Service for checking kbk online. How to find out the CBC for paying taxes? CBC: how many characters and what do they mean

What CBCs to fill out when paying taxes for 2017? Where is the BCC entered in the payment order?

Proper execution of payment documents required condition for successful completion financial transaction such as paying taxes or insurance premiums. On the basis of the Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n, new CSCs for 2017 were prepared. Budget classification codes for 2017 are important details of the document that must be filled out correctly. Just below you can find a table with new codes for 2017 with a decryption. This article takes into account all the changes in the CBC provided for by Order Order of the Ministry of Finance of Russia dated 07.12. 2016 No. 230n, which, in particular, introduced new CCC for insurance premiums from 2017.

KKB: features and purpose

Budget classification code (BCC) - a combination of numbers known to accountants, as well as employees of banking and budgetary institutions. Characterizes a certain money transaction and is convenient way for grouping expenses / incomes received by the budget. Created on the basis of the Budget Code of the Russian Federation.

Thanks to the CCM, agencies can correctly interpret information about the payment being made (purpose, addressee, etc.). A properly written CSC allows you to:

• make payment transactions without errors;
• track the history of the movement of funds;
• facilitate the work of public service employees;
• competently plan the budget and manage financial flows;
• fix the payment arrears.

The budget classification code is a guarantee that in 2017 the money will go to the right account, and companies or individual entrepreneurs will not be penalized.

KBK: where to indicate?

The considered combination of numbers (KBK) is reflected in a separate field of payment orders intended for the deduction of tax payments and insurance premiums, penalties and fines in 2017. This field in 2017 is 104. When filling out a document, it is important to correctly indicate the combination of numbers, because a mistake made entails not only administrative responsibility, but also the need to clarify the payments made.

When the payer understands all the numbers, the probability of filling in the data incorrectly is minimized. So let's try to understand their meaning.

CBC: how many characters and what do they mean?

Based on the Order of the Ministry of Finance No. 65n, the budget classification code consists of 20 digits. Conventionally, they can be divided into several groups, consisting of 1-5 characters:

No. 1-3 - a code indicating the addressee for whom they are intended cash receipts(territorial Federal Tax Service, insurance and pension funds). For example, for CBC payment for personal income tax in 2017, the number "182" is put, for contributions to Pension Fund- "392".
No. 4 - show a group of cash receipts.
№5-6 - reflects the tax code. For example, for insurance premiums, the value "02" is indicated, excises and insurance premiums are characterized by the number "03", payment of the state duty - "08".
No. 7-11 - elements that reveal the item and 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 one is "02". Municipal institutions the numbers "03", "04" or "05" are allotted. The remaining figures characterize the budget and insurance funds.
No. 14-17 - indicate the reason for the financial transaction:

1. making the main payment - "1000"
2. accrual of penalties - "2100"
3. payment of a fine - "3000"
4. interest deduction - "2200"

No. 18 - 20 - reflects the category of income received by the government department. For example, cash, intended for tax payment, are reflected in the code "110", and gratuitous receipts - "150".

Example. Sirius makes contributions to accident insurance and occupational diseases that may occur in the performance of work duties. Depending on the situation, indicated in payment document CBC may differ:

– 393 1 02 02050 07 1000 160 – in case of timely transfer of funds;
– 393 1 02 02050 07 2100 160 – in case of paying a penalty fee;
- 393 1 02 02050 07 3000 160 - payment of a fine for a mandatory payment.

How to find out the BCC of an organization?

For payers who find it difficult to understand all the numbers, we recommend using our new KBK guide for 2017. It will help the accountant in 2017 to correctly fill in the payments, which require the presence of a CBC. The catalog of current CSCs for 2017 on our website is presented in the form of a table. Similar information can be found on the official website of the Federal Tax Service.

CCC on taxes and insurance premiums in 2017

Ministry of Finance By order of 07.12. 2016 No. 230n amended the budget classification codes: for some, a slight correction was made, while others were excluded. The changes came into effect on January 1, 2017. They cover in particular the following sections:

1. Corporate Income Tax – applies to firms operating with foreign companies and receive income from them.
2. STS - the changes affected organizations using the object of taxation "income minus expenses". The minimum tax and advance payments will be made to a separate CBC.
3. Insurance premiums - from 2017 will take care of administration tax office(with the exception of "injury contributions"), so the combination of some numbers will change.

