KBK is a code budget classification. KBK codes for various taxes, including 3-NDFL, can be found on the official website of the Federal Tax Service of Russia.
Method number 1. How to find out the KBK tax on the website nalog.ru
A list of KBK codes can be found in the “Individual Income Tax” section or directly via the link https://www.nalog.ru/rn01/taxation/kbk/fl/ndfl/.
Method number 2. How to find out KBK tax using an online service
The KBK code can be found using the service https://service.nalog.ru/ This special service was developed on the website nalog.ru, with the help of which you can generate and print a receipt for paying tax. Since tax payment receipts now need to indicate the KBK, using this service you can not only prepare a receipt, but also find out the KBK code, as well as the Federal Tax Service Inspectorate code and the OKTMO code of the tax office you are interested in.
On the first page of the service you will be asked to enter data about the type of payer and the type of payment document. Then click the "Next" button.
The payer may be individual, individual entrepreneur, head of a peasant farm or an individual engaged in private practice or a legal entity. The payment document can be used for cash payments when it is printed and submitted to the bank or for non-cash payments by electronic payment. A payment order can only be used for non-cash payments when it is printed and submitted to the bank.
Next you need to select the type of payment. Since we do not know the KBK, and we just want to find out, we do not fill out this field, but first select the type and name of the payment, and then, if necessary, specify the type of payment. After this, the KBK will appear in the corresponding field automatically.
If the task is only to find out the KBK code, then, as can be seen from the figure above, we have recognized it. If there is a need to fill out a receipt, then you need to continue. As a result, you will be able to print a receipt for payment in cash at a bank or immediately pay the tax non-cash through various electronic services.
Classification codes of the Federal Tax Service in 2018 for personal income tax (NDFL)
182 1 01 02030 01 1000 110Personal income tax on income received by individuals in accordance with Article 228 of the Tax Code Russian Federation(payment amount (recalculations, arrears and debt for the relevant payment, including canceled ones)
182 1 01 02030 01 2100 110Personal income tax on income received by individuals in accordance with Article 228 of the Tax Code of the Russian Federation (penalties on the relevant payment)
182 1 01 02030 01 2200 110Personal income tax on income received by individuals in accordance with Article 228 of the Tax Code of the Russian Federation (interest on the relevant payment)
182 1 01 02030 01 3000 110Personal income tax on income received by individuals in accordance with Article 228 of the Tax Code of the Russian Federation (amounts monetary penalties(fines) for the corresponding payment in accordance with the legislation of the Russian Federation)
182 1 01 02040 01 1000 110Tax on personal income in the form of fixed advance payments on income received by individuals who are foreign citizens, carrying out labor activity for hire on the basis of a patent in accordance with Article 2271 Tax Code Russian Federation (payment amount (recalculations, arrears and debt on the relevant payment, including canceled ones)
182 1 01 02040 01 2100 110Tax on personal income in the form of fixed advance payments on income received by individuals who are foreign citizens engaged in employment activities on the basis of a patent in accordance with Article 2271 of the Tax Code of the Russian Federation (penalties on the corresponding payment)
182 1 01 02040 01 2200 110Tax on personal income in the form of fixed advance payments on income received by individuals who are foreign citizens engaged in employment activities on the basis of a patent in accordance with Article 2271 of the Tax Code of the Russian Federation (interest on the corresponding payment)
182 1 01 02040 01 3000 110Income tax for individuals in the form of fixed advance payments on income received by individuals who are foreign citizens engaged in employment activities on the basis of a patent in accordance with Article 2271 of the Tax Code of the Russian Federation (the amount of monetary penalties (fines) for the corresponding payment in accordance with the law Russian Federation)
The instruction on the use of new budget classification codes (BCC) from January 1, 2005 was approved by Order of the Ministry of Finance of Russia No. 72n dated August 27, 2004. And in accordance with the Directive of the Bank of Russia dated August 25, 2004 No. 1493-U “On the specifics of using settlement document formats when making electronic payments through the Bank of Russia settlement network,” the maximum length of field 104 of a settlement document has been increased to 20 characters.
KBK (field 104)- This budget classification codes, filled in field 104 of the payment order. For each type of tax in payment order indicate your budget classification code (KBK). The maximum length of field 104 (KBK) of the settlement document has increased to 20 bits (characters).
The maximum number of KBK characters entered in detail 104 (field 104) is determined to be 20, and this is specified in Appendix 11 to Bank of Russia Regulations dated June 19, 2012 N 383-P “On the rules for making transfers” Money".
And the very meaning of the BCC can always be clarified using the Table of Codes for Classifying Budget Revenues of the Russian Federation, administered by the Federal Tax Service, which is given in the letter of the Federal tax service Russian Federation dated December 16, 2005 No. MM-6-10/1059@.
The structure of the budget income classification code of the Russian Federation (KBK) consists of 20 categories, combined into 4 parts, and has the following form:
Let us consider the structure of the budget classification of income code (KBK) of the Russian Federation in more detail.
Part 1: 3-digit administrator code
Administrator - occupies 1-3 categories of the KBK, consisting of three characters (symbols) and corresponding to the number assigned to the main manager in accordance with the list of main managers of the corresponding budget.Administrators of budget revenues are:
- tax authorities;
- other government bodies;
- governing bodies of state extra-budgetary funds;
- local government bodies;
- legal entities or individuals authorized by the specified government bodies, as well as state (municipal) institutions created by these bodies
- code of the Federal Tax Service of Russia - 182-0-00-00-000...;
- code of the Federal Customs Service of Russia - 153-0-00-00-000...;
- code of the Pension Fund of the Russian Federation – 392-0-00-00-000...;
- Foundation code social insurance RF – 393-0-00-00-000...;
- Federal Mandatory Fund code health insurance– 394-0-00-00-000... etc.
Part 2: code for the type of income from 4 to 13 digits of the budget income classification code of the Russian Federation, which consists of 10 characters
Group - occupies the 4th category of the KBK (4th category of the budget income classification code of the Russian Federation).The fourth category in the code of types of income provides for the following groups:
- 000-1-00-00-000-00… - income;
- 000-2-00-00-000-00… - free transfers;
- 000-3-00-00-000-00… - income from business and other income-generating activities.
Subgroup - occupies 5-6 ranks of the KBK (5-6 ranks of the budget income classification code of the Russian Federation). Its completion depends on the group.
The “Revenue” group (000-1-00-00-000-00…) includes the following BCC subgroups:
- 000-1-01-00-000-00 - taxes on profits, income;
- 000-1-02-00-000-00 - taxes and contributions for social needs;
- 000-1-03-00-000-00 - taxes on goods (work, services) sold on the territory of the Russian Federation;
- 000-1-04-00-000-00 - taxes on goods imported into the territory of the Russian Federation;
- 000-1-05-00-000-00 - taxes on total income;
- 000-1-06-00-000-00 - property taxes;
- 000-1-07-00-000-00 - taxes for use natural resources;
- 000-1-08-00-000-00 - state duty;
- 000-1-09-00-000-00 - debts on canceled taxes, fees and others mandatory payments;
- 000-1-10-00-000-00 - income from external economic activity;
- 000-1-11-00-000-00 - income from the use of property in state and municipal ownership;
- 000-1-12-00-000-00 - payments for the use of natural resources;
- 000-1-13-00-000-00 - income from the provision of paid services;
- 000-1-14-00-000-00 - income from the sale of tangible and intangible assets;
- 000-1-15-00-000-00 - administrative fees and charges;
- 000-1-16-00-000-00 - fines, sanctions, compensation for damage;
- 000-1-17-00-000-00 - other non-tax income;
- 000-1-18-00-000-00 - budget revenues budget system the Russian Federation from the return of the balances of subsidies and subventions from previous years;
- 000-1-19-00-000-00 - return of balances of subsidies and subventions from previous years.
