For 2017, the Ministry of Finance made changes to the BCC. What is the KBK and what will the changes bring us? It is known that new ones were introduced and a number of old ones were cancelled. Data on these processes can be found in this article. First of all, the abbreviation KBK will be explained - this is a budget classification code, and its meaning concerns all financial activities of the state, from the largest corporations to every individual citizen of the Russian Federation.
Order
In 2016, on June 20, Order 90 of the Ministry of Finance of the Russian Federation was issued, which contained instructions on the procedure for applying the BCC, which were approved in 2013. This normative act established specific changes that came into use when drawing up the country's budget system. Budget tax classification codes, for example, have been changed significantly, and payment orders must be adjusted by each entrepreneur who will pay taxes for 2016 in 2017. This especially applies to private firms and individual enterprises paying taxes according to the simplified taxation system (simplified taxation system). It is with an explanation of how the new KBK code affects the simplified tax system that we probably need to start.
Why is the KBK needed, what are these codes in the budget classification? These are the very accounts into which the entrepreneur’s money goes, transferred in a targeted manner: these are fines, taxes, fees, fees, and the like, directed to the state. Therefore, when an accountant of an enterprise or an entrepreneur himself fills out a payment order, he knows that he must correctly indicate the KBK, that such filling is very important, since there must be as many as twenty digits in the special field for the exact destination of the money sent. A mistake here can be costly: a financial message can get lost, even forever.
KBK: transcript
The account into which the entrepreneur’s money will go belongs to the state budget. Each such “address” consists of twenty digits, and all digits carry certain information. The first contains the code of the given government agency that will receive this amount, followed by the code or group of the given income. After this - the payment code with the income item and subitem. Next come very important, clarifying figures from the KBK, what the new owner of this money is, and where it will go from the state budget. Maybe this amount will be received by the regional budget, or maybe by the pension fund, there are many options.
The following figures tell about the reasons for this payment: the tax itself or a penalty on it, a fine, a contribution, and the like. But the last three digits of the budget classification code explain the type of income - property tax or something else. As life flows and changes, the CBC undergoes constant changes. One KBK code can be excluded, another can be changed, and this process almost never stops. Therefore, entrepreneurs must constantly monitor all these changes and fill out payment orders without errors. If the BCC of the payment is filled out incorrectly, the money will “walk for a long time”, going in the wrong direction, and in the meantime the entrepreneur will be fined for non-payment of fees and taxes.
Changes according to the simplified tax system
The most important changes to the BCC, explained above, will affect all taxpayers. The first major change is a new income tax code for entities that are controlled as foreign companies. Now you need to write other numbers: 182 1 01 01080 01 0000 110. This is noted in full list forms indicating all changes in reporting forms for 2016 - more than two hundred changes.
The second most important thing is the abolition of the minimum tax code for enterprises under the simplified tax system; now the old code cannot be used. It is necessary to transfer the tax to the KBK with the following figures: 182 1 05 010 50 01 1000 110. The same code - the same - is valid according to the simplified tax system and when paying to the budget by companies with the object "income minus expenses" - one percent of revenue, then There is a minimum annual tax, plus advance payments.
Reason for these changes
Previously, there were two BCCs for this tax system, and entrepreneurs under the simplified tax system paid the tax minimum once a quarter instead of advances, since they assumed that they would reach the planned minimum tax by the end of the year.
Tax authorities had difficulty sorting out the confusion of receipts to two addresses; as a result, entrepreneurs were forced to pay penalties for underpayment or fines for failure to pay the minimum tax. Now there is only one address for transfer. And the minimum tax is charged in two cases according to the simplified tax system - if at the end of the year the company was at a loss and if the minimum tax is higher than the actual one.
Table
Ministry of Finance website Russian Federation On July 1, 2016, he notified entrepreneurs of all changes: the KBK table was published, which compared the types of income of the budget system of the Russian Federation, respectively, with the subtype codes that will be in effect in 2017.
After reviewing the data in this table, you can see exactly what changes KBK has undergone and what should change in filling out payment documents. Every entrepreneur must do this: clarify the codes and their correct names. Then his payments, fines. fees and taxes will go to the budget exactly for their intended purpose, and the tax authorities will not present any complaints to it during inspections.
