Official statistics. Functions of the State Committee on Statistics of the Russian Federation. The whole life of the country in numbers
For 2017, the Ministry of Finance made changes to the CBC. What is CBC and what will change bring us? It is known that new ones were introduced and a number of former ones were canceled. In this article, you can find information about these processes. First of all, the abbreviation BCC will be explained - this is a budget classification code, and its meaning relates to all financial activities of the state, from largest corporations up to each individual citizen of the Russian Federation.
Order
In 2016, on June 20, Order 90 of the Ministry of Finance of the Russian Federation was issued, which contained instructions on the procedure for applying the CBC, which were approved in 2013. This normative act established specific changes that came into application when drawing up budget system countries. Tax classification codes, for example, have changed significantly, and payment orders must be adjusted by every entrepreneur who in 2017 will pay taxes for 2016. This is especially true for private firms and individual enterprises that pay taxes under the STS (simplified taxation system). It is with an explanation of how the new CSC code affects the simplified tax system that we should probably start with.
Why is the CSC needed, what are these codes in the budget classification? These are the same accounts that the entrepreneur's money goes to, transferred in a targeted way: these are fines, taxes, fees, fees, and the like, directed to the state. Therefore, when an accountant of an enterprise or an entrepreneur himself fills out a payment order, he knows that it is necessary to correctly indicate the CCC, that such filling is very important, since there must be as many as twenty digits in the special field for the exact destination of the money sent. A mistake here can be costly: a financial shipment can get lost, even forever.
KBK: transcript
The account to which the entrepreneur's money will go belongs to the state budget. Each such "address" consists of twenty digits, and all digits carry certain information. The first contains the code of the given government agency that will receive this amount, followed by the code or group of this income. After that - the payment code with the article and sub-item of income. Following are very important figures explaining the KBC, what the new owner of this money is like, where they will go from the state budget. Maybe the regional budget will receive this amount, or maybe the pension fund, there are many options.
The following figures explain the reasons this payment: itself is a tax or a penalty on it, a fine, a fee, and the like. But with the last three digits, the budget classification code explains the type of income - property tax or something else. As life flows and changes, so does the CCF. One CSC code can be deleted, another changed, and this process almost never stops. Therefore, entrepreneurs must constantly monitor all these changes and fill out payment orders without errors. If the BCC of the payment is filled out incorrectly, the money will “walk” for a long time, going in the wrong direction, and in the meantime, the entrepreneur will be fined for non-payment of fees and taxes.
Changes in the USN
The most important changes in the CBC, the decoding of which is given above, will affect all taxpayers. The first major change is a new income tax code for entities that are controlled as foreign companies. Now you need to write other numbers: 182 1 01 01080 01 0000 110. This is noted in the complete list of forms, where all changes in the reporting forms for 2016 are indicated - more than two hundred changes.
The second of the most important is the abolition of the minimum tax code for enterprises under the simplified tax system, now the old code cannot be used. It is necessary to transfer the tax on the BCC with the following numbers: 182 1 05 010 50 01 1000 110. The same code - the same - is valid for the simplified tax system and when paid to the budget by companies with an "income minus expense" object - one percent of revenue, then there is a minimum annual tax, plus upfront payments.
The reason for these changes
Previously, there were two CBCs for this taxation system, and entrepreneurs under the simplified tax system paid the tax minimum once a quarter instead of advances, since they assumed that they would reach the planned minimum tax at the end of the year.
The tax authorities had difficulty sorting out the confusion of receipts to two addresses, as a result, entrepreneurs were forced to pay penalties for underpayment or fines for non-payment of the minimum tax. Now there is only one address for transfer. And the minimum tax is levied in two cases under the simplified tax system - if at the end of the year the company turned out to be at a loss and if the minimum tax is greater than the actual one.
Table
Website of the Ministry of Finance Russian Federation On July 1, 2016, he notified entrepreneurs of all changes: a table of the CBC was published, which compared the types of income of the budget system of the Russian Federation, respectively, with the codes of subtypes that will be valid in 2017.
After reviewing the data in this table, you can see exactly what changes the CCC has undergone, and what should change in filling out payment documents. Each entrepreneur must do this without fail: clarify the codes and their correct names. Then his payments, fines. fees and taxes will go to the budget clearly for its intended purpose, and the tax authorities will not show him any complaints during inspections.
CBC for legal entities
Legal entities pay, among others, value added tax. This is the withdrawal to the country's budget of a certain part of the cost of goods, services or work created at each stage of production. In Russia, VAT appeared in 1992, and in the world - much earlier, with the ennobled turnover tax proposed by Simenson, a German economist, in 1919. The French began to collect it in 1954, but not in France, but in the colonies. Now VAT and its modifications exist in more than fifty countries of the world. In Russia, the Tax Code provides for the collection of VAT, enshrining this in Chapter 21.
