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.

The instruction on the use of new budget classification codes (BCC) from January 1, 2005 was approved by Order of the Ministry of Finance of Russia No. 72n dated August 27, 2004. And in accordance with the Directive of the Bank of Russia dated August 25, 2004 No. 1493-U “On the specifics of using settlement document formats when making electronic payments through the Bank of Russia settlement network,” the maximum length of field 104 of a settlement document has been increased to 20 characters.

KBK (field 104)- This budget classification codes, filled in field 104 of the payment order. For each type of tax, the payment order indicates its own budget classification code (BCC). The maximum length of field 104 (KBK) of the settlement document has increased to 20 bits (characters).

The maximum number of KBK characters entered in detail 104 (field 104) is determined to be 20, and this is specified in Appendix 11 to Bank of Russia Regulations dated June 19, 2012 N 383-P “On the rules for transferring funds”.

And the very meaning of the BCC can always be clarified using the Table of Codes for Classifying Budget Revenues of the Russian Federation, administered by the Federal Tax Service, which is given in the letter of the Federal Tax Service of the Russian Federation dated December 16, 2005 No. MM-6-10/1059@.

The structure of the budget income classification code of the Russian Federation (KBK) consists of 20 categories, combined into 4 parts, and has the following form:

Let us consider the structure of the budget classification of income code (KBK) of the Russian Federation in more detail.

Part 1: 3-digit administrator code

Administrator - occupies 1-3 categories of the KBK, consisting of three characters (symbols) and corresponding to the number assigned to the main manager in accordance with the list of main managers of the corresponding budget.

Administrators of budget revenues are:

• tax authorities;
• other government bodies;
• governing bodies of state extra-budgetary funds;
• local government bodies;
• legal entities or individuals authorized by the specified government bodies, as well as state (municipal) institutions created by these bodies

As an example, here are the codes of individual administrators:

1. code of the Federal Tax Service of Russia - 182-0-00-00-000...;
2. code of the Federal Customs Service of Russia - 153-0-00-00-000...;
3. code of the Pension Fund of the Russian Federation – 392-0-00-00-000...;
4. code of the Social Insurance Fund of the Russian Federation – 393-0-00-00-000...;
5. code of the Federal Compulsory Medical Insurance Fund - 394-0-00-00-000... etc.

Part 2: code for the type of income from 4 to 13 digits of the budget income classification code of the Russian Federation, which consists of 10 characters

Group - occupies the 4th category of the KBK (4th category of the budget income classification code of the Russian Federation).
The fourth category in the code of types of income provides for the following groups:

• 000-1-00-00-000-00… - income;
• 000-2-00-00-000-00… - free transfers;
• 000-3-00-00-000-00… - income from business and other income-generating activities.

So, payments administered by tax authorities belong to group 1 - “Income”.

Subgroup - occupies 5-6 ranks of the KBK (5-6 ranks of the budget income classification code of the Russian Federation). Its completion depends on the group.

The “Revenue” group (000-1-00-00-000-00…) includes the following BCC subgroups:

• 000-1-01-00-000-00 - taxes on profits, income;
• 000-1-02-00-000-00 - taxes and contributions for social needs;
• 000-1-03-00-000-00 - taxes on goods (work, services) sold on the territory of the Russian Federation;
• 000-1-04-00-000-00 - taxes on goods imported into the territory of the Russian Federation;
• 000-1-05-00-000-00 - taxes on total income;
• 000-1-06-00-000-00 - property taxes;
• 000-1-07-00-000-00 - taxes for the use of natural resources;
• 000-1-08-00-000-00 - state duty;
• 000-1-09-00-000-00 - debts on canceled taxes, fees and other obligatory payments;
• 000-1-10-00-000-00 - income from foreign economic activity;
• 000-1-11-00-000-00 - income from the use of property in state and municipal ownership;
• 000-1-12-00-000-00 - payments for the use of natural resources;
• 000-1-13-00-000-00 - income from the provision of paid services;
• 000-1-14-00-000-00 - income from the sale of tangible and intangible assets;
• 000-1-15-00-000-00 - administrative fees and charges;
• 000-1-16-00-000-00 - fines, sanctions, compensation for damage;
• 000-1-17-00-000-00 - other non-tax income;
• 000-1-18-00-000-00 - budget revenues of the budget system of the Russian Federation from the return of the balances of subsidies and subventions from previous years;
• 000-1-19-00-000-00 - return of balances of subsidies and subventions from previous years.

