Consumable cbk for budgetary institutions. Where to find kbk tax. The KBK was filled out incorrectly. What to do

Correct execution of payment documents is a prerequisite for the successful completion of a financial transaction, for example, the payment of taxes or insurance premiums. Based on Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n, new KBC for 2017. Budget classification codes for 2017– important document details that must be filled out correctly. Our section will help you quickly understand all the changes to the CBC since 2017. Just below you will find a table with new codes for 2017 with decoding. Our material has already taken into account all the changes to the BCC provided for by the Order of the Ministry of Finance of Russia dated 07.12. 2016 No. 230n, which, in particular, introduced new BCCs for insurance premiums from 2017.

KBK: features and purpose

Budget classification code (BCC) is a combination of numbers known to accountants, as well as employees of banking and budgetary institutions. Characterizes a specific monetary transaction and is a convenient way to group expenses/income received by the budget. Created on the basis of the Budget Code of the Russian Federation.

Thanks to the KBK, departments can correctly interpret information about the payment being made (purpose, addressee, etc.). A correctly written KBK allows you to:

• make payment transactions accurately;
• track the history of movement of funds;
• make the work of public service employees easier;
• competently plan the budget and manage financial flows;
• record arrears of payment.

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

KBK: where to indicate?

The combination of numbers in question (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 likelihood of filling out the data incorrectly is minimized. So let's try to understand their meaning.

KBK: how many characters and what do they mean?

Based on 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 – code indicating the addressee for whom the cash receipts are intended (territorial Federal Tax Service, insurance and pension funds). For example, for payment KBK for personal income tax in 2017 the number “182” is put, for contributions 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, excise taxes and insurance premiums are characterized by the number “03”, payment of state duty is “08”.
№ 7-11 – elements that reveal the item and subitem of income.
No. 12 and 13– reflect the level of the budget into which funds are planned to flow. The federal code is “01”, the regional code is “02”. Municipal institutions are assigned the numbers “03”, “04” or “05”. The remaining figures characterize budget and insurance funds.
№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, funds intended to pay tax are reflected with the code “110”, and gratuitous receipts – “150”.

Example. The Sirius company makes contributions to insurance against accidents and occupational diseases that may occur during the performance of work duties. Depending on the situation, the BCC indicated in the payment document may differ:

– 393 1 02 02050 07 1000 160 – upon timely transfer of funds;
– 393 1 02 02050 07 2100 160 – in case of payment of penalties;
– 393 1 02 02050 07 3000 160 – payment of the mandatory fine.

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 directory for 2017. It will help the accountant in 2017 to correctly fill out payment slips that require the presence of a cash register. The catalog of current BCCs for 2017 is presented on our website in the form of a table. Similar information can be found on the official website of the Federal Tax Service.

KBK for taxes and insurance premiums in 2017

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

1. Corporate income tax – applies to firms working with foreign companies and receiving income from them.
2. USN – changes affected organizations using the taxation object “income minus expenses”. The minimum tax and advance payments will be made to a separate BCC.
3. Insurance premiums - from 2017, the tax office will take over the administration (with the exception of contributions for injuries), so the combination of some numbers will change.

Because the New KBKs appear in 2017, the previous 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 service will help you prevent troubles when making financial transactions. KBK table for 2017, prepared by financiers based on data from the Ministry of Finance of the Russian Federation. But if the accountant nevertheless uses the information for 2016, the mistake made can be corrected (the payment will need to be clarified).

Filling out the KBK in payment slips in 2017

A payment is a settlement document on the basis of which the bank makes cash deductions. To pay taxes and contributions, form 0401060 is used. During the registration process, it is recommended to follow the Rules for filling out details developed by Order of the Ministry of Finance No. 107n.

In 2017, the Federal Tax Service will be in charge of overseeing taxes and insurance contributions; payers will have to submit unified reporting (Federal Law No. 243-FZ). The budget classification code indicator, reflected in line No. 104, is filled out according to the previous rules. The table shows some of the changes that occurred in the payment system in 2017:

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

The KBK was filled out incorrectly. What to do?

