These magical three letters, not speaking anything to ordinary citizens, regularly create headache entrepreneurs.
These magical three letters, not speaking anything to ordinary citizens, regularly create headache entrepreneurs.
How the KBK is decrypted
CBC - budget classification codes
KBK organizations needed that the payment gets there, where was meant, change almost annually. And the responsibility for their correct indication lies on the payer!
Let's try to figure out: what are these mysterious codes, why are they needed, as they form and why they regularly change. Also tell you what to do if you have found an error in the specified code, and what you are risking in this case, and most importantly, how to prevent this risk and not to be accrued with fines and penalties with taxes and fees paid.
Current list of CBC for 2021
Budget classification - what is it and why
In July 1998, the Budget Code of the Russian Federation in the Federal Law No. 145 first introduced the term "CBC", used as a means of grouping a budget.
CBC are 4 species:
- concerning government receipts;
- related to expenses;
- denoting sources from which budget deficit is funded;
- Displays public administration operations.
What are the CBC:
- streamline financial statements;
- provide a unified form of budget financial information;
- help regulate financial flows at the state level;
- With their help, the municipal and federal budget is drawn up;
- allow you to compare the dynamics of income and expenses during the desired period;
- Inform about the current situation in the state treasury.
Information for entrepreneurs! The CBC is an internal coding required, first of all, the state treasury, where the distribution of funds received. Entrepreneurs are needed by these codes, because they are interested in complying with the requirements for the design of state-owned, especially taxes and contributions to extrabudgetary funds. Therefore, do not forget to indicate in the payment field 104 the correct and actual CBC code.
The structure of the KBK.
This code consists of 20 characters - numbers separated by defisals into groups, it has the following type of XX XX XX XXX XX - XXXX - XXX.
Each group of signs is complied with the Ministry of Finance defined encrypted value. Consider the structure of the income CBC, since it is them that they are mainly used to use entrepreneurs (expendable codes may meet mainly when returning funds for any state program).
- "Administrator" . The first three signs show who will receive funds and is responsible for their replenishment of one or another part of the budget, managed by money. The most common businessmen found codes begin with 182 - the tax authority, 392 - Pension Fund, 393 - FSS and others.
- "Type of income" Includes signs from 4 to 13. This group of signs helps quite accurately identify the receipt in the following indicators:
- Group - 4 sign (that is, the first in this paragraph);
- subgroup - 5 and 6 sign; The two-digit code indicates a specific tax, duty, contribution, penalty, etc.;
- article - discharge 7 and 8 (the value of the purpose of the received receipt is encoded in the settlement documents under the Russian budget);
- Stand - 9, 10 and 11 sign (clarifies the income article);
- element - 12 and 13 digit, characterizes the budget level - from the federal 01, municipal 05 to specific budgets of the FFR - 06, FSS - 07, etc. Code 10 denotes a settlement budget.
- "Program" - Positions from 14 to 17. These figures are designed to differentiate taxes (their code 1000) from penny, interest (2000), penalties (3000) and other payments (4000).
- "Economic Classification" - The last three digits. They identify receipts from the point of view of their economic species. For example, 110 speaks of tax income, 130 - from the provision of services, 140 - funds seized forcibly, etc.
IMPORTANT INFORMATION! The 20-digit code is necessary correctly and without errors to indicate in the "Purpose of payment" field (Field No. 104) of the payment order. In essence, it duplicates the information indicating the field "Foundation of the Payment", and also partially in the "Recipient" field and the "Recipient's current account".
Where to get the CBK?
To fill in the payment order, the CBC code can be found in several ways:
- Discuss a little higher - their main part is published with us;
- in the State Treasury (by calling, sending a request or committing a visit);
- Order of the Ministry of Finance No. 65n contains all information about the CBC;
- When making payments online at many KBK services are automatically affixed.
Why do budget classification codes change?
This is a cry of the soul of the overwhelming majority of entrepreneurs: how simpler it would be, whether these codes are united and established once and for all. But the Ministry of Finance almost every year makes one or other changes in the CBC. Entrepreneurs and accountants do not always have the opportunity to track innovations in time and correct these CBCs, it is especially brightly manifested in the reporting periods. Responsibility for incorrectly specified code lies entirely on the shoulders of businessmen, often poured into unforeseen spending and troubles for correcting mistakes and evidence of their rightness.
There are various versions that put forward entrepreneurs and does not comment on the Ministry of Finance and the Ministry of Justice.
