BCC 2021. Budget classification codes (BCC) for 2021

How does KBK stand for?

KBK - budget classification codes

The organizations' BCCs, which are necessary for the payment to go 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 paying taxes and fees on time.

Current list of KBK for 2021

KBK for paying insurance premiums for individual entrepreneurs for themselves
KBK for paying insurance premiums for employees

BCC for payment of simplified tax system

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 KBK:

relating to government revenues;
related to expenses;
indicating the sources from which the budget deficit is financed;
reflecting government operations.

What are KBKs used for?

organize financial reporting;
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 and implemented;
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! KBK is an internal coding necessary, first of all, for the state treasury, where the distribution of incoming funds takes place. Entrepreneurs need these codes insofar as they are interested in complying with the requirements for processing government payments, especially taxes and contributions to extra-budgetary funds. Therefore, do not forget to indicate the correct and current KBK code in field 104 of the payment receipt.

Structure of the KBK

This code consists of 20 characters - numbers, separated 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 meaning determined by the Ministry of Finance. Let's consider the structure of the profitable BCC, since they are the ones that entrepreneurs mainly have to use (expense codes can be found mainly when returning funds under any government program).

"Administrator" . The first three signs show who will receive the funds and is responsible for replenishing this or that part of the budget with them, and manages the received money. The most common codes for businessmen begin with 182 - tax authority, 392 - Pension Fund, 393 - Social Insurance Fund and others.
"Type of income" includes signs from 4 to 13. This group of signs helps to fairly accurately identify receipts based on the following indicators:
subgroup – 5th and 6th characters; a two-digit code indicates a specific tax, duty, contribution, 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);
subarticle – 9, 10 and 11 characters (specifies the item of income);
element - 12 and 13 digits, characterizes the budget level - from federal 01, municipal 05 to specific budgets of the Pension Fund - 06, Social Insurance Fund - 07, etc. Code 10 indicates the settlement budget.
“Program” - positions from 14 to 17. These numbers are designed to differentiate taxes (their code is 1000) from penalties, interest (2000), penalties (3000) and other payments (4000).
“Economic classification” – last three digits. They identify revenues in terms of their economic type. For example, 110 speaks of tax revenues, 130 - from the provision of services, 140 - funds forcibly seized, 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 “Base of payment” field, as well as partially in the “Recipient” and “Recipient’s current account” fields.

What does KBC mean?

The abbreviation KBK stands for budget classification code. The transfer of payments to the accounts of government agencies is certainly associated with this detail. Chapter 4 of the Budget Code of the Russian Federation is devoted to budget classification .

The criteria for assigning BCCs and their structure are determined by the Ministry of Finance of the Russian Federation in Order No. 65n. Every year, changes are made to the order, new codes are added, and old ones are changed. Responsibility for the correct use of KBK details lies with the payer. It is recommended to periodically check the relevance of the codes for the current period. The same details apply throughout Russia.

In accordance with the current classification, the following are coded:

revenues coming to the budget;
budget expenses;
financial sources to reduce the budget deficit;
government sector operations.

Entrepreneurs and individuals most often use the details of budget income codes when transferring:

taxes - personal income tax, VAT, property;
insurance contributions - to the Social Insurance Fund, Federal Tax Service, Pension Fund;
state fees;
fines.

The KBK details of budget expenditures are mainly used by government agencies that directly work with the budget.

What is it needed for?

The meaning of the KBK details in the payment order is to indicate to which government agency the payment is sent, the type of payment - tax, fine, insurance premium, penalties and other information. Without indicating the KBK in the payment order, it is impossible to make a payment to the state budget.

What does it consist of?

KBK is a line of 20 digits arranged in sequence. Each digit of the props has a specific meaning. Knowing the decryption, you can determine the purpose of the payment and the address of its receipt.

There are the following code components:

The first block of numbers is administrative. The first three numbers hide the main administrators of incoming payments. Their role is played by government agencies that carry out the functions of collecting, distributing and controlling funds: Pension Fund of the Russian Federation - encrypted with three characters 392;
Tax Service of the Russian Federation – 182;
Social Insurance Fund of the Russian Federation - 393;
other government agencies with their own codes.

the next block of characters from the 4th to the 13th is profitable, divided into several parts:

the fourth digit from the beginning encrypts the type of income - “1” - income and “2” - gratuitous payments;

the purpose of payments can be found out by the 5th and 6th digits in the KBK details: personal income tax is present as a combination of numbers 01;

for social needs – 02;

property tax – 06;

state duty – 08;

The 7th and 8th digits of the details report the item of income;

9-11 code elements correspond to the income sub-item;

The 12-13th sign indicates the budget level:

federal – 01;

regional – 02;

municipal – 03, 04, 05;

Pension fund – 06;

FSS – 07;

numbers from 14 to 17 encrypt the program detailing payments:

taxes and fees – 1000;

penalties - 2000;

fines – 3000;

the last three digits from eighteenth to twentieth indicate the economic type of income received:

110 - tax;

120 - from property;

130 – provision of services;

150 - free payments.

