KBK - what is it? BCC for taxes

2024 Author: Henry Conors | [email protected]. Last modified: 2024-02-12 02:43

In the payment documents of entrepreneurs, and sometimes in those that need to be formed by citizens to fulfill obligations related to the payment of certain fees to the treasury, the CBC is often indicated. It may seem that the appropriate props are a mere formality. But it's not. A correct CSC is the most important condition for the payment stipulated by law to pass and be recorded in the relevant departments. Indication of the correct information reflecting the CCC in bank orders is the most important factor in the payment discipline of an entrepreneur. If it turns out to be incorrect, then the state department, which expects appropriate financial receipts from the entrepreneur, may interpret the incorrect indication of the details in question as an evasion of the subject of tax relations from paying the statutory fees to the treasury. What is KBK? How to ensure its correct use?

Essence of CCF

CBK is a fairly simple abbreviation. It is deciphered as a budget classification code. It consists of 20 digits, which contain data relating, for example, to the type of a particular payment, as well as their recipient. CBC is a tool, with the help ofwhich state bodies, where entrepreneurs must transfer certain fees - the Federal Tax Service or, for example, the Pension Fund, correctly accept and distribute funds. There are a large number of types of payments to the treasury that must be made by taxpayers. The CSC is the key tool for classifying them.

The need to use the BCC is due to the fact that the state sets the task of streamlining tax revenues to the budget. It is problematic to use a single current account for all types of payments. Note that de jure budget classification codes appeared in the practice of Russian accounting relatively recently - in 1999. Then the official forms of the corresponding payment criteria were introduced.

CBC Volatility

The codes in question change frequently. What is it connected with? It is difficult to find an unambiguous answer to this question in the expert community. In addition, not only the CCF is characterized by variability, but also sometimes the forms by which taxpayers transfer certain fees to the treasury. Therefore, the task of the entrepreneur is to monitor the legislation governing the interaction between businesses and government bodies, in order to see if any new CBC has come out. To solve such problems, experts recommend purchasing distribution kits of legal reference systems or accounting services in a timely manner. It can be noted that there are several areas for which the new CCM is a rather uncharacteristic phenomenon. The corresponding code in them most often does not change. HoweverEntrepreneurs are advised to clarify the relevant payment details in all cases. If an incorrect code is specified during the payment, the party receiving the funds will not be able to correctly fix the transaction. Sometimes this may serve as a basis for the application of administrative liability measures provided for by law to the entrepreneur.

Types of CSC

CBK is a parameter that may be related to a variety of types of payments to the budget. There are corresponding classification codes that are used in the interaction of state bodies and entrepreneurs in the process of calculating fees for profits and dividends. Paid when using the BCC transport tax. Errors in the use of props are highly undesirable. If an entrepreneur transfers this or that fee to the treasury using the wrong budget classification code, the payment simply will not be counted.

There are several reasons for classifying CSC. Among the most common is the assignment of the corresponding code to the payment criteria established for insurance premiums. The following CSCs are relevant to this category:

- established for payments at additional rates for citizens employed in those types of work that are provided for in the 27th article of the Federal Law "On labor pensions";

- BCC for contributions to be transferred to the Pension Fund as an obligation to form the insurance part of the pension;

- contributions paid to the Pension Fund for the purpose of being credited to the funded part of the pension.

Another common category of budget classification codesassumes their assignment to those that are intended to be used in payments by entrepreneurs working with the patent taxation system. So, for example, there is a BCC, according to which the relevant fees must be sent to the city or district treasury.

Obligations, for the fulfillment of which separate CCCs are provided, are insurance premiums related to fixed ones. They can be established for individual entrepreneurs, lawyers, notaries and other self-employed professionals. Budget classification codes within the category under consideration are divided into those that are intended for use in payments, for which funds are transferred to the insurance part of the pension, as well as those that are indicated in settlement documents, for which fees go to its funded part.

There are CBCs that are set for arrears - funds that entrepreneurs for some reason underpaid to the FIU. Similarly, codes are set for transferring finances to the insurance part of the pension, and there are those that are used in payments when transferring funds to the funded part.

CBC when paying personal income tax

Things are interesting if the type of fee that is paid when using the CCC is personal income tax. The fact is that Russian legislation establishes 4 types of budget classification code for personal income tax.