The group "Gratuitous receipts" (000-2-00-00-000-00...) includes the following subgroups of the KBK:

• 000-2-01-00-000-00 - gratuitous receipts from non-residents;
• 000-2-02-00-000-00 - gratuitous receipts from other budgets of the budget system of the Russian Federation, except for the budgets of state extra-budgetary funds;
• 000-2-03-00-000-00 - gratuitous receipts from government organizations;
• 000-2-05-00-000-00 - gratuitous receipts from supranational organizations;
• 000-2-07-00-000-00 - other gratuitous receipts.

The group “Income from business and other income-generating activities” (000-3-00-00-000-00...) includes the following subgroups of the BCC:

• 000-3-01-00-000-00 - income from property from business and other income-generating activities;
• 000-3-02-00-000-00 - market sales of goods and services;
• 000-3-03-00-000-00 - gratuitous income from business and other income-generating activities;
• 00-3-04-00-000-00 - targeted deductions from state and municipal lotteries;

Article - occupies 7-8 digits of the KBK (7-8 digits of the budget income classification code of the Russian Federation), indicated in payment documents strictly in accordance with the values ​​​​given in the classification of budget income of the Russian Federation.
Sub-article - occupies 9-11 categories of the KBK (9-11 categories of the code for the classification of budget income of the Russian Federation), indicated in payment documents strictly in accordance with the values ​​​​given in the classification of budget income of the Russian Federation.
Element - occupies 12-13 categories of the KBK. In the 12th and 13th categories of the KBK, the code of the income element is indicated, assigned:

1. For tax revenues, it is assigned to the level of the budget system of the Russian Federation, depending on the powers to establish taxes:
   
   
   • federal authorities;
   • authorities of the constituent entities of the Russian Federation;
   • authorities of municipalities in accordance with the legislation of the Russian Federation on taxes and fees.


2. For non-tax revenues it is determined depending on the affiliation of the administrator of non-tax revenues to the budget to the corresponding levels of government.
3. For gratuitous receipts, it is determined based on the ownership of the transfer to its recipient.

The following codes of income elements are established:

• 01 - federal budget;
• 02 - budget of a constituent entity of the Russian Federation;
• 03 - local budget;
• 06 - Pension Fund of the Russian Federation;
• 07 - Social Insurance Fund of the Russian Federation;
• 08 - Federal Compulsory Medical Insurance Fund;
• 09 - territorial compulsory health insurance funds.

Part 3: budget income program code from 14 to 17 digits of the budget income classification code of the Russian Federation, i.e. consisting of 4 characters

Program - occupies 14-17 categories of the BCC, which is used for separate accounting of the amounts of tax (fee), penalties and monetary penalties (fines) for this tax (fee). The budget income program code (14 - 17 digits) consists of 4 characters.

The classification of income programs is encoded by four characters, of which the first character of the program code is used for separate accounting of the amounts of tax (fee), penalties, monetary penalties (fines) for this tax (fee), therefore in 14-17 categories of the BCC the following should be indicated:
1000 - when paying taxes, fees, contributions (including recalculations, arrears and debt);
2000 - penalties and interest on relevant taxes, fees, contributions;
3000 - the amount of monetary penalties (fines) for relevant taxes, fees, and contributions.

