What is the penalty in KBK? All budget classification codes: a guide for accountants
It is difficult to find a person who has not seen a long series of numbers marked KBK, but not everyone knows what they mean, where they are used and how to recognize them.
What it is
What is KBK in payment details? The abbreviation KBK stands for “budget classification code.” It is a set of numbers necessary to transfer funds to the state. Using it, when a payment is transferred to the budget, its purpose is determined and funds are distributed. Simply put, this is a coded path through which the payer’s money will fall into the desired budget cell.
The codes are approved by the Ministry of Finance (regulatory act - Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n). Changes are regularly made to the order (for example, in 2017 alone - 7 times), information about this is published in the official press and on the ministry’s website.
All current BCCs can be found in the specified order. These are the numbers that must be indicated on the receipt for the transfer of funds in favor of the budget in the appropriate column of the payment order. Therefore, it is very important not to make mistakes when specifying the code and to enter the correct details into the payment document - otherwise the money will go to the “wrong address”, and you will have to do a lot of work to correct this error.
What is KBK in simple words? This is a detail necessary when transferring to the budget for the correct distribution of revenues. KBC is needed not only by an entrepreneur or organization when filling out a payment order, but also by citizens when paying for various services and transferring taxes.
Main purposes of payments:
- taxes, fees;
- state duties (including fees for information, documents and copies provided by government agencies);
- insurance contributions to state and non-state funds;
- payments for the use of subsoil, mining;
- fine, penalty, etc.
This is what the KBK details look like when paying a fine for violating traffic rules.
What does the KBC consist of?
Such details as the KBK code consist of 20 digits, which are not formed arbitrarily; each group contains certain information:
- the first three digits are administrative, and they determine the recipient and designate the account in which funds for this type of payment are accumulated;
- the next ten digits are the income group necessary to determine the type of income, the group where the payment is sent;
- four more characters are a program group, it further details the purpose of the operation (taxes, for example, this is the combination 1000);
- and the remaining three characters are a classifying group indicating the sphere of economic activity: for example, 160 - social revenues.
The structure of the indicator always remains unchanged; amendments are made only to the numbers.
The main groups of numbers indicating the addressee and the nature of the payment:
- first three digits: Pension Fund - 392, Federal Tax Service - 182, Social Insurance Fund - 393;
- fourth digit from the beginning: 1 - income, 2 - gratuitous payments;
- Numbers 5 and 6 indicate: 01 - personal income tax, 06 - property tax, 08 - state duties;
- The 12th and 13th numbers indicate which budget the money is being contributed to: 01 - federal, 02 - regional, 03, 04, 04 - municipal, 06 - Pension Fund, 07 - Social Insurance Fund;
- from the 14th to the 17th, the payment is detailed on the following basis: 1000 - taxes and fees, 2000 - penalties, 3000 - fines;
- from 18 to 20, three numbers indicate the type of budget income: 110 - taxes, 130 - payment for services rendered, 150 - gratuitous receipts.
Where to find out and how to apply
The BCC does not depend on the region; these details are the same for the entire country. The BCC values can be taken from the order of the Ministry of Finance of the Russian Federation, which was mentioned earlier. To indicate the code in the receipt, a special field is provided - 104.
You can find out information for the details in a special reference section of our portal, which is called Budget Classification Codes (BCC) 2020.
The most popular KBK:
Payment type | KBK |
simplified taxation system income 6% | 182 1 05 01011 01 1000 110 |
Insurance contributions for pension insurance in the Pension Fund for individual entrepreneurs for themselves | 182 1 02 02140 06 1110 160 |
Insurance contributions to the Pension Fund for employees | 182 1 02 02010 06 1010 160 |
UTII | 182 1 05 02010 02 1000 110 |
Unified agricultural tax | 182 1 05 03010 01 1000 110 |
VAT on goods sold in the Russian Federation | 182 1 03 01000 01 1000 110 |
Personal income tax for employees of individual entrepreneurs, LLCs and JSCs | 182 1 01 02010 01 1000 110 |
Income tax credited to the federal budget | 182 1 01 01011 01 1000 110 |
Transport tax for individuals | 182 1 06 04012 02 1000 110 |
Water tax | 182 1 07 03000 01 1000 110 |
State duty in courts of general jurisdiction | 182 1 08 03010 01 1000 110 |
The KBK can also be found at the tax office, in special reference books - annual publications of current data, at Sberbank or a commercial bank; on many services they are filled out automatically.
