Kbk return from the budget. What is KBK in details and where can I get it? What do these numbers even mean?

What is code budget classification, can be read in the RF Budget Code. This is the main document governing budgetary legal relations. It was approved back in 1998 but has undergone many changes since then. The entire 4 chapter of the document is devoted to the description and decoding of the concept of KBK.

KBK - what is it

The BCK is a 20-digit code with a specific meaning and is different for each agency. In its current form, it has been introduced since 2004, replacing the 9-digit one. With the help of the KBK, financial flows are regulated, distributed to the federal and regional levels, fulfilling the requirements of the Budget. They are used to distribute and balance the expenditure and revenue side of the budget. Without it, it is impossible to pay taxes and other contributions, and an error even in 1 digit can lead to the fact that the money will not reach its destination.

Legislatively thought out that all receipts should be classified, carry information that allows you to classify receipts. This role is played by the KBK.

Budget classification codes are approved annually by order of the Ministry of Finance of the Russian Federation ( approved by Art. 20 - 23.1 of the Code). In 2016, they are divided into 4 main parts of the budget:

• income;
• costs;
• sources of financing;
• sources of financing the deficit.

What is the KBK for?

If you do not know what the KBK is in the details, then you risk that you will have arrears, and this amount will additionally be charged a penalty. Taxpayers are familiar with the classifier precisely in terms of filling the budget. This requisite is required to distribute the paid amounts of taxes, contributions, penalties, fines to sub-accounts. A separate field is set for it in the payment order - 104 .

If you are mistaken, then the money may return to your account, be credited to another BCC, or get into unclear payments. In this case, you will have to go to an organization or a bank and “look for” where the payment was sent, then write applications for the correct transfer. In this case, the deadlines will be violated and penalties will be applied to you by the fiscal authorities.

BCF does not change depending on the region, so you can use them the same way in Moscow, St. Petersburg, Stavropol and throughout the country... To determine the destination, there is another classifier - OKTMO... It is also indicated in the payment order in field 105. Contains 8 digits that, when deciphered, allow identifying municipalities.

In any case, it is recommended to reconcile the funds paid so that after that there are no problematic issues. Even if you pay taxes or contributions for previous periods, but the updated codes are already in effect, you must pay for them. This is the only way to ensure correct crediting to the card.

Structure of budget classification codes

The basic principle of operation is hidden in the structure of this code. To understand, you need to know the decoding and designation of each digit. Knowing these tricks, stroking the code, you can determine what the payment is for.

1. The first three are the main administrator... These include:

• tax authority (FTS of Russia) - 182 ;
• Pension Fund - 392 ;
• Customs (FCS of Russia) - 153 ;
• Social Insurance Fund - 393 ;
• other bodies of local self-government and organizations authorized by them, extra-budgetary funds.

These organizations are charged with collecting, tracking receipts, monitoring timeliness.

2. Figures from 4 to 13 - types of income.There are several elements here:

1. Fourth implies the type of income, for example: 1 - income, 2 - gratuitous payments and so on.
2. Fifth and sixth - subgroups that determine income. These are: 01 - income tax, 02 - for social needs, 03 and 04 - taxes on goods that are sold in Russia and imported into Russia, respectively, 06 - on property, 08 - state duty and others.
3. Seventh to eleventh - are recorded exactly from those indicated in the classifier.
4. Twelfth-thirteenth - an income element that takes into account the budget level: 01 - federal, 02 - constituent entities of the Russian Federation, 03 - local, 06 - PF, 07 - social insurance, 08 and 09 - federal and territorial CHI fund.
5. Fourteenth to seventeenth - code of the income program, implying the separation of types of payments. It correlates with field 110 in the payment document: taxes and fees, contributions - 1000 (in field 110 - NC), penalties, interest - 2000 (in field 110 - PE), fines, penalties - 3000; (field 110 - CA, ASh).
6. Eighteenth to Twentieth - economic classification by income sectors, 110 - tax, 120 - from property, 130 - provision of services; 140 - forcible seizure, 150 - gratuitous payments; 170 - operations with assets and others.