For example:

• KBK for tax on income tax to the federal budget - 182-1-01-01-011-01-1000-110
• BCC for penalties on income tax to the federal budget - 182-1-01-01-011-01-2000-110
• KBK for a fine for income tax to the federal budget - 182-1-01-01-011-01-3000-110

Part 4: Economic classification of budget revenues is determined by a three-digit code for the classification of operations of the general government sector in accordance with Appendix No. 2 to the Decree of the Government of the Russian Federation of May 22, 2004. No. 249.

Economic classification – occupies 18–20 digits of the KBK and has the following meanings:

110 - tax revenues
120 - income from property;
130 - income from the provision of paid services;
140 - the amount of forced seizure;
150 - gratuitous and irrevocable revenues from budgets;
151 - revenues from other budgets of the budget system of the Russian Federation;
152 - transfers of supranational organizations and foreign governments;
153 - transfers from international financial organizations;
160 - contributions, deductions for social needs;
170 - income from operations with assets;
171 - income from revaluation of assets;
172 - income from the sale of assets;
180 - other income;
410 - decrease in the value of fixed assets;
420 - decrease in the value of non-produced assets;
440 - decrease in the cost of inventories.

When filling out field 104 “Budget classification code,” the most common mistake is to indicate a zero value in the 14th digit of the BCC. Payments under such documents are sent by the Federal Treasury Department to the category of “unclassified” receipts. The fourteenth digit of the BCC is a symbol that is determined by the taxpayer, and cannot take the value “0” in settlement documents.

In addition to this material, information related to payment orders can be viewed on the website "

“KBK” stands for budget classification code. It is used when preparing payment documents. It indicates to which budget and what contribution the entrepreneur makes. Thanks to this, funds are distributed among budgets of various levels, and also control the fulfillment of tax obligations of both legal entities and individuals.

The KBK is approved by the Ministry of Finance. Information about them can be found in the order of the Ministry of Finance of the Russian Federation No. 65n dated July 1, 2013.

All budget classification codes indicate the type of payment. It could be the following:

• taxes (VAT, income tax, tax on income from the sale of goods and services, property tax, personal income tax, etc.);
• single tax;
• tax under the simplified taxation system;
• state fees (fee for replacing a passport, for an arbitration court decision, etc.);
• insurance contributions to the Pension Fund, Federal Tax Service, Social Insurance Fund, Compulsory Medical Insurance Fund;
• fines and compensation for damage (fines from the traffic police and other services of the Ministry of Internal Affairs of the Russian Federation);
• payment for the use of useful resources;
• payment for the use of property.

Each type of payment is assigned a separate budget classification code. It is indicated when filling out the payment document. If an error is made in at least one character, the funds will be credited to the wrong account. As a result, the legal entity or individual will be assessed fines and penalties.

What does KBK mean in the details?

Any financial transaction related to the transfer of funds to the budget is accompanied by the execution of a payment document. This could be a receipt, notice or payment order. Everyone encounters the first type of document when receiving receipts for payment of utility bills and other services. The receipt also indicates a specific BCC.

Payment orders are used by legal entities and entrepreneurs. They submit these documents to the bank for further execution. In the payment order, the budget classification code is indicated in field “104”.

KBK in a receipt and in another payment order is a specific code. It consists of 20 characters. They are divided into groups and subgroups:

• The first 3 characters are the administrative group, which indicates the recipient of the funds.
• The next 10 characters are the income group, which is necessary to clarify the type of income of a legal entity or individual.
• The next 4 characters are a group that details the direction of payment, for example, tax or insurance premium.
• The final 3 characters - this group indicates the scope of economic activity.

The correctness of filling out the payment order or receipt determines how quickly and to which account the funds will be credited.

The abbreviation KBK, entered into payment documents when making payments to the state, does not mean anything to ordinary citizens, but it is not only familiar to specialists of budgetary institutions, accountants and entrepreneurs, but sometimes creates a headache. Moreover, not every taxpayer is able to give an intelligible answer to what the KBK is and what its decoding means. The abbreviated name KBK stands for “budget classification code”. It is a code of numbers that is used as a tool for making payments to the country’s budget, taxes, fines and more.