- 000-2-01-00-000-00 - gratuitous receipts from non-residents;
- 000-2-02-00-000-00 - gratuitous receipts from other budgets of the budget system of the Russian Federation, except for the budgets of state extra-budgetary funds;
- 000-2-03-00-000-00 - gratuitous receipts from government organizations;
- 000-2-05-00-000-00 - gratuitous receipts from supranational organizations;
- 000-2-07-00-000-00 - other gratuitous receipts.
- 000-3-01-00-000-00 - income from property from business and other income-generating activities;
- 000-3-02-00-000-00 - market sales of goods and services;
- 000-3-03-00-000-00 - gratuitous income from business and other income-generating activities;
- 00-3-04-00-000-00 - targeted deductions from state and municipal lotteries;
Sub-article - occupies 9-11 categories of the KBK (9-11 categories of the code for the classification of budget income of the Russian Federation), indicated in payment documents strictly in accordance with the values given in the classification of budget income of the Russian Federation.
Element - occupies 12-13 categories of the KBK. In the 12th and 13th categories of the KBK, the code of the income element is indicated, assigned:
- For tax revenues, it is assigned to the level of the budget system of the Russian Federation, depending on the powers to establish taxes:
- federal authorities;
- authorities of the constituent entities of the Russian Federation;
- authorities municipalities in accordance with the legislation of the Russian Federation on taxes and fees.
- For non-tax revenues it is determined depending on the affiliation of the administrator of non-tax revenues to the budget to the corresponding levels of government.
- For gratuitous receipts, it is determined based on the ownership of the transfer to its recipient.
- 01 - federal budget;
- 02 - budget of a constituent entity of the Russian Federation;
- 03 - local budget;
- 06 - Pension Fund Russian Federation;
- 07 - Social Insurance Fund of the Russian Federation;
- 08 - Federal Fund compulsory health insurance;
- 09 - territorial compulsory health insurance funds.
Part 3: budget income program code from 14 to 17 digits of the budget income classification code of the Russian Federation, i.e. consisting of 4 characters
Program - occupies 14-17 digits of the KBK, which is used for separate accounting amounts of tax (fee), penalties and monetary penalties (fines) for this tax(collection). The budget income program code (14 - 17 digits) consists of 4 characters.The classification of income programs is encoded by four characters, of which the first character of the program code is used for separate accounting of the amounts of tax (fee), penalties, monetary penalties (fines) for this tax (fee), therefore in 14-17 categories of the BCC the following should be indicated:
1000 - when paying taxes, fees, contributions (including recalculations, arrears and debt);
2000 - penalties and interest on relevant taxes, fees, contributions;
3000 - the amount of monetary penalties (fines) for relevant taxes, fees, and contributions.
For example:
- KBK for tax on income tax to the federal budget - 182-1-01-01-011-01-1000-110
- BCC for penalties on income tax to the federal budget - 182-1-01-01-011-01-2000-110
- KBK for a fine for income tax to the federal budget - 182-1-01-01-011-01-3000-110
Part 4: Economic classification of budget revenues is determined by a three-digit code for the classification of operations of the general government sector in accordance with Appendix No. 2 to the Decree of the Government of the Russian Federation of May 22, 2004. No. 249.
Economic classification – occupies 18–20 digits of the KBK and has the following meanings:110 - tax revenues
120 - income from property;
130 - income from the provision of paid services;
140 - the amount of forced seizure;
150 - gratuitous and irrevocable revenues from budgets;
151 - revenues from other budgets of the budget system of the Russian Federation;
152 - transfers of supranational organizations and foreign governments;
153 - international transfers financial organizations;
160 - contributions, deductions for social needs;
170 - income from operations with assets;
171 - income from revaluation of assets;
172 - income from the sale of assets;
180 - other income;
410 - decrease in the value of fixed assets;
420 - decrease in the value of non-produced assets;
440 - decrease in the cost of inventories.
When filling out field 104 “Budget classification code,” the most common mistake is to indicate a zero value in the 14th digit of the BCC. Payments under such documents are sent by the Department Federal Treasury into the category of “unclassified” receipts. The fourteenth digit of the BCC is a symbol that is determined by the taxpayer, and cannot take the value “0” in settlement documents.
In addition to this material, information related to payment orders can be viewed on the website "
Cheat sheet for using budget classification codes
Why are KBK needed?
Budget classification codes (BCC) were introduced in order to streamline the flow of money into the budget and its expenditure. Grouping occurs using these codes budget funds, including taxes and insurance premiums. For example, all personal income tax receipts are divided into groups: personal income tax accrued by tax agents; Personal income tax accrued by entrepreneurs and other “private owners”; Personal income tax in the form of fixed advance payments on the income of non-residents, etc. And for each of these groups there is a separate budget classification code.
Where it is necessary to indicate the BCC
First of all, the BCC must be indicated in payment orders when transferring taxes, fees, penalties and fines. In the current payment form, given in Appendix 3 to Bank of Russia Regulation No. 383-P dated June 19, 2012, field 104 is intended for KBK (for more information on filling out a payment order, see the article “”). Please note that only one budget classification code can be specified in a payment order. If you have to make payments related to two, three or more BCCs, you will have to issue two, three or more payments.
In addition, BCC should be indicated in some tax returns: for income tax, for VAT, for transport tax, as well as in the calculation of insurance premiums. This allows inspectors to record arrears of payment with one or another cash register company on the taxpayer’s personal account. As soon as the amount indicated by this BCC is received from this taxpayer, the debt will be repaid.
What does the budget classification code consist of?
According to the Procedure for the formation and application of budget classification codes of the Russian Federation (approved by order of the Ministry of Finance dated 06.06.19 No. 85n), each BCC consists of 20 digits (they are called digits).
The first three digits are the code of the chief budget revenue administrator. For tax payments, insurance premiums (except for contributions “for injuries”) and state duties, this code takes the value “182”, for payments to the Social Insurance Fund “for injuries” - “393”.
The fourth, fifth and sixth digits show the income group. For profit tax and personal income tax - this is “101”, for insurance premiums - “102”, for VAT and excise taxes - “103”, for property tax, transport and land taxes- “106”, for single taxes for “simplified” tax, UTII and Unified Agricultural Tax – “105”, for state duty – “108”.
Digits seven through eleven are used to provide detail within each income group.
The twelfth and thirteenth categories show which budget the money will go to. If “01” is indicated, then the funds are intended for the federal budget, if “02”, then for the regional one. The values “06”, “07” and “08” mean the budgets of the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund, respectively. Values “03”, “04” and “05” are reserved for municipal budgets
The fourteenth to seventeenth digits show what exactly the taxpayer or policyholder is transferring: the main payment of the tax or contribution, penalties, fines or interest. For taxes and some types of contributions, in the case of the main payment indicate “1000”, in the case of penalties – “2100”, in the case of fines – “3000” and in the case of interest – “2200”.
The eighteenth, nineteenth and twentieth categories take the following values: when paying taxes and state duties it is “110”, when paying insurance premiums - “160”, when transferring payments for the use of subsoil or natural resources - “120”.