This tax is due as it is sold. CBC for legal entities for VAT must be indicated in declarations and payment orders. You also need to know the BCC for VAT in case the tax department requires a fine or penalties for any violation of tax laws. In addition, all amendments and actions are constantly corrected and explained if the situations are not clear. Article 143 of the Tax Code deals with organizations, individuals and entrepreneurs exempt from such tax. These are taxpayers from special regimes, organizers of major events (for example, the 2018 FIFA World Cup).
CBC in detail
There is a mechanism for interaction with the budget, which is reflected in the CSC: instead of complex descriptions in the declaration or payment order of the features of the tax and the recipient, that is, a specific budgetary organization, digital codes are used that are precisely and strictly regulated. It is thanks to them that the report or tax is processed in strict accordance with the address of the recipient of the declaration or tax.
As already mentioned, there are twenty digits in the BCC, divided into four groups. And they all carry certain information. The first three talk about the administrator, that is, about who you need to keep a report to. Tax authorities are indicated by the numbers 182. One digit further is the type of receipt. For example: a unit is a tax, a deuce is a free receipt, and so on. Two more digits indicate the type of income: 01 - for profit, 06 - property tax, 08 - duties, and so on.
The next five whole digits are items and sub-items of budget revenue. Further - a description of the level of the budget (the twelfth and thirteenth digits) - 01 - the federal budget, 02 - the subject of the Russian Federation, 03 - the local budget, and so on. Then there are four digits indicating the type of payment. For example, taxes are 1000, penalties are 2100, fines are 3000. And the last digits of the BCC - there are three of them left - this is the final recipient of the tax. For example: 110 - tax to the state budget, 160 - deductions for social needs, and so on.
Example
Let's take this code: 18210101000011000110. The first three digits are 182, which means that it administers the payment of the Federal Tax Service. The unit next says that this payment is a tax. Further, 03 indicates that the services or products are provided in the Russian Federation.
Five digits 01000 - sub-articles and articles of the Budget Code. Further - 01 - the recipient of the tax is the federal budget. Further 1000 - direct payment, no penalties and no fines. And finally, 110 - this payment will go to the state.
How to fill out the documents correctly
The payment order is filled in from top to bottom, given that many of the data have already been entered by the accounting program: the name of the taxpayer's company, KPP and TIN, bank details, and so on. The field with the status of the taxpayer - 101 - changes to 01 if it is a legal entity, and 09 if the payer is an individual enterprise. If VAT is paid on the import of imported goods, 06 is entered in field 101, and if the payer is a tax agent, code 02.
The tax amount must be rounded to the nearest ruble. The details of the recipient are specified in the IFTS. Operation type - 01 for all payment orders, and for example, for VAT - 5. In field 22 - UIN, you need to put 0. Field 110 - type of payment - is not filled. Taxes can be transferred in parts, or you can immediately completely the entire amount.
If there is an error in the KBK
The human factor can hurt everywhere - from flying an airliner to filing income tax returns. It is not so rare that taxpayers indicate an erroneous CCC in a payment order. In the declaration, this is unlikely, because almost all companies form them through accounting program specifically aimed at this. She puts down the CBC herself and usually without errors. The main thing is to update the program in time. It is even more unlikely that an incorrect report will be sent to the tax office. If the codes are given incorrectly, this is almost impossible to send.
But in payments, mistakes are made all the time. The transferred money ends up in the budgets of completely different levels or in general in unexplained payments. This oversight is difficult and time-consuming to correct, but it is possible and necessary. An application is written to the tax office, the details are specified, on the basis of which the tax will be accepted for crediting and even with the date of the day of payment. Even if the inspector managed to accrue penalties, they will be canceled. And if the payment ended up in any fund outside the budget, everything happens the same way. If all these actions are not performed, the inspectors will decide that the entrepreneur has not fulfilled his duty, and therefore there will be penalties and a fine. And therefore an appeal to entrepreneurs: be careful, do not confuse the CBC!
Fixed payments
Fixed contributions are insurance payments for mandatory pension and medical insurance, which are transferred by individual entrepreneurs, notaries, lawyers and other people engaged in private practice. Until 2014, these contributions were the same for all persons, and differed in actual fixedness. But after the receipt of amendments to the legislation, which changed the very procedure for calculating these payments, they practically ceased to be fixed.
Since 2017, insurance premiums have been regulated by the Tax Code (Chapter 34), and the cash flows themselves go to the tax inspectorates where this individual enterprise is registered, that is, territorially, and not to funds outside the budget. A separate BCC for fixed payments as pension contributions (one percent of income over three hundred thousand rubles) is not provided for in 2017. The code is the same for everyone: 18210202140061110160. The additional contribution for 2016 is 18210202140061110160. Fixed payments for health insurance come with the code 18210202103081013160.