Since new CBCs appear in 2017, the old ones will become invalid. From January 1, 2017, the accountant will not be able to use the old values ​​even when making a payment for the previous period, otherwise the funds will not be considered paid.

Our KBK table for 2017, prepared by financiers on the basis of data from the Ministry of Finance of the Russian Federation, will help prevent trouble when making financial transactions. But if the accountant still uses the information for 2016, the mistake made can be corrected (you will need to clarify the payment).

View budget classification codes for 2016: "BSC for 2016"

Filling out the BCC in payments in 2017

The payment is settlement document on the basis of which the bank makes monetary deductions. Form 0401060 is used to pay taxes and contributions. In the process of registration, it is recommended to be guided by the Rules for filling in the details, developed by Order of the Ministry of Finance No. 107n.

In 2017, the Federal Tax Service will supervise taxes and insurance premiums, and payers will have to submit a single report (Federal Law No. 243-FZ). The indicator of the budget classification code, reflected in line No. 104, is filled in according to the previous rules. The table shows some of the changes that took place in the payment system in 2017:

Using the KBK table for 2017 and clearly understanding the structure of the numbers, the accountant will be able to correctly and timely make all the calculations. You can simplify your work and reduce the risk of making a mistake by filling out documents in electronic services. The following is a table of current CSCs for 2017.

Incorrectly filled CBC. What to do?

Errors made when filling out the BCC in payment orders are not a reason to believe that payment has not been made - this is regulated by Art. 45 of the Tax Code of the Russian Federation. But in practice, everything is more complicated: penalties and fines are often charged for an incorrectly completed budget classification code.

The reason is as follows: the regulatory authorities cannot quickly analyze the financial transaction and reflect the actions on the desired account. During this time, the funds remain unfixed, the taxpayer is assigned an arrears.

You can fix this situation like this:

1. contact financial institution with a request to provide written confirmation of the transfer of tax to deadlines. The document must bear the mark of the bank on the execution of the order.
2. Write a request for payment clarification. It is recommended to attach a certificate proving the fact of the payment and a statement of reconciliation.

Having received all necessary documentation from the payer who made a mistake in the KBK, employees tax authorities check the receipt of funds in the account and correct the situation.
You can exhaust the incident by submitting an updated declaration with the correct budget classification code. The tax code does not require additional documents, but experts recommend submitting an explanatory note stating:

• filing period
• misinformation that needs to be corrected

So the problem will be solved much faster. It is worth remembering that when desk audit in such cases, the employees of the Federal Tax Service request explanations.

Source: www.buhguru.com

The abbreviation KBK, which is entered into payment documents when making payments to the state, does not say anything to ordinary citizens, but for specialists in budgetary institutions, accountants and entrepreneurs, it is not only well known, but sometimes creates headache. Moreover, not every taxpayer is able to give an intelligible answer, what is the BCC and what does its decoding mean. The abbreviated name of KBK stands for "budget classification code". It is a code of numbers, which is used as a tool for making payments to the country's budget, for taxes, fines and more.

What is the CBC code

The state treasury is not a general account of the funds received, but a multifaceted structure with branches through which state money is redistributed to the federal and regional levels, fulfilling the budget requirements. Such a multi-level redistribution system requires strict regulation, and the budget classification codes in this machine financial planning are simply irreplaceable. Therefore, the main task of the CSC code is to help the Federal Tax Service, group, analyze and track financial flows inside the country.

That is, it is easier to compile budget reports with it, sort money for various needs of the state, and keep track of which specific subjects and recipients received tax payments. Thus, we can say that the BCC is a guide that regulates deductions for:

• fines(this also includes compensation for the damage caused);
• insurance deductions(PFR, MHIF and FSS);
• taxes(VAT, personal income tax, tax on the sale of something);
• exploration, production and processing of non-metallic materials and energy carriers;
• USN, ENVD;
• state fees(the forms issued for money are included).

Persons dealing with payment receipts can also find out how KBK is deciphered by looking at the Budget Code of the Russian Federation, where the Ministry of Finance gives a clear definition of the code and answers all the ensuing questions related to it.