KBK for legal entities
Legal entities pay, among other things, value added tax. This is the withdrawal to the country’s budget of a certain part of the value of a product, service or work created at each stage of production. In Russia, VAT appeared in 1992, and in the world - much earlier, with the improved turnover tax proposed by Simenson, a German economist, in 1919. The French began to collect it in 1954, but not in France, but in the colonies. Now VAT and its modifications exist in more than fifty countries around the world. In Russia, the Tax Code provides for the collection of VAT, enshrined in Chapter 21.
Such tax is paid upon sale. KBK for legal entities VAT must be indicated in declarations and payment orders. You also need to know the BCC for VAT in case the tax department demands a fine or penalty for any violation of tax legislation. In addition, all amendments and actions are constantly adjusted and clarified if situations are not clear. Article 143 of the Tax Code deals with organizations, individuals and entrepreneurs exempt from such tax. These are taxpayers from special regimes, organizers of major events (for example, the 2018 FIFA World Cup).
KBK in detail
There is a mechanism for interaction with the budget, which is reflected in the KBK: instead of complex descriptions in the declaration or payment order of the features of the tax and the recipient, that is, the specific budgetary organization, digital codes are used, precisely and strictly regulated. It is thanks to them that the report or tax is processed in strict accordance with the address of the recipient of the declaration or tax.
As already mentioned, the KBK has twenty digits, divided into four groups. And they all carry certain information. The first three talk about the administrator, that is, about the one to whom you need to report. Tax authorities are designated by the numbers 182. One number below is the type of receipt. For example: one is a tax, two is a free receipt, and so on. Two more numbers indicate the type of income: 01 - profit, 06 - property tax, 08 - duties, and so on.
The next whole five digits are items and subitems of budget income. Next is a description of the budget level (twelfth and thirteenth digits) - 01 - federal budget, 02 - subject of the Russian Federation, 03 - local budget, and so on. Then there are four numbers indicating the type of payment. For example, taxes are 1000, penalties are 2100, fines are 3000. And last digits KBK - there are three of them left - is the final addressee of the tax. For example: 110 - tax to the state budget, 160 - deductions for social needs, and so on.
Example
Let's take this code: 18210101000011000110. The first three digits are 182, this means that the Federal Tax Service administers the payment. The unit then indicates that this payment is a tax. Further, 03 means that services or products are provided in the Russian Federation.
Five numbers 01000 - subarticles and articles of the Budget Code. Next - 01 - the recipient of the tax is the federal budget. Further 1000 - direct payment, no penalties or fines. And finally, 110 - this payment will go to state income.
How to fill out documents correctly
The payment order is filled out from top to bottom, taking into account that many of the data have already been entered into the accounting program: the name of the taxpayer’s company, checkpoint and tax identification number, bank details, and so on. The field with the taxpayer status - 101 - changes to 01 if it is a legal entity, and 09 if the payer is an individual enterprise. If VAT is paid on the import of imported goods, enter 06 in field 101, and if the payer is a tax agent - code 02.
The tax amount must be rounded to the nearest ruble. The recipient's details are specified by the Federal Tax Service. Transaction type - 01 for all payment orders, and for example, for VAT - 5. In field 22 - UIN, you need to enter 0. Field 110 - payment type - is not filled in. Taxes can be transferred in parts, or the entire amount can be transferred at once.
If there is an error in the KBK
The human factor can cause harm everywhere - from flying an airliner to filling out an income tax return. It is not so rare that taxpayers indicate an erroneous BCC in a payment order. This is unlikely in the declaration, because almost all companies create them through an accounting program aimed specifically at this. She puts down the KBK herself and usually without errors. The main thing is to update the program on time. It is even more unlikely that an incorrect report will be sent to the tax office. If the codes are given incorrectly, it is almost impossible to send this.