These magic three letters, which say nothing to ordinary citizens, regularly cause headaches for entrepreneurs.
How is KBK deciphered?
BCC - budget classification codes
The CBCs of organizations, necessary for the payment to get where it was intended, change almost every year. And the responsibility for their correct indication lies with the payer!
Let's try to figure out what these mysterious codes are, why they are needed, how they are formed and why they change regularly. We will also tell you what to do if you find an error in the specified code, and what you risk in this case, and most importantly, how to prevent this risk and not end up with accrued fines and penalties for taxes and fees paid on time.
The current list of CSC for 2019
Budget classification - what is it and why
In July 1998, the Budget Code of the Russian Federation in Federal Law No. 145 first introduced the term "KBK", used as a means of grouping the budget.
There are 4 types of CBC:
- relating to government revenues;
- related to expenses;
- indicating the sources from which the budget deficit is financed;
- representing government operations.
What are CBCs for?
- organize financial statements;
- provide a single form of budgetary financial information;
- help regulate financial flows at the state level;
- with their help, the municipal and federal budgets are drawn up and executed;
- allow you to compare the dynamics of income and expenses in the desired period;
- inform about the current situation in the state treasury.
INFORMATION FOR ENTREPRENEURS! BCC is an internal coding, which is necessary, first of all, for the state treasury, where the funds received are distributed among them. Entrepreneurs need these codes insofar as they are interested in complying with the requirements for processing state payments, especially taxes and contributions to off-budget funds. Therefore, do not forget to indicate the correct and current CSC code in field 104 of the payment receipt.
The structure of the KBK
This code consists of 20 characters - numbers, divided by hyphens into groups, it has the following form XX - X XX XX XXX XX - XXXX - XXX.
Each group of characters corresponds to an encrypted value determined by the Ministry of Finance. Let's consider the structure of the profitable CBC, since it is they who have to be mainly used by entrepreneurs (expenditure codes can be found mainly when returning funds under any state program).
- "Administrator". The first three signs show who will receive the funds and is responsible for replenishing one or another part of the budget with them, and manages the money received. The most common codes for businessmen start with 182 - the tax authority, 392 - Pension Fund, 393 - FSS and others.
- "Type of income" includes characters from 4 to 13. This group of characters helps to quite accurately identify the receipt by the following indicators:
- Group- 4 character (that is, the first in this paragraph);
- subgroup- 5th and 6th sign; a two-digit code indicates a specific tax, duty, fee, fine, etc.;
- article- category 7 and 8 (the value of the purpose of the received income is encoded in the settlement documents for the budget of the Russian Federation);
- sub-article- 9, 10 and 11 sign (specifies the income item);
- element- 12 and 13 figures, characterizes the level of the budget - from federal 01, municipal 05 to specific budgets of the PFR - 06, FSS - 07, etc. Code 10 indicates the budget of the settlement.
- "Program"- positions from 14 to 17. These figures are designed to differentiate taxes (their code is 1000) from penalties, interest (2000), penalties (3000) and other payments (4000).
- "Economic classification" are the last three digits. They identify receipts in terms of their economic type. For example, 110 speaks of tax revenues, 130 - from the provision of services, 140 - funds withdrawn forcibly, etc.
IMPORTANT INFORMATION! The 20-digit code must be entered correctly and without errors in the "Purpose of payment" field (field No. 104) of the payment order. In fact, it duplicates the information indicated in the "Payment basis" field, and also partially in the "Recipient" and "Recipient's current account" fields.
Where can I get KBK?
To fill out a payment order, the KBK code can be found in several ways:
- scroll a little higher - most of them are published with us;
- at the State Treasury (by calling, sending a request or making a visit);
- Order of the Ministry of Finance No. 65N contains all information about the CSC;
- when making payments online on many KBK services, they are affixed automatically.
Why are budget classification codes changing?
This is the cry of the soul of the overwhelming majority of entrepreneurs: how much easier it would be if these codes were unified and established once and for all. But the Ministry of Finance almost every year introduces certain changes to the CSC. Entrepreneurs and accountants do not always have the opportunity to keep track of innovations and correct the indicated CSCs in time, this is especially pronounced during reporting periods. Responsibility for an incorrectly specified code lies entirely on the shoulders of businessmen, often resulting in unforeseen expenses and troubles to correct the error and prove their case.
There are various versions that are put forward by entrepreneurs and do not comment on the Ministry of Finance and the Ministry of Justice.
- The more receipts passed through the wrong CSC, the more funds for some time will be "suspended" as unexplained. Until the mistakes are corrected, they can be used for unseemly purposes, and on a national scale these are huge sums.
- Additional replenishment of the budget by accruing fines and penalties for "overdue" payments that went through the already inactive CBC. Proving the timely payment is quite troublesome.
- Inconsistency between the actions of the Ministry of Finance, which assigns codes, and the Ministry of Justice, which approves them.