Errors made when filling out the BCC in payment orders are not a reason to believe that the payment was not 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 incorrectly filled out budget classification codes.

The reason is this: regulatory authorities cannot quickly analyze a financial transaction and record the actions in the correct account. During this time, the funds remain unrecorded, and the taxpayer is assigned arrears.

You can correct this situation like this:

1. Contact the financial institution with a request to provide written confirmation of the tax remittance within the established time frame. The document must bear a mark from the bank indicating the execution of the order.
2. Write an application to clarify the payment. It is recommended to attach a certificate proving the fact of payment and a statement of reconciliation.

Having received all the necessary documentation from the payer who allowed error in KBK, tax officials will check the receipt of funds into the account and correct the situation.
The incident can be resolved by submitting an updated declaration with the correct budget classification code. The Tax Code does not require additional documents to be attached, but experts recommend submitting an explanatory note stating:

• declaration filing period;
• inaccurate information that needs correction.

This way the problem will be solved much faster. It is worth remembering that during a desk audit in such cases, Federal Tax Service employees ask for explanations.

From November 30, 2016, “another person” (i.e., anyone) will be able to pay taxes for the organization. But at the same time, this person cannot demand a refund of the amounts paid.

Special modes

simplified tax system

For payments: Tax simplified tax system (simplified): KBK simplified tax system income - 182 1 05 01011 01 1000 110, KBK simplified tax system income-expenses - 182 1 05 01021 01 1000 110 (182 1 05 01050 01 1000 110 - simplified tax system minimum tax for 2012-2015, and for 2016-2018 you must list one simplified tax system “income-expenses”).

By the way, you can absolutely free generate and send to the Federal Tax Service, a zero declaration of the simplified tax system.

In simplified taxation payments, the period should be indicated as follows:

for the 1st quarter - KV.01.2018

for the 2nd quarter - PL.01.2018

for the 3rd quarter - KV.03.2018

for the 4th quarter - GD.00.2018

UTII

For payments: UTII tax (imputation): KBK - 182 1 05 02010 02 1000 110

In UTII payment slips, indicate the period as follows:

for the 1st quarter - KV.01.2018

for the 2nd quarter - KV.02.2018

for the 3rd quarter - KV.03.2018

for the 4th quarter - KV.04.2018

Patent

Since 2013, new BCCs for the patent system (PSN) have appeared.

182 105 04010 02 1000 110 Tax levied in connection with the use of the patent taxation system, credited to the budgets of urban districts (since 2013)

182 105 04020 02 1000 110 Tax levied in connection with the use of the patent taxation system, credited to the budgets of municipal districts (since 2013)

182 1 05 04030 02 1000 110 Tax levied in connection with the use of the patent taxation system, credited to the budgets of the federal cities of Moscow and St. Petersburg (from July 2013)

IP payment

Individual entrepreneur's payment for himself

On February 22, 2018, a new BCC was introduced for payments over 1% of insurance premiums - 182 1 02 02140 06 1210 160 (order dated December 27, 2017 No. 255n). However, then it was canceled (order dated February 28, 2018 No. 35n). For the additional percentage, the BCC does not change.

There is no error in the table. BCC in 2017 in the Pension Fund are the same for fix. parts and for incomes over 300 tr.

The period to be indicated in the Pension Fund is GD.00.2018

Penalties and fines

We change the 7th digit on the right (using the example of KBK USN income):

KBK for tax transfer - 182 1 05 01011 01 1 000 110 (original)

BCC for transferring tax penalties - 182 1 05 01011 01 2 000 110 (this was the case until 2015). From 2015, 182 1 05 01011 01 21 00 110 – for payment of penalties, 182 1 05 01011 01 22 00 110 – for interest.