BCC for taxes and contributions for past periods
The Ministry of Finance periodically makes changes to the list of existing BCCs. In particular, in 2016, the codes relating to insurance premiums, penalties and interest were updated (see “”).
One thing an accountant should remember important rule: As soon as new BCC values appear, the previous values become invalid and cannot be used. By transferring tax or contribution for past period, in the payment slip you must indicate the budget classification code, which is relevant now, and not in the previous period. That is why, to fill out payment forms, it is better to use a web service, where all necessary updates are installed automatically, without user intervention, and the likelihood of making a mistake is negligible.
By the way, for some taxes there is a separate operating BCC for payments for past periods. An example is the single tax on imputed income. There is a current code that must be specified if in 2019 the “imputed” person transfers UTII for periods that expired before January 1, 2011. Similar codes have been introduced for the simplified tax system and the unified agricultural tax.
If a special BCC for payments for past periods is not provided, then the current code applies to all transfers regardless of the period. This applies, among other things, to income tax, VAT, personal income tax and insurance premiums.
The situation is exactly the same with the codes that must be indicated in updated declarations for previous periods. If a taxpayer in 2019 submits a “clarification” for 2018 or earlier periods, he must enter the BCC valid in 2019. Otherwise, it will turn out that the debt on the personal account is listed using an outdated code, but the payment was received using the current code. As a result, the debt will remain outstanding.
When filling out payments or declarations in a web service, an accountant or entrepreneur will not have to keep track of all these details. When specifying the type of tax, payment period and declaration status, the service simply will not allow you to indicate incorrect values.
What to do if the KBK is indicated with an error
In theory, an incorrectly indicated budget classification code on a payment slip (as well as an outdated BCC) does not mean that a tax or contribution has not been paid. This directly follows from Article 45 of the Tax Code of the Russian Federation. But in practice, the inspectorate and the treasury are not able to quickly figure out how to reflect an erroneous payment on a personal account. And until the payment is offset, the taxpayer will remain in arrears.
If an error is made when filling out the declaration, then it is enough to submit a “clarification” with the correct BCC, and the incident will be resolved.
Elena Mavritskaya, leading expert at Online Accounting.
Correct execution of payment documents is a prerequisite for the successful completion of a financial transaction, for example, the payment of taxes or insurance premiums. Based on Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n, new KBC for 2017. Budget classification codes for 2017 – important details documents that must be filled out correctly. Our section will help you quickly understand all the changes to the CBC since 2017. Just below you will find a table with new codes for 2017 with decoding. Our material has already taken into account everything BCC changes, provided for by the Order of the Ministry of Finance of Russia dated 07.12. 2016 No. 230n, which, in particular, introduced new KBK on insurance premiums since 2017.
KBK: features and purpose
Budget classification code (BCC) is a combination of numbers known to accountants, as well as employees of banking and budgetary institutions. Characterizes a certain monetary transaction and is in a convenient way for grouping expenses/income received into the budget. Created on the basis of the Budget Code of the Russian Federation.
Thanks to the KBK, departments can correctly interpret information about the payment being made (purpose, addressee, etc.). A correctly written KBK allows you to:
- make payment transactions accurately;
- track the history of movement of funds;
- make the work of public service employees easier;
- competently plan the budget and manage financial flows;
- record arrears of payment.
The budget classification code is a guarantee that in 2017 the money will go to the right account, and the company or individual entrepreneur will not be penalized.
KBK: where to indicate?
The combination of numbers in question (KBK) is reflected in a separate field of payment orders intended for the deduction of tax payments and insurance premiums, penalties and fines in 2017. This field in 2017 is 104. When filling out a document, it is important to correctly indicate the combination of numbers, because a mistake made entails not only administrative responsibility, but also the need to clarify the payments made.
When the payer understands all the numbers, the likelihood of filling out the data incorrectly is minimized. So let's try to understand their meaning.
KBK: how many characters and what do they mean?
Based on Order of the Ministry of Finance No. 65n, the budget classification code consists of 20 digits. Conventionally, they can be divided into several groups consisting of 1-5 characters:
№1-3
– code indicating the addressee for whom the cash receipts are intended (territorial Federal Tax Service, insurance and pension funds). For example, for payment KBK for personal income tax in 2017 the number “182” is put, for contributions to the Pension Fund – “392”.
№ 4
– show the group cash receipts.
№5-6
– reflects the tax code. For example, for insurance premiums the value “02” is indicated, excise taxes and insurance premiums are characterized by the number “03”, payment of state duty is “08”.
№ 7-11
– elements that reveal the item and subitem of income.
No. 12 and 13– reflect the level of the budget into which funds are planned to flow. The federal code is “01”, the regional code is “02”. Municipal institutions the numbers “03”, “04” or “05” are assigned. The remaining figures characterize budget and insurance funds.
№14-17
– indicate the reason for the financial transaction:
- making the main payment – “1000”;
- accrual of penalties – “2100”;
- payment of a fine – “3000”;
- interest deduction – “2200”.
No. 18 – 20 – reflects the category of income received by the government department. For example, funds intended to pay tax are reflected with the code “110”, and gratuitous receipts – “150”.
Example. The Sirius company makes contributions to insurance against accidents and occupational diseases that may occur during the performance of work duties. Depending on the situation, indicated in the payment KBK document may differ:
– 393 1 02 02050 07 1000 160 – upon timely transfer of funds;
– 393 1 02 02050 07 2100 160 – in case of payment of penalties;
– 393 1 02 02050 07 3000 160 – payment of the mandatory fine.
How to find out the BCC of an organization?
For payers who find it difficult to understand all the numbers, we recommend using our new KBK directory for 2017. It will help the accountant in 2017 to correctly fill out payment slips that require the presence of a cash register. The catalog of current BCCs for 2017 is presented on our website in the form of a table. Similar information can be found on the official website of the Federal Tax Service.
KBK for taxes and insurance premiums in 2017
Ministry of Finance By Order dated 07.12. 2016 No. 230n amended the budget classification codes: a minor correction was made for some, others were excluded. The changes came into force on January 1, 2017. They cover in particular the following sections:
- Corporate income tax – applies to companies working with foreign companies and receiving income from them.
- USN – changes affected organizations using the taxation object “income minus expenses”. The minimum tax and advance payments will be made to a separate BCC.
- Insurance premiums – from 2017 will be in charge of administration tax office(with the exception of “injury” contributions), so the combination of some numbers will change.
Because the New KBKs appear in 2017, the previous ones will become invalid. From January 1, 2017, the accountant will not be able to use the old values even when making a payment for previous period, otherwise the funds will not be considered paid.
Prevent troubles when committing financial transactions ours will help KBK table for 2017, prepared by financiers based on data from the Ministry of Finance of the Russian Federation. But if the accountant nevertheless uses the information for 2016, the mistake made can be corrected (the payment will need to be clarified).
Filling out the KBK in payment slips in 2017
The payment is settlement document, on the basis of which the bank makes cash payments. To pay taxes and contributions, form 0401060 is used. During the registration process, it is recommended to follow the Rules for filling out details developed by Order of the Ministry of Finance No. 107n.
