Where to get the kbk code. KBK what is it? New codes for budget classification. Gambling business tax

The main terms, methods of establishing, the scope of the classification are regulated by the main document in the field of budgetary legal relations - the Budget Code of the Russian Federation, which was approved back in 1998 by federal law No. 145-FZ. In this document, a whole chapter is devoted to this issue - the fourth.

What is KBK

The budget classification is the same for all budgets codification of income, expenses and sources of deficit coverage, with the help of which it is possible to compare the indicators of the indicated budgets. Codification is applied in the budgeting process on a continuous basis, starting from the moment the budget is formed and ending with the preparation of a report on its implementation.

On the basis of articles 20-23.1 of the Code, the Ministry of Finance of the Russian Federation is assigned unique powers, which imply the consolidation of the list of codes and the rules for assigning budget indicators to them by a regulatory legal act of the ministry - an order.

At the moment, the classification codes are established by the order of the specified department dated July 1, 2013 No. 65n, approving the procedure for applying the KBK.

Article 19 of the Code divides the classification into four main parts: revenue, expenditure, sources of financing budget deficits and operations of the general government sector (KOSGU). Separate parts of the above-mentioned order are devoted to each of these components.

Example code structure

KBK is a twenty-character code, while for each component part of the characters, the grouping of digits is different.

For income the codes are as follows:

The first three characters are responsible for the codification of the revenue administrator, that is, they define which agency is responsible for a particular revenue stream.

The next category in the KBK divides budget revenues into certain types. There are only two of them. One of them combines tax and non tax revenues, the other is gratuitous receipts. Each group, in turn, is divided into subgroups. Thus, the first group (tax and non-tax revenues) has eighteen such subgroups, while the second has only seven. A detailed list of all subgroups was approved as part of Order No. 65n.

To indicate budget expenditures a twenty-character code is also used, which is somewhat different from the profitable one in its structure. Their only similarity lies in the fact that in both codes (as, indeed, in the KBK of sources for covering the deficit), the first three digits classify the main manager (administrator) of budget funds, and the last three digits correspond to certain KOSGU.

Expenditure classification of budget indicators also consists of section codes (two characters - fourth and fifth), subsection (also two characters, sixth and seventh), target expense item (consists of seven characters - from the eighth to fourteenth BCC digits) and type of expenses (three numbers).

At the same time, the exclusive right to establish the list and names of sections of expenses (there are fourteen of them), subsections (each section has its own) and types of expenses (common to all expenses) belongs to the Ministry of Finance in our country.

But with targeted articles, not everything is so simple. Starting from the 2014 budget, the program method is applied in its formation. And due to the fact that the Federation, regions and municipalities have their own programs, it is not possible to classify them equally for all budgets. Therefore, appropriate clarifications were made to the Budget Code, entrusting the authority to determine the codes of target items and the rules for their application to financial bodies of budgets of all levels.

At the same time, the structural component of targeted articles has also changed. Firstly, since 2014, the classification was first allowed to use letter designations. Their list is strictly defined by order No. 65n. Secondly, with the program budget, the first two digits in the target item code began to indicate the corresponding state or municipal program, the third digit - to detail the subprogram, and the last four - to codify a specific direction of expenditure.

Where and how to find out the KBK

If you are not an employee of a financial authority, the issue of assigning expense codes becomes somewhat irrelevant. For individual entrepreneurs, large and small firms, as well individualswho are taxpayers, the main issue is the use of a profitable KBKand also where and how to find it.

The solution to this issue can be sites specializing in helping taxpayers. Special services can help fill out a receipt for payment of tax, in which it is now necessary to indicate the BCC.

In addition, you can find out the code yourself by referring to the aforementioned order of the Ministry of Finance of Russia No. 65n. In this order, as a separate appendix, each federal agency assigns those tax and non-tax revenues, the administrator of which it is, indicating the full BCC codes.

Examples of parsing codes

For clarity, it is worth giving several examples of the application of codes for the budget classification of various tax and non-tax payments.

VAT - value added tax

The main administrator of VAT on goods sold in our country, as well as imported to us from Belarus and Kazakhstan, is the Federal Tax Service of Russia (code 182). It is she who is responsible for collecting the tax, paying interest and fines on it. But for VAT on goods from other countries, the administrator will be the Federal Customs Service with the KBK code 153.