The definition of the 14th symbol is carried out personally by the payer and it is worth paying special attention to its correctness, because it depends on where the funds will be transferred.

Decryption example

The decoding becomes clearer if we consider a specific example. Let's take value added tax. Its code 182 103 01 000 01 1000 110 .

• 182 - this is the code of the tax office administering this tax;
• 1 - a group of taxes on income;
• 03 - a subgroup for the sale of goods on the territory of the state;
• 01 000 - item and sub-item of income;
• 01 - means that it is a federal tax;
• 1000 - means that it is the tax itself;
• 110 - type of admission.

Where can you find the KBK

In order to correctly pay taxes, you need to know the BCC. We already know what it is in the details ( code 104). Usually these values \u200b\u200bare of interest to entrepreneurs and legal entitieswho are payers of taxes and fees. It is useful to know the decryption, but you should not compose the correct props yourself. You can find them out in several ways:

• on the official websites of state bodies;
• on sites designed to fill out payment documents;
• come to the tax office or other organization and ask for the details for payment on paper;
• see in the order of the Ministry of Finance No. 65n.

The main thing is to choose the right code correctly, since the income tax to the federal budget and to the budgets of the constituent entities has a different CPC - in the same way as taxes differ from fines.

Working with the reference book is quite simple: first, define the type of payment, and then look at the specific type in the reference book economic activity, and then a narrow group of codes by purpose is proposed.

Introduced changes

Changes in the legislation approving the codes of the budget classification are made annually, and sometimes several times a year. The new order approved the changes effective from 01.01.2016. This affected several departments.

In particular, the codes of income subspecies have been changed for the Pension Fund. Now, to pay tax and penalties, you need not one payment document, but two:

• 2100 - payment interest;
• 2200 - interest when granting deferrals and installments.

Now there is no distribution for insurance and funded parts. Also, insurance premiums for persons who do not have employees are now taken into account separately:

• MPI in a fixed amount with income up to 300 thousand rubles. and 1% for excess 392 102 02140 06 1100 160 and 392 102 02140 06 1200 160, respectively;
• OMS fixed - 392 102 02140 06 2200 160.

Budget classification code (BCC) - a special 20-digit numeric code used to group items of the state budget. It is indicated in the payment order when taxes, fines and other obligatory payments to the budget are paid.

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In 2019, new BCCs appeared - to pay the tax on professional income (this tax must be paid by self-employed citizens) and to pay a single tax payment of an individual. They are in the code reference.

Incorrectly specified BCC in the payment order can become a problem. Then the payment is either returned to the taxpayer, or is credited by the recipient as “unclear”, or goes to the budget against payment of another tax. In all these cases, the deadlines are violated, which means that penalties are charged.

The codes are set by the Ministry of Finance. Changes are made frequently, so check with the current year when making payments to the budget.

Do you want to forget about the problems with the preparation of primary documents? The Internet service MySklad allows you to automatically fill out and print all forms and unified forms necessary for doing business. To prepare documents, you only need a computer or laptop with Internet access and a printer.

How do I find out the budget classification code?

All codes of budget classification are summarized in a directory. In order not to use the wrong BCC, you must know exactly what the payment is being made for. On this page you can download the 2019 budget classification code reference.

For convenience, the KBKs are divided into groups, which are listed below.

KBK VAT on goods:

• implemented in Russia,
• imported to Russia from Belarus and Kazakhstan,
• imported into Russia (payment administrator - Federal Customs Service of the Russian Federation).

CBK personal income tax from income

• the source of which is a tax agent, except for those from which tax is calculated and paid under Articles 227, 227.1 and 228 Of the Tax Code RF,
• received by citizens registered as entrepreneurs, private notaries and other persons with private practice under Article 227 of the Tax Code of the Russian Federation,
• received by citizens under Article 228 of the Tax Code of the Russian Federation,
• Personal income tax in the form of fixed advance payments on income received by non-residents who are employed by citizens on the basis of a patent under Article 227.1 of the Tax Code of the Russian Federation.