In 2017, the Federal Tax Service will be in charge of overseeing taxes and insurance contributions; payers will have to submit unified reporting (Federal Law No. 243-FZ). The budget classification code indicator, reflected in line No. 104, is filled out according to the previous rules. The table shows some of the changes that occurred in the payment system in 2017:
| Line no. | Description | Features of filling in 2017 |
| 16 | Recipient | territorial body of the Federal Tax Service |
| 22 | UIN ( unique identificator accruals) | for current payments it is set to 0 |
| 106 | Basis of payment | the code is set in accordance with clause 7 of Appendix 2 and clause 7 of Appendix 3 of the Order of the Ministry of Finance |
| 107 | Taxable period | Filled out in the same way as a tax payment form |
| 108 | Number of the document on the basis of which the payment is made | |
| 109 | Date of the document on the basis of which funds are deducted |
Taking advantage KBK table for 2017 and clearly understanding the structure of the numbers, the accountant will be able to make all calculations correctly and in a timely manner. You can simplify your work and reduce the risk of making mistakes by filling out documents in electronic services. The following is a table of the current BCCs for 2017.
| Income tax | |
|---|---|
| Income tax credited to the federal budget | tax 182 1 01 01011 01 1000 110 |
| penalties 182 1 01 01011 01 2100 110 | |
| fines 182 1 01 01011 01 3000 110 | |
| interest 182 1 01 01011 01 2200 110 | |
| Profit tax credited to the budgets of constituent entities of the Russian Federation | tax 182 1 01 01012 02 1000 110 |
| fine 182 1 01 01012 02 2100 110 | |
| fines 182 1 01 01012 02 3000 110 | |
| interest 182 1 01 01012 02 2200 110 | |
| Income tax on income received by Russian organizations in the form of dividends from Russian organizations | tax 182 1 01 01040 01 1000 110 |
| fine 182 1 01 01040 01 2100 110 | |
| fines 182 1 01 01040 01 3000 110 | |
| interest 182 1 01 01040 01 2200 110 | |
| Income tax on income received by Russian organizations in the form of dividends from foreign organizations | tax 182 1 01 01060 01 1000 110 |
| fine 182 1 01 01060 01 2100 110 | |
| fines 182 1 01 01060 01 3000 110 | |
| interest 182 1 01 01060 01 2200 110 | |
| Income tax on income received in the form of interest on state and municipal securities | tax 182 1 01 01070 01 1000 110 |
| fine 182 1 01 01070 01 2100 110 | |
| fines 182 1 01 01070 01 3000 110 | |
| interest 182 1 01 01070 01 2200 110 | |
| Income tax on income received by foreign organizations in the form of dividends from Russian organizations | tax 182 1 01 01050 01 1000 110 |
| fine 182 1 01 01050 01 2100 110 | |
| fines 182 1 01 01050 01 3000 110 | |
| interest 182 1 01 01050 01 2200 110 | |
| Income tax on the income of foreign organizations not related to activities in Russia through a permanent establishment (except for income received in the form of dividends and interest on state and municipal securities) | tax 182 1 01 01030 01 1000 110 |
| fine 182 1 01 01030 01 2100 110 | |
| fines 182 1 01 01030 01 3000 110 | |
| interest 182 1 01 01030 01 2200 110 | |
| Income tax upon implementation of production sharing agreements concluded before the entry into force of Law No. 225-FZ of December 30, 1995 and which do not provide for special tax rates for crediting the specified tax to the federal budget and the budgets of constituent entities of the Russian Federation | tax 182 1 01 01020 01 1000 110 |
| fine 182 1 01 01020 01 2100 110 | |
| fines 182 1 01 01020 01 3000 110 | |
| interest 182 1 01 01020 01 2200 110 | |
| VAT | |
|---|---|
| VAT on goods (work, services) sold in Russia | tax 182 1 03 01000 01 1000 110 |
| penalties 182 1 03 01000 01 2100 110 | |
| fines 182 1 03 01000 01 3000 110 | |
| interest 182 1 03 01000 01 2200 110 | |
| VAT on goods imported into Russia (from the Republics of Belarus and Kazakhstan) | tax 182 1 04 01000 01 1000 110 |
| fine 182 1 04 01000 01 2100 110 | |
| fines 182 1 04 01000 01 3000 110 | |
| interest 182 1 04 01000 01 2200 110 | |
| VAT on goods imported into Russia (payment administrator - Federal Customs Service of Russia) | tax 153 1 04 01000 01 1000 110 |
| penalties 153 1 04 01000 01 2100 110 | |
| fines 153 1 04 01000 01 3000 110 | |
| interest 153 1 04 01000 01 2200 110 | |
| Personal income tax (NDFL) | |
|---|---|
| Personal income tax on income the source of which is tax agent(except for income in respect of which tax is calculated and paid in accordance with Articles 227, 227.1 and 228 of the HR of the Russian Federation) | tax 182 1 01 02010 01 1000 110 |
| penalties 182 1 01 02010 01 2100 110 | |
| fines 182 1 01 02010 01 3000 110 | |
| interest 182 1 01 02010 01 2200 110 | |
| Personal income tax on income received by citizens registered as: – individual entrepreneurs; – private notaries; – other persons engaged in private practice in accordance with Article 227 HR of the Russian Federation | tax 182 1 01 02020 01 1000 110 |
| fine 182 1 01 02020 01 2100 110 | |
| fines 182 1 01 02020 01 3000 110 | |
| interest 182 1 01 02020 01 2200 110 | |
| Personal income tax in the form of fixed advance payments on income received by non-residents employed by citizens on the basis of a patent in accordance with Article 227.1 of the Tax Code of the Russian Federation | tax 182 1 01 02040 01 1000 110 |
| fine 182 1 01 02040 01 2100 110 | |
| fines 182 1 01 02040 01 3000 110 | |
| interest 182 1 01 02040 01 2200 110 | |
| Personal income tax on income received by citizens in accordance with Article 228 of the Tax Code of the Russian Federation | tax 182 1 01 02030 01 1000 110 |
| fine 182 1 01 02030 01 2100 110 | |
| fines 182 1 01 02030 01 3000 110 | |
| interest 182 1 01 02030 01 2200 110 | |
| Single tax when simplified (USN) | |
|---|---|
| Single tax under the simplified tax system with the object "income" | tax 182 1 05 01011 01 1000 110 |
| fine 182 1 05 01011 01 2100 110 | |
| fines 182 1 05 01011 01 3000 110 | |
| interest 182 1 05 01011 01 2200 110 | |
| Single tax under the simplified tax system with the object “income minus expenses” | |
| Single tax under the simplified tax system with the object “income minus expenses” (for tax periods, expired before January 1, 2011) | tax 182 1 05 01022 01 1000 110 |
| fine 182 1 05 01022 01 2100 110 | |
| fines 182 1 05 01022 01 3000 110 | |
| interest 182 1 05 01022 01 2200 110 | |
| Single tax under the simplified tax system with the object “income” (for tax periods expired before January 1, 2011) | tax 182 1 05 01012 01 1000 110 |
| fine 182 1 05 01012 01 2100 110 | |
| fines 182 1 05 01012 01 3000 110 | |
| interest 182 1 05 01012 01 2200 110 | |
| Minimum tax under simplified tax system | tax 182 1 05 01021 01 1000 110 |
| fine 182 1 05 01021 01 2100 110 | |
| fines 182 1 05 01050 01 3000 110 | |
| interest 182 1 05 01050 01 2200 110 | |
| Minimum tax under the simplified tax system (paid (collected) for tax periods expired before January 1, 2011) | tax 182 1 05 01030 01 1000 110 |
| fine 182 1 05 01030 01 2100 110 | |
| fines 182 1 05 01021 01 3000 110 | |
| interest 182 1 05 01021 01 2200 110 | |