But in payments, mistakes are made all the time. The transferred money ends up in budgets of completely different levels or in generally unclear payments. Correcting this oversight is difficult and time-consuming, but it is possible and necessary. An application is written to the tax office, the details are specified, on the basis of which the tax will be accepted for crediting and even with the date of payment. Even if the inspector managed to charge penalties, they will be canceled. And if the payment went to any fund outside the budget, everything happens the same way. If you do not carry out all these actions, the inspectors will decide that the entrepreneur has not fulfilled his duty, and therefore there will be penalties and a fine. And therefore a call to entrepreneurs: be careful, do not confuse the KBK!
Fixed payments
Fixed contributions are insurance payments for pension and compulsory medical insurance, which are transferred individual entrepreneurs, notaries, lawyers and other people engaged in private practice. Until 2014, these contributions were the same for all persons and were truly fixed. But after amendments were made to the legislation, which changed the very procedure for calculating these payments, they practically ceased to be fixed.
Since 2017 insurance premiums is regulated by the Tax Code (Chapter 34), and the cash flows go to the tax inspectorates where the individual enterprise is registered, that is, territorially, and not to funds outside the budget. Separate BCC for fixed payments as pension contributions(one percent of income more than three hundred thousand rubles) is not provided for in 2017. The code is the same for everyone: 18210202140061110160. The additional contribution for 2016 is 18210202140061110160. Fixed payments for health insurance come with the code 18210202103081013160.
These magical three letters, which say nothing to ordinary citizens, regularly create headache 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 2020
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).
- "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.
- "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.
- "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).
- "Economic classification"– last three digits. They identify receipts 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.
- 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.
- 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.
- Inconsistency between the actions of the Ministry of Finance, which assigns codes, and the Ministry of Justice, which approves them.
- 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
- 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.
- 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.
- The application must be accompanied by payment orders for which the tax was paid and received by the budget.
- If necessary, a reconciliation of paid taxes is carried out jointly with the inspector (a report is drawn up about it).
- 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.
- 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 arbitrage practice with similar precedents).
- 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.
- 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.
- 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.
- Regularly check with the tax office how payments made are reflected in your personal account.
- 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.
- If you yourself see a mistake in the KBK, write a request for clarification.
- Try to keep up to date with the latest changes in legislation, in particular the latest version of codes.
Budget classification represents a grouping of income and expenses of budgets of all levels, as well as sources of financing their deficits. It ensures comparability of indicators across all budgets. With its help, systematization of information on the formation of budget revenues and expenditures is achieved.
The Federal Law "On the Budget Classification of the Russian Federation" has been adopted State Duma RF June 7, 1996. Currently, this law is in force with amendments and additions adopted by Federal Law No. 115-FZ of August 5, 2000.
The budget classification of the Russian Federation includes:
- classification of budget revenues;
- classification of budget expenditures;
- classification of funding sources;
- classification of operations of public legal entities (hereinafter referred to as classification of operations of the public administration sector).
- sources of internal financing of budget deficits;
- sources of external financing of the federal budget deficit;
- types of public internal debts of the Russian Federation, constituent entities of the Russian Federation, municipalities;
- types of the Russian Federation.
Budget classification of income
The classification of budget revenues is a grouping of budget revenues at all levels of the Russian Federation.
Budget revenues of all levels are classified into groups, subgroups, articles and sub-articles.
The classification of income includes the following groups: Further detailing of income is carried out by subgroups, items and sub-items of the budget classification, for example:Such detailing makes it possible to take into account budget receipts of all types of income provided for by law. For each of them, the budget classification provides an independent code.
Budget classification of expenses
Classification of expenses carried out according to several criteria:
- Functional the classification reflects the direction of budget funds to perform the main functions of the state (administration, defense, etc.). (Section→ Subsection→ Target items→ Types of expenses).
- Departmental the classification of budget expenditures is directly related to the management structure; it reflects the grouping of legal entities receiving budget funds. (Chief managers of budget funds).
- Economic classification shows the division of state expenditures into current and capital, as well as payments wages, for material costs, for the purchase of goods and services. (Category of expenses→ Groups→ Subject items→ Subitems)
Functional classification of budget expenses
It is a grouping of budget expenditures at all levels of the budget system of the Russian Federation and reflects the expenditure of funds on the implementation of basic activities.
The functional classification of expenses has four levels: sections; subsections; target articles; types of expenses.