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You should be careful about entering the numbers, otherwise the payment will not reach the recipient.

Why are budget classification codes changing?

This is the cry from the heart of the vast majority of entrepreneurs: how much easier it would be if these codes were uniform and established once and for all. But the Ministry of Finance makes certain changes to the BCC almost every year. Entrepreneurs and accountants do not always have the opportunity to timely monitor innovations and correct the specified BACs, this is especially evident during reporting periods. Responsibility for incorrectly specified code lies entirely on the shoulders of businessmen, which often results in unexpected expenses and hassle in correcting the error and proving that they are right.

There are various versions put forward by entrepreneurs and the Ministry of Finance and the Ministry of Justice do not comment in any way.

The more receipts passed through incorrect BCCs, the more funds will be “suspended” for some time as unknown. Until errors are corrected, they can be used for unseemly purposes, and on a national scale this is a huge amount.
Additional filling of the budget by charging fines and penalties for “overdue” payments that were made through the already inactive BCC. Proving 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 the KBK is directly “tied” to the public sector, any changes within the relevant structures, the receipt of new directives, etc. lead to a change in coding.

FOR YOUR INFORMATION! There are opinions that since this coding is an internal matter 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 about the recipient and purpose of the payment, or by treasury employees upon receipt of it. However, today the additional work of coding is placed on the shoulders of payers; they cannot avoid it, which means that all that remains is to comply with the current requirements and keep abreast of the latest innovations.

Explanation and designation of KBK

Many citizens wonder: why the unified KBK system was created, where it is used, where to get the details. In our article today we will try to answer the following interesting and frequently asked questions:

KBK what is it?
Deciphering KBK details at bank branches.
Where can I find the required code?

The article is intended for people who do not know: how the abbreviation KBK stands for in the details, where it is located, what the indicated numbers mean . This value appears in the field of finance and taxation. In fact, it’s not difficult to figure out the codes, you just have to try, or contact the cashier of any bank.

The abbreviation KBK is a budget classification code. Each digit in the code has its own sequence and carries information about the purpose of your payment, as well as the recipient.

Every payer must be aware of the relevance of the CBC. KBK details - special code symbols for budget classification are used to transfer/pay finances for the state, as well as for the correct distribution of monetary capital.

The taxpayer fills out a receipt for payment of taxes, fines, insurance premiums, property, accident, for training at any state university, as well as other payments, must clearly indicate this code.

The designated codes for payments are created by the Ministry of Finance of the country. In case of the slightest changes, on the website of the Ministry of Finance you can find the necessary orders, a reference book containing the FDCs.

Main purposes of KBK:

Payment of fines to the traffic police, payment of damages caused, including the Ministry of Internal Affairs, special services and other employees.
Insurance premiums for employees of institutions, offices, as well as any authorities.
Pension fees.
Single tax.
Taxation of individuals - individual (private) entrepreneurs.
Various taxes: roads, goods for various purposes, transport, income, pensions, land, environmental, excise and many other taxes.
The state fee for changing/receiving personal documents: passport, identification code, birth certificate, etc., also includes a court fee.
Tax for the extraction and use of mineral, organic formations, oil, gas, valuable stones, coal, metal.
Payment for commercial purposes for kindergarten, school, and other educational institutions.
You can transfer personal funds to charities to help those in need.

We can add many more to the list; we hope that a couple of the examples listed above were able to add up to a common imagination of where and why the KBK details are used.

Full decoding of KBK details by a banking institution

The KBK code on the props consists of twenty characters - numbers, which in turn are divided into several information blocks:

Program. The block contains only four digits, for example, tax fees have the code “1000”.
Income. It consists of having a couple of subgroups that are divided into what type of income, the correct placement of payment.
Administrative. It is added up from three digital values, determining the desired recipient for receiving money transfers.
Classifying. The scope of activity is determined, for example, social revenues - 160, tax - 110.

