Taxpayers in the course of their activities are required to contribute funds to the state treasury. When translating one of mandatory details- this 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. Frequent change coding 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 different levels. For example, if, by an accountant’s mistake, money went to the regional budget instead of the federal budget, then getting it back is a huge problem. You must write a statement in which you should indicate a request either to assign the required code to the payment, or to return Money to the organization’s account (if the money was transferred again indicating the correct BCC).
Any organization and its employees involved in calculations and postings must remember that 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 be further used to ensure road safety, to carry out various measures to improve ecological state. 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 general structure 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 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 general directory KBK. 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. Current reference for 2017 approved by Order of the Ministry of Finance No. 230N dated December 7, 2016. Therefore, answering the question of how to find out the budget classification code for individual entrepreneurs and commercial enterprises will not be difficult. In payment cards, the code is in the “104” field. It is also indicated in tax returns, and in accounting reports for the transfer of taxes, fines, penalties to the state budget.
Decoding. Administrative section
The budget classification code is twenty digits divided by categories. Each of them carries its own block of information. Conventionally, the code can be divided into four blocks:
- Administrative section.
- Income element.
- Classifying section.
- Software component.
How to find out the budget classification code of an organization? Look at the first three numbers. This is the index of the chief administrator, that is, the one who receives the funds.
For example, when transferring tax, the number combination “182” is used, when transferring contributions to the Social Insurance Fund, code “393” is used, and when making special contributions to the pension fund, code “392” is used.
For example, you need to find what the budget classification code is kindergarten. How can I find out this information? It is enough to look at the receipt that this institution provides for payment, and there, among other details, the KBK will be indicated.
Income element
The next block is represented by a series of numbers that are divided into subgroups. Let's look at each of them:
- The first subgroup determines the type and type of income: 1 - tax payment, 2 - gratuitous payments, 3 - payments from individual entrepreneurs;
- 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;
- The third group consists of two numbers indicating the article and three numbers indicating the subarticle;
- 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 - profit 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 details and all 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:
- 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 the canceled one;
- 182 1 01 02040 01 2100 110: Tax in the form of an advance payment on the profit that is received foreign citizen employed, in accordance with the received patent (Article 2271 of the Tax Code of the Russian Federation);
- 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.
Cheat sheet for using budget classification codes
Why are KBK needed?
Budget classification codes (BCC) were introduced in order to streamline the flow of money into the budget and its expenditure. Using these codes, budget funds are grouped, including taxes and insurance contributions. For example, all income tax receipts individuals are divided into groups: personal income tax accrued by tax agents; Personal income tax accrued by entrepreneurs and other “private owners”; Personal income tax in the form of fixed advance payments on the income of non-residents, etc. And for each of these groups there is a separate budget classification code.
Where it is necessary to indicate the BCC
First of all, the BCC must be indicated in payment orders when transferring taxes, fees, penalties and fines. IN current form payment order given in Appendix 3 to Bank of Russia Regulation No. 383-P dated June 19, 2012, field 104 is intended for KBK (for more information on filling out a payment order, see the article “”). Note that in payment order You can specify only one budget classification code. If you have to make payments related to two, three or more BCCs, you will have to issue two, three or more payments.
In addition, the BCC should be indicated in some tax returns: for income tax, for VAT, for transport tax, and also in the calculation of insurance premiums. This allows inspectors to record arrears of payment with one or another cash register company on the taxpayer’s personal account. As soon as the amount indicated by this BCC is received from this taxpayer, the debt will be repaid.
What does the budget classification code consist of?
According to the Procedure for the formation and application of budget classification codes Russian Federation(approved by order of the Ministry of Finance of Russia dated 06/08/18 No. 132n) each BCC consists of 20 digits (they are called digits).
The first three digits are the code of the chief budget revenue administrator. For tax payments, insurance premiums (except for “injury” contributions) and state duties, this code takes the value “182”, for payments to the Social Insurance Fund “for injuries” - “393”.
The fourth, fifth and sixth digits show the income group. For income tax and personal income tax - this is “101”, for insurance premiums - “102”, for VAT and excise taxes - “103”, for property tax, transport and land taxes - “106”, for unified taxes with “simplified” , UTII and Unified Agricultural Tax - “105”, for state duty - “108”.