| Insurance premiums | ||
|---|---|---|
| Purpose | KBK 2017 | KBK 2016 |
| Pension contributions | ||
| for an insurance pension | 182 1 02 02010 06 1000 160 | 392 1 02 02010 06 1000 160 |
| 182 1 02 02010 06 1010 160 | ||
| for funded pension | 182 1 02 02020 06 1000 160 | 392 1 02 02020 06 1000 160 |
| for additional payment to pensions for flight crew members of civil aviation aircraft: – for periods before January 1, 2017 | 182 1 02 02080 06 1000 160 | 392 1 02 02080 06 1000 160 |
| – for periods after December 31, 2016 | 182 1 02 02080 06 1010 160 | |
| for additional payment to pensions for employees of coal industry organizations: – for periods before January 1, 2017 | 182 1 02 02120 06 1000 160 | 392 1 02 02120 06 1000 160 |
| – for periods after December 31, 2016 | 182 1 02 02120 06 1010 160 | |
| in a fixed amount for an insurance pension (from income no more than limit value): – for periods before January 1, 2017 | 182 1 02 02140 06 1100 160 | 392 1 02 02140 06 1100 160 |
| – for periods after December 31, 2016 | 182 1 02 02140 06 1110 160 | |
| in a fixed amount for an insurance pension (from income above the limit): – for periods before January 1, 2017 | 182 1 02 02140 06 1200 160 | 392 1 02 02140 06 1200 160 |
| – for periods after December 31, 2016 | 182 1 02 02140 06 1210 160 | |
| for the insurance part of the labor pension additional tariff for employees on list 1: | 182 1 02 02131 06 1000 160 | 392 1 02 02131 06 1000 160 |
| – for periods after December 31, 2016 | 182 1 02 02131 06 1010 160, if the tariff does not depend on the special assessment; 182 1 02 02131 06 1020 160, if the tariff depends on the special assessment |
|
| for the insurance part of the labor pension at an additional rate for employees on list 2: | 182 1 02 02132 06 1000 160 | 392 1 02 02132 06 1000 160 |
| – for periods after December 31, 2016 | 182 1 02 02132 06 1010 160, if the tariff does not depend on the special assessment; 182 1 02 02132 06 1020 160, if the tariff depends on the special assessment |
|
| Contributions to compulsory social insurance | ||
| for insurance against industrial accidents and occupational diseases | 393 1 02 02050 07 1000 160 | 393 1 02 02050 07 1000 160 |
| in case of temporary disability and in connection with maternity: – for periods before January 1, 2017 | 182 1 02 02090 07 1000 160 | 393 1 02 02090 07 1000 160 |
| – for periods after December 31, 2016 | 182 1 02 02090 07 1010 160 | |
| Contributions for compulsory health insurance | ||
| in FFOMS: | 182 1 02 02101 08 1011 160 | 392 1 02 02101 08 1011 160 |
| – for periods after December 31, 2016 | 182 1 02 02101 08 1013 160 | |
| in FFOMS in a fixed amount: – for the periods from 2012 to 2016 inclusive | 182 1 02 02103 08 1011 160 | 392 1 02 02103 08 1011 160 |
| – for periods after December 31, 2016 | 182 1 02 02103 08 1013 160 | |
| Tax under the patent tax system (PSN) | |
|---|---|
| Tax levied in connection with the use of a patent, credited to the budgets of urban districts | tax 182 1 05 04010 02 1000 110 |
| fine 182 1 05 04010 02 2100 110 | |
| fines 182 1 05 04010 02 3000 110 | |
| interest 182 1 05 04010 02 2200 110 | |
| Tax levied in connection with the use of a patent, credited to the budgets of municipal districts | tax 182 1 05 04020 02 1000 110 |
| fine 182 1 05 04020 02 2100 110 | |
| fines 182 1 05 04020 02 3000 110 | |
| interest 182 1 05 04020 02 2200 110 | |
| Tax levied in connection with the use of the patent taxation system, credited to the budgets of the federal cities of Moscow, St. Petersburg and Sevastopol | tax 182 1 05 04030 02 1000 110 |
| fine 182 1 05 04030 02 2100 110 | |
| fines 182 1 05 04030 02 3000 110 | |
| interest 182 1 05 04030 02 2200 110 | |
| Tax levied in connection with the use of the patent taxation system, credited to the budgets of the urban district with intra-city division | tax 182 1 05 04040 02 1000 110 |
| fine 182 1 05 04040 02 2100 110 | |
| fines 182 1 05 04040 02 3000 110 | |
| interest 182 1 05 04040 02 2200 110 | |
| Tax levied in connection with the application of the patent taxation system, credited to the budgets of intracity districts | tax 182 1 05 04050 02 1000 110 |
| fine 182 1 05 04050 02 2100 110 | |
| fines 182 1 05 04050 02 3000 110 | |
| interest 182 1 05 04050 02 2200 110 | |
| State duty | |
|---|---|
| State duty on cases considered in arbitration courts | tax 182 1 08 01000 01 1000 110 |
| State duty on cases considered Constitutional Court RF | tax 182 1 08 02010 01 1000 110 |
| State duty on cases considered by constitutional (statutory) courts of constituent entities of the Russian Federation | tax 182 1 08 02020 01 1000 110 |
| State duty on cases considered Supreme Court RF | tax 182 1 08 03020 01 1000 110 |
| State duty for state registration: – organizations; – individuals as entrepreneurs; – changes made to the constituent documents of the organization; – liquidation of the organization and other legally significant actions | tax 182 1 08 07010 01 1000 110 |
| State duty for the right to use the names “Russia”, “Russian Federation” and words and phrases formed on their basis in the names of legal entities | tax 182 1 08 07030 01 1000 110 |
| State duty for carrying out actions related to licensing, with certification in cases where such certification is provided for by the legislation of the Russian Federation, credited to the federal budget | tax 182 1 08 07081 01 0300 110 |
| Others state duties for state registration, as well as performing other legally significant actions | tax 182 1 08 07200 01 0039 110 |
| State fee for re-issuance of a certificate of registration with the tax authority | tax 182 1 08 07310 01 1000 110 |
| Fines, sanctions, payments for damages | |
|---|---|
| Monetary penalties (fines) for violation of legislation on taxes and fees, provided for in Art. 116, 118, paragraph 2 of Art. 119, art. 119.1, paragraphs 1 and 2 of Art. 120, art. 125, 126, 128, 129, 129.1, art. 129.4, 132, 133, 134, 135, 135.1 | tax 182 1 16 03010 01 6000 140 |
| Monetary penalties (fines) for violation of legislation on taxes and fees provided for in Article 129.2 of the Tax Code of the Russian Federation | tax 182 1 16 03020 02 6000 140 |
| Monetary penalties (fines) for administrative offenses in the field of taxes and fees provided for by the Code of the Russian Federation on Administrative Offenses | tax 182 1 16 03030 01 6000 140 |
| Monetary penalties (fines) for violation of legislation on the use of cash register equipment when making cash payments and (or) payments using payment cards | tax 182 1 16 06000 01 6000 140 |
| Monetary penalties (fines) for violation of the procedure for working with cash, maintaining cash transactions and failure to fulfill obligations to monitor compliance with the rules for conducting cash transactions | tax 182 1 16 31000 01 6000 140 |
| Organizational property tax | |
|---|---|
| Organizational property tax (on property not included in Unified system gas supply) | tax 182 1 06 02010 02 1000 110 |
| penalties 182 1 06 02010 02 2100 110 | |
| fines 182 1 06 02010 02 3000 110 | |
| interest 182 1 06 02010 02 2200 110 | |