Thus, when paying the BCC tax, the following will be:

• for the tax on Russian goods - the code of the income administrator of the budget "182", group one "1", subgroup "03", income item "01", sub-article "000", element "01", subtype code "1000", KOSGU "110 ", For the payment of penalties for this tax, the subspecies are changed from" 1000 "to" 2000 ", for fines - to" 3000 ";
• for tax on Belarusian and Kazakhstani goods - administrator code "182", group "1", subgroup "04", income item "01", sub-article "000", element "01", subtype code "1000", KOSGU "110" , for penalties and fines, the subspecies also changes to "2000" and "3000", respectively;
• in case goods are imported from another country, the codes will be the same as for Belarusian and Kazakh goods, except for the code of the chief administrator. He will be 153.

NDFL - personal income tax (2-NDFL, 3-NDFL)

This tax has only one income administrator - the Federal Tax Service, which has code 182. When transferring this tax, the BCC will depend on the article of the Tax Code on the basis of which the tax is collected.

• To pay income tax tax agent in general, the following BCC applies - the code of the administrator of budget revenues "182", group "1", subgroup "01", income item "02", sub-article "010", element "01", subtype code "1000", KOSGU "110" , for the payment of penalties for this tax, the subspecies are changed from "1000" to "2000", for fines - to "3000".
• For entrepreneurs, private notaries and individuals engaged in private practice, the code is as follows - administrator "182", group "1", subgroup "01", income item "02", sub-article "020", element "01", subspecies code "1000 ", KOSGU" 110 ", for fines and penalties subtype the same as for other taxes" 2000 "and" 3000 ", respectively.
• For individuals, to pay tax on income received in the cases specified in article 228 of the Tax Code, the BCC is the administrator "182", group "1", subgroup "01", income item "02", sub-article "030", element " 01 ", subspecies code" 1000 ", KOSGU" 110 ".

UTII - unified tax on imputed income

It is paid by organizations and individual entrepreneurs who voluntarily switched to it. Payment is carried out according to the following code: administrator "182", group "1", subgroup "05", income item "02", sub-article "010", element "02", subspecies code "1000", KOSGU "110".

STS - simplified taxation system

The classification codes for the payment of this tax vary depending on what the taxpayer has chosen as the object of taxation:

• For payments of the simplified tax system from the income of the KBK the following: administrator "182", group "1", subgroup "05", income item "01", sub-article "011", element "01", subspecies code "1000", KOSGU "110".
• For payments of the simplified tax system with the difference between income and expenses - administrator "182", group "1", subgroup "05", income item "01", sub-article "021", element "01", subspecies code "1000", KOSGU "110 ".
• To enroll the minimum tax - administrator "182", group "1", subgroup "05", income item "01", sub-article "050", element "01", subspecies code "1000", KOSGU "110".

Changes in 2019

For 2019, the following budget classification codes are in effect:

• For pension contributions at basic and reduced rates: 182 1 02 02010 06 1010 160.
• Medical contributions: 182 1 02 02101 08 1013 160.
• Social contributions: 182 1 02 02 090 07 1010 160.
• Contributions for injuries: 393 1 02 02 050 07 1000 160.

When filling out a payment order, you should always indicate the budget classification code. What is meant by this concept? Budget Classification Codes (BCC) - this is a special coding introduced specifically to fill in payment orders for each type of tax payment. On January 1, 2005, new budget classification codes (BCC) were introduced after their approval in the Order of the Ministry of Finance of Russia No. 72n of August 27, 2004. Initially, the maximum length of the field 104 of the settlement document included 7 digits. However, after the publication of the Bank of Russia Ordinance No. 1493-U dated August 25, 2004 “On the Specifics of Using the Forms of Settlement Documents when Making Electronic Payments through the Bank of Russia Settlement Network”, this value was increased to 20 characters (digits).

The structure of the code of the budgetary classification of income (BCC) of the Russian Federation

If you are completely unfamiliar with the budget classification, the BCK can always be clarified using a special Table of codes for the budget classification of budget revenues Russian Federation. Budget classification is administered by the Federal Tax Service. The table itself was given in the letter of the Federal Tax Service of the Russian Federation dated December 16, 2005 No. MM-6-10 / 1059. The very same budget classification is as follows:

Now let's look at these tables in more detail.

Part 1 - admin code

Part 1 is the admin code. It has three digits. The administrator occupies rows 1, 2 and 3 of the KBK, consists of three characters. This part includes the number assigned to the main manager according to the list of authorized persons from the budget. The following may act as the administrator of state budget receipts:

Tax authorities;
- local government bodies;
- governing bodies of state off-budget funds;
- other public authorities;
- individuals or legal entities whose activities are regulated by the above bodies;
- municipal institutions created by these bodies.