Digits seven through eleven are used to provide detail within each income group.
The twelfth and thirteenth categories show which budget the money will go to. If “01” is indicated, then the funds are intended for the federal budget, if “02”, then for the regional one. The values “06”, “07” and “08” mean the budgets of the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund, respectively. Values “03”, “04” and “05” are reserved for municipal budgets
The fourteenth to seventeenth digits show what exactly the taxpayer or policyholder is transferring: the main payment of the tax or contribution, penalties, fines or interest. For taxes and some types of contributions, in the case of the main payment indicate “1000”, in the case of penalties – “2100”, in the case of fines – “3000” and in the case of interest – “2200”.
The eighteenth, nineteenth and twentieth categories take the following values: when paying taxes and state duties it is “110”, when paying insurance premiums - “160”, when transferring payments for the use of subsoil or natural resources- “120”.
BCC for taxes and contributions for past periods
The Ministry of Finance periodically makes changes to the list of existing BCCs. In particular, in 2016, the codes relating to insurance premiums, penalties and interest were updated (see “”).
One thing an accountant should remember important rule: As soon as new BCC values appear, the previous values become invalid and cannot be used. When transferring a tax or contribution for the previous period, in the payment you must indicate the budget classification code, which is relevant now, and not in the previous period. That is why, to fill out payment forms, it is better to use a web service, where all necessary updates are installed automatically, without user intervention, and the likelihood of making a mistake is negligible.
By the way, for some taxes there is a separate operating BCC for payments for past periods. An example is the single tax on imputed income. There is a current code that must be specified if in 2019 the “imputed” person transfers UTII for periods that expired before January 1, 2011. Similar codes introduced for the simplified tax system and the unified agricultural tax.
If a special BCC for payments for past periods is not provided, then the current code applies to all transfers regardless of the period. This applies, among other things, to income tax, VAT, personal income tax and insurance premiums.
The situation is exactly the same with the codes that must be indicated in updated declarations for previous periods. If a taxpayer in 2019 submits an “adjustment” for 2018 or more early periods, he must enter the BCC valid in 2019. IN otherwise It turns out that on the personal account the debt is listed using an outdated code, but the payment was received using the current code. As a result, the debt will remain outstanding.
When filling out payments or declarations in a web service, an accountant or entrepreneur will not have to keep track of all these details. When specifying the type of tax, payment period and declaration status, the service simply will not allow you to indicate incorrect values.
What to do if the KBK is indicated with an error
In theory, an incorrectly indicated budget classification code on a payment slip (as well as an outdated BCC) does not mean that a tax or contribution has not been paid. This directly follows from Article 45 of the Tax Code of the Russian Federation. But in practice, the inspectorate and the treasury are not able to quickly figure out how to reflect an erroneous payment on a personal account. And until the payment is offset, the taxpayer will remain in arrears.
If an error is made when filling out the declaration, then it is enough to submit a “clarification” with the correct BCC, and the incident will be resolved.
Elena Mavritskaya, leading expert at Online Accounting.
Budget classification codes (BCC) are not just a set of numbers, they are essentially a chart of accounts for accounting for income and expenses of the Russian budget. We are offering to you short description revenue code structures for tax revenues to the budget. The full version can be found in Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation”
Revenue code structure
Explanations
The structure of the income code is presented in the form of three components.- Administrator
- Type of income (group, subgroup, article, subitem, element)
- Subtype of budget revenues (group and analytical group)
Type of income is the same for all budgets of the country and includes:
- group
- subgroup
- article
- sub-article
- element (defines the type of budget).
- 100 - tax and non-tax revenues;
- 200 - gratuitous receipts.