| Tax on property of organizations (for property included in the Unified Gas Supply System) | tax 182 1 06 02020 02 1000 110 |
| fine 182 1 06 02020 02 2100 110 | |
| fines 182 1 06 02020 02 3000 110 | |
| interest 182 1 06 02020 02 2200 110 | |
| Land tax | |
|---|---|
| Land tax on plots located within the boundaries of intra-city municipalities of federal cities | tax 182 1 06 06 031 03 1000 110 |
| penalties 182 1 06 06 031 03 2100 110 | |
| fines 182 1 06 06 031 03 3000 110 | |
| interest 182 1 06 06 031 03 2200 110 | |
| Land tax on plots located within the boundaries of urban districts | tax 182 1 06 06032 04 1000 110 |
| fine 182 1 06 06032 04 2100 110 | |
| fines 182 1 06 06032 04 3000 110 | |
| interest 182 1 06 06032 04 2200 110 | |
| Land tax on plots located within the boundaries of urban settlements | tax 182 1 06 06033 13 1000 110 |
| fine 182 1 06 06033 13 2100 110 | |
| fines 182 1 06 06033 13 3000 110 | |
| interest 182 1 06 06033 13 2200 110 | |
| Land tax on plots located within the boundaries of urban districts with intra-city division | tax 182 1 06 06032 11 1000 110 |
| fine 182 1 06 06032 11 2100 110 | |
| fines 182 1 06 06032 11 3000 110 | |
| interest 182 1 06 06032 11 2200 110 | |
| Land tax on plots located within the boundaries of intracity districts | tax 182 1 06 06032 12 1000 110 |
| fine 182 1 06 06032 12 2100 110 | |
| fines 182 1 06 06032 12 3000 110 | |
| interest 182 1 06 06032 12 2200 110 | |
| Land tax on plots located within the boundaries of inter-settlement territories | tax 182 1 06 06033 05 1000 110 |
| fine 182 1 06 06033 05 2100 110 | |
| fines 182 1 06 06033 05 3000 110 | |
| interest 182 1 06 06033 05 2200 110 | |
| Land tax on plots located within the boundaries of rural settlements | tax 182 1 06 06033 10 1000 110 |
| penalties 182 1 06 06033 10 2100 110 | |
| fines 182 1 06 06033 10 3000 110 | |
| interest 182 1 06 06033 10 2200 110 | |
| Excise taxes | |
|---|---|
| Excise taxes on ethyl alcohol from food raw materials (with the exception of distillates of wine, grape, fruit, cognac, Calvados, whiskey), produced in Russia | tax 182 1 03 02011 01 1000 110 |
| penalties 182 1 03 02011 01 2100 110 | |
| fines 182 1 03 02011 01 3000 110 | |
| interest 182 1 03 02011 01 2200 110 | |
| Excise taxes on ethyl alcohol from non-food raw materials produced in Russia | tax 182 1 03 02012 01 1000 110 |
| penalties 182 1 03 02012 01 2100 110 | |
| fines 182 1 03 02012 01 3000 110 | |
| interest 182 1 03 02012 01 2200 110 | |
| Excise taxes on ethyl alcohol from food raw materials (wine, grape, fruit, cognac, calvados, whiskey distillates) produced in Russia | tax 182 1 03 02013 01 1000 110 |
| penalties 182 1 03 02013 01 2100 110 | |
| fines 182 1 03 02013 01 3000 110 | |
| interest 182 1 03 02013 01 2200 110 | |
| Excise taxes on alcohol-containing products produced in Russia | tax 182 1 03 02020 01 1000 110 |
| fine 182 1 03 02020 01 2100 110 | |
| fines 182 1 03 02020 01 3000 110 | |
| interest 182 1 03 02020 01 2200 110 | |
| Excise taxes on tobacco products produced in Russia | tax 182 1 03 02030 01 1000 110 |
| fine 182 1 03 02030 01 2100 110 | |
| fines 182 1 03 02030 01 3000 110 | |
| interest 182 1 03 02030 01 2200 110 | |
| Excise taxes on motor gasoline produced in Russia | tax 182 1 03 02041 01 1000 110 |
| fine 182 1 03 02041 01 2100 110 | |
| fines 182 1 03 02041 01 3000 110 | |
| interest 182 1 03 02041 01 2200 110 | |
| Excise taxes on straight-run gasoline produced in Russia | tax 182 1 03 02042 01 1000 110 |
| fine 182 1 03 02042 01 2100 110 | |
| fines 182 1 03 02042 01 3000 110 | |
| interest 182 1 03 02042 01 2200 110 | |
| Excise taxes on passenger cars and motorcycles produced in Russia | tax 182 1 03 02060 01 1000 110 |
| fine 182 1 03 02060 01 2100 110 | |
| fines 182 1 03 02060 01 3000 110 | |
| interest 182 1 03 02060 01 2200 110 | |
| Excise taxes on diesel fuel produced in Russia | tax 182 1 03 02070 01 1000 110 |
| fine 182 1 03 02070 01 2100 110 | |
| fines 182 1 03 02070 01 3000 110 | |
| interest 182 1 03 02070 01 2200 110 | |
| Excise taxes on motor oils for diesel and (or) carburetor (injection) engines produced in Russia | tax 182 1 03 02080 01 1000 110 |
| fine 182 1 03 02080 01 2100 110 | |
| fines 182 1 03 02080 01 3000 110 | |
| interest 182 1 03 02080 01 2200 110 | |
| Excise taxes on wines, fruit wines, sparkling wines (champagnes), wine drinks made without the addition of rectified ethyl alcohol produced from food raw materials, and (or) alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate produced in Russia | tax 182 1 03 02090 01 1000 110 |
| fine 182 1 03 02090 01 2100 110 | |
| fines 182 1 03 02090 01 3000 110 | |
| interest 182 1 03 02090 01 2200 110 | |
| Excise taxes on beer produced in Russia | tax 182 1 03 02100 01 1000 110 |
| fine 182 1 03 02100 01 2100 110 | |
| fines 182 1 03 02100 01 3000 110 | |
| interest 182 1 03 02100 01 2200 110 | |
| Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (except for beer, wines, fruit wines, sparkling wines (champagnes), wine drinks produced without the addition of rectified ethyl alcohol produced from food raw materials, and (or) alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate) produced in Russia | tax 182 1 03 02110 01 1000 110 |
| fine 182 1 03 02110 01 2100 110 | |
| fines 182 1 03 02110 01 3000 110 | |
| interest 182 1 03 02110 01 2200 110 | |
| Excise taxes on alcoholic products with a volume fraction of ethyl alcohol up to 9 percent inclusive (except for beer, wines, fruit wines, sparkling wines (champagne), wine drinks made without the addition of rectified ethyl alcohol produced from food raw materials, and (or) alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate) produced in Russia | tax 182 1 03 02130 01 1000 110 |
| fine 182 1 03 02130 01 2100 110 | |
| fines 182 1 03 02130 01 3000 110 | |
| interest 182 1 03 02130 01 2200 110 | |
| Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (except for beer, wines, fruit wines, sparkling wines (champagnes), wine drinks produced without the addition of rectified ethyl alcohol produced from food raw materials, and (or) alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate), imported into the territory of Russia | tax 182 1 04 02110 01 1000 110 |
| fine 182 1 04 02110 01 2100 110 | |
| fines 182 1 04 02110 01 3000 110 | |
| interest 182 1 04 02110 01 2200 110 | |
| Excise taxes on household heating fuel produced from diesel fractions of direct distillation and (or) secondary origin, boiling in the temperature range from 280 to 360 degrees Celsius, produced in Russia | tax 182 1 03 02210 01 1000 110 |
| fine 182 1 03 02210 01 2100 110 | |
| fines 182 1 03 02210 01 3000 110 | |
| interest 182 1 03 02210 01 2200 110 | |
How to find out the budget classification code is a pressing question, primarily because budget codes are used very often. They are needed when preparing tax returns, paying state duties, taxes, fines, fees, etc. Let us remind you that each payer must indicate the BCC on payment receipts to repay his payment obligations to the state, since this code indicates the type of payment being made and its recipient. In declarations, it is needed for further correct processing of your documents by the tax service.