Administrator codes can be presented in the following form:
1. Code of the Pension Fund of the Russian Federation - 392-0-00-00-000 ...
2. The code of the Federal Compulsory Medical Insurance Fund - 394-0-00-00-000 ...
3. Code of the Federal Tax Service of the Russian Federation - 182-0-00-00-000 ... etc.

Part 2 - Type of income code

The second part of the KBK from 4th to 13th digit is budget classification revenue codes Russian Federation. Each category of this part consists of 10 characters. The group is the fourth category of the code for the classification of budget revenues of the Russian Federation. It provides for four categories:

000-1-00-00-000-00 ... - income;
000-2-00-00-000-00… - transfers free of charge;
000-3-00-00-000-00… - income received from entrepreneurial or other activities that make a profit.

All payments that are controlled tax authorities, are in group # 1 - "Income".

The budget classification income codes are presented in 5-6 categories of the subgroup. Its filling depends on the membership of the payment to a specific group. In the "Income" group, there are the following subgroups of budget classification codes (BCC):

000-1-01-00-000-00 - taxes on income and profits;
000-1-02-00-000-00 - taxes and contributions made for social needs;
000-1-03-00-000-00 - taxes on goods (services, works), which are implemented in 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 the total income of individuals or legal entities;
000-1-06-00-000-00 - taxes on property of individuals or legal entities;
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 for canceled fees, taxes and other payments that are mandatory;
000-1-10-00-000-00 - income of persons from foreign economic activity;
000-1-11-00-000-00 - income from the use of property that is in municipal or state ownership;
000-1-12-00-000-00 - payments for the use of natural resources;
000-1-13-00-000-00 - income received after the provision of paid services;
000-1-14-00-000-00 - income received as a result of the sale of intangible and tangible assets;
000-1-15-00-000-00 - administrative fees and payments;
000-1-16-00-000-00 - sanctions, fines, and payment for damages;
000-1-17-00-000-00 - other non-tax income;
000-1-18-00-000-00 - revenues of the budgets of the budgetary system of the Russian Federation, received as a result of the return of the balances of subventions and subsidies of previous years;
000-1-19-00-000-00 - return of the balances of subventions and subsidies of previous years.

The group "Gratuitous receipts" includes the following codes of budget classification (BCK) by subgroups:

000-2-01-00-000-00 - receipts from non-residents free of charge;
000-2-02-00-000-00 - receipts from other budgets of the budgetary system of the Russian Federation on a gratuitous basis, with the exception of budgets of state non-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 receipts at no cost.

There is also a group called "Income from entrepreneurial and other income-generating activities", which includes the following subgroups of budget classification codes:

000-3-01-00-000-00 - income received from property from entrepreneurial and other income-generating activities;
000-3-02-00-000-00 - income from market sales of goods and services;
000-3-03-00-000-00 - gratuitous receipts from entrepreneurial and other activities that provide income;
00-3-04-00-000-00 - targeted deductions from municipal and state lotteries.

7-8 digits of the code for the classification of budget revenues of the Russian Federation are occupied by Article. These categories are usually indicated in the settlement documents strictly and extremely accurately. They correspond to values \u200b\u200bthat include budget classification codes and budget revenues of the Russian Federation.

9-11 categories of KBK are assigned to Subarticle. They are also specified as precisely as possible and checked fairly rigorously.

12-13 digits includes the Element. Usually, these categories indicate the code of the element of income, which is assigned by various entities, depending on the type of income. Let's say, depending on the powers of the authorities to establish payments, tax revenues are assigned to a certain level of the budgetary system of the Russian Federation:

The authorities of the constituent entities of the Russian Federation;
- federal authorities;
- by the authorities of municipalities, in accordance with the legislative norms of the Russian Federation regarding taxes and fees.

The definition of the Element for non-tax revenues is often determined based on the affiliation of the administrator of these non-tax revenues to a country's budget to a certain level of government.

Grant receipts provide for the definition of the Item in accordance with the transfer of the payment in relation to the recipient.