- Since CSCs are directly "tied" to the public sector, any changes within the relevant structures, the receipt of new directives, etc. lead to a change in coding.
NOTE! There are opinions that, since this coding is an internal affair of the Treasury, it should be done by them, and not by taxpayers. The KBK code can be assigned by bank employees based on the specified data on the recipient and purpose of the payment, or by employees of the treasury upon receipt of it. Nevertheless, today the additional work on coding is entrusted to the payers, they cannot evade it, which means that all that remains is to comply with the current requirements and be aware of the latest innovations.
What is the risk of a mistake in the CBC
If the payment purpose code is specified incorrectly, the payment will be transferred to the budget, but it will not be able to be correctly distributed there, which means that the state will not actually receive it. The result can be the same as if the money was not transferred at all: the tax authority will calculate the arrears under a certain article. At the same time, if the CCC is simply confused, an overpayment may occur under another article.
As a result, the tax authority will issue a claim for the payment of arrears, a fine for late payment of tax or fee, and penalties for late payment. This situation is extremely unpleasant for a conscientious entrepreneur who paid the tax on time, whose entire fault lies in confusion with numerous CBCs.
The usual course of action for an entrepreneur when an error is found in the CSC
- The most important thing is to make sure that the mistake did not lead to non-receipt of income to the budget, otherwise it will be considered that the funds were not paid, with the payer fully responsible for this.
- Submit an application to your accounting tax office about the error found and a request to clarify the grounds, type and ownership of the transfer of funds, if necessary, the tax period or tax payer status.
- Payment orders must be attached to the application, according to which the tax was paid and received by the budget.
- If necessary, a reconciliation of taxes paid is carried out jointly with the inspector (an act is drawn up about it).
- A few days later (the period is not legally defined), a decision is made to clarify this payment and is handed over to the applicant.
IMPORTANT! When clarifying a payment, it is considered to be made on the day the payment order is submitted with an incorrect CCC, and not on the day the decision on clarification and offset is received. Thus, there is no delay in the obligatory payment, which provides for penalties, in fact.
Consider the various cases that occur due to errors in the CSC and analyze what an entrepreneur should do.
- The inspectorate charged penalties for non-payment of tax. If there was an appeal from the payer with the benefit of offsetting the amount paid, then you should additionally ask the tax authority to recalculate the accrued penalties. If the tax office refuses to do this, going to court will most likely allow for a recalculation (there is a rich judicial practice with similar precedents).
- BCC does not match the payment specified in the assignment. If the error is “within one tax”, for example, the BCC is indicated on the simplified tax system-6, and the basis of the payment is indicated on the simplified tax system-15, then the tax office usually easily recalculates. If the CBC does not completely correspond to the basis of payment, for example, the businessman was going to pay personal income tax, but indicated the CBC that belongs to VAT, the tax often refuses to clarify, but the court is almost always on the side of the taxpayer.
- Due to an error in the CBC, insurance premiums were unpaid. If the funds do not go into the right treasury account, this is almost inevitably fraught with fines and penalties. The merchant should repeat the payment with the correct details as soon as possible in order to reduce the amount of possible penalties. Then the money paid by mistake must be returned (it can also be set off against payments for the future). To do this, an application is sent to the body to whose account the transfer of money was erroneously made. Failure to comply with a request for a refund or re-setting is a reason to go to court.
- The funds went to the planned fund, but under the wrong article. For example, in the payment they indicated the BCC for the funded share of the pension, but they intended to pay for the insurance part. In such cases, the contributions are still considered to be made on time, and you need to proceed in the same way as in the usual manner. The court is to help with any problems with a fund that refuses to make a recalculation, and an illegal demand for the payment of arrears and the accrual of penalties.
REMEMBER! By law, an error in the CCC is not a basis on which the payment will not be considered transferred. The payment order contains Additional Information, indicating the purpose of the payment and its recipient, therefore, if it is indicated correctly, there is no and cannot be a reason for penalties for the entrepreneur, other decisions can be challenged in court.
- Regularly check with the tax office how the payments made are reflected on your personal account.
- If you have received a claim for the payment of a tax, contribution, etc., already transferred by you, contact the appropriate authority (tax, extra-budgetary fund) for reconciliation of calculations.
- If you yourself saw a mistake made in the CSC, write a statement for clarification.
- Try to be aware recent changes legislation, in particular latest version codes.
). In our tables you will find all the budget classification codes necessary for the correct filling of payments in 2017. Codes that have changed since 2016, as well as new BCC-2017, are in italics and marked with an asterisk.
BCC-2017 for paying taxes for organizations and individual entrepreneurs on DOS
BCC-2017 for paying taxes for organizations and individual entrepreneurs on special regimes
Organizations and individual entrepreneurs on the simplified tax system need to pay attention to the fact that a separate CCC has been canceled for transferring the minimum tax. Since 2017, the minimum tax is credited to the same budget classification code as the STS tax paid in the usual way. Read about the consequences of indicating the old CBC in the payment when paying the minimum tax in the Civil Code, 2017, No. 1, p.63.