What is the KBK code

The state treasury is not a general account of incoming funds, but a multifaceted structure that has branches through which government money is redistributed to the federal and regional levels, fulfilling budget requirements. Such a multi-level redistribution system requires strict regulation, and budget classification codes are simply irreplaceable in this financial planning machine. Therefore, the main task of the KBK code is to help the Federal Tax Service, group, analyze and track financial flows within the country.

That is, it makes it easier to prepare budget reports, sort money for various needs of the state, and track which specific entities and recipients received tax payments. Thus, we can say that the KBK is a reference book regulating deductions for:

• fines(this also includes compensation for damage caused);
• insurance contributions(PFR, MHIF and Social Insurance Fund);
• taxes(VAT, personal income tax, tax on the sale of something);
• exploration, extraction and processing of non-metallic materials and energy resources;
• USN, UTII;
• state duties(forms issued for money are included).

Persons dealing with payment receipts can also find out how the KBK is deciphered by looking at the Budget Code of the Russian Federation, where the Ministry of Finance gives a clear definition of the code and answers all the ensuing questions related to it.

KBK is needed to pay taxes

KBK structure

In July 1998, the Budget Code of the Russian Federation in Federal Law No. 145 prescribed a new entry - “budget classification code”. Let’s explain right away how many numbers are in the KBK. Until 2004, the classifier contained 9 digits, now the structure has 20 characters. After approval, it underwent a lot of changes, and now it is uniform for all budgets of the country, and the existing values ​​​​for each department are different. Before KBK, all payment information was indicated in payment lists in words, which was extremely inconvenient.

Now you can glean a lot more information from this code than it might seem at first glance. Without it, it is impossible to pay taxes and other fees. In addition, in any payment document, the code must be indicated correctly; an error in even one digit will lead to money going in the wrong direction, and the organization will receive penalties. The structure of the BCC is approved annually by order of the Ministry of Finance of the Russian Federation. Some KBK codes remain unchanged from year to year, others may change. So, the code is divided into 4 main provisions:

KBK is similar to a constructor; structurally it is divided into four logically independent information blocks:

Knowing the principles of code matching, you can calculate how many digits are in the BCC, as well as determine the data required for transferring deductions. So, the complete codes for the example of 2016 look like this:

• tax code for the federal budget - 182 1 01 01011 01 1000 110, and for the regional budget - 182 1 01 01012 02 1000 110;
• penalty code on tax for income for the federal budget -182 1 01 01011 01 2100 110, and for the regional budget - 182 1 01 01012 02 2100 110;
• KBC fines for the federal budget - 182 1 01 01011 01 3000 110, and for the regional budget - 182 1 01 01012 02 3000 110.

Having collected the values ​​together, it becomes clear which part of the classifier is responsible for what. We hope we have fully explained what a budget classification code is and what its meanings describe.

How to find out KBK

Since the number of codes is significant, it is quite difficult to remember all the variety. Therefore, a KBK directory is provided specifically for payers. Every organization has such documentation; an accountant uses it when filling out payment slips. You also need to have a reference book in order to correctly enter data into instructions for deductions and other payments to extra-budgetary funds. In the details, the code is placed in cell No. 104.

Where to find out the budget classification code

Please note that the person responsible for conducting settlement activities must not only have the KBK directory, but also monitor its changes.

If there is no reference book, then you shouldn’t write the code yourself. It is better to seek information:

• on official portal government agencies;
• to the tax service;
• to the website to fill out payment details;
• read the order of the Ministry of Finance No. 65 n.

To find out the code, just determine the type of payment, and then find the desired type of economic activity in the directory. An error when filling out a payment slip is not uncommon in the practice of taxpayers. Which is not good, since the Ministry of Finance of Russia in its letter dated August 26, 2002 No. 03 – 07-28/63 indicated that funds will be transferred only according to the data specified by the payer, and if an error is made in them, then the tax authorities consider this as non-payment tax with all the ensuing consequences. Therefore, all responsibility lies solely on the shoulders of the payer.