Work on mistakes
What is the KBK for employees of government agencies, where do the funds go? This is an important detail, an indicator of where to transfer the money. Thus, how quickly the funds will be transferred depends on the correctness of filling out the receipt. If the KBK is incorrectly indicated in the details, the money is most often returned to the sender’s account, but it may also end up in unclear payments or be credited to the wrong account. If you do not want to deal with government agencies and write requests for a refund, when filling out payment documents, the details must be checked especially carefully.
The most common mistakes:
- indication of an incorrect BCC applicable for another payment;
- error in one or more KBK digits.
To transfer funds to the required address, you must write an application addressed to the Federal Tax Service of the Russian Federation and indicate the correct details that are current with the KBK. Most often, the tax office makes a positive decision and satisfies the applicant’s request, while the date of payment of the duty is considered the date of the initial deposit of funds.
Changes to the BCC in 2019
Despite the fact that the BCC 2019 was approved by a new document, the BCC for basic taxes and contributions remained unchanged, that is, the same as in 2018. In this regard, there is simply no point in listing the BCC changes in 2019 in a comparative table. But in the tables below you will find the BCCs that will be in effect in 2019.
KBK-2019
KBK for paying taxes for organizations and individual entrepreneurs on OSN
KBK for paying taxes for organizations and individual entrepreneurs in special modes
KBC for insurance premiums
Type of insurance premium | KBK |
---|---|
Insurance premiums for OPS | 182 1 02 02010 06 1010 160 |
Insurance premiums for VNiM | 182 1 02 02090 07 1010 160 |
Insurance premiums for compulsory medical insurance | 182 1 02 02101 08 1013 160 |
Insurance premiums for compulsory health insurance in a fixed amount(including 1% contributions) | 182 1 02 02140 06 1110 160 |
Insurance premiums for compulsory medical insurance in a fixed amount | 182 1 02 02103 08 1013 160 |
| 182 1 02 02131 06 1010 160 |
| 182 1 02 02131 06 1020 160 |
| 182 1 02 02132 06 1010 160 |
| 182 1 02 02132 06 1020 160 |
Insurance premiums for injuries | 393 1 02 02050 07 1000 160 |
KBK for payment of other taxes for all organizations and individual entrepreneurs
Name of tax, fee, payment | KBK |
---|---|
Personal income tax on income the source of which is a tax agent | 182 1 01 02010 01 1000 110 |
VAT (as tax agent) | 182 1 03 01000 01 1000 110 |
VAT on imports from Belarus and Kazakhstan | 182 1 04 01000 01 1000 110 |
Income tax on dividend payments: | |
| 182 1 01 01040 01 1000 110 |
| 182 1 01 01050 01 1000 110 |
Income tax on the payment of income to foreign organizations (except for dividends and interest on state and municipal securities) | 182 1 01 01030 01 1000 110 |
Income tax on income from state and municipal securities | 182 1 01 01070 01 1000 110 |
Income tax on dividends received from foreign organizations | 182 1 01 01060 01 1000 110 |
Transport tax | 182 1 06 04011 02 1000 110 |
Land tax | 182 1 06 0603x xx 1000 110 where xxx depends on the location of the land plot |
Fee for the use of aquatic biological resources: | |
| 182 1 07 04030 01 1000 110 |
| 182 1 07 04020 01 1000 110 |
Water tax | 182 1 07 03000 01 1000 110 |
Payment for negative impact on the environment | 048 1 12 010х0 01 6000 120 where x depends on the type of environmental pollution |
Regular payments for the use of subsoil, which are used: | |
| 182 1 12 02030 01 1000 120 |
| 182 1 12 02080 01 1000 120 |
MET | 182 1 07 010хх 01 1000 110 where xx depends on the type of mineral being mined |
Corporate income tax on income in the form of profits of controlled foreign companies | 182 1 01 01080 01 1000 110 |
KBC for payment of penalties
As a general rule, when paying penalties in the 14th-17th categories, the value is “2100”. However, there is an exception to this rule:
Type of insurance premium | KBK |
---|---|
Insurance premiums for OPS | 182 1 02 02010 06 2110 160 |
Insurance premiums for VNiM | 182 1 02 02090 07 2110 160 |
Insurance premiums for compulsory medical insurance | 182 1 02 02101 08 2013 160 |
(including 1% contributions) | 182 1 02 02140 06 2110 160 |
182 1 02 02103 08 2013 160 | |