- The more revenues passed through the incorrect CBC, the more funds for some time will be "suspended" as unclear. Before correction of errors, they can be used for non-resident purposes, and on the scale of the country these are huge amounts.
- Additional filling of the budget by accrualing fines and penalties for "overdue" payments, which have passed on an invalid CBC. Proof of the timeliness of payment is quite troublesome.
- The inconsistency of the actions of the Ministry of Finance, assigning codes, and the Ministry of Justice, approving them.
- Since the CBK is directly "tied" to the public sector, any changes within the respective structures, the receipt of new directives, etc. lead and change coding.
FOR YOUR INFORMATION! There are opinions that, since this coding is an internal case of the Treasury, then it should be done, and not taxpayers. CBC code can assign bank employees based on the specified data on the recipient and appointment of payment, or the treasury employees upon receipt. Nevertheless, today, additional work on coding is entrusted to the shoulders of payers, to avoid it they cannot, and therefore, it remains only to comply with the current requirements and be aware of the latest innovations.
What is fraught with an error in the KBK
If the payment destination code is incorrect, the payment will be listed in the budget, but there will not be able to be correctly distributed, and therefore the state will not receive it in fact. The result may be the same as if the money was not listed at all: the tax appears in arrears on a certain article. At the same time, if the CBK is simply confused, an overpayment may form on another article.
As a result, the tax will set the requirement to pay arrears, a fine for not on time paid tax or collection and penalties for the delay in payment. This situation is extremely unpleasant for a conscientious entrepreneur, in time of the paid tax, all the wines of which is in confusion with numerous CBC.
The usual procedure for the action of the entrepreneur when the error in the CBK is detected
- The most important thing is to make sure that the mistake did not lead to the incomplete income to the budget, otherwise it will be to be considered that funds were not paid, with full responsibility for this payer.
- To submit to your accounting tax inspection a statement about the error and a request to specify the foundation, such as the transfer of funds, if necessary, the tax period or the status of the tax fee.
- The application must be attached to payment orders, according to which the tax was paid and received by the budget.
- If necessary, it is carried out together with the inspector reconciliation of paid taxes (the act is drawn up).
- A few days later (the term is not yet determined) the decision to clarify this payment and is issued to the applicant's hands.
IMPORTANT! When clarifying the payment, it is considered perfect on the day of filing a payment order with the incorrect CBC, and not the day of obtaining a decision on clarification and standings. Thus, the delay in the mandatory payment providing for penalties does not occur in fact.
Consider various cases involving due to errors in the CBC, and analyze how to enter the entrepreneur.
- Inspection accrued penalties . If there was an appeal from the payer with benefit about the standings of the amount paid, then further should be asked to recalculate accrued penalties. If the tax refuses to do this, the appeal to the court is most likely to achieve recalculation (there is a rich judicial practice with such precedents).
- CBK does not correspond to the payment specified in the appointment . If the error is "within one tax", for example, the CBC is specified on the USN-6, and at the base of the payment it is indicated by the USN-15, then the tax usually easily produces reboot. If the CBK does not fully correspond to the foundation of the payment, for example, a businessman gathered to pay NDFL, and pointed out the CBC belonging to VAT, the tax often refuses to refine, but the court is almost always on the taxpayer side.
- Due to the error in the CBC, insurance premiums were unpaid . If funds do not affect the desired treasury account, it is almost inevitably fraught with fines and penalties. An entrepreneur should repeat the payment with the correct details as soon as possible to reduce the amount of possible penalties. Then the money paid by mistake should be returned (you can and consider payments for the future). For this, the application is sent to the authority, whose account was mistaken for the transfer of money. Failure to comply with the request for a return or rerial - the reason to apply to the court.
- Funds enrolled in the planned fund, but not the article . For example, the CBC was indicated in the payment for the accumulative proportion of pensions, and they intended to pay the insurance part. In such cases, contributions are still considered to be made on time, and you need to act as well as in the usual manner. The court is to help with any problems with the Foundation, refusing to perform recalculation, and illegal demand for the payment of arrears and accrual of penalties.
Remember! The error in the CBC according to the law is not the basis for which the payment will not be considered listed. In the payment order, additional information is provided that indicates the purpose of payment and its recipient, therefore, if it is specified correctly, there is no reason for penalties to an entrepreneur and can not be, other decisions can be challenged.
Tips for entrepreneurs: We reduce the risk of mistaken in the CBC
- Regularly specify in the tax, as reflected by the payments on your personal account.
- If you have received a requirement for the payment of the tax already listed, contribution, etc., contact the relevant authority (tax, extrabudgetary fund) for the accomplice of calculations.