The income item codes are presented as follows:

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

Part 3 - Code of programs of budget revenues of the Russian Federation

The code of the programs of budget revenues consists of 4 characters and fixes the 14-17 categories in itself. They are used for separate accounting amounts of interest, taxes, fines and other monetary penalties for a specific tax payment. The budget classification codes (BCC) for the revenue program are presented as follows:

1000 - codes intended for the transfer of taxes (fees);
2000 - codes intended for transferring penalties for the specified type of payment;
3000 - codes intended for transferring fines for the specified type of payment.

As an example, the budget classification codes (BCC) for income tax to the federal budget look like this: 182-1-01-01-011-01-1000-110.

Part 4 - Economic classification of budget revenues

In this part, in accordance with Appendix No. 2 to the Decree of the Government of the Russian Federation No. 249 dated May 22, 2004, a three-digit code for the classification of public sector operations is applied. The economic classification of budget revenues takes from 18 to 20 categories and is represented by the following values:

110 - tax revenues
120 - income from property;
130 - income received as a result of the provision of paid services;
140 - amounts of compulsory withdrawal;
150 - irrevocable and gratuitous receipts from budgets;
151 - receipts of funds from other budgets of the budgetary system of the Russian Federation;
152 - transfers of foreign governments and supranational organizations;
153 - transfers from international financial organizations;
160 - deductions and contributions for social needs;
170 - income received from operations with assets;
171 - income received from the revaluation of assets;
172 - income received 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 - a decrease in the value of inventories of a material type.

Often in the process of filling in field 104 "Budget classification code" one mistake is made. The 14th bit is often set to zero. But the 14th digit is a symbol determined by the taxpayer, and in documents it cannot take on a zero value. In the event of this error, payments for such documentation are directed to the category of “unclassified” receipts.

Based on the above information, the question arises: why in mandatory includes a seemingly confusing coding system? The fact is that a complex budget classification is only at first glance. In general, the structure of all subsections is designed so that revenues and expenses are more specific and distributed, as a result of which the process of budgeting becomes simpler and more efficient.

Code structure

Budget revenues

Budget expenditures

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Explanations

The structure of the income code is presented in four parts.

• Administrator
• Type of income (group, subgroup, article, sub-article, element)
• Program (subroutine)
• EKD (economic classification of income)

Administrator consists of three characters and defines the Receipt Administrator code.

The type of income encapsulates:

• group - one character
• subgroup - two signs (1 -, 2 - gratuitous receipts, 3 - income from entrepreneurial activity)
• article - two signs
• subarticle - three characters
• element - two characters (defines the type of budget). Item codes:
  • 01 - federal budget
  • 02 - budget
  • 03 - local budget
  • 04 - city district budget
  • 05 - the budget of the 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 of the Federal Mandatory Health Insurance Fund
  • 09 - the budget of the territorial fund of compulsory health insurance
  • 10 - settlement budget

Municipal areas that have not passed to 131 laws are indicated with element code 03.

Concretizes the income code economic classification (three values)

adm gr / subr st / podst elem pr / podr ekd

000 - 1 00 - 00000 - 05 - 0000 - 110

when filling out a settlement document in signs 14-17

• 1000 \u003d payment of tax (collection)
• 2000 \u003d payment of interest and interest
• 3000 \u003d payment of fines

The structure of the expense code is presented in the form of five components.

• Administrator (three characters)
• Section (subsection) (four characters)
• Target expense item (seven digits)
• Consumption type (three digits)
• EKR (economic classification of expenses) (three digits)

The section (subsection) is concretized by the following characteristics: rzd podrzd

• 01 00 - National issues (15 subsections)
• 02 00 - National Defense (8 subsections)
• 03 00 - National security and law enforcement (13 subsections)
• 04 00 - National Economy (11 subsections)
• 05 00 - Housing and communal services (4 subsections)
• 06 00 - Security environment (4 subsections)
• 07 00 - Education (9 subsections)
• 08 00 - Culture, cinematography and media (6 subsections)
• 09 00 - Health care and sports (4 subsections)
• 10 00 - Social policy (6 subsections)
• 11 00 - Interbudgetary transfers (4 sections)

The classification of sections (subsections) is unified and is used in the preparation, approval and execution of budgets of all levels. The structure of the subsections is structured in such a way as to achieve more detailed concretization. Further detailing of expenses is carried out at the level of target items and types of expenses in the process of forming the corresponding budgets

Normative base

• Budget Code of the Russian Federation (Federal Law No. 145-FZ)

KBK administered by the Federal Tax Service

• Budget classification codes for taxes, contributions and other payments administered by the Federal Tax Service and off-budget funds for 2012
• Budget classification codes for taxes, contributions and other payments administered by the Federal Tax Service and off-budget funds for 2011
• Budget Classification Codes - 2010
• Budget Classification Codes - 2009
• Budget Classification Codes - 2008
• Budget Classification Codes - 2007
• Budget Classification Codes - 2005
• Budget classification codes of the KBK for 2003

Accounting encyclopedia. 2013 .