Additional insurance contributions to compulsory pension insurance for employees* who work in conditions entitling them to early retirement, including: | |
| 182 1 02 02131 06 2110 160 |
| 182 1 02 02132 06 2110 160 |
KBC for payment of fines
When paying a fine, as a rule, the 14th-17th digits take the value “3000”. But here we should not forget about exceptional cases:
Type of insurance premium | KBK |
---|---|
Insurance premiums for OPS | 182 1 02 02010 06 3010 160 |
Insurance premiums for VNiM | 182 1 02 02090 07 3010 160 |
Insurance premiums for compulsory medical insurance | 182 1 02 02101 08 3013 160 |
Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves(including 1% contributions) | 182 1 02 02140 06 3010 160 |
Insurance premiums for compulsory medical insurance in a fixed amount, paid by individual entrepreneurs for themselves | 182 1 02 02103 08 3013 160 |
Additional insurance contributions to compulsory pension insurance for employees who work in conditions that give the right to early retirement, including: | |
|
The article provides a brief description of budget classification codes and a definition of the structure of the cipher. If you want to understand how to find out the BCC of an organization by TIN and OKTMO, then let’s say right away that this is impossible: these concepts are in no way related to each other. However, you can find the KBK online - detailed instructions are given in the corresponding paragraph.
Any financial transactions made by the organization are reflected in payment orders when sending funds. When making contributions or paying tax amounts, the payer indicates in the payment slip the type of payment, encrypted under the abbreviation KBK.
Code structure
According to Art. 1 Order of the Ministry of Finance of Russia No. 65n dated July 1, 2013 (as amended November 26, 2018), budget classification codes (KBK) are a combination of 20 digits that reflect the type of payment. Accordingly, the code is needed to transfer funds for the required operation. If you specify an incorrect code, the payment will remain unclear and will not be counted toward the payment of, for example, a fine or the next fee.
The numbers are divided into three blocks, each covering several combinations. Blocks:
- The first is the code of the main distributor of money from the budget. It always starts with the number 182 (Article 2, Chapter 2 of Order of the Ministry of Finance No. 65n).
- The second is the profit type code (Article 3, Chapter 2 of Order of the Ministry of Finance No. 65n), which contains five subsections:
- profit group, which is numbered with a single digit;
- two-digit profit subgroup;
- the income item is numbered with two single characters;
- the income sub-item contains three figures;
- the profit element consists of a two-digit number.
- The third is coded subtypes of budget profit (Article 4 (1) Chapter 2 of Order of the Ministry of Finance No. 65n), which consists of two subsections:
- profit subtype group containing four numeric symbols: 1000, 2000, 3000 or 4000;
- The analytical group of budget income subtypes contains three numerical values.
Also, the legislation of the Russian Federation in Order of the Ministry of Finance No. 65n separately classifies revenues (Chapter II), expenses (Chapter III), operations of the public administration sector (Chapter V) and sources that finance the budget deficit (Chapter IV). The combination of numbers for other KBKs is different, and accordingly, the codes are also different.
Search KBK
The budget classification code is an encryption that does not depend on the individual payer number or municipality. The codes are presented on official resources: the website of the Federal Tax Service of Russia or in Order of the Ministry of Finance of Russia No. 65n. When filling out a payment order, online services enter codes automatically.
By TIN
It is impossible to find out the BCC by TIN online, since these two concepts are not related to each other. Budget codes are classified by the Ministry of Finance of the Russian Federation, and funds go to the tax budget. If you compare the structure of the code and the TIN, it is obvious that the individual number of the fee payer cannot provide any information. Using the TIN, you can clarify the OGRN, the number of the Federal Tax Service to which the citizen is attached, or the payer’s checkpoint.