- If you yourself have seen a mistake in the CBK, write a statement about clarification.
- Try to keep up to date with the latest changes in the legislation, in particular, the latest version of the codes.
It is difficult to find a person who would have not seen a long row of numbers with a mark of the CBC, but not everyone knows what they mean, where they are applied and how to find them.
What it is
What is KBK in details of payments? The abbreviation of the KBK as "budget classification code" is decrypted. It is a set of figures necessary to transfer funds in favor of the state. On it, when transferring payment to the budget, its purpose is determined and the distribution of funds occurs. Simply put, this is a coded path for which the money payer will fall into the desired cell of the budget.
Codes approves the Ministry of Finance (regulatory act - the order of the Ministry of Finance of Russia dated July 1, 2013 N 65n). Changes are regularly made in the order (for example, only in 2017 - 7 times), information is published in the official press service and on the ministry's website.
All acting CBC can be found in the indicated order. These are the figures that need to be specified in the receipt of the transfer of funds in favor of the budget in the relevant column of the bills. Therefore, it is very important not to make mistakes when specifying the code and make the right details in the payment document - otherwise the money will not receive "not at the address", and have to do a lot of work to correct this error.
What is KBK with simple words? This props required when listed to the budget for proper separation of income. The CBC is needed not only an entrepreneur or organization when filling out a payment order, but also to citizens when paying for various services and transfer taxes.
The main appointments of payments:
- taxes, fees;
- State duties (including fees for the information provided by government agencies, documents and copies);
- Insurance contributions to state and non-state funds;
- payments for the use of subsoil, mineral mining;
- Fine, penalty, etc.
And this list is not complete. For example, when paying for the services of kindergartens, the institutions of the Ministry of Health also useful its CBC.
This is how the requisition of the CBC looks like when paying the fine for violating the rules of the road.
What is the CBK
Such props as the CBC code consists of 20 digits that are not formed arbitrarily, each group contains certain information:
- The first three digits are administrative, and it defines the recipient, indicates the account on which the means in this type of payments are accumulated;
- The following ten numbers are a revenue group required to determine the type of income, a group where payment is sent;
- Four more signs are a software group, it additionally details the purpose of the operation (taxes, for example, is a combination of 1000);
- And the remaining three signs are a classifying group, denoting the scope of economic and economic activity: so, 160 are social revenues.
The structure of the indicator always remains unchanged, the amendments are entered only into numbers.
The main groups of numbers indicating the addressee and the nature of the payment:
- The first three digits: PFR - 392, FTS - 182, FSS - 393;
- Fourth from the beginning of the figure: 1 - income, 2 - gratuitous payments;
- 5 and 6 figures indicate: 01 - NDFL, 06 - property tax, 08 - State duties;
- 12 and 13 digit talk about what budget make money: 01 - federal, 02 - regional, 03, 04, 04 - municipal, 06 - PFR, 07 - FSS;
- From 14 to the 17th details the payment on the following base: 1000 - Taxes and fees, 2000 - penalties, 3000 - fines;
- From 18 to 20, three numbers denote the budget income type: 110 - Taxes, 130 - payment for services rendered, 150 - gratuitous arrivals.
Where to find out and how to apply
CBC depends on the region, this props is united for the whole country. The values of the CBK can be taken in 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 information for details in a special reference section of our portal, which is also called - budget classification codes (CBC) 2020.
The most sought-after CBK:
CBC can also be found in the tax, in special reference books - annual publications of topical data, in Sberbank or a commercial bank, in many services they are filled automatically.
Work on bugs
What is the CBK for employees of government agencies, where do funds come? This is an important props, a pointer where to enroll money. Thus, the correctness of the filling of the receipt depends on how quickly the means will be listed. If the CBC is incorrectly specified in details, the money is most often returned to the sender's account, but they can get into unexplained payments, be enrolled on the wrong account. If there is no desire to understand the government agencies and write the petitions on the return of funds, during the completion of payment documents, the details must be checked particularly carefully.
The most common mistakes:
- Specifying an incorrect CBK applicable to another payment;
- Error in one or more digits of the CBC.
To assign funds at the desired address, you must write an application to the Names of the Federal Tax Service of the Russian Federation and to indicate the right details, current CBC. Most often, the tax takes a positive decision and satisfies the request of the applicant, while the date of payment of the Means is considered the date of initial funds.
He graduated from the Ural State Legal Academy in 2001. Worked in state bodies and commercial organizations, conduct private practice.All articles of the author