One of the essential details that payers are required to make when transferring tax and other payments to the country's budget is the CBC. It represents a sequence of numbers, when looking at which many citizens will only shrug their shoulders in bewilderment, unable to understand what they mean.
Why are CSCs needed, what is a budget classification code and where to get it - problems that certainly appear in any taxpayer who at least once fills out a receipt for the payment of state duty, collection or excise duty. The Instructions of the Ministry of Finance of the Russian Federation on the use of the budget system of Russia and additions to them, approving the CSC, are intended to answer this question.
What is CCF
CBK is an abbreviation for the concept of "budget classification code". This is a long chain of numbers representing a special cipher. Each number in this chain encodes a certain group of budget revenues into the national financial system. From the established order of these groups, it is possible to determine where the payment came from, what its purpose is, who exactly appears to be the addressee and to whichmissions, money resources are transferred, making it possible to redirect them further.
The state budget is not a single account where incoming payments are accumulated, it contains multiple "branches": BCC, revenues, expenses of the budget system, among which state funds are reassigned.
Example
For a more detailed understanding of the budget system, let's consider the cash flow on the BCC USN - income minus expenses. The payers of this tax are enterprises and organizations on the USNO. Tax payments from legal entities are sent to the country's budget, and these funds are used to pay salaries to public sector employees. Thus, commercial enterprises, making contributions to the state budget, support not only their employees, but also teachers, doctors, etc.
Reconciliation of revenue and expenditure parts of the budget
All incoming payments marked "CBK STS income minus expenses" are sorted according to economic programs. They are accumulated at the BCC of the tax inspectorate, which takes into account taxes separately, depending not only on the CCC, but also on OKATO. Such accounting makes it possible to draw a conclusion about the well-being of tax collection in a particular region.
Thus, the Ministry of Finance can "monitor" the receipt of taxes and other payments to the budget, according to the profit codes of the budget of the Russian Federation, and create plans taking into account its expenditure share. The concept of codescreated in the manner described above in order to clearly match the texture of the government's budget.
Why were CSCs introduced
Before the introduction of budget codes, the recipient and purpose of payment were indicated in receipts, but it was not possible to study the necessary information based only on the specified data. At present, due to the introduction of CBC payments, it is possible to clearly track the fate of any, even a small amount, received by the state budget, to really track who the budget received funds from, on what grounds, where they were sent and redirected.
Such a system greatly simplifies the work of national organizations in drawing up a program for distributing the country's budget for the next year. In addition, this system helps to manage cash flows more efficiently than before the introduction of the CCC.
New CSC with changes in 2015
Order of the Ministry of Finance of the Russian Federation No. 150n approved new rules for the application of the CCC in 2015. Such changes affected several groups of tax deductions of commercial enterprises. First of all, this is the BCC "land tax", which is now divided for payment by individuals and legal entities. And, in addition, it is also delimited by the category of land ownership.
The tax office presented a special table in 2015, where it combined the main codes for 2014 with those for 2015. This table, according to the inspectors, will greatly facilitate the filling in of documents for commercial enterprises and will help accountants to avoid errors in the formation of payment orders and declarations in whichCBC indication is required. What is an error in the code and how difficult it is sometimes to return the money back, many accountants know firsthand.
Deciphering codes
The budget cipher contains twenty numbers, divided according to the digits into four informative parts:
- administrative;
- profitable;
- software;
- classifying.
Administrative part
The first elements of the encoding of three numbers is the indicator of the main payment administrator (in other words, the receiving addressee, to whose name the funds are credited). Thus, for example, in the case of taxes, a numerical combination of 182 is used, with payments to non-budgetary funds of the FSS, insurance CBCs with a combination of numbers 393 are used, when transferring funds for the purpose of compulsory he alth insurance to the CHI fund - 392.
Revenues
The profit block includes a number of numerical subgroups.