CBC is needed to pay taxes

Structure of the CBC

In July 1998, the Budget Code of the Russian Federation in federal law No 145 registered a new entry - "budget classification code". Let's explain right away how many digits are in the BCC. Until 2004, the classifier contained 9 digits, now structure has 20 characters. After approval, it has undergone a lot of changes, and now it is the same for all budgets of the country, and the available values ​​for each department are different. Before the CCC, all payment information was indicated in the payment lists in words, which was extremely inconvenient.

Now from this code you can learn a lot of information than it might seem at first glance. Without it, it is impossible to pay taxes and other contributions. In addition, in any payment document, the code must be indicated correctly, an error in even one digit will lead to the fact that the money will go in the wrong direction, and the organization will receive penalties. The structure of the CBC is annually approved by order of the Ministry of Finance of the Russian Federation. Some CSC codes remain unchanged from year to year, others may change. So, the code is divided into 4 main provisions:

The CBC is similar to a constructor; structurally, it is divided into four logically independent information blocks:

Knowing the principles of code matching, you can calculate how many digits are in the BCC, as well as determine the data required for transferring deductions. So, the full codes for the example of 2016 look like this:

• tax code for the federal budget - 182 1 01 01011 01 1000 110, and for regional budget — 182 1 01 01012 02 1000 110;
• penalty code on tax for income for the federal budget -182 1 01 01011 01 2100 110, and for the regional - 182 1 01 01012 02 2100 110;
• KBK fines for the federal budget - 182 1 01 01011 01 3000 110, and for the regional budget - 182 1 01 01012 02 3000 110.

Having collected the values ​​together, it becomes clear which part of the classifier is responsible for what. We hope we have fully explained what a budget classification code is and what its values ​​describe.

How to know CBC

Since the number of codes is weighty, remembering all the variety is quite difficult. Therefore, a KBK directory is provided specifically for payers. Every organization has such documentation, it is used by an accountant when filling out payments. You also need to have a reference book in order to correctly enter the data in instructions for deductions and other payments to extra-budgetary funds. In the details, the code is placed in cell No. 104.

Where to find the budget classification code

Please note that the person responsible for conducting settlement actions must not only have the BCC directory, but also monitor its changes.

If there is no reference book, then you should not write the code yourself. Better to ask for information:

• on official portal government agencies;
• V tax service ;
• to the site for filling in payment details;
• read the order of the Ministry of Finance No. 65 n.

To find out the code, it is enough to determine the type of payments, and then find the desired type in the directory economic activity. An error when filling out a pay slip is not uncommon in the practice of taxpayers. Which is not good, since the Ministry of Finance of Russia, in its letter dated 08.26.2002 No 03 - 07-28 / 63, indicated that funds would be transferred only according to the data indicated by the payer, and if a mistake was made in them, then tax structures consider it as non-payment of tax with all the ensuing consequences. Therefore, the entire responsibility lies only on the shoulders of the payer.

In contact with

Taxpayers in the course of their activities are required to contribute funds to the state treasury. When translating one of required details- This is CBC. How to find out the budget classification code? What is its essence? What is this tricky prop for? These and other questions will be considered in this article.

A bit of history

The budget classification code was established in 1999. Of course, the codebook has changed more than once since that time.

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 excises.

Many felt that the introduction of codes no longer made the job easier, but rather made it more difficult. The frequent change of 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 a place where the money went. At the same time, returning the funds back to the account was quite problematic, and sometimes unrealistic, especially when it came to budgets of different levels. For example, if, by mistake of an accountant, money went to the regional budget instead of the federal budget, then returning it is a huge problem. It is necessary to write a statement in which you should indicate the request or assignment of payment desired code, or on the return of funds to the account of the organization (if the money was transferred again, indicating the correct CSC).

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 the funds received by the treasury.

Thanks to this sequence, you can immediately find out where the money came from, what is the basis for their transfer, who is the sender and who is the recipient. In fact, the state budget does not act as a main account. It consists of different branches, between which the funds are distributed.

If suddenly parents need to find the code of the budget classification of the school when paying for meals, how to find it out? Very simple. All receipts provided have a separate field indicating the BCC of a particular organization.