KBK: insurance premiums-2017
BCC for all contributions controlled by the Federal Tax Service since 2017 have become new.
Please note that for contributions for periods prior to 2017 there will be one CCF, and for contributions for periods starting in 2017 there will be others. That is, if, for example, you transfer contributions for December 2016 in January 2017, then they are paid to the CCC intended for contributions for periods that have expired before 2017.
CSC for contributions for periods expired before 01/01/2017
Type of insurance premium | BCC (field 104 of the payment order) |
---|---|
182 1 02 02010 06 1000 160* | |
182 1 02 02090 07 1000 160* | |
182 1 02 02101 08 1011 160* | |
182 1 02 02140 06 1100 160* | |
Insurance premiums for OPS in a fixed amount paid by individual entrepreneurs for themselves to the IFTS(1% contributions) | 182 1 02 02140 06 1200 160* |
182 1 02 02103 08 1011 160* | |
No. 400-FZ | 182 1 02 02131 06 1010 160* |
- for those employed in jobs with harmful working conditions (clause 1, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ | 182 1 02 02131 06 1020 160* |
No. 400-FZ) (additional tariff does not depend on the results of the special assessment) | 182 1 02 02132 06 1010 160* |
- for those employed in jobs with difficult working conditions (clauses 2-18, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (additional tariff depends on the results of the special assessment) | 182 1 02 02132 06 1020 160* |
393 1 02 02050 07 1000 160 |
CSC for contributions for periods starting from 01/01/2017
Type of insurance premium | BCC (field 104 of the payment order) |
---|---|
Insurance premiums for OPS paid to the IFTS | 182 1 02 02010 06 1010 160* |
Insurance premiums in case of temporary disability and in connection with motherhood, paid to the IFTS | 182 1 02 02090 07 1010 160* |
Insurance premiums for CHI paid to the IFTS | 182 1 02 02101 08 1013 160* |
Insurance premiums for OPS in a fixed amount paid by individual entrepreneurs for themselves to the IFTS | 182 1 02 02140 06 1110 160* |
Insurance premiums for CHI in a fixed amount paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02103 08 1013 160* |
Additional insurance premiums for OPS for employees who work in conditions that give the right to early retirement, including (paid to the IFTS): | |
- for those employed in jobs with harmful working conditions (clause 1, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (the additional tariff does not depend on the results of the special assessment) | 182 1 02 02131 06 1010 160* |
- for those employed in jobs with harmful working conditions (clause 1, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (additional tariff depends on the results of the special assessment) | 182 1 02 02131 06 1020 160* |
- for those employed in jobs with difficult working conditions (paragraphs 2-18, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (the additional tariff does not depend on the results of the special assessment) | 182 1 02 02132 06 1010 160* |
- for those employed in jobs with difficult working conditions (clauses 2-18, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (additional tariff depends on the results of the special assessment) | 182 1 02 02132 06 1020 160* |
Insurance premiums "for injuries" paid to the FSS | 393 1 02 02050 07 1000 160 |
BCC-2017 for the payment of other taxes for all organizations and individual entrepreneurs
Name of tax, fee, payment | BCC (field 104 of the payment order) |
---|---|
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 the EAEU countries | 182 1 04 01000 01 1000 110 |
Income tax on payment of dividends: | |
— Russian organizations | 182 1 01 01040 01 1000 110 |
- foreign organizations | 182 1 01 01050 01 1000 110 |
Income tax upon 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 |
Fee for the use of aquatic biological resources: | |
— for inland water bodies | 182 1 07 04030 01 1000 110 |
- for other water bodies | 182 1 07 04020 01 1000 110 |
water tax | 182 1 07 03000 01 1000 110 |
Payment for negative environmental impact | 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: | |
- on the territory of the Russian Federation | 182 1 12 02030 01 1000 120 |
— on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation and outside the Russian Federation in territories under the jurisdiction of the Russian Federation | 182 1 12 02080 01 1000 120 |
NDPI | 182 1 07 010xx 01 1000 110 where хх depends on the type of extracted mineral |
Corporate income tax on income in the form of profits of controlled foreign companies | 182 1 01 01080 01 1000 110* |
Indication of the CBC when paying penalties and fines
As a general rule, when paying a fine in the 14-17th category of the CCC, they take the value "2100", and when paying a fine - "3000". However, when transferring penalties and fines for certain types of insurance premiums, this rule does not work:
Type of insurance premium | CBC when paying a penalty | CBC when paying a fine |
---|---|---|
For contributions for periods expired before 01/01/2017 | ||
Insurance premiums for CHI paid to the IFTS | 182 1 02 02101 08 2011 160 | 182 1 02 02101 08 3011 160 |
Insurance premiums for CHI in a fixed amount paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02103 08 2011 160 | 182 1 02 02103 08 3011 160 |
For contributions for periods starting from 01/01/2017 | ||
Insurance premiums for OPS paid to the IFTS | 182 1 02 02010 06 2110 160 | 182 1 02 02010 06 3010 160 |
Insurance premiums in case of temporary disability and in connection with motherhood, paid to the IFTS | 182 1 02 02090 07 2110 160 | 182 1 02 02090 07 3010 160 |