- 101 - taxes on profits, income;
- 102 — insurance contributions for compulsory social insurance;
- 103 - taxes on goods (work, services) sold on the territory of the Russian Federation;
- 104 - taxes on goods imported into the territory of the Russian Federation;
- 105 - taxes on total income;
- 106 — property taxes;
- 107 - taxes, fees and regular payments for the use of natural resources;
- 108 - state duty;
- 109 - debt and recalculations for canceled taxes, fees and other obligatory payments;
- 110 - income from foreign economic activity;
- 111 - income from the use of property in state and municipal ownership;
- 112 - payments for the use of natural resources;
- 113 - income from the provision of paid services (work) and compensation of state expenses;
- 114 - income from the sale of tangible and intangible assets;
- 115 - administrative fees and charges;
- 116 - fines, sanctions, compensation for damage;
- 117 - other non-tax income;
- 118 - receipts (transfers) for the settlement of settlements between budgets of the budget system of the Russian Federation.
01 - federal budget;
02 — budget of a constituent entity of the Russian Federation;
03 - budgets of intra-city municipalities of cities federal significance;
04 — budget of the city district;
05 - budget municipal district;
06 - budget of the Pension Fund of the Russian Federation;
07 - budget of the Social Insurance Fund of the Russian Federation;
08 - budget Federal Fund mandatory health insurance;
09 - budget of the territorial compulsory health insurance fund;
11 - budget of the urban district with intra-city division;
12 - budget of the intracity district;
13 - budget of the urban settlement.
Income subtype code budgets is used to detail revenues by budget revenue type codes. It consists of two parts: a group of subtypes of budget revenues (14 - 17 categories of the KBK) and analytical group subtype of budget income (18 - 20 categories of the KBK). All these codes are approved by the Directives on the procedure for applying the budget classification of the Russian Federation
Subspecies group When administering taxes and fees, the following are established:
- 1000 – tax (fee)
- 2100 - fine
- 2200 - percent
- 3000 - fines
To pay administrative and tax fines, subtype group 6000 is used.
Analytical group of income subtype is a grouping of income by type financial transactions related to income, and consists of two groups: 100 - income and 400 - disposal of non-financial assets. We are only interested in the first one.
The income group is detailed in articles 110 - 180:
- Article 110 “Tax revenues”. This article covers income tax, personal income tax, VAT and other taxes and fees paid in accordance with the Tax Code;
- Article 120 “Income from property”. This includes income from the use of state and municipal property;
- Article 130 “Income from the provision of paid services (work) and compensation of costs.” This item includes income from the provision of paid services (work) by public sector organizations and government bodies;
- Article 140 “Amounts of forced seizure.” Under this article, in particular, arrears, penalties and fines on canceled insurance contributions to state extra-budgetary funds are paid;
- Article 150 “Gratuitous receipts from budgets.” From the name it is clear what it refers to;
- Article 160 “Insurance contributions for compulsory social insurance.” This includes revenues from non-budgetary funds from insurance premiums, as well as penalties and fines.
- Article 170 missing
- Article 180 “Other income”. This item includes all those incomes that are not included in the above items.
KBK-2018 is in ours And remember that last year’s codes may not be valid in the current year, even if you pay tax for last year.
According to the Tax Code of the Russian Federation, an individual entrepreneur is obliged to pay insurance premiums “for himself”. The amount of personal contributions is fixed and is paid separately from contributions for employees. After the transfer of control over contributions from the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund to the tax service, the KBK for paying fixed payments to individual entrepreneurs changed. For current codes and fixed contribution amounts for 2019, see our article.
Fixed payments for individual entrepreneurs in 2019
For entrepreneurs, fixed amounts of contributions for health and pension insurance are established. It does not matter whether he is active or not, personal contributions will still have to be paid (except for the cases listed in the Tax Code of the Russian Federation).
After the transfer of insurance payments for compulsory medical insurance and compulsory health insurance under the control of the Federal Tax Service in federal law secured new order determining the contributions of an individual entrepreneur who is not tied to the minimum wage. Since 2018, officials have established personal contributions for entrepreneurs for each reporting year.
So in 2019 compulsory medical payment for individual entrepreneurs it is set in the amount of 6,884 rubles.
Pension contributions in the Federal Tax Service in 2019, as well as the previously paid contribution to the Pension Fund, depend on the income of the entrepreneur (in rubles):
- income within three hundred thousand - the amount of contributions to compulsory pension insurance is 29,354 rubles;
- income exceeding three hundred thousand - the amount of contributions to the compulsory pension insurance consists of a fixed payment (29,354) and 1% of the amount exceeding three hundred thousand.
