ethyl alcohol from food raw materials (except for distillates of wine, grape, fruit, cognac, calvados, whiskey), produced on Russian territory	tax 182 1 03 02011 01 1000 110
	penalties 182 1 03 02011 01 2100 110
	fines 182 1 03 02011 01 3000 110
	interest 182 1 03 02011 01 2200 110
Excise taxes on ethyl alcohol from non-food raw materials,	tax 182 1 03 02012 01 1000 110
	penalties 182 1 03 02012 01 2100 110
	fines 182 1 03 02012 01 3000 110
	interest 182 1 03 02012 01 2200 110
Excise taxes on ethyl alcohol from food raw materials (wine distillates, grape, fruit, cognac, calvados, whiskey), produced in Russia	tax 182 1 03 02013 01 1000 110
	penalties 182 1 03 02013 01 2100 110
	fines 182 1 03 02013 01 3000 110
	interest 182 1 03 02013 01 2200 110
Excise taxes on alcohol-containing products,	tax 182 1 03 02020 01 1000 110
	fine 182 1 03 02020 01 2100 110
	fines 182 1 03 02020 01 3000 110
	interest 182 1 03 02020 01 2200 110
Excise taxes on tobacco products, produced in Russia	tax 182 1 03 02030 01 1000 110
	fine 182 1 03 02030 01 2100 110
	fines 182 1 03 02030 01 3000 110
	interest 182 1 03 02030 01 2200 110
Excise taxes on motor gasoline, produced in Russia	tax 182 1 03 02041 01 1000 110
	fine 182 1 03 02041 01 2100 110
	fines 182 1 03 02041 01 3000 110
	interest 182 1 03 02041 01 2200 110
Excise taxes on straight-run gasoline, produced in Russia	tax 182 1 03 02042 01 1000 110
	fine 182 1 03 02042 01 2100 110
	fines 182 1 03 02042 01 3000 110
	interest 182 1 03 02042 01 2200 110
Excise taxes on cars and motorcycles,	tax 182 1 03 02060 01 1000 110
	fine 182 1 03 02060 01 2100 110
	fines 182 1 03 02060 01 3000 110
	interest 182 1 03 02060 01 2200 110
Excise taxes on diesel fuel,	tax 182 1 03 02070 01 1000 110
	fine 182 1 03 02070 01 2100 110
	fines 182 1 03 02070 01 3000 110
	interest 182 1 03 02070 01 2200 110
Excise taxes on motor oils for diesel and (or) carburetor (injection) engines, produced in Russia	tax 182 1 03 02080 01 1000 110
	fine 182 1 03 02080 01 2100 110
	fines 182 1 03 02080 01 3000 110
	interest 182 1 03 02080 01 2200 110
Excise taxes on wines, fruit wines, sparkling wines (champagnes), wine drinks produced without the addition of rectified ethyl alcohol produced from food raw materials, and (or) wine distillate, and (or) fruit distillate, produced in Russia	tax 182 1 03 02090 01 1000 110
	fine 182 1 03 02090 01 2100 110
	fines 182 1 03 02090 01 3000 110
	interest 182 1 03 02090 01 2200 110
Excise taxes on beer produced in Russia	tax 182 1 03 02100 01 1000 110
	fine 182 1 03 02100 01 2100 110
	fines 182 1 03 02100 01 3000 110
	interest 182 1 03 02100 01 2200 110
over 9 percent (excluding beer, wines, fruit wines, sparkling wines (champagnes), wine drinks produced without adding rectified ethyl alcohol produced from food raw materials, and (or) alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate), produced in Russia	tax 182 1 03 02110 01 1000 110
	fine 182 1 03 02110 01 2100 110
	fines 182 1 03 02110 01 3000 110
	interest 182 1 03 02110 01 2200 110
Excise taxes on alcoholic beverages containing ethyl alcohol by volume up to 9 percent inclusive (except for beer, wines, fruit wines, and (or) fruit distillate) produced in Russia	tax 182 1 03 02130 01 1000 110
	fine 182 1 03 02130 01 2100 110
	fines 182 1 03 02130 01 3000 110
	interest 182 1 03 02130 01 2200 110
Excise taxes on alcoholic beverages containing ethyl alcohol by volume over 9 percent (excluding beer, wines, fruit wines, sparkling wines (champagnes), wine drinks produced without the addition of rectified ethyl alcohol produced from food raw materials, and (or) alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate) imported into Russia	tax 182 1 04 02110 01 1000 110
	fine 182 1 04 02110 01 2100 110
	fines 182 1 04 02110 01 3000 110
	interest 182 1 04 02110 01 2200 110
Excise taxes on household heating fuel produced from diesel fractions of direct distillation and (or) secondary origin, boiling in the temperature range from 280 to 360 degrees Celsius, produced in Russia	tax 182 1 03 02210 01 1000 110
	fine 182 1 03 02210 01 2100 110
	fines 182 1 03 02210 01 3000 110
	interest 182 1 03 02210 01 2200 110
(MET)
Oil	tax 182 1 07 01011 01 1000 110
	fine 182 1 07 01011 01 2100 110
	fines 182 1 07 01011 01 3000 110
	interest 182 1 07 01011 01 2200 110
Natural flammable gas of all types	tax 182 1 07 01012 01 1000 110
	fine 182 1 07 01012 01 2100 110
	fines 182 1 07 01012 01 3000 110
	interest 182 1 07 01012 01 2200 110
Gas condensate from all types hydrocarbon deposits	tax 182 1 07 01013 01 1000 110
	fine 182 1 07 01013 01 2100 110
	fines 182 1 07 01013 01 3000 110
	interest 182 1 07 01013 01 2200 110
Common extraction tax mineral	tax 182 1 07 01020 01 1000 110
	fine 182 1 07 01020 01 2100 110
	fines 182 1 07 01020 01 3000 110
	interest 182 1 07 01020 01 2200 110
Tax on the extraction of other minerals (excluding minerals in the form of natural diamonds)	tax 182 1 07 01030 01 1000 110
	fine 182 1 07 01030 01 2100 110
	fines 182 1 07 01030 01 3000 110
	interest 182 1 07 01030 01 2200 110
Mineral extraction tax on the continental shelf of Russia, in the exclusive economic zone of the Russian Federation, when extracting minerals from the subsoil outside Russian territory	tax 182 1 07 01040 01 1000 110