Insurance premiums for CHI paid to the IFTS | 182 1 02 02101 08 2013 160 | 182 1 02 02101 08 3013 160 |
Insurance premiums for OPS in a fixed amount paid by individual entrepreneurs for themselves to the IFTS | 182 1 02 02140 06 2110 160 | 182 1 02 02140 06 3010 160 |
Insurance premiums for CHI in a fixed amount paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02103 08 2013 160 | 182 1 02 02103 08 3013 160 |
Many individual entrepreneurs are interested in what is CSC, why it is necessary to know this concept, clearly reproduce it in documents, and much more. This interest is not idle, unfortunately. They have their own separate BCC income tax, land tax, dividend tax, transport tax, etc. Ignorance of this information can lead to financial expenses that will not only affect the individual entrepreneur's budget, but can also bring significant fines. After reading this article, you will begin to understand the areas of application of the CBC, you will be able to check your accountant for the correctness of filling out payment documents.
The budget classification code is a set of 20 digits that make up a unique number of a payment sent as a tax, duty, etc. A BCC can be expenditure and income. One BCC is affixed in one payment document. If your financier forgot to put down the BCC, then you are guaranteed problems, since the payment will not be able to go to its destination.
Entrepreneurs solve many problems of various levels in their work, and, of course, he simply cannot physically keep track of the 20-digit numbers of each payment. Therefore, explain to your accountant what will be his personal responsibility for not affixing or incorrectly affixing the code. You just need to check the table of codes that will be used in your work once and hand it over to the accountant. In any case, the requirement to put down the BCC in payments is perceived by both entrepreneurs and accountants as a completely useless and useless waste of time.
But we must understand that we all live in a state, and there must be order in it. Of course, you can’t see it everywhere in our country, but with regard to duties, taxes and other payments, the state is making every effort to streamline accounting, receipt of payments and control of the process. That is why these classification codes were introduced. With their appearance, the unity of the forms of documents for budget payments was ensured.
The establishment of the CCC took place in our country for the first time in May 1999, their forms were introduced. Since that time, the codes have changed periodically, the meaning of the changes is not always clear to businessmen. But they continue to discuss and put forward more and more new assumptions about the appointment of codes, but the most accurate are the statements that the organization of a “boring life” for the population is charged with the duties of officials. Unfortunately, the comments of the officials themselves do not explain the reason for the almost annual changes in the CSC. But both of them confirm the fact of the appearance of ever larger sums throughout the country, which remain “unclarified”, and actually come under the jurisdiction of the state. That is why, dear entrepreneurs, do not look for a reason to introduce the CSC into practice, it is better to carefully check the accuracy of writing these 20 numbers, update the classifiers, changing the existing ones to the current ones.
What could be the penalties
Not only that, by filling payment document with an error, you will lose the amount paid, you may also receive a fine for late receipt of this payment to its destination. The Tax Code says that the erroneous spelling of the KBK cannot serve as a "failure to fulfill the obligation to pay tax", read article 45 about this. If you correctly indicated the name of the recipient of the money, his details, then the money will come to its destination, in the end, but write an application to the tax office for clarification of payment and CBC. But this applies only to payments to the Federal Treasury.
But if you made a mistake with the KBK of the pension fund or the social insurance fund, then you are provided with penalties and fines. According to the 212th Federal Law, entrepreneurs are required to correctly indicate the classification codes. The error is also corrected with the help of a statement, but numerous cases of lost payments still make you think and write codes correctly.
Where to get classification codes for work
The codes are all listed in special KBK directories, which can be downloaded quite easily and for free on the Internet. The main thing is to choose current version on the date of the search, that is, for the current year. If you are still in doubt, go to the tax office and ask for help. It should be noted that the main codes that are most widely used by entrepreneurs basically remain the same, sometimes rarely used codes change, which are intended for individual enterprises in various sectors of the economy, for example, oil production, the municipal system, etc.
Changes in the BCC in 2013
According to the Order of the Ministry of Finance of Russia dated December 21, 2012 N 171n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation for 2013 and for the planning period of 2014 and 2015”, some new codes are put into operation from January 1, 2013. This applies to part of the contributions to the Pension Fund, additional payments to employees of hazardous enterprises. The BCCs, which are indicated by individual entrepreneurs with fixed payments, have also been changed. Now, in 2013, payments are made with the following BCCs.