In particular, the functional classification provides for the following sections (Code - Name):- 0100 – State administration and local government
- 0200 - Judicial branch
- 0300 – International activities
- 0400 - National Defense
- 0500 — Law enforcement and state security
- 0600 — Fundamental research and promotion of scientific and technological progress
- 0700 — Industry, energy and construction
- 0800 — Agriculture and fishing
- 0900 – Protection of the environment and natural resources, hydrometeorology, cartography and geodesy
- 1000 – Transport, road management, communications and computer science
- 1100 — Development of market infrastructure
- 1200 — Housing and communal services
- 1300 — Prevention and mitigation of consequences emergency situations and natural disasters
- 1400 - Education
- 1500 – Culture, art and cinematography
- 1600 - Media
- 1700 – Health and physical education
- 1800 - Social policy
- 1900 - Service of public debt
- 2000 — Replenishment of state stocks and reserves
- 2100 -Financial assistance to budgets of other levels
- 2200 -Disposal and liquidation of weapons, including implementation of international treaties
- 2300 - Mobilization preparation of the economy
- 2400 -Exploration and use of outer space
- 3000 -Other expenses
- 3100 -Targeted budget funds
Based on the above functional classification, budgets of all levels are built. It is clear that the specifics of the budget at a particular level are taken into account. The functional classification is used in full for.
Departmental classification of budget expenditures
Departmental classification budgets is a grouping of expenses by recipient budget funds. The list of recipients of funds from the federal budget is approved by law for the next year.
Departmental classifications of budgets of the subjects of the Federation and local budgets are approved by the authorities of the subjects of the Federation and local governments, respectively.
An example of a functional classification of expenses into 4 levels:
Economic classification of budget expenditures
Economic classification budget expenditures is a grouping of budget expenditures at all levels of the budget system of the Russian Federation according to their economic content. It reflects the types of financial transactions carried out when government agencies perform their tasks. Economic classification includes groups, subgroups, subject items, subitems and expense elements.
The expense groups are:|
Name |
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Current expenses- this is part of budget expenditures that ensures the current functioning of government bodies, budgetary institutions, etc. The category "Current expenses" includes the following groups: purchases of goods and services; interest payments; subsidies and current transfers; payment for services for recognition of property rights abroad. |
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Capital Expenditures— this is part of budget expenditures that ensures innovation and investment activities. A development budget may be allocated as part of capital expenditures. Capital expenditures have the following groups: capital investments in fixed assets, creation of state reserves and reserves, acquisition of land and intangible assets, capital transfers. |
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Providing loans (budget loans) |
The economic classification of budget expenditures of the Russian Federation was transformed into a classification of public sector operations. It determines the directions of budget revenues and expenditures, depending on the economic content of operations carried out in the public administration sector.
The classification of operations of the general government sector is a grouping of operations depending on their economic content.
Within this classification, general government sector operations are divided into current (revenues and expenses), investment (transactions with non-financial assets) and financial (transactions with financial assets and liabilities).
The classification of operations of the general government sector consists of the following groups:
- 100 Income;
- 200 Expenses;
- 300 Receipt of non-financial assets;
- 400 Disposal of non-financial assets;
- 500 Receipt of financial assets;
- 600 Disposal of financial assets;
- 700 Increase in liabilities;
- 800 Reduction of liabilities.
Groups are detailed by articles and subarticles. The more detailed analytical codes provided in this document are not general government transaction classification codes but are intended solely for the purpose of structuring the text of these Guidelines.
Classification of budget expenditures of the Russian Federation by public sector operations (Codes and names of articles and subarticles)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 making transfers” Money".
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 or individuals, authorized by the specified government bodies, as well as state (municipal) institutions created by these bodies
- code of the Federal Tax Service of Russia - 182-0-00-00-000...;
- Federal code customs service Russia – 153-0-00-00-000...;
- code of the Pension Fund of the Russian Federation – 392-0-00-00-000...;
- code of the Social Insurance Fund of the Russian Federation – 393-0-00-00-000...;
- 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.
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.
- 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.
- 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;
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:
- 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.
- 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.
- For gratuitous receipts, it is determined based on the ownership of the transfer to its recipient.
- 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 - international transfers 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.
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