Pay tax according to the budget classification code. How to find out the budget classification code? What is KBC? Kbk for personal income tax payment for individuals

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 budget classification code? 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 the funds 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 the 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. Consequently, commercial organizations 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 indicated both in tax returns and in accounting reports for the transfer of taxes, fines, and 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 out what the budget classification code for a kindergarten is. 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 of 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 - loans from foreign financial organizations and income from foreign credit organizations; 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 received by a foreign citizen working for hire, 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 in order 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:

• For payment for the 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.

Correct budget classification code in 3-NDFL for 2016 year is one of the key details of this declaration. Therefore, we will consider the requirements for it and the current values ​​of the BFC in 2017.

Where to look

The most relevant KBK for 3-NDFL for 2016 year approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. The updated version is valid from December 7, 2016.

Budget classification codes from this Ministry of Finance document are taken not only for filling out a declaration in form 3-NDFL (approved by order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671), but also for generally transferring income tax to the treasury. Including penalties and fines on it.

Like a prop KBK in the 3-NDFL declaration for 2016 The year appears at the very beginning of Section 1 of this form (field 020):

Note: necessary budget classification code for 3-NDFL for 2016 You don’t need to look for a year anywhere if you fill out this declaration using a program from the official website of the Federal Tax Service of Russia. Her work algorithm is structured in such a way that she herself will enter the necessary and correct BCC depending on the situation in which a person submits 3-NDFL.

New KBK

It is interesting that the periodic updating by tax authorities of the 3-NDFL declaration form directly affects the composition of budget classification codes for income tax. For example, a series of recent updates to this form concerned the foreign income of individuals. In this regard, the Ministry of Finance introduced a new KBK tax. For 3-NDFL for 2016 year it has the following meaning:

Basic values

Let's analyze: as can be seen from the table, for IP KBK in 3-NDFL for 2016 has a separate meaning than for ordinary individuals. And the first position includes KBC for 3-NDFL 2016 with property deduction(or other deduction to which the applicant is entitled).

In field 104 of the payment order (Appendix 3 to Bank of Russia Regulations 06/19/2012 N 383-P), the payer must indicate the BCC to which this or that tax/contribution is transferred.

The choice of KBK for personal income tax depends on who exactly transfers this tax.

KBK NDFL-2019 for employees

If personal income tax is transferred to the budget by an organization or individual entrepreneur as a tax agent, then the BCC in the payment order will be as follows: 182 1 01 02010 01 1000 110.

By the way, you will find a sample payment order for personal income tax transferred from payments to employees in.

KBK NDFL for individual entrepreneurs for themselves

If an individual entrepreneur pays tax on his income on the OSN, then in field 104 of the payment slip he must indicate 182 1 01 02020 01 1000 110.

KBK personal income tax of an individual

In some situations, an ordinary individual (not an individual entrepreneur) has to pay personal income tax on his own (clauses 1-4 of Article 228 of the Tax Code of the Russian Federation). For example, when selling real estate, the period of ownership of which does not provide exemption from personal income tax (clause 17.1, article 217, article 217.1 of the Tax Code of the Russian Federation). In this case, the individual must indicate the BCC in the payment document 182 1 01 02030 01 1000 110.

KBK NDFL-2019: dividends

When paying personal income tax on dividends, KBK also depends on who remits the tax:

It is worth noting here that, in principle, an individual will not have to think about which BCC to indicate. After all, in theory, the personal income tax on dividends paid should be withheld by the tax agent, and even if he does not do this, the individual will not have to independently declare income in the form of dividends. And he will pay personal income tax on the basis of a notification received from the Federal Tax Service (Clause 6 of Article 228 of the Tax Code of the Russian Federation), which will indicate the necessary BCC.

KBK NDFL: payment of penalties and fines

When transferring penalties/fines, the payer indicates the following BCCs.

Every merchant, individual or organization fills out payment documents. And it doesn’t matter what payment documents are used, payment documents for the transfer of contributions, payment of wages to employees, all this must be filled out and sent according to the details.

This is why there are KBK codes, which can be deciphered as a budget classification code. For this classification, we are obliged to Russian Legislation (budget code). Each code implies its own organization to which amounts of money are transferred. All bank employees are familiar with this classification, because it is the KBK that is responsible for the receipt of funds. It will consider what KBK 00000000000000000130 is responsible for, and who fills it out.

KBK structure

The BCC consists of 20 digits, each group of digits is responsible for its specific part (administrative, revenue, program, and classifying part)

• The first three digits are the administrator's arrival.
• One digit income group code.
• Two numbers - type of income.
• Five figures—item and subitem of income.
• Two numbers - budget level.
• The penultimate three numbers indicate how the income was collected.
• The last three digits are the type of economic income.

It would be clear with the usual KBK codes which, for example, look like this—182 1 01 01011 01 1000 110 (this is income tax for transfer to the Federal Budget). What is this KBK 000000000000000000130 ? Some accountants of organizations are faced with such BCC. Where are the amounts of money transferred using this information?

The list of KBK is very large; there is a special directory where all the codes for transferring to the state treasury are entered. For each code, Russian legislation defines its own expense items for transferring amounts for certain operations. For example, Article 226 of the BC RF provides a list of services and works that relate to BCK 000000000000000000130 in 2017. Let’s look at what this is below.

BC RF Art. 226

Based on the instructions of the Russian Federation on the application of the BCC in Art. 226 includes the following types of service provision:

• Research works.
• Engineering and technical services, conducting structural surveys.
• Demarcation of land boundaries.
• Standard design.
• Installation work. Installation of systems such as video surveillance, panic buttons.
• Providing insurance services.
• Ensuring security during secret events.
• Providing services for the protection of electronic document management.
• Typographic works (binder services, photocopying).
• Medical services.
• Collection services.
• Provision of paid vocational training services.
• Services provided to the organization for food for employees.
• Another similar range of services.

The full list of services for transferring KBK 00000000000000000130 can be read in the classification directory. If your organization has carried out a number of works or services, after checking the relevant directory, you can safely select KBK and make transfers of funds. The main thing is not to make mistakes in the numbers and enter everything correctly.

Remember, the KBK code contains a twenty-digit value; if at least one digit is missing or the values ​​are incorrectly specified, the payment will not reach the recipient. This will already impose a certain responsibility on the organization. If you transfer KBK 00000000000000000130, you will need to indicate the type of service provided in the payment order.

For example, you are transferring payment to an employee who has taken advanced training courses, which means that in the payment slip where the KBK is indicated, 000000000000000000130 (for training) is entered. If there is another service, it is indicated. The bank operator will accept such a document without fail.

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.