In addition, budget codes are needed for the accurate and smooth functioning of the budget system itself. The financial flows of income and expenditure of the state budget are huge. Therefore, all types of cash receipts and their expenditure in state budgets of various levels are coded using a special KBK classifier, which is approved annually by the Ministry of Finance of the Russian Federation. The classification of sections and subsections of the KBK directory is uniform throughout the Russian Federation.
The structure of the encodings provides maximum detail and specification of budget revenue and expenditure items.
Despite the fairly large number of codes used, the general classifier is written in such a way that it is easy to navigate. Thanks to the well-thought-out structure of the classifier sections, you can quite easily find the required code for each specific case.
Although the KBK has a twenty-digit digital designation, nevertheless, we note that it is quite possible to understand the meaning and purpose of its parts, and therefore learn how to correctly apply budget codes.
Today we will try to understand the structure of such codes, how they are used and where to find them.
KBK is a twenty-digit code, the numbers of which indicate the type and purpose of the payment. These codes are used to account for the receipt of income and the correct functioning of each expenditure item of the budget at various levels.
On a government scale, target cash flows are very large, so such encodings were introduced to ensure their identification, transparency and control. The classifier provides maximum specification of budget items.
Commercial organizations and individual entrepreneurs, individuals, usually use that part of the classifier that contains the encoding of sections devoted to budget revenues. Since all payments paid by business entities and individuals are transferred to budget revenues at various levels.
The Tax Service keeps records of cash receipts from taxpayers in full accordance with the current classifier.
Therefore, when paying current payments to taxpayers, legal entities and individuals, you must also strictly observe the correctness of the KBK encodings, in order to avoid that your payments will not reach the desired “addressee”, and the tax debt will remain with you. We would like to remind you that in case of non-repayment tax debt on time, penalties will be assessed and fines will be issued.
In addition, BCCs ensure targeting of budget revenues and targeted spending of state budget funds.
The BCC also takes into account the fact that some taxes are distributed to the federal budget, some to the territorial budgets of the constituent entities of the Russian Federation, others go to local municipal budgets. There are also taxes that go to the budgets of all three levels at once, since their volumes are the most significant. This applies to corporate income tax and VAT. Moreover, the percentages distributed among budgets differ depending on the region of our country. And exactly KBK codes, ensure accuracy and transparency of cash flow.
We also note that almost every year some changes are made to the KBK classifier; codes may be excluded, or new codes may be added. This is due to the constant updating of budget items, the emergence of new areas of economic activity and the development of the state as a whole.
Therefore, you periodically need to refer to the current classifier to double-check the BCC.
The current version of the classifier can always be viewed and downloaded on the official website of the Federal Tax Service.
The main meaning of the KBK structure:
- designation of the source of payment
- designation of the form of payment
- designation of the recipient of payment
- designation of the item of expenditure of state budget funds.
The structure of the twenty-digit KBK itself consists of several parts:
- The first initial three digits of the KBK code indicate the recipient of funds, who controls the timeliness and is responsible for the receipt of funds to his current accounts. Such recipients are: tax office, off-budget funds, municipalities, etc.
- The fourth digit of the code indicates the type of income, i.e. payment of taxes, various fees, state duties, etc.
- . The fifth and sixth digits of the KBK indicate the tax or fee code. For example, code 01 is income tax, 02 is social insurance fees, 03 is VAT on goods and services on Russian territory, 05 is UTII, etc.
- The seventh and eighth digits of the KBK indicate tax items, and the ninth to eleventh digits indicate tax subitems.
- The KBK categories from twelfth to thirteenth indicate regional or local state budget recipients.
- So, if funds are sent to the federal budget revenue - code 01, to the budget of a territorial subject of the Russian Federation - 02, to the local municipal budget - code 03, and if, for example, to the Pension Fund - then code 06.
- The fourteenth number of the KBK indicates the type of receipt of funds, so taxes - 1, penalties - 2, fines - 3.
- The fifteenth and sixteenth digits are always set to 0.
- The last three digits of the KBK are the classification of government revenue items: tax revenues - code 110, forced penalties - code 140, etc.
- Before transferring funds for taxes and fees, it is always better to check the current classifier and select the correct code from it. KBK classifiers are periodically updated; in 2017, the classifier that was in 2016 will be in effect. Up-to-date information can be obtained on the website of the tax office, where the BCC is listed in sections for legal entities, individuals and individual entrepreneurs.
Main functions of KBK codes
As noted above, the KBK classifier is primarily needed to streamline the receipt of funds into the state budget and control their expenditure.
Its other most important function is that with the help of the KBK, the primary grouping of funds occurs when they come from taxes, insurance premiums, etc., and their further redistribution.
KBK also perform a number of other important functions:
- used for drawing up budgets at various levels;
- execution and control of various budgets;
- with their help, the comparability of the necessary indicators is ensured.
By coding cash flows, it is easy to collect statistical information about financial flows at all levels of the economy. Thus, codes serve as a tool for collecting and analyzing data on financial flows throughout our country. These codes let you see how money transfers for taxes and other obligatory payments from a specific business entity or just an individual, go to the state treasury. Then, using coding, the expenditure of received funds is also controlled.
The BCC must be affixed to the following documents:
- on payment documents, when making transfers of taxes, penalties, fines, state duties, etc.
- on tax returns
- when preparing tax reports
- other documents providing for indication of targeted budget items.
It is important to note that payment documents always indicate only one BCC. If you need to make several payments, several payment documents must be filled out.
You probably already had to fill out tax returns containing BCC: declarations for personal income tax, VAT, income tax, transport tax, calculations of insurance premiums, etc.
How to determine the budget classification code
Let's figure out how to determine the number of the required tax payment using the budget classification directory.
In order to find out the required BCC in this particular case, it is most convenient to go to the official website of the Federal Tax Service:
- We open the website of the Federal Tax Service nalog.ru
- Select the “Taxation in the Russian Federation” tab
- The page “Codes for classification of income of budgets of the Russian Federation administered by the Federal Tax Service” will open.
- We select one of the sections we need: “Legal Entity”, “Individual” or “Individual Entrepreneur”
- Next, a list of transfers of taxes, fines, etc. will open; select the item we need, and then the sub-item of our payment.
- In the table that opens, we select the twenty-digit KBK we need, based on its description.
As you can see, finding KBK on the Internet is quite simple. For the convenience of users, the Federal Tax Service Inspectorate website provides meaningful navigation through links with the selection of the desired section. Therefore, it is easy to navigate there.
You can also use the usual paper reference books, if that is more convenient for you. Others can be used informational resources. The main thing is that you use the latest relevant data.
Let's look at a few common cases.
Let's look at the example of KBK when paying tax by vehicle owners - 182 1 05 04012 03 1000 010.