KBK - income tax credited:

• to the federal budget,
• to the budgets of the constituent entities of the Russian Federation.

KBK USN

• Single tax for simplified (income) and (income minus expenses),
• Minimum tax for STS,
• The tax levied in connection with the application of a patent, credited to the budgets of city districts, municipal districts and cities of federal significance Moscow and St. Petersburg.

KBK UTII

KBK - tax on property of organizations:

• not included in the Unified Gas Supply System,
• included in the Unified Gas Supply System.

KBK PFR. Insurance premiums:

• for compulsory pension insurance credited to the Pension Fund of the Russian Federation for the payment of the insurance and funded part of the labor pension,
• for compulsory pension insurance in a fixed amount, credited to the Pension Fund for payment of the insurance part of the labor pension,
• for compulsory pension insurance in a fixed amount, credited to the Pension Fund for payment of the funded part of the labor pension.

KBK FSS. Compulsory social insurance contributions:

• from industrial accidents and occupational diseases,
• in case of temporary disability and in connection with motherhood.

KBK FFOMS

• Insurance premiums for compulsory health insurance of the working population, credited to the FFOMS.

KBK is a budget classification code. KBK codes for various taxes, including 3-NDFL, can be found on the official website of the Federal Tax Service of Russia.

Method number 1. How to find out the KBK tax on the website nalog.ru

A list of KBK codes can be found in the section "Personal Income Tax" or directly at the link https://www.nalog.ru/rn01/taxation/kbk/fl/ndfl/.

Method number 2. How to find out the KBK tax using an online service

The KBK code can be found using the service https://service.nalog.ru/ This special service was developed on the site nalog.ru, with the help of it you can generate and print a receipt for paying tax. Since now in receipts for payment of tax, you need to indicate the BCC, using this service you can not only prepare a receipt, but also find out the BCC code, as well as the IFTS code and the OKTMO code of the tax inspection you are interested in.

On the first page of the service, you will be asked to enter data on the type of the payer and the type of payment document. Then click the Next button.

The payer can be an individual, an individual entrepreneur, the head of a farm or an individual engaged in private practice or a legal entity. The payment document can be used for cash payments when printed and submitted to the bank or for non-cash payments by electronic payment. A payment order can be used only for non-cash payments when printed and submitted to the bank.

Next, you need to select the type of payment. Since we do not know the BCC, and we just want to know it, we do not fill in this field, but first select the type and name of the payment, and then, if necessary, specify the type of payment. After that, the KBK will appear in the corresponding field automatically.

If the task is only to find out the KBK code, then, as you can see from the picture above, we have learned it. If there is a need to fill out a receipt, then you need to continue. As a result, you can print a receipt for payment in cash at the bank or immediately pay the tax in a non-cash way through various electronic services.

2018 Federal Tax Service classification codes for personal income tax (PIT)

Personal income tax on income received individuals in accordance with article 228 of the Tax Code of the Russian Federation (the amount of the payment (recalculations, arrears and arrears on the corresponding payment, including the canceled one)

Personal income tax on income received by individuals in accordance with Article 228 of the Tax Code of the Russian Federation (penalties on the corresponding payment)

Personal income tax on income received by individuals in accordance with Article 228 of the Tax Code of the Russian Federation (interest on the corresponding payment)

Personal income tax on income received by individuals in accordance with Article 228 of the Tax Code of the Russian Federation (the amount of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation)

Personal income tax in the form of fixed advance payments on income received by individuals who are foreign citizens engaged in employment on the basis of a patent in accordance with Article 2271 of the Tax Code of the Russian Federation (the amount of payment (recalculations, arrears and arrears on the corresponding payment , including canceled)

Personal income tax in the form of fixed advance payments on income received by individuals who are foreign citizens engaged in employment on the basis of a patent in accordance with Article 2271 of the Tax Code of the Russian Federation (penalty on the corresponding payment)

Personal income tax in the form of fixed advance payments on income received by individuals who are foreign citizens engaged in employment on the basis of a patent in accordance with Article 2271 of the Tax Code of the Russian Federation (interest on the corresponding payment)

Personal income tax in the form of fixed advance payments on income received by individuals who are foreign citizens engaged in employment on the basis of a patent in accordance with Article 2271 of the Tax Code of the Russian Federation (the amount of monetary penalties (fines) for the corresponding payment in accordance with the legislation Russian Federation)

We have compiled the BCF table for 2017. The budget classification codes have changed, 12 new codes are in effect from January 1. The Ministry of Finance introduced a new code for income tax, insurance premiums, and canceled the code for the minimum tax. Check on the adapter table what to write in bills.