Example 1. In 2019, entrepreneur Ivanov I.I. received an income of 430,000 rubles. He calculated the amount of contributions payable to the OPS as follows:
29,354 + 1% × (430,000 − 300,000) = 30,654 rubles.
Note that the contribution to pension insurance should not exceed the maximum amount, which is equal to the product of the fixed pension payment by eight. For 2019, its size is 234,832 rubles (29,354 × 8).
An entrepreneur can transfer personal contributions in a lump sum in the established amount or in installments throughout the year in order to apply tax deduction. In any case, contributions to compulsory medical insurance and compulsory health insurance in a fixed amount for 2019 must be paid by December 31, 2019, and the 1% pension contribution must be paid by July 1, 2020.
Example 2. In 2019, entrepreneur Ovechkin K.K. received income in the amount of 22,500,000 rubles. He calculated the amount of pension contributions payable using the formula:
29,354 + 1% × (22,500,000 − 300,000) = 251,354 rubles.
Since the amount received is greater than the maximum allowable for pension contributions, you need to pay established by law the maximum amount is 234,832 rubles. At the same time, 29,354 rubles Ovechkin K.K. must pay by December 31, 2019, and the remaining 205,478 rubles by July 1, 2020.
As for contributions in case of temporary disability and maternity (VNiM), entrepreneurs are not required to pay “for themselves”, but, if they wish, they can register with social insurance and transfer contributions to social insurance. The payment period is similar to contributions for compulsory medical insurance and compulsory health insurance, but the amount is set based on the minimum wage at the beginning of 2019 and amounted to 3,925 rubles. 44 kopecks
KBK IP fixed payment 2019
Payment of entrepreneur's personal contributions is made separately from employee contributions. For this purpose, special budget classification codes are provided:
If an entrepreneur decides to pay contributions to VNiM, then in the payment slip for these contributions he must indicate KBK 393 1 17 06020 07 6000 180.
To pay off debts of individual entrepreneurs on personal contributions formed before 2017, other codes are used, which differ from those given in table 14-17 by familiarity:
- in the “medical” code 16-17, the familiar places change to “11”;
- in the “pension” code 14-17, the acquaintance places take the value “1100”;
- in the “pension - 1%” code, “1200” is placed on places 14-17.
Payment orders 2019 for personal contributions of individual entrepreneurs
When filling out a payment document for the payment of personal compulsory medical insurance contributions, an entrepreneur must carefully fill in the following fields:
- 101 - status of addressee - code of individual entrepreneurs “09”;
- 6 - amount - part or all of the fixed payment;
- 104 - KBK - medical premium code;
- 105 - OKTMO - depending on the individual entrepreneur’s affiliation with a specific municipality;
- 106 - basis of payment - code “TP”, since for individual entrepreneurs the payment of contributions is a current payment;
- 107 - period - individual entrepreneurs must indicate the reporting year for which contributions are paid, for example, for 2019, code “GD.00.2019”.
Sample payment document for individual entrepreneurs for payment of personal contributions to compulsory health insurance in full:
A payment order for personal fixed pension contributions will differ only in the amount, BCC and purpose:
Since 2018, the KBK for transferring 1% of an entrepreneur’s pension contributions and the amount of deductions from income up to three hundred thousand are the same. Therefore, the details of the above payment document, with the exception of the amount and purpose, will remain unchanged.
When transferring contributions to VNiM “for yourself,” it is important to remember that the recipient of the voluntary contributions of the individual entrepreneur will be the Social Insurance Fund, and not the Federal Tax Service. Therefore, the payment document indicates the fund branch where the entrepreneur is registered, and the corresponding BCC.
Sample payment form for payment of voluntary contributions of individual entrepreneurs to the Social Insurance Fund in 2019:
To ensure that the listed contribution amounts do not get stuck among unexplained payments, check the KBK of the payment document. Previously, regulatory authorities confirmed that the error in the CBC is not critical and the entrepreneur does not face fines, but he will have to submit an application for clarification.
Pay your dues without errors from the cloud service. Easily keep records in our service, pay salaries, taxes, contributions, automatically generate reports and send them via the Internet. Save time and money, get rid of hassles and routine.