KBK for transfer of tax fine - 182 1 05 01011 01 3 000 110

Incorrect KBK?

Did you make a mistake in the KBK and indicate it incorrectly? We are writing for the Federal Tax Service or Pension Fund: Application for transfer of KBK.doc.

With help, you can generate payments and receipts for the payment of any taxes under the simplified tax system, UTII and for employees 2017, submit any reports via the Internet, etc. (from 150 rubles/month). 30 days free. With your first payment() three months free.

Taxpayers in the course of their activities are required to contribute funds to the state treasury. When transferring, one of the required details 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. Frequently changing the encoding 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 of 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 the funds 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 further be used to ensure road safety and to carry out various activities to improve the environmental condition. 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 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 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 the 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 the general KBK directory. 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. The current directory for 2017 was 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 indicated both in tax returns and in accounting reports for the transfer of taxes, fines, and 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:

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 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 out what the budget classification code for a kindergarten is. 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:

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 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;
3. The third group consists of two numbers indicating the article and three numbers indicating the subarticle;
4. 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 - profits 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 the details and all the 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:

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 debt on this payment, including canceled ones;
2. 182 1 01 02040 01 2100 110: Tax in the form of an advance payment on the profit received by a foreign citizen working for hire, in accordance with the received patent (Article 2271 of the Tax Code of the Russian Federation);
3. 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.

Hello! In this article we will tell you what the CBC is and why it is needed.

Today you will learn:

1. In what documents can you find the KBK;
2. How are the numbers deciphered in the KBK;
3. What innovations affected KBC in 2019?

Changes in 2019

In 2016, new standards for the use of BCC were developed. Some codes have been removed and new ones have been added. In addition to the listed changes related to the simplified tax system and insurance premiums, there are others that are no less important.

Since 2017, the following main innovations have occurred:

• The number of codes intended for personal income tax payment has increased. This is due to the addition of classifiers for interaction with foreign partners;
• Income tax has also been supplemented with new codes due to their need to control transfers with foreign counterparties. Also, for this type of deductions, new BCCs have appeared related to the payment of fines and penalties;
• The new edition of the classifier excludes some BCCs related to alcohol and heating oil.

• Income tax has been supplemented with a new code related to interest income from bonds in ruble equivalent. The innovation applies to bonds issued for the period from 01/01/2017. until 12/31/2021
• Excise taxes were supplemented with a code for electronic cigarettes and other mixtures containing nicotine.
• The introduction of the resort fee also required the creation of a new code for its payment.

2019 introduced two new significant CBCs. They were approved by order of the Ministry of Finance No. 245n dated November 30, 2018. These are:

• Professional income tax aimed at the self-employed.

A single tax payment for individuals is a certain amount that can be transferred to pay property taxes: land, transport and others. Inspectors will distribute them to the appropriate CSCs.

The BCCs associated with:

• By payment;
• Translation;
• Vehicle tax;
• for organizations;

KBC for personal income tax 2019

KBK table for insurance premiums 2019

• Payment of contributions for employees and other individuals

• Payment of insurance premiums at an additional rate

• Payment of fixed insurance premiums for individual entrepreneurs

• Payment of contributions for employees against accidents

KBK for VAT in 2019

KBK for state duties

KBK according to the simplified tax system in 2019

BCC for 2019 for Excise Taxes

BCC 2019 for property tax of legal entities

BCC for land tax in 2019

KBK for UTII in 2019

KBK for income tax in 2019

KBK for Patent in 2019

KBK for (MET) - mineral extraction tax

KBK for Unified Agricultural Tax - unified agricultural tax

KBK 2019 on taxes and duties in Crimea and Sevastopol

Payment of the resort fee

The tax can be introduced from 05/01/18. in the Krasnodar region, Altai, Stavropol and in some territories of Crimea. For these purposes, a new BCC has been introduced - “Resort Fee”. Its code is: 000 1 15 08000 02 000 140, where instead of the first three digits, “000,” you will need to enter the code of the administrative territory where the fee is collected.