According to OKTMO
OKTMO is an all-Russian classification of territorial municipalities, regulated by the statistics service, which numbers the classifier OK 033-2013. The cipher contains 8 or 11 digits, where the first 8 numeric characters are municipalities, and the remaining ones are settlements. Administrative centers and cities are encrypted in such a way that the Federal Tax Service, where the money is received, knows in which region the payer is located. Simply put, the code according to OKTMO means the region of the country, therefore KBK and OKTMO are not interconnected, and it is impossible to clarify the type of payment using the code of municipalities.
How to find out an organization’s BCC online
The current combination of budget revenues or expenses can be found online only on portals containing official legal documentation.
KBK is an important detail when filling out a payment order, so it must be filled out with special care. The question arises: how to find out KBK by TIN or. The report is in the article.
In the article you will read:
The budget classification code is required when transferring payments to the budget (taxes, fees, contributions, etc.). If you enter the wrong code, the payment will be stuck in the unknown, and the company will have to clarify it. Below we will tell you whether it is possible to find out the KBK online quickly and for free and whether this can be done using the TIN and OKTMO.
How to find out the BCC of an organization by TIN
Let’s say right away: it is impossible to find out the BCC by the organization’s TIN in 2018. These two indicators are not related to each other.
The budget classification code consists of 20 characters and allows you to determine where the payment should be credited, to which body, for which tax, etc. All this is described in detail in the order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. Look at the memo we made especially for you to understand the KBK numbers.
Budget classification codes are necessary to ensure that your payment goes to the account of the body that is the administrator of this budget income.
For example, for taxes and insurance contributions (except for contributions for injuries), the administrator is the tax office, its code is 182, for the Pension Fund the code is 392, for the Social Insurance Fund - 393.
It is also important to follow the value of 14-17 digits “group of subtypes of budget income”; in case of paying taxes or arrears, enter 1000 here, in case of paying penalties - 2100, fines - 3000.
Unlike the KBK, the TIN has a different structure and a different purpose. TIN is required to identify the taxpayer. The number itself consists of 10 digits, in which the data:
From 1 to 4 - indicate the tax code that assigned the TIN;
From 5 to 9 – indicate the serial number of the taxpayer;
10 is a control number that is calculated by tax authorities independently.
For example, TIN 7723987653 means that the taxpayer is registered with the Moscow Federal Tax Service No. 23.
How to find out BCC by OKTMO
It is also impossible to find out the BCC of an organization using OKTMO. But, knowing the TIN, you can clarify OKTMO. This can be done on the Rosstat website.
To do this, on the specified site, on the left side, select the region you are interested in and click on it with the cursor. On the page that opens, click the “Legal Entities” tab and then enter the INN, OKPO or OGRN and click the “Search” button.
The search form looks like this.
How to find out an organization’s BCC online
Despite the fact that it is impossible to find out the BCC of an organization by TIN and OKTMO, there are ways to clarify the BCC online quickly and free of charge.
Here are some of the most accessible methods:
- On our website we have a detailed list of BCCs for 2018, where we have provided the current codes in 2018.
- The KBK can be viewed on the website of the Federal Tax Service of Russia>>>
- You can view the KBK by referring to Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n.
Review of the latest changes in taxes, contributions and wages
You have to restructure your work due to numerous amendments to the Tax Code. They affected all major taxes, including income tax, VAT and personal income tax.
Budget classification code: how to find out?
When transferring money to the budget system of the Russian Federation in the form of taxes, fees and other obligatory payments, it is necessary to indicate the budget classification code (BCC). We will tell you how to find out the BCC in our consultation.
KBK structure
KBK consists of 20 digits. Its structure can be represented as follows:
Code of the chief budget revenue administrator | Budget income type code | Budget income subtype code | |||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Income group | income subgroup | income item | income sub-item | income element | budget income subtype group | analytical group of budget revenue subtype | |||||||||||||
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 |
Where can I get the KBK number?
Error in KBK when paying taxes can be corrected
We remind you that if an error is made in the KBK when paying taxes, if the Federal Treasury account number and the name of the recipient's bank are correctly indicated, the money will still go to the budget (clause 4 of Article 45 of the Tax Code of the Russian Federation). Therefore, you will not have to pay tax again. It will be enough to send it to the inspectorate, indicating which BCC should be considered correct. A copy of the original payment slip with an error in the KBK must be attached to the letter.
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