As noted earlier, the KBK has several informative blocks:
- administrative;
- profitable;
- program;
- classifying.
Administrative block- the first three digits “182” indicate the funds administrator. In other words, the purpose of the payment is tax collection.
Income block- it contains several subsections of information:
- type - tax "1"
- income subgroup - tax on total income “05”
- article - target deduction “04”
- sub-article - “012”
- revenue budget - local budget “03”
Program block- four-digit payment type - taxes and fees “1000”
Classifying block- the last three digits indicate the type of economic activity - tax income"010".
As you can see, the BSC has a rather complex structure, which is due to various areas and types of activities of organizations, the territorial division of our large country, various legal forms of business entities. When specifying codes, it is important to use the latest current version of the KBK directory so that when filling out payment documents, you do not accidentally send your payment to a “no longer existing address.” And again, despite the complexity of the KBK structure, the reference book allows users to easily select the KBK they need in a given situation.
Paying personal income tax is also a very common situation.
Personal income tax is one of the most capacious items in the budget revenues; let’s look at it in more detail. KBK for filling out the payment in this case is 182 1 01 02010 01 1000 110.
Let's look at the detailed decoding of the KBK:
- tax administrator - budget "182"
- type of payment - tax "1"
- purpose of payment - personal income tax “01”
- article - "02"
- sub-article - “010”
- payment type - taxes and fees “1000”
- tax revenue - “110”.
KBK for entrepreneurs on the simplified tax system:
Taking into account the changes that occurred in 2016, for entrepreneurs using the simplified taxation system, the BCC for transferring tax payments is as follows:
- For tax regime“income only”, 6% of income is paid, KBK - 182 1 05 01011 01 1000 110.
- for the tax regime “income minus expenses” the tax rate is 15%, BCC - 182 1 05 01021 01 1000 110.
- for the minimum tax regime on the “simplified” KBK - 182 1 05 01050 01 1000 110.
Well, we've looked at a few of the most common cases. We hope that the use of budget encoding is now clearer.
Understanding the structure of the BCC will help you independently determine the purpose of the payment and avoid inaccuracies when filling out tax returns and various reporting, as well as in drawing up payment documents. Errors or inaccuracies in the instructions of the KBK lead to the transfer of funds “to the wrong address.” Please note that the process of returning funds from the relevant budget is very lengthy and often requires a lot of effort.
Conclusion
To ensure control and transparency of the movement of funds in the current accounts of state budgets of all levels, a special coding system has been created in Russia. The decoding of the codes is contained in a special classifier of budget encodings. It indicates all types of cash receipts to state budgets of all levels of government: federal, territorial and local. These codes indicate all characteristics of payments by business entities and individuals. They indicate the type of tax or fee transferred, penalties, fines, state duties, contributions to various social insurance funds, etc.
KBK must always be correctly indicated in payment documents when transferring its payments to the state budget. The BCC must also be indicated when filling out the relevant tax returns for their correct processing by the Federal Tax Service.
To facilitate the completion of tax receipts for individuals, the tax office usually sends individual receipts to taxpayers, where all the necessary details have already been filled out. But legal entities and individual entrepreneurs must often choose the BCC themselves, and it is important to be able to do this correctly. After all, correctly completed tax returns and payment documents are the key to execution tax obligations on time, without misunderstandings or penalties. Let us note that in the event of a dispute, the law will be on the side of the tax authorities.
When specifying KBK codes, it is important to use the latest current version of the KBK classifier, since it changes quite often and is constantly updated with new sections, due to ongoing changes in the economy of the state as a whole.
So we looked at the essence, structure and purpose of budget codes. Despite their apparent cumbersomeness, they are quite convenient to use. They are intended mainly to ensure systematic and accurate processing of information on financial flows in all government agencies. This coding system ensures uninterrupted and targeted execution of all transactions budget payments. It is also used by all payers of government payments, be it taxes, fines, state duties and much more.
For employees
KBK for payment of personal income tax for employees
KBC for payment of personal income tax penalties for employees
KBC for personal income tax payment for individual entrepreneurs
KBK for payment of penalties for personal income tax for individual entrepreneurs
For individuals
KBC for personal income tax payment for individuals
KBC for payment of penalties for personal income tax for individuals
From dividends and working under a patent
KBK for payment of personal income tax on dividends
KBK for payment of personal income tax for citizens working on the basis of a patent
FILES
Some clarifications on the BCC for income tax
Personal income tax is calculated by subtracting from the amount of income of individuals documented confirmed expenses and taking a certain percentage of this value (tax rate). Personal income tax is assessed separately for residents and non-residents of the Russian Federation, but this does not apply to employees. Some income shown in legislative act, are not subject to taxation (for example, inheritance, sale of real estate older than 3 years, gifts from close relatives, etc.) The income declaration gives individuals the right to certain tax deductions.
In a situation where income is wages, the state takes tax from it not from the employee after accrual, but from tax agent- an employer who will give the employee a salary with taxes already paid to the budget.
Personal income tax on employee income
Paid by the tax agent monthly on payday, maximum the next day. In case of payment of sick leave and vacation benefits, the tax is transferred by the tax agent no later than the end of the month of their payment. It does not matter who the tax agent is - a legal entity or an individual, an LLC or an individual entrepreneur.
Vacation payments are also subject to personal income tax, because this is the same wage, only during the rest period. The tax must be paid before the end of the month in which the employee received his vacation pay.
NOTE! Personal income tax is not charged on the advance payment. An employer is prohibited from paying personal income tax from its own funds.
How is personal income tax calculated?
All taxes are calculated using the formula: the tax base, multiplied by the tax rate. The differences lie in what is taken as the basis and what interest rate is set.
For personal income tax, it matters whether the employee is a resident of the Russian Federation or not. If during the year he stayed in the country for more than 182 days, then personal income tax will be calculated at the resident rate of 13%. Non-residents must pay a rate almost three times higher - a rate of 30% is provided for them.
Current KBK
BCC for tax transferred by a tax agent - 182 1 01 02010 01 1000 110.
If there is a delay, you will have to pay penalties according to KBK 182 1 01 02010 01 2100 110.
The imposed fine must be repaid according to KBK 182 1 01 02010 01 3000 110.
Interest on this type of personal income tax are paid according to KBK 182 1 01 02010 01 2200 110.
Personal income tax on dividends
If an individual receives profit from participation in organizations, he must pay tax on it, which will be withheld by the tax agent (organization). An individual will transfer personal income tax independently if, being a resident of the Russian Federation, he receives dividends from abroad.
The BCC when deducted by a tax agent will be the same as for salary personal income tax: 182 1 01 02010 01 1000 110.
An individual must use KBK 182 1 01 02030 01 1000 110 for this purpose.
Some BCCs indicated by entrepreneurs when transferring taxes and insurance contributions are the same for all individual entrepreneurs, regardless of the applied taxation regime. But some budget classification codes are “intended” for a specific regime.
KBK: IP contributions 2019
BCCs for insurance premiums represent the largest group of codes that are necessary for entrepreneurs of absolutely all taxation regimes.
Individual entrepreneurs, when filling out payments for insurance premiums in 2019, must indicate the following BCC:
| Type of contribution | KBK |
|---|---|
| Insurance premiums for OPS | 182 1 02 02010 06 1010 160 |
| Insurance premiums for compulsory medical insurance | 182 1 02 02101 08 1013 160 |
| Insurance premiums for VNiM | 182 1 02 02090 07 1010 160 |
| Insurance premiums for injuries | 