Examples

Let's look at a few examples. Those who have cars pay the transport tax. These funds will then be used to ensure road safety, to carry out various activities to improve the environmental situation. It turns out that car owners finance the construction of new roads and the repair of old ones out of their own pockets.

Thanks to the CCC, the government is analyzing the collection of payments. And the whole system of codes has a structure that can be correlated with the general structure of the state budget.

Another example is the movement of money in a company on a "simplified" basis (income minus expenses). Organizations on the USNO are legal entities and, accordingly, are required to pay taxes to the state budget. Thanks to these tax collection workers get paid public sector. Hence, commercial organizations provide salaries not only to their employees, but also to state employees: doctors, teachers, etc.

Why was CBC introduced?

Before the BCC was introduced, the 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 the incoming funds, payers, purpose of payment and the basis for the transfer.

Actually, the purpose of introducing the CSC is clear: to simplify the work of organizations in compiling distribution programs budget money states for the next year. In addition, cash flow management has been greatly simplified.

How to find out the code

How to find out the budget classification code?

A complete list of codes can be found at general directory KBK. From it they will learn the necessary digital combination which is indicated on the receipts.

Changes in codes occur, although rarely, so reference books change with a certain frequency. Current guide for 2017 approved by order Ministry of Finance No. 230N dated December 7, 2016. Therefore, the answer to 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 field "104". It is also indicated in tax returns, and in accounting reports for the transfer of taxes, fines, penalties to the state budget.

Decryption. Administrative section

The budget classification code is twenty digits divided by digits. Each of them carries its own block of information. Conventionally, the code can be divided into four blocks:

1. Administrative section.
2. income element.
3. classifying section.
4. Software component.

How to find out the budget classification code of an organization? Look at the initial three digits. This is the index of the chief administrator, that is, the one who receives the money.

For example, when transferring tax, they use the numerical combination "182", when transferring contributions to the Fund social insurance the code "393" is used; for special contributions to the pension fund, the code "392" is used.

For example, you need to find out what the code for the budget classification of a kindergarten is. How to find out this information? It is enough to look at the receipt that this institution provides for payment, and there, among other details, the CCC will be indicated.

income element

The next block is represented by a series of numbers that are divided into subgroups. Let's consider each of them:

1. The first subgroup determines the type and type of income: 1 - tax payment, 2 - gratuitous payments, 3 - payments from individual entrepreneurs;
2. The second subgroup, showing the general and main purpose of the payment, is part of the income. Here is a list of such combinations: 01 - income tax; 02 - payment of social contributions; 03 - tax on goods sold in Russia; 04 - tax on goods manufactured and imported outside the country; 05 - income tax; 06 - property payment; 07 - payment from the resource user; 08 - state duty; 09 - penalties, penalties for canceled taxes; 10 - income from export-import activities; 11 - income from state property through its lease; 12 - pay on use natural resources; 13 - profit from paid services of state bodies; 14 - income from the sale of state property; 15 - fines and other duties; 16 - compensation for the harm caused;
3. The third group consists of two digits for an article and three digits for a subentry;
4. The last group determines this or that level of the budget, based on the information received.

How to find out the budget classification code? The BCC in any receipt will be read without difficulty if you know the purpose of each number.

Program block

Thanks to this block, called a program or subprogram and consisting of four digits, the details of the types of payments that are received in revenue side state budget. For example, the code "2000" means penalties and interest, "1000" - taxes, "3000" - fines.

Classifying section

The last block, consisting of three digits, facilitates the assignment of payments to the code, based on the classification of activities.

Here is a list of codes for determining the payment: 110 - income from taxes; 151 - profit received from the budget of another level; 152 - profit from foreign countries and transnational companies; 153 - loans from foreign financial institutions and arrival from foreign credit institutions; 160 - payments for social benefits; 170 - income from the sale of property; 171 - income from the revaluation of state property; 172 - income from the redistribution of property; 180 - other income.

Now, having the information received, you can compare the codes and determine the data that is needed to transfer money.