BCC for trade fee 2019

BCC for transport tax in 2019

Other payments and fees

The need for BSC

There are many codes that are used by government agencies to simplify control over the activities of individuals and. In addition to them, there are also those that are necessary for the timely and targeted receipt of payments. Such encodings include KBK - budget classification code.

It means a sequence of numbers that will direct any payment to its destination. All payments received by the tax authority have their own “place”. For example, you pay taxes on or make an advance payment on extra-budgetary contributions - these amounts have different purposes, and therefore will be taken into account in different directions.

To ensure that all amounts received by government agencies are not confused and it is clear why they were transferred, each money transfer is assigned a BCC. This is an extensive classifier that includes many codes for a variety of payment purposes.

KBC is required for:

• Correct sending of funds;
• Tracking the history of translations;
• Simplification of accounting in government departments;
• Financial flow management;
• Fixing the debt on the account.

In which documents is the KBK affixed?

Budget classification codes– these are the required attributes of payment orders:

• Fines;
• Penalty;
• Tax amounts;
• Contributions to extra-budgetary funds.

In addition, the BCC must be indicated in some declarations:

• For transport tax;
• By ;
• By .

If you need to fill out a declaration or issue a payment order using KBK, you can always find a list of current codes on the official website of the tax service. This is convenient if you do not know the decoding of the codes, but you need to draw up a document.

Any payment order generated, for example, by the tax office, already has a BCC. You do not need to search for it and enter it yourself. Based on the numbers contained in this code, the recipient of the payment will immediately determine the purpose of the transfer and correctly take it into account in his activities.

Deciphering KBK

Any code in the KBK classifier includes 20 digits, each of which has its own purpose:

• The first to third numbers indicate the addressee to whom the payment is intended (for example, code 182 is the tax office, 392 is the Pension Fund, and 393 is the Social Insurance Fund);
• The fourth digit means the payment group (if the tax authority receives amounts into its account, then they are characterized by income and are marked with one);
• The fifth and sixth digits mean the subgroup of the previous category, that is, the type of income (for example, 06 is property tax, 08 is state duty, and 16 is various fines);
• The seventh to eleventh digits explain in more detail the essence of income and its subsection;
• The numbers 12 and 13 mean at what level the payments are credited (for example, the federal budget is designated “01”, and regional revenues are designated “02”);
• Numbers 14 to 17 determine what exactly the funds were transferred to (for example, making the main payment - 1000, paying penalties - 2000, and fines - 3000);
• Numbers 18 to 20 classify the types of income paid to the budget (120 are income from property, 130 from the provision of services for a fee, 160 are transfers for social purposes).

Let's look at digital values ​​using the example of KBK182 101 02010 01 1000 110:

• 182 – payment sent to the tax office;
• 1 – income of the tax authority;
• 01 – payment of income tax;
• 02010 – the employer acts as an agent for paying taxes;
• 01 – payment was made to the federal budget;
• 1000 – payment of the tax itself;
• 110 – income from tax receipts.

The considered KBK 182 101 02010 01 1000 110 means a transfer for legal entities for their employees. The payment is transferred to the account of the federal tax office.

Changes to the BCC for insurance and tax contributions

In 2017, many new things were introduced into the budget classification. The changes concern, in particular, contributions to extra-budgetary funds. Now these payments are under the control of the tax authority. Exceptions include payments related to work-related injuries. They must also be contributed to the Social Insurance Fund.

Since the payment recipient has changed, the classifier code has changed. In 2018, it is necessary to apply only new codes that were introduced on January 1, 2017. Previously valid codes cannot be used.

If previously the first three digits were designated as 392 (PFR) and 393 (Social Insurance Fund), now it is necessary to enter 182 (recipient of the transfer - tax office) for these contributions to the KBK.

Fill out a tax receipt

To pay a tax or a fine thereunder, you must correctly fill out the settlement document using the unified form 0401060. The BCC is indicated in it on line 104.