The first number of the profit share (in other words, the fourth of the whole code) is the type of profit. Payment containing the tax figure - 1, free foreign exchange resources - 2, business income - 3.
The following two numbers indicate the purpose of the payment (profit subgroup), for example: 01 - income tax; 06 - material taxes.
The last two numbers of the profit code set the degree of the recipient's budget (national, territorial, regional and others):
01 - income tax;
02 - social contributions;
03 - taxes on goods sold inRussia;
04 - taxes on products manufactured outside of Russia and imported;
05 - income taxes;
06 - property payments;
07 - contributions from subsoil users;
08 - state duty;
09 - pen alties and forfeits for taxes that have been canceled (for example, UST);
10 - income from export-import operations;
11 - income from state property by renting it out;
12 - contributions for the use of subsoil;
13 - profit from paid services of state structures;
14 - profit from the sale of state property;
15 - fines and other fees;
16 - compensation for damages.
Program part
A four-digit cipher called "program" will specify the type of payment arriving in the profitable part of the budget. Taxes and state fees are classified as 1000, pen alties - 2000, fines - 3000.
Classifying part
The last group of three numbers corresponds to the payment with the code, according to the systematization of financial work: 110 - tax income; 160 - public contributions.
110 - income from taxes;
151 - income received through redistribution from the budgets of other levels;
152 - receipts from other states and transnational corporations;
153 - loans from foreign banks and receipts from foreign credit enterprises;
160 - social contributions;
170 - profitfrom the sale of property;
171 - profit from the revaluation of state property;
172 - profit from property redistribution;
180 - other profit.
So, understanding the rule of forming codes, it is easy to learn to “read” these incomprehensible numerical chains, for example, the CSC code “income minus expenses” when using the USNO 182 1 05 01021 01 1000 110 is decoded as follows:
182 – transfer to the state budget;
1 – inflow in the tax option;
05 - specifies CCC STS income-expenses;
01 – financial note number;
021 – sub-article of the financial code;
01 - the recipient of the money is the state federal budget of the country;
1000 – down payment;
110 - belongs to the country's tax income.
How to determine BCF
The list of budget classification codes is in a special reference book of the CSC - from this important document they will find out the necessary numerical combination belonging to one or another payment. Changes in it, although infrequently, nevertheless occur and are accepted by amendments and releases of the new directory. The current KBK reference book for 2015 was approved by the Ministry of Finance of the Russian Federation in 2013 (Decree No. 65n dated July 1, 2013). The CSC classifier in 2015 was adopted as amended by the Decree of September 26, 2014 (Appendix 1).
Commercial organizations and individual entrepreneurs need budget classification codes to correctly fill out payment orders for the transfer of taxes, pen alties, fines and any other payments to the state. For indication inpayment orders have a special field 104 for the CCC. What this code is can also be indicated in certain types of tax returns and financial statements.
The history of the introduction of codes and the nuances of application
For the first time, budget classification codes were introduced in Russia in 1999 and have undergone many changes since then. The key codes that are used by virtually all small and medium-sized businesses are located at the very beginning of the directory. These are revenue codes for making payments on taxes and contributions to off-budget funds, state duties and excises. Many entrepreneurs believe that the budget coding system is designed not so much to make it easier, but to make it more difficult for business firms.
This is hardly true, although the use of CFCs, and in particular their frequent change, does present some inconvenience. So, if the code is incorrectly indicated, the payment may go to another budget, and the tax may be considered unpaid. This will be followed by interest and pen alties for non-payment. In addition, it is not always possible to return an incorrectly sent payment (to the wrong budget), especially if these are budgets of different levels. For example, if federal tax money was erroneously sent to a state or local budget, getting it back from there can be a very difficult task.
To return erroneously transferred funds, you will need to fill out a written application and submit it to your tax office with a requestassign a different code to the payment, or, if the payment was repeated to the required code, return it to the company's current account. The tax authorities themselves will not correct errors in payment orders.