Insurance premiums:
- 392 1 02 02131 06 0000 160 - insurance premiums for additional fare for insured persons employed in the types of work specified in paragraphs. 1 paragraph 1 article 27 federal law"On labor pensions in the Russian Federation", credited to the PFR budget for the payment of the insurance part of the labor pension;
- 392 1 02 02132 06 0000 160 - insurance premiums at an additional rate for insured persons employed in the relevant types of work specified in paragraphs. 2-18, paragraph 1, article 27 of the Federal Law "On labor pensions", credited to the PFR budget for the payment of the insurance part of the labor pension;
- 392 1 02 02031 06 0000 160 - insurance premiums for compulsory pension insurance in the Russian Federation credited to the Pension Fund of the Russian Federation for the payment of the insurance part of the labor pension (for billing periods from 2002 to 2009 inclusive);
- 392 1 02 02032 06 0000 160 - insurance premiums for compulsory pension insurance in the Russian Federation, credited to the Pension Fund of the Russian Federation for the payment of the funded part of the labor pension (for billing periods from 2002 to 2009 inclusive).
For the tax under the patent taxation system since 2013, the following CCCs have been established:
Individual entrepreneurs, including lawyers, notaries and other self-employed persons in 2013, when paying pension contributions in a fixed amount, must use the following BCC:
Arrears on mandatory pension contributions for the billing periods 2002-2009. CBC is used:
What makes up the CBC number
CBC, as we have already said, is a 20-digit number, which is made up of four parts. The first part is three digits, which are called the "chief administrator of budget revenues." It designates the types of income, or types of recipients of funds, which must track the fact and accuracy of the amount of receipts. These are various off-budget funds, municipal authorities, tax organizations etc. For example, code 393 corresponds to receipts to the social insurance fund, code 182 denotes payments to tax authorities.
The second part of the CSC consists of the designation of the payment group, subgroup, article, subarticle and payment element. The fourth figure is determined depending on the source of the money. If a tax payment occurs, then group 1 is put, if the income comes from doing business, then group 3 must be indicated, if money is transferred free of charge, then the number in the code is 2. Then two numbers indicate a subgroup specifying the type of tax. For example, code numbers 01 are income tax, 02 are contributions to the compulsory insurance fund, 03 are VAT on Russian goods, 04 are VAT on imported goods, 05 are UTII, etc.
Moreover, the VAT CCC for 2013 was divided for the first time, be careful when filling out and indicate exactly the group of goods for which the payment is made - Russian or imported, that is, imported. The territory of import is also graduated - goods from Belarus and Kazakhstan are carried separately, from other countries - separately. The next 2 characters define the expense item, and 3 more characters define the sub-item.
The 12th and 13th figures indicate the type of budget where tax or other payments are paid. The tax to the federal budget is coded 01, to the budget of the subject - 02, to the local budget - 03, to the city - 04, to the district - 05, pension - 06, in social insurance - 07, to the compulsory medical insurance fund of the Russian Federation - 08, to the local fund compulsory medical insurance - 09, and to the budget of the settlement - 10.
A detailed breakdown of these code indicators can be seen in the Instructions for filling out the BCC.
The 14th character of the code is the type of payment. If this is a tax or payment to budgets of various levels, then the number 1 is put, if this is a penalty fee, then 2, if the payment of a fine, then 3. The numbers 15 and 17 are always zeros. The last three digits in the budget classification code are for the division of government revenue. Taxes have code 110, income from property ownership - 120, 130 - funds from paid services, 140 - money seized forcibly, etc.
Varieties of CBC
From January 1, 2013, there are 4 KBK for personal income tax. These are separate CBCs for tax agents, for individuals, for individual entrepreneurs and for foreigners on the patent system. CBC for 2013 personal income tax is as follows:
- 182 1 01 02010 01 1000 110 - personal income tax on income sourced from a tax agent, with the exception of income in respect of which tax is calculated and paid in accordance with Art. 227, 2271 and 228 of the Tax Code of the Russian Federation;
- 182 1 01 02020 01 1000 110 - tax on income of individuals - individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices and other persons engaged in private practice;
- 182 1 01 02030 01 1000 110 - personal income tax on income received by individuals in accordance with Art. 228 of the Tax Code of the Russian Federation;
- 182 1 01 02040 01 1000 110 - personal income tax in the form of fixed advance payments from income received by individuals who are foreign citizens engaged in labor activities for hire from individuals on the basis of a patent in accordance with Art. 227.1 of the Tax Code of the Russian Federation.
These CCCs are used by employers, including individual entrepreneurs, in the case of paying payroll tax and other payments to employees, as well as tax agents when paying dividends from equity participation in the activities of organizations.