With the development of technology, it has become easier to find out the details and all the necessary information. For example, to pay income tax individual, you need to go to the tax 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 order. Or use the ready-made codes prescribed on the site. Here are some of them:

1. 182 1 01 02030 01 1000 110: personal income tax on profits received in accordance with Article 228 of the Tax Code of the Russian Federation. This also includes recalculation, arrears and debts on this payment, including the canceled one;
2. 182 1 01 02040 01 2100 110: Tax in the form of an advance payment on profits that are received foreign citizen employed, according to the received patent (Article 2271 of the Tax Code of the Russian Federation);
3. 182 1 01 02030 01 3000 110: Tax on profits received on the basis of Article 228 of the Tax Code of the Russian Federation. This includes penalties for this payment.

Let's take an example: how to find out the budget classification code and decrypt 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 - the 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 under No. 230Н, which spells out the main changes for budget classification codes. Accordingly, all changes have already been made to existing accounting programs to avoid force majeure.

The main changes have been made to the BCC on insurance premiums - basic and additional tariffs. There will be two types of codes in the new year:

• To pay for billing period until 2017.
• For payment for the billing period from 1.01.17.

The change also affected the code for the minimum tax with "simplification". Starting from the new year, the minimum tax and the single tax will be transferred under one code: 18210501021010000110.

Thus, in order to recognize the budget classification code indicated in the document, it is enough either to know the nomenclature used, or to have at hand a special reference book where codes are available for all possible payments and their purposes. And the accountant needs to be extremely careful when sending the payment, so as not to subsequently look for the company's money on other people's resources.

What CBCs for taxes and insurance premiums apply in 2018? What tax on which CBCs to transfer? Where to pay penalties and fines? Are special CSCs used for IP? Were any new codes for personal income tax and USN introduced? Any accountant faces similar questions in the course of work. In this article, we will provide a table of KBK with decoding. You can also read the comments on the procedure for filling out payment orders and the indications in them of the CCC in 2018. You may wish to bookmark this article in your browser as it may serve as your guide to CCC (including past payments). If you have any further questions, please contact free consultation to our accounting.

Purpose of budget classification codes in 2018

Budget classification code (BCC) - 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 Budget Code of the Russian Federation.

The CSC directory changes and improves quite often: in 2018, new codes are introduced, the old ones are corrected. If you are interested in the question about new CSCs 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. Conventionally, they can be divided into several groups, consisting of 1-5 characters:

• №1-3 - a code indicating the addressee for whom the cash receipts are intended (territorial Federal Tax Service, insurance and pension funds). For example, to pay the BCC for personal income tax in 2018, the number “182” is put, for insurance premiums to the Pension Fund - “392”;
• № 4 - show a group of cash receipts.
• №5-6 - reflects the tax code. For example, for insurance premiums, the value "02" is indicated, excises and insurance premiums are characterized by the number "03", payment of state duty - "08".
• № 7-11 – elements that reveal the item and subitem of income.
• No. 12 and 13- reflect the level of the budget in which the planned receipt of funds. The federal code is "01", the regional one is "02". Municipal institutions are assigned the numbers "03", "04" or "05". The remaining figures characterize the budget and insurance funds.
• №14-17 - indicate the reason for the financial transaction: making the main payment - "1000", accruing a penalty fee - "2100", paying a fine - "3000", deduction of interest - "2200".
• №18 – 20 - reflects the category of income received by the government department. For example, funds intended to pay tax are reflected in the code "110", and gratuitous receipts - "150".

In 2018 (KBK) is reflected in a separate field of payment orders intended for the deduction of 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 CBC

In 2018 payment order is one of the ways cashless payments on the territory of the Russian Federation. Payments must be made according to the established forms, and all sections of them must be completed in strict accordance with the instructions of the Ministry of Finance. For settlements with the budget, field 104 is mandatory.

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 in column 104 of the payment order in the form of an erroneous budget classification code cannot lead to such negative consequences. For example, the Ministry of Finance, in its Letter No. 03-02-08/31 dated March 29, 2012, noted that an incorrect indication of the CCC does not entail an unequivocal recognition of an unfulfilled obligation to pay taxes listed on an incorrect CCC.

The above is true for taxes. If an erroneous code is indicated, for example, in a payment for the payment of the state fee, then the enterprise may be denied the provision of the relevant 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 with the help of special accounting services. In them, the BCC is affixed automatically and the probability of error is practically eliminated. If you do not want to use tables, then you can. Select the required tax or contributions, and the correct CCC will appear automatically.

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

BCC for the transfer of debts for previous years