The Ministry of Finance approved a new KBK for income tax

The new budget classification code (BCC) is 18210101090010000110. Under this code, companies will pay income tax on income on circulating bonds denominated in rubles and issued from January 1, 2017 to December 31, 2021.

The Ministry of Finance sent an order dated 09.06.17 No. 87n with a new code for registration with the Ministry of Justice. This KBK will begin to apply from January 1, 2018, but only after the Ministry of Justice registers the order.

Which KBK have changed in 2017

So what are the 2017 budget classification codes changed? Since 2017, use the new BCCs for three main payments:

• there will be a new KBK for corporate income tax from income in the form of profits of controlled foreign companies - 182 1 01 01080 01 1000 110.
• there will be no separate code for the minimum tax. Now the minimum tax under the simplified tax system will be transferred according to the same BCC as the single tax - 182 1 05 01021 01 1000 110.
• the BCF for insurance premiums changed.

Table of the current codes of the budget classification (BCK) for 2017

You will be able to figure out on your own which BCC you need to indicate to pay tax (arrears), and which one - to pay a penalty or fine by reading our instructions further. Now let's go directly to the table with kBK codes for 2017.

KBK 2017. VAT

KBK 2017. Corporate income tax

Budget classification codes 2017. Personal income tax

KBK 2017. Transport tax

KBK 2017. Corporate property tax

KBK 2017. Insurance premiums to the Pension Fund (used only for payment of premiums until December 31, 2016)

See also All changes in insurance premiums

KBK 2017. Insurance premiums to the Pension Fund (applied from January 1, 2017)

KBK 2017. Insurance premiums to the FSS since 2017 and old periods

KBK 2017. Insurance premiums for compulsory medical insurance (applied only for payment of premiums for 2016 until December 31, 2016)

KBK 2017. Insurance premiums for compulsory medical insurance since 2017

KBK 2017. Land tax for companies

KBK 2017. UTII

KBK 2017. USN

KBK 2017. Unified agricultural tax

KBK for patent in 2017

2017 Budget Classification Codes. Individual Property Tax

KBK 2017. Land tax for individuals

KBK 2017. Water Tax

KBK for state duty for 2017

KBK for payment for services and compensation of state expenses in 2017

KBK for fines in 2017

KBK transition table for taxes.

BCK transition table for insurance premiums.

Why do you need KBK

To pay tax, interest or penalty, you fill out payment order... And in field 104, indicate the code that is valid in 2017. We have collected up-to-date budget classification codes. If you are wrong, the tax authorities will not deduct the tax. Test yourself with

For which KBC to pay interest and fines in 2017? The BCC for payment of interest and fines is different from the codes by which the company pays current payments. Therefore, we made separate tables for penalties and fines.

KBK for VAT for 2017. Penalties and fines.

KBK for income tax in 2017. Penalty and fine

KBK for personal income tax for 2017. Penalty and fine

KBK on transport tax for 2017. Penalty and fine

KBK for corporate property tax for 2017. Penalty and fine

KBK for insurance premiums in 2017 *. Penalty and fine

KBK on land tax for 2017 for companies. Penalty and fine

KBK at UTII in 2017. Penalty and fine

KBK at the simplified tax system in 2017. Penalty and fine

KBK for Unified Agricultural Benefits for 2017. Penalty and fine

KBK for a patent in 2017. Penalty and fine

KBK for property tax of individuals for 2017. Penalty and fine

KBK on land tax for 2017 for individuals. Penalty and fine