In contact with

One of the essential details that payers are required to provide when transferring tax and other payments to the country’s budget is the BCC. It represents a sequence of numbers, when looking at which many citizens will only shrug their shoulders in bewilderment, unable to understand what they mean.

Why it is needed and where to get it are problems that certainly arise for any taxpayer who at least once fills out a receipt for payment of a state duty, penalty or excise tax. The Instructions of the Ministry of Finance of the Russian Federation on the use of the budgetary system of Russia and additions to them, approving the BCC, are intended to answer this question.

What is KBK

KBK is an abbreviation for the concept of “budget classification code”. This is a long chain of numbers that represent a special cipher. Each number in this chain encodes a specific group of budget revenues into the national financial system. From the established order of these groups, it is possible to determine where the payment came from, what its purpose is, who exactly appears to be the recipient, and to which missions the monetary resources are transferred, making it possible to redirect them further.

The state budget is not a single account where incoming payments are accumulated; it contains multiple “branches”: BCC, revenues, expenses of the budget system, among which the reassignment of government funds is made.

Example

For a more detailed understanding of the budget system, let's consider the flow of funds on the KBK simplified tax system - income minus expenses. Payers of this tax are enterprises and organizations using the simplified tax system. Tax payments from legal entities are sent to the country's budget, and these funds are used to pay salaries to public sector employees. Thus, commercial enterprises, by making contributions to the state budget, support not only their employees, but also teachers, doctors, etc.

Consolidation of income and expenditure parts of the budget

All incoming payments marked “KBK are sorted according to economic programs. They are accumulated on the KBK of the tax inspectorate, which takes into account taxes separately depending not only on the KBK, but also on OKATO. Such accounting allows us to make a conclusion about the well-being of tax collection in a particular region.

Thus, the Ministry of Finance can “monitor” the receipt of taxes and other payments to the budget, according to the profit codes of the budget of the Russian Federation, and create plans taking into account its expenditure share. The concept of codes is created in the manner described above in order to clearly compare with the texture of the state budget.

Why were BCCs introduced?

Before the introduction of budget codes, the recipient and purpose of payment were indicated in receipts, but it was not possible to study the necessary information based only on the specified data. Currently, as a result of the introduction of KBK payments, it is possible to clearly track the fate of any, even insignificant, amount coming to the state budget, to actually track who the finances came to the budget from, on what grounds, where they were sent and redirected.

Such a system greatly simplifies the work of national organizations in drawing up a program for distributing the country's budget for the next year. In addition, this system helps manage cash flows more efficiently than before the introduction of the BCC.

New KBK with changes in 2015

Order of the Ministry of Finance of the Russian Federation No. 150n approved new rules for the application of the BCC in 2015. Such changes affected several groups of tax deductions for commercial enterprises. First of all, this is the KBK “land tax”, which is now divided for payment by individuals and legal entities. And, in addition, it is also delimited by the category of land ownership.

The Tax Inspectorate presented a special table in 2015, where it combined the main codes for 2014 with similar ones for 2015. This table, according to inspectors, will make it much easier to fill out documents for commercial enterprises and will help accountants avoid mistakes when creating payment orders and declarations that require the indication of the BCC. Many accountants know first-hand what an error in the code is and how difficult it is sometimes to get money back.

Decoding codes

The budget cipher contains twenty numbers, divided according to ranks into four informative parts:

• administrative;
• profitable;
• software;
• classifying.

Administrative part

The first elements of the three-number encoding are the indicator of the main payment administrator (in other words, the receiving recipient in whose name the monetary resources are credited). Thus, for example, in the case of taxes, the number combination 182 is used, with payments to extra-budgetary funds of the Social Insurance Fund, the KBK insurance with a combination of numbers 393 is used, when transferring funds for compulsory medical insurance to the compulsory medical insurance fund - 392.