	fine 182 1 07 01040 01 2100 110
	fines 182 1 07 01040 01 3000 110
	interest 182 1 07 01040 01 2200 110
Mineral extraction tax in the form of natural diamonds	tax 182 1 07 01050 01 1000 110
	fine 182 1 07 01050 01 2100 110
	fines 182 1 07 01050 01 3000 110
	interest 182 1 07 01050 01 2200 110
Mineral extraction tax in the form of coal	tax 182 1 07 01060 01 1000 110
	fine 182 1 07 01060 01 2100 110
	fines 182 1 07 01060 01 3000 110
	interest 182 1 07 01060 01 2200 110
Fee for the use of aquatic biological resources (excluding inland water bodies)	tax 182 1 07 04020 01 1000 110
	fine 182 1 07 04020 01 2100 110
	fines 182 1 07 04020 01 3000 110
	interest 182 1 07 04020 01 2200 110
Fee for the use of aquatic biological resources (for inland water bodies)	tax 182 1 07 04030 01 1000 110
	fine 182 1 07 04030 01 2100 110
	fines 182 1 07 04030 01 3000 110
	interest 182 1 07 04030 01 2200 110
Fee for the use of fauna objects	tax 182 1 07 04010 01 1000 110
	fine 182 1 07 04010 01 2100 110
	fines 182 1 07 04010 01 3000 110
	interest 182 1 07 04010 01 2200 110
Water tax
Water tax	tax 182 1 07 03000 01 1000 110
	fine 182 1 07 03000 01 2100 110
	fines 182 1 07 03000 01 3000 110
	interest 182 1 07 03000 01 2200 110
Payments for subsoil use
Regular payments for subsoil use when using subsoil on the territory of the Russian Federation	tax 182 1 12 02030 01 1000 120
	fine 182 1 12 02030 01 2100 120
	fines 182 1 12 02030 01 3000 120
	interest 182 1 12 02030 01 2200 120
Regular payments for the use of subsoil during use subsoil on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation and outside the Russian Federation in territories located under the jurisdiction of the Russian Federation	tax 182 1 12 02080 01 1000 120
	fine 182 1 12 02080 01 2100 120
	fines 182 1 12 02080 01 3000 120
	interest 182 1 12 02080 01 2200 120
Payments for the use of natural resources
air by stationary objects	tax 048 1 12 01010 01 0000 120
Payment for negative impact on the environment	tax 048 1 12 01000 01 0000 120
Payment for emissions of pollutants into the atmosphere air by mobile objects	tax 048 1 12 01020 01 0000 120
Payment for discharges of pollutants into water bodies	tax 048 1 12 01030 01 0000 120
Payment for disposal of production and consumption waste	tax 048 1 12 01040 01 0000 120
Payment for other types of negative impact on the environment	tax 048 1 12 01050 01 0000 120
Payment for the use of aquatic biological resources according to intergovernmental agreements	tax 076 1 12 03000 01 0000 120
Payment for the use of water bodies located in federal ownership	tax 052 1 12 05010 01 0000 120
Income in the form of fees for the provision of fishing grounds, received from the winner of the competition for the right to conclude an agreement on the provision of a fishing area	tax 076 1 12 06000 00 0000 120
Gambling tax
Gambling tax	tax 182 1 06 05000 02 1000 110
	penalties 182 1 06 05000 02 2100 110
	fines 182 1 06 05000 02 3000 110
	interest 182 1 06 05000 02 2200 110
Income from the provision of paid services and compensation of state costs
Fee for providing information contained in the Unified state register taxpayers (USRN)	tax 182 1 13 01010 01 6000 130
Fee for providing information and documents, contained in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs	tax 182 1 13 01020 01 6000 130
Fee for providing information from the register of disqualified persons	tax 182 1 13 01190 01 6000 130

The KBK was filled out incorrectly. What to do?

Errors made when filling out the BCC in payment orders are not a reason to believe that the payment was not made - this is regulated by Art. 45 of the Tax Code of the Russian Federation. But in practice, everything is more complicated: penalties and fines are often charged for incorrectly filled out budget classification codes.

The reason is as follows: regulatory authorities cannot quickly analyze a financial transaction and reflect the actions on the correct account. During this time, the funds remain unrecorded, and the taxpayer is assigned arrears.

You can correct this situation like this:

1. Contact financial institution with a request to provide written confirmation of tax remittance within the established time frame. The document must bear a mark from the bank indicating the execution of the order.
2. Write an application to clarify the payment. It is recommended to attach a certificate proving the fact of payment and a statement of reconciliation.

Having received all the necessary documentation from the payer who made an error in the KBK, employees tax authorities They will check the receipt of funds into the account and correct the situation.
The incident can be resolved by submitting an updated declaration with the correct budget classification code. tax code does not require any application additional documents, but experts recommend filing explanatory note, which states:

• declaration filing period
• inaccurate information that needs correction

This way the problem will be solved much faster. It is worth remembering that during a desk audit in such cases, Federal Tax Service employees ask for explanations.

Based on materials from: buhguru.com