Individual income tax in the Russian Federation can be paid by different categories of taxpayers: individuals themselves, tax agents, individual entrepreneurs, as well as foreigners who work in Russia (for example, usingpatents). According to this scheme, an entrepreneur, paying personal income tax when indicating the CCC, can choose the following budget classification codes:

- code required for the correct distribution of personal income tax from income that is generated with the direct participation of tax agents (except for those types of revenue that are calculated and paid in accordance with the provisions of Article 277 of the Tax Code of the Russian Federation);

- CBC used by the state to record personal income tax in the state treasury, which is paid by individual entrepreneurs, lawyers, notaries and other self-employed professionals;

- code with which personal income tax is recorded in the budget, transferred from the income of individuals based on the provisions of Article 288 of the Tax Code of the Russian Federation;

- BCC, according to which personal income tax is transferred to the treasury in the form of fixed payments from the proceeds received by foreign citizens employed on the basis of a patent - in accordance with the provisions of Art. 277.1 of the Tax Code of the Russian Federation.

The specified CSCs should be used by firms hiring workers under labor contracts, as well as individual entrepreneurs if they are employers. That is, the mentioned details are used when paying fees to the treasury from the salaries of employees. Also, the BCCs we are considering are used by tax agents if there is a need to pay dividends provided for by equity participation in any business. In addition, budget classification codes will be needed for individual entrepreneurs who operate under the general taxation system, lawyers, lawyers, notaries and other self-employed professionals.

Diversity Digit Factor

We have considered only some examples of CSC classification. Categories inof which the corresponding codes can be presented, a huge number. There are a lot of types of fees for which a separate CCC is established: transport tax, real estate, personal income tax. At the same time, as we noted above, the codes must be relevant. If an entrepreneur makes a payment on a BCC that he once successfully used, and then it changed, the transaction will not go through.

Pen alties for errors when using codes

Actually, what sanctions can an entrepreneur expect if he makes a mistake in choosing the code in question? In these cases, the likelihood of getting a fine is high. Errors in the CSC are most often interpreted by the state as taxpayer evasion from legal obligations. It can also be noted that, in a sense, the fact that even with an incorrect budget classification code, the bank nevertheless executes the payment order can be considered a sanction - and the funds leave the current account. Yes, they come back later, but all the while, perhaps they could be useful for business.

If an entrepreneur transfers, using the CCC, contributions to the Pension Fund or the Social Insurance Fund, then in the event of errors in the relevant codes, the department - in accordance with generally accepted practice - will consider that the subject of payment of fees is evading obligations. As a result, the company will be forced to pay the corresponding funds to the treasury again - but with decent pen alties.

FZ No. 212, which regulates the payment of fees by entrepreneurs to the treasury, as lawyers note, contains direct indications ofthat entrepreneurs bear full responsibility for the incorrect indication of budget classification codes in payment orders.

Detect and fix the error

However, it is always possible to correct the consequences of incorrect use of CSC. Pen alties and fines are, of course, rarely canceled, but once having learned to recognize errors in working with budget classification codes, the entrepreneur will probably try to avoid them in the future, and thereby be able to avoid the corresponding sanctions.

To begin with, let's consider the rules that reflect the specifics of the calculation of pen alties in question. Let's say the following situation arose: a person transferred fees to the Pension Fund and used the wrong CCC. The FIU did not accept the corresponding payment. What will be the statutory actions of the relevant government agency?

In the general case, the actions of the entrepreneur will be interpreted unequivocally - as evasion of obligations to transfer the statutory fees to the treasury. Pen alty will be charged. At the same time, if the fee payment reaches the FIU, but is not recorded correctly due to an incorrect CCC, the entrepreneur has a legal opportunity to send a message to the appropriate organization specifying the payment code.

It is necessary to draw up an application to the FIU in the prescribed form and attach a copy of the receipt confirming the transfer of funds. After information appears in the accounting department of the Pension Fund that the money came and was recorded correctly, in accordance with the CCC, the PFR will stopcharge a pen alty.

As a rule, the data clarification procedure in question takes no more than three days. By the way, a scenario is possible in which an entrepreneur, having decided to first consult with employees of any state organization regarding the use of the correct CSC, will receive inaccurate information. If he proves this later, then, as some lawyers say, pen alties can be avoided. Or even cancel it - this is the rare case.