Revenue part

The profit block includes subgroups.

The first number of the profit share (in other words, the fourth number of the entire code) is the type of profit. Payment containing a tax figure - 1, free currency resources - 2, business income - 3.

The next two numbers indicate the purpose of payment (profit subgroup), for example: 01 - income tax; 06 - material taxes.

The last two numbers of the profit code establish the degree of the recipient’s budget (national, territorial, regional and others):

01 - income tax;

02 — contributions to social security;

03 - taxes on goods sold in Russia;

04 - taxes on products manufactured outside Russia and imported;

05 - taxes on income;

06 - property payments;

07 — contributions from subsoil users;

08 - state duty;

09—fines and penalties for taxes that have been abolished (for example, Unified Social Tax);

10 - income from export-import operations;

11 - income from state property by leasing it for temporary use;

12 — contributions for the use of subsoil;

13 - profit from paid services of government agencies;

14 - profit from the sale of state property;

15 — fines and other fees;

16 - compensation for damage caused.

Software part

A four-digit code called a “program” will specify the type of payment arriving in the profitable part of the budget. Taxes and state duties are classified by the number 1000, penalties - 2000, fines - 3000.

Classifying part

The last group of three numbers corresponds to the payment code, according to the systematization of financial work: 110 - tax income; 160 - public contributions.

110 - profit from taxes;

151 - income received through redistribution from budgets of other levels;

152—receipts from other states and transnational corporations;

153 - loans from foreign banks and proceeds from foreign credit enterprises;

160 - payments for social contributions;

170 - profit from the sale of property;

171 - profit from the revaluation of state property;

172 - profit from the redistribution of property;

180 - other profit.

Thus, understanding the rule for forming codes, it is easy to learn to “read” these incomprehensible numerical chains, for example, the KBK code “income minus expenses” when using the simplified tax system 182 1 05 01021 01 1000 110 is deciphered as follows:

182 - transfer to the state budget;

1 - inflow in the tax option;

05 - KBK simplified tax system specifies income and expenses;

01 - number of financial note;

021 - subarticle of the financial code;

01 - the recipient of the money is the state federal budget of the country;

1000 - down payment;

110 - belongs to the country's tax profits.

How to determine BCC

The list of budget classification codes is in a special KBK directory - from this important document they will find out the necessary numerical combination belonging to a particular payment. Changes in it, although infrequent, still occur and are accepted through amendments and releases of a new directory. The KBK directory, current for 2015, was approved by the Ministry of Finance of the Russian Federation in 2013 (Order No. 65n dated July 1, 2013). The KBK Classifier was adopted in 2015 as amended by the Decree of September 26, 2014 (Addendum 1).

And individual budget classification codes are needed to correctly fill out payment orders for the transfer of taxes, penalties, fines and any other payments to the state. For indication in payment orders, a special field 104 is provided for KBK. What this code is can be indicated in certain types of tax returns and financial statements.

History of the introduction of codes and nuances of application

They were first introduced in Russia in 1999 and have undergone many changes since then. The key codes that are used by virtually everyone are located at the very beginning of the directory. These are revenue codes for making payments on taxes and contributions to duties and excise taxes. Many entrepreneurs believe that the budget coding system is designed not so much to facilitate, but to complicate the work of commercial firms.

This is unlikely to be true, although the use of BSCs, and especially their frequent replacement, does present some inconveniences. Thus, if the code is incorrectly specified, the payment may go to another budget, and the tax may be considered unpaid. This will be followed by penalties and fines for non-payment. In addition, it is not always possible to return an incorrectly sent payment (to the wrong budget), especially if these are budgets of different levels. For example, if, when paying federal taxes, funds were mistakenly sent to the regional or local budget, getting them back from there can be a very difficult task.

To return erroneously transferred funds, you will need to fill out a written application and submit it to your tax office with a request to assign a different code to the payment or, if the payment was repeated to the correct code, return it to the company's current account. The tax authorities themselves will not correct errors in payment orders.