Basic rules when filling out a payment document:

• The tax office (abbreviated) must be indicated as the addressee (line 16);
• In the field for TIN (line 61) the tax number (10 digits) is indicated;
• The accrual identifier will be “0” if this is a current payment (22nd line);
• BCC is indicated as "182";
• indicated in field 103 and equal to 9 digits;
• Line 105 contains the OKTMO code, which is equal to 8 or 11 digits depending on the region;
• Field 106 indicates the purpose of the payment. Contains 2 capital block letters (for example, current payments are indicated by the combination “TP”);
• Line 107 indicates the payment period (for example, the entry “KV.03.2017” means payment for the third quarter);
• The 108th line determines the basis for the payment (the value “TR” indicates that the payment occurs at the request of the tax authority);
• Line 109 reflects the date on which the basis for making the payment appeared;
• Line 110 has not been filled in since 2015 (enter “0”);
• The 21st field reflects the order of payment (when paying tax, put “5”).

You can easily create a payment order using the official website of the tax service. By going to the website of the state structure, you can generate a document to pay the tax and pay at any bank or through your personal account. In this case, KBK and other encodings will be entered automatically. It also contains a table with the entire list of KBK.

If there is an error in the KBK

If for some reason you made a mistake when writing the KBK, then the tax office should not regard this fact as a lack of payment. In any case, that's what the Tax Code says. In fact, fines may be assessed.

Since funds sent with incorrect details cannot be quickly found, you will also be charged arrears, which may result in penalties. The tax office receives hundreds of payments every day, and finding yours among them is not an easy task that few people want to do.

To assure the tax authority that you are a bona fide payer, you must:

• Contact the bank where you made the transfer and ask for a payment order with a note from the bank stating that the payment was made;
• Write an application to search for your payment.

After the tax operator receives supporting documents from you, the payment will be found and credited in your favor.

If you made a mistake in the KBK when drawing up the declaration, you can submit a clarifying report. It is better to attach an explanatory note to it, in which it is recommended to indicate your error and the date of filing the initial declaration.

It is important to understand that if field 104 contains a non-existent BCC, the bank will not accept such a payment order. In this case, you can immediately correct the inaccuracy. Most often, if there is an error in the KBK numbers, the payment goes to another department or is regarded as unclear. However, there is a high probability that it will still reach the recipient and be credited. You will not be considered a violation of the law if you make the transfer on time.

If you received a fine because the payment was received by the tax office late due to an error in the KBK, you can challenge the actions of tax representatives. Such cases have already happened, and the court sided with the plaintiff.

Which KBK should I fill out when paying taxes for 2017? Where is the BCC entered in the payment order?

Correct execution of payment documents is a prerequisite for the successful completion of a financial transaction, for example, the payment of taxes or insurance premiums. Based on Order of the Ministry of Finance of the Russian Federation dated July 01, 2013 No. 65n, new BCCs for 2017 were prepared. Budget classification codes for 2017 are important document details that must be filled out correctly. Just below you can find a table with new codes for 2017 with decoding. This article takes into account all changes to the BCC provided for by the Order of the Ministry of Finance of Russia dated 07.12. 2016 No. 230n, which, in particular, introduced new BCCs for insurance premiums from 2017.

KBK: features and purpose

Budget classification code (BCC) is a combination of numbers known to accountants, as well as employees of banking and budgetary institutions. Characterizes a specific monetary transaction and is a convenient way to group expenses/income received by the budget. Created on the basis of the Budget Code of the Russian Federation.

Thanks to the KBK, departments can correctly interpret information about the payment being made (purpose, addressee, etc.). A correctly written KBK allows you to:

• make payment transactions accurately;
• track the history of movement of funds;
• make the work of public service employees easier;
• competently plan the budget and manage financial flows;
• record arrears of payment.

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

KBK: where to indicate?