There is information that amendments are being prepared to Federal Law No. 212, in accordance with which the taxpayer will be able to clarify payment data. For example, if there was a change in the CCC, and he could not find out about it in a timely manner and indicated an incorrect code, it may be possible to do without accruing any pen alties.

Where to get the right code

Which sources contain up-to-date information on budget classification codes? How can an entrepreneur find out which BCC he needs to indicate in a particular case? The main resource here is specialized requisite directories.

They are in most accounting publications. It is only necessary, when working with them, to pay attention to the year in which they were released. If there is any doubt, it is better to go to the nearest territorial office of the Federal Tax Service and consult there.

The tax authorities provide relevant information to all applicants: entrepreneurs who pay fees on revenue or for employees; citizens who pay, using the CBC, transport, land tax or thatthe same personal income tax received from the sale of property.

The procedure for applying the CBC is regulated by orders of the Ministry of Finance of the Russian Federation. The necessary documents are approved in the year preceding when entrepreneurs need to transfer certain fees. The Orders of the Ministry of Finance may also approve completely new budget classification codes.

CSC structure

We have studied the essence of the CSC. The decoding of this abbreviation is clear to us. Let us now study in more detail the structure of budget classification codes. As we said above, they consist of 20 digits. They are a sequence of 4 blocks. The first one lists the figures, classified in a very interesting way - as "chief revenue administrator". They indicate the type of budget revenue or the status of the entity that is the recipient of the corresponding payments. As a rule, these are state bodies that are required to correctly accept transfers to the treasury and check their accuracy. The numbers within the first block of the CSC are most often fixed, they rarely change. So, for example, code 393 assumes that the payment is transferred to the FSS. And the numbers 182 determine that the funds should be transferred to the Federal Tax Service.

The second block of the digital sequence of the budget classification code indicates one or another payment group. The fourth digit indicates the source of the transfer of funds. So, if an entrepreneur pays any tax, then the payment is defined as belonging to group 1. If, for example, financial resources are transferred free of charge, thenthe number 2 must be used. The next two digits fix the specific type of tax. The figures here may vary depending on the basis for calculating the fees. So, for example, in the BCC for income taxes, the number 01 is used, when paying VAT, if an entrepreneur works with imported goods, - 04.

The 12th and 13th digits of the budget classification code indicate the specific level of the public financial management system. So, if we are talking about the federal budget, then code 01 is put. If the payment needs to be credited to the regional financial management system, then code 02 should be used. code 05 is set. Payments to the Pension Fund are indicated using the symbols 06, contributions to the Social Insurance Fund - 07.

In the 14th digit of the code, a specific type of payment is fixed. So, if an entrepreneur transfers tax to the budget at one level or another, then he needs to use code 1 in this part of the CCC. If pen alties are paid using the CCC, then the number 2 should be set. As for the 15th and 17th digits, then zeros in almost all cases. The three digits at the end of the budget classification code determine the type of income that the government receives. For example, 120 is used if the basis for the collection on which the CSC is raised is land tax. Code 110 suggests that the payment is classified as a fee paid by entrepreneurs from the proceeds.

Importance of CCF

Well, we have determined that the BCC is not just a formality, but the most important payment criterion. ATpayment orders generated by entrepreneurs in the process of settlements with the state, it is necessary to indicate the correct budget classification code, otherwise unpleasant financial costs cannot be avoided.

The same can be said about individuals. Many of them pay land tax using the CBC. Of course, in most cases, the relevant payment details, which indicate the desired budget classification code, are provided to citizens by the tax authorities. But it never hurts to make sure that the information provided by the Federal Tax Service is up to date.

Thus, entrepreneurs and individuals, when necessary, should use (especially when it comes to large amounts of fees to the treasury) the most reliable sources that indicate the BCC. You can contact the Federal Tax Service for advice.

Many citizens are completely unfamiliar with the CSC: deciphering this term means little to them. But it is always useful to know the specifics of the legislative regulation of the interaction between state bodies and taxpayers. This will help avoid accidental errors in the fulfillment of obligations stipulated by law by subjects of civil legal relations that are associated with the transfer of certain fees to the state treasury.