Budget classification codes are regulated by order from the Ministry of Finance of the Russian Federation. New option document, which was adopted in 2017, contains all the names of contributions and their corresponding meanings. All KBK are divided into the following sections:
- taxes for legal entities and individual entrepreneurs on special social tax (including personal income tax);
- tax payments for enterprises operating under special tax regimes;
- premiums for insurance policies;
- payments for past periods;
- payments for new periods;
- classifier for fines and penalties;
- codes for making other tax deductions.
Payments to the pension and insurance fund also need to be supported by budget classifier codes. The declaration is filled out by the tax agent, who is the responsible person to the fiscal authorities. You should carefully monitor the correct filling of all lines, as an error will lead to failure to fulfill obligations to the tax office. This state of affairs is fraught with fines and other penalties.
What is KBK for paying taxes?
BCC (budget classification code) is a combination of numbers by which government agencies identify and group revenues, expenses and sources of the country's budget. The code is indicated in any accounting declaration that is subject to control. Usage certain combinations figures are based on the regulations of the Budget Code of the Russian Federation.
The need to use the BCC is to regulate relations between entrepreneurs and the state. Supporting payments with codes allows organizations to:
- have official confirmation of payments made;
- analyze the purpose of the payment;
- get rid of penalties in case of problems with fiscal authorities.
Every company involved in commercial activities, reports to the tax service, providing information on profits and expenses. The BCC can be figuratively called the state account. Due to complex structure inflows and outflows of funds, there is a need to create large quantity such "accounts". In the process of depositing funds into the budget important role octmo also plays, which allows you to determine the territorial affiliation of the municipality.
How to find out the BCC for paying transport tax?
Physical and legal entities pay transport taxes in accordance with the provisions of the Tax Code of the Russian Federation. To officially credit funds to the budget, the tax agent is required to enter the corresponding BCC in the declaration.
Many changes were made to the structure of the budget classifier codes in 2017, but the reforms did not affect the payment of transport tax. You can find out the required code using the order of the Ministry of Finance of the Russian Federation. The structure of the document is quite difficult for an inexperienced taxpayer to understand. In connection with this difficulty, it was decided to create official explanations and regulations at the level of the Federal Tax Service. With the help of explanations from territorial fiscal authorities, you can easily find out the required budget classifier code.
All BCCs have a standardized length. Each of the twenty characters of the code corresponds to a specific parameter, which allows you to identify the direction of the payment to the state budget. The structure of a number combination consists of four blocks, each of which includes five characters.
How to find out the BCC for paying income tax?
All BCCs are regulated by an order issued by the Ministry of Finance of the Russian Federation. The use of codes is supported by certain articles Tax Code. Find out the code for paying tax on income from operational activities Enterprises can also rely on regulations and orders from local fiscal authorities, which are issued systematically and are explanatory in nature.
The BCC for paying income tax consists of twenty characters, which are divided into four sections. Each combination encrypts certain information necessary to identify the payment.
The first three digits encrypt the data to determine government agency. The fourth digit of the code is the name of the income group for which the tax is calculated. The next two characters indicate the specifics of the payment. Next group number encrypts the value of the income item and subitem.
- stock;
- regional;
- federal.
The next four numbers determine the direction of the payment:
- payment of a fee or contribution;
- payment of penalties;
- payment of the penalty.
The last three digits help determine the classification of the type of income. Complex use combinations of these numbers makes it possible to perform identification automatically. The right approach for analysis, KBK will help you correctly read codes and determine the intended purpose of the payment.
How to find out the BCC for paying real estate taxes?
Payment of property taxes involves the use of a budget classifier code. The values of all BCCs are contained in the order of the Ministry of Finance of the Russian Federation. For some individual entrepreneurs, working with such documents is quite difficult, so local fiscal authorities issue their own regulations, which are explanatory in nature.
The use of budget classifier codes is mandatory for all organizations engaged in commercial activities. Responsibility for the correct entry of codes into the declaration rests with the enterprise accountant. It is worth considering that errors in filling out codes in the declaration can lead to debt. The system will not be able to recognize the combination of numbers, so the payment simply will not reach the recipient.