The combination of numbers in question (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 likelihood of filling out the data incorrectly is minimized. So let's try to understand their meaning.

KBK: how many signs and what do they mean?

Based on 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 – code indicating the addressee for whom the cash receipts are intended (territorial Federal Tax Service, insurance and pension funds). For example, for payment of BCC for personal income tax in 2017, the number “182” is entered, for contributions to the Pension Fund – “392”.
No. 4 – show a group of cash receipts.
No. 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 state duty is “08”.
No. 7-11 - elements revealing the item and subitem of income.
No. 12 and 13 - reflect the level of the budget into which funds are planned to flow. The federal code is “01”, the regional code is “02”. Municipal institutions are assigned the numbers “03”, “04” or “05”. The remaining figures characterize 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 the fine – “3000”
4. interest deduction – “2200”

No. 18 – 20 – reflects the category of income received by the government department. For example, funds intended to pay tax are reflected with the code “110”, and gratuitous receipts – “150”.

Example. The Sirius company makes contributions to insurance against accidents and occupational diseases that may occur during the performance of work duties. Depending on the situation, the BCC indicated in the payment document may differ:

– 393 1 02 02050 07 1000 160 – upon timely transfer of funds;
– 393 1 02 02050 07 2100 160 – in case of payment of penalties;
– 393 1 02 02050 07 3000 160 – payment of the mandatory fine.

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 directory for 2017. It will help the accountant in 2017 to correctly fill out payment slips that require the presence of a cash register. The catalog of current BCCs for 2017 is presented on our website in the form of a table. Similar information can be found on the official website of the Federal Tax Service.

KBK for taxes and insurance premiums in 2017

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

1. Corporate income tax – applies to firms working with foreign companies and receiving income from them.
2. USN – changes affected organizations using the taxation object “income minus expenses”. The minimum tax and advance payments will be made to a separate BCC.
3. Insurance premiums - from 2017, the tax office will take over the administration (with the exception of contributions for injuries), so the combination of some numbers will change.

Since new BCCs 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 based on data from the Ministry of Finance of the Russian Federation, will help prevent troubles when making financial transactions. But if the accountant nevertheless uses the information for 2016, the mistake made can be corrected (the payment will need to be clarified).

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

Filling out the KBK in payment slips in 2017

A payment is a settlement document on the basis of which the bank makes cash deductions. To pay taxes and contributions, form 0401060 is used. During the registration process, it is recommended to follow the Rules for filling out details developed by Order of the Ministry of Finance No. 107n.

In 2017, the Federal Tax Service will be in charge of overseeing taxes and insurance contributions; payers will have to submit unified reporting (Federal Law No. 243-FZ). The budget classification code indicator, reflected in line No. 104, is filled out according to the previous rules. The table shows some of the changes that occurred 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 make all calculations correctly and in a timely manner. You can simplify your work and reduce the risk of making mistakes by filling out documents in electronic services. The following is a table of the current BCCs for 2017.

The KBK was filled out incorrectly. What to do?

Errors made when filling out the BCC in payment orders are not a reason to believe that the payment was not 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 incorrectly filled out budget classification codes.

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

You can correct this situation like this:

1. Contact the financial institution with a request to provide written confirmation of the tax remittance within the established time frame. The document must bear a mark from the bank indicating the execution of the order.
2. Write an application to clarify the payment. It is recommended to attach a certificate proving the fact of payment and a statement of reconciliation.

Having received all the necessary documentation from the payer who made an error in the KBK, tax officials will check the receipt of funds into the account and correct the situation.
The incident can be resolved by submitting an updated declaration with the correct budget classification code. The Tax Code does not require additional documents to be attached, but experts recommend submitting an explanatory note stating:

• declaration filing period
• inaccurate information that needs correction

This way the problem will be solved much faster. It is worth remembering that during a desk audit in such cases, Federal Tax Service employees ask for explanations.

Based on materials from: buhguru.com