See what "Budget classification codes" are in other dictionaries:

Budget classification codes - This article should be wikified. Please fill it out according to the rules of article formatting. Budget classification codes (BCK) are usually divided into income and expense. Both types have twenty-digit values \u200b\u200b... Wikipedia

Budget classification code - (KBK) - a special digital code used to group items of the state budget. The concept of KBK was introduced by the Budget Code of the Russian Federation of July 31, 1998, No. 145 FZ. The law defines it as “a grouping of income, expenses and sources ... ... Banking encyclopedia

Budget - (Budget) Contents Contents Definition Budgetary Law Performance Based Budgeting (RBB) History of RBB development in RBB regulatory framework RBB objectives Local budget Economic essence Federal budget of the Russian Federation ... ... Investor encyclopedia - The information in this article or some of its sections is out of date. You can help the project ... Wikipedia

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KBK - US Library of Congress (BCC) Classification Budget Classification Codes Bioconcentration Ratio List of meanings of a word or phrase with links to related articles ... Wikipedia

Federal budget of the Russian Federation - The federal budget of the Russian Federation is the main financial plan of the Russian government for the current financial year, having the force of law. Contents 1 Budgetary process 2 Federal budget parameters 3 Notes ... Wikipedia

Federal budget of the Russian Federation - The federal budget of the Russian Federation is the main financial plan of the Russian government for the current financial year, having the force of law. Contents 1 Budgetary process 2 Federal budget parameters 3 Notes ... Wikipedia

Which BCC for taxes and insurance premiums are applied in 2018? What tax should be transferred to which CBC? Where to pay interest and fines? Are special KBKs used for individual entrepreneurs? Have you introduced any new codes for personal income tax and USN? Any accountant faces similar questions in the course of work. In this article, we provide a table of the KBK with a decryption. You can also familiarize yourself with the comments on the procedure for filling out payment orders and the instructions of the BSC in them in 2018. You can bookmark this article in your browser, as it can serve you as a reference to the BCK (including payments for past periods). If you have any additional questions, please contact our accountant for a free consultation.

Purpose of budget classification codes in 2018

Budget classification code (BCK) is a combination of numbers known to accountants, as well as employees of banking and budgetary institutions. It characterizes a certain monetary transaction and is a convenient way to group expenses / incomes paid to the budget. Created on the basis of the RF Budget Code.

The KBK directory changes and improves quite often: in 2018 new codes are introduced, the old ones are corrected. If you are interested in the question specifically about new KBK in 2018, we recommend that you read a special article on this subject. Cm. " ".

What do these numbers actually mean?

In accordance with the order of the Ministry of Finance No. 65n, the budget classification code consists of 20 digits. They can be conventionally divided into several groups, consisting of 1-5 characters:

• №1-3 - a code indicating the addressee for whom the cash receipts are intended (territorial FTS, insurance and pension funds). For example, for payment by KBK for personal income tax in 2018, the figure is "182", for insurance contributions to the Pension Fund - "392";
• № 4 - show a group of receipts.
• №5-6 - reflects the tax code. For example, for insurance premiums, the value "02" is indicated, excise taxes and insurance premiums are characterized by the number "03", payment of the state duty - "08".
• № 7-11 - elements that reveal the item and the sub-item of income.
• No. 12 and 13- reflect the level of the budget, which is planned to receive funds. The federal code is "01", the regional code is "02". Municipal institutions are assigned the numbers "03", "04" or "05". The rest of the figures characterize budgetary and insurance funds.
• №14-17 - indicate the reason for the financial transaction: making the main payment - "1000", accrual of interest - "2100", payment of the fine - "3000", deduction of interest - "2200".
• №18 – 20 - reflects the category of income received by a government department. For instance, cash, intended for payment of tax, are reflected by the code "110", and gratuitous receipts - "150".

In 2018, (BCC) is reflected in a separate field of payment orders intended for deducting taxes, insurance premiums, penalties and fines, as well as a number of other payments to the budget. This field in 2018 is 104 (as before).