This KBK is not used by individual entrepreneurs who work on common system taxation, notaries and lawyers, and anyone in private practice.
When paying personal income tax on dividends, the BCC is used the same as for employees' salaries - 182 1 01 02010 01 1000 110.
If you are interested in any specific BCC, transport tax 2013, land tax, etc., then always refer to the letter of the Ministry of Finance of the Russian Federation of December 30, 2011 N 02-04-09 / 6082, and to the annex to this letter. In particular, the most used CBC is determined - income tax, 2013 provides for nine of its varieties.
Profit credited to the federal budget has BCC 182 1 01 01011 01 1000 110, penalties and interest to this type of budget - 182 1 01 01011 01 2000 110, penalties and fines to the federal budget - 182 1 01 01011 01 3000 110 and others.
E.Shchugoreva
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Many entrepreneurs, as well as persons making payments on behalf of legal entity, having been using budget classification codes for a long time, they still have not understood why they are needed and what they mean. In this article, we will deal with this issue, and also consider the decoding of the BCC in a detailed form so that the twenty digits of the code can no longer plunge the user into a stupor, and their application is clearer and more understandable.
The value of the CBC is primarily huge for the treasury itself, rather than for entrepreneurs, because it is with the help of the CBC that multi-level separation and redirection is achieved. budget funds to meet budget needs.
This code is used when making payments in the state direction. Previously, a code consisting of 9 digits was used, but practice has shown that a nine-digit code cannot satisfy all budgetary requirements, as well as ensure interdepartmental distribution of financial flows. That is why the authorities decided to use a 20-digit code that meets all the requirements in full.
Without a code, it is impossible to make a state payment, which leads to the fact that every person sooner or later meets with the need to search for and indicate the CSC.
The codes are set invariably by the Ministry of Finance, and very often they undergo adjustments and innovations due to changes in legislative acts. The budget has parts according to which the purpose of the CSC is:
- Part of income
- Expenditure part
- Deficit financing part
- Part of funding sources
When and why to indicate
Codes are used at the time of payment to the state budget. It is this opinion that prevails among entrepreneurs and for good reason. After all, they are involved mainly in filling the budget with funds, as I pay taxes, contributions, fines and penalties. In fact, government agencies are familiar with other forms of using the CCC; they fill out special documents where the decoding of the CCC 2017 is very important. After all, an incorrectly specified coding leads to separate questions from regulatory authorities, which are more meticulous about budget organizations.
Entrepreneurs use codes mainly to fill in 104 payment fields, since it is impossible not to fill out this part of the order. It is the code indicated in this field that is the priority for consideration of the requisite and it is for it that the payment of the state direction will be made.
As we already know, the BCC shows not only the departmental affiliation of the payment, but also the structural one. That is, you can use it to find out what the payment was made for, its reasons, ownership, redirection and other data.
It should be noted that there is no regional distribution among the codes. That is, the code used in Moscow to pay the UTII tax will be relevant in all other regions of the Russian Federation.
In order to indicate the regional affiliation of the payment, the payer indicates OKTMO, which is also a code, contains eight digits and is responsible for the regional affiliation. Given code entered in field 105.
Sometimes, when working with budgetary structures, confusion arises. One of the most common is filling out the BU, where, depending on the ownership of the structure, it is required to indicate the CBC or CWR. So, when indicating the costs incurred for the purchase of other funds, they indicate CWR 244, the decoding of the CSC is completely different.
Decryption example
How clearly you can decipher the CSC, it is worth considering on the example of its first part, called the administrative. It consists of three digits and shows that the payment belongs to a certain department of the state type:
- If you want to send a payment to the Pension Fund, then indicate 392
- If in social 393
- When taxes are paid 182
- State fees 153
The remaining parts of the code display the type of payment - whether it is gratuitous or payment, structural affiliation, quality (penalty, fine, fee, percentage), etc.
Where to find KBK
You can find out the correct code, which can be safely indicated when filling out the payment order, using the BCC 2017 classifier with decryption. Also, you have the right to use other information resources - in the form of Internet sites. But in this case, it is worth using only time-tested resources.
Also, entrepreneurs have the right to ask for up-to-date KBK for a certain type of payment at the tax authority at the place of registration by contacting there in person.
Another reliable way to find out the required code is to carefully consider the relevant order from the Ministry of Finance.
The use of directories consists in the correct determination of the direction of payment, the choice of economic unit and directly in the search for the current code.
So, CSC is provided public authorities for the correct distribution and classification of budgetary funds coming from payers of taxes, contributions and other types of payments. This digital combination, despite its impressive size, does not have a single extra number in its structure, since each of them has its own meaning. Even if you know the principles of work and compiling codes, it is not recommended to create a code for making a payment on your own, since errors are still not excluded. It is worth using specialized resources and reference books that will provide the payer with relevant and reliable information.