Please pay attention to the following detail: when making a regular transfer of finances to any bank in the country, be sure to indicate the purpose of the BCC to the recipient; when paying to a banking institution, the budget classifier is indicated.

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Incorrectly filling in the details on the receipt or unfilled documents about sending funds will lead to the fact that the funds will not be sent . An experienced bank employee will give you documentation to correct errors and eliminate shortcomings.

Otherwise, they will freeze and go to the unknown section. There is no need to be upset if you deposited money into the wrong account - you need to contact the organization with an application to correct the error created. The Russian Federation has created a unified database for KBK details.

You can use special codes without much effort throughout the country . To identify the desired city, you need to use OKTMO, which is indicated on the payment slip.

How to find out the budget classification code

On the website of the Ministry of Finance of our country there is a file called “Special reference book of the KBU”. It was approved in 2013 by order number 65.

Here you can find all the current codes of all cities in Russia: you can find out all the necessary configuration of a certain type of payment. To ensure that the payment is up to date, look at the reference book, since our government made adjustments in 2014 and 2015.

What are the consequences of an error in the KBK?

If the payment purpose code is specified incorrectly, the payment will be transferred to the budget, but it will not be distributed correctly there, which means that the state will not actually receive it. The result may be the same as if the money had not been transferred at all: the tax office will count the arrears under a certain item. At the same time, if the BCC is simply mixed up, there may be an overpayment under another item.

As a result, the tax office will issue a demand for payment of arrears, a fine for late payment of tax or a 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 procedure for an entrepreneur when an error is detected in the KBK

The most important thing is to make sure that the error 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 being fully responsible for this.
Submit to your tax accounting office a statement about the detected error and a request to clarify the basis, type and affiliation of the transfer of funds, if necessary, the tax period or tax payer status.
The application must be accompanied by payment orders for which the tax was paid and received by the budget.
If necessary, a reconciliation of paid taxes is carried out jointly with the inspector (a report is drawn up about it).
After a few days (the period is not defined by law), a decision is made to clarify this payment and is handed over to the applicant.

IMPORTANT! When a payment is clarified, it is considered completed on the day the payment order is submitted with an incorrect BCC, and not on the day the decision on clarification and offset is received. Thus, the delay in mandatory payment, which provides for penalties, does not actually occur.

Let's look at various cases that occur due to errors in the CBC and analyze what an entrepreneur should do.

The inspectorate assessed penalties for non-payment of taxes . If there was a beneficial request from the payer to offset the amount paid, then you should additionally ask the tax office 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 case law with similar precedents).
The BCC does not correspond to the payment specified in the assignment . If the error is “within one tax”, for example, the KBK is indicated on the USN-6, and the payment basis is indicated on the USN-15, then the tax office usually easily makes a re-offset. If the KBK does not completely correspond to the basis of the payment, for example, a businessman was going to pay personal income tax, but indicated the KBK belonging to the VAT, the tax office often refuses to clarify, but the court is almost always on the side of the taxpayer.
Due to an error in the KBK, insurance premiums were unpaid . If the funds do not reach the required treasury account, this is almost inevitably fraught with fines and penalties. The entrepreneur should repeat the payment as quickly as possible with the correct details in order to reduce the amount of possible penalties. Then the money paid by mistake must be returned (you can also count it against future payments). To do this, an application is sent to the authority to whose account the money was transferred erroneously. Failure to comply with a request for a refund or re-credit is a reason to go to court.
The funds entered the planned fund, but under the wrong heading . For example, the payment slip indicated the KBK for the funded portion of the pension, but they intended to pay for the insurance portion. In such cases, contributions are still considered to have been made on time, and you must proceed in the same way as under the usual procedure. The court can help with any problems with a fund that refuses to make a recalculation, and an illegal demand for payment of arrears and the accrual of penalties.

REMEMBER! According to the law, an error in the KBK is not a reason for 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 and cannot be a reason for penalties against the entrepreneur; other decisions can be challenged in court.

What is KBK in bank details

BCC is an important condition for ensuring that the payment from the entrepreneur will be correctly accepted and distributed as intended. Thanks to these codes, departments are able to trace the history of the movement of each ruble that enters the treasury, which greatly facilitates the work of government employees in planning the budget and managing cash flows.

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If you still made a mistake when filling out the documents, you should write a letter to the tax office with a request to redirect the funds in accordance with the required BCC. You may have to make another payment, since the previously paid amount will not be reflected in the documentation of the tax authorities.