If you make a mistake in the KBK

In 2018 payment order is one of the methods of non-cash payments on the territory of the Russian Federation. Payments should be prepared according to the established forms, and all their sections should be completed in strict accordance with the instructions of the Ministry of Finance. When making calculations with a budget, field 104 is required.

When filling out the document, it is important to correctly indicate the combination of numbers, because the mistake made entails the need to clarify the payments made. However, it should be noted that in some cases, incorrect filling of column 104 of the payment in the form of an erroneous budget classification code cannot entail such negative consequences for payers. For example, the Ministry of Finance, in its Letter dated March 29, 2012 No. 03-02-08 / 31, noted that an incorrect indication of the BCC does not entail an unambiguous acknowledgment of an unfulfilled obligation to pay taxes listed under the incorrect BCC.

The above is true for taxes. If the erroneous code is indicated, for example, in the payment order for the payment of the state duty, then the company may be denied the provision of the corresponding services due to the erroneous filling of field 104 in the payment order.

Note that when filling out payment orders in 2018, companies and individual entrepreneurs who fill them out in in electronic format using special accounting services. In them, the KBK is affixed automatically and the probability of an error is practically excluded. If you don't want to use tables, you can. Select the required tax or fees, and the correct BCC will appear automatically.

Next, we present the KBK guide for 2018 on basic taxes, insurance premiums, excise taxes, state duties, etc. The reference book is presented in the form of a table with a breakdown of the purpose of payment, penalties and fines. The reference book can be useful for organizations and individual entrepreneurs.

KBK for transferring debts for previous years

When filling out payment documents, the question often arises of where to get the BCC of the organization to which the payment is intended. The simplest solution to that problem would be to send a request to the direct payee to provide the missing details. But this is not always possible. Are there any other ways to find out the cherished numbers? Let's try to figure it out.

What is KBK and what is it for

The abbreviation KBK denotes a budget classification code - a special combination of numbers that characterizes a financial transaction. Using this code, accountants and employees of banking institutions record income and expenses from the budget. Using a correctly specified KBK, you can:

• minimize errors in payments;
• track the history of each financial transaction;
• simplify tracking and fixing debts;
• facilitate the systematization of financial information;
• make competent budget planning.

How to determine the budget classification code

According to the Budget Code of the Russian Federation, the BCF for each case is compiled according to a specific algorithm. If you understand it, you can calculate this attribute yourself. Then you don't have to ask yourself how to find the organization's BCF by TIN, name and other parameters. So, the code consists of 20 digits, grouped according to the type of operation.

1. Consumable KBK - 5 four-digit groups of numbers.
2. Profitable KBK - these are 4 five-digit groups of numbers.

KBK structure

Since most payers are interested in the profitable version of the code, we will analyze its composition in more detail. So:

1. The first three digits are the characteristics of the recipient of funds. For example, to pay personal income tax, it will be code 182, for contributions to the PF RF - 392.
2. The fourth digit is a characteristic of the payment group.If it is carried out by an individual or legal entity as a payment, it will be 1, a payment from an individual entrepreneur is marked with 3, and a gratuitous payment - 2.
3. The fifth and sixth digits are tax code ongoing operation.
4. Figures from the seventh to the eleventh are the characteristics of the article and sub-article of the tax.
5. The twelfth and thirteenth digits are the designation of the budget level to which finances are directed. (01 - federal, 02 - regional, 03 - municipal institutions, 06 - pension contributions).
6. The numbers from fourteenth to seventeenth are a characteristic of the reason for the payment being made. (1000 - timely payment; 2100 - payment from interest; 3000 - fine; 2200 - interest accrual).
7. AND the last three digits are the designation of the income item corresponding to this payment... For tax deductions it will be 110, for compulsory payments - 140.

As you can see, the mechanism is pretty simple. But not everyone wants to understand its intricacies in order to fill out one receipt. That is why many payers are interested in how to find out the BCK of an organization by TIN, OKTMO or name. Is there such a possibility?

How to find out the organization's KBK by OKTMO and other details

We'll disappoint you right away - the budget classification code has nothing to do with the TIN of the payee and its other details. Since there is no direct relationship, it is impossible to find the KBK according to these data even on the website of the tax service. But on it you can see a detailed KBK guide for current yearas well as for past years. FTS regularly updates data, so that the probability of errors or irrelevant information on their service is minimized. As for other sites offering a list of up-to-date KBKs, it is easy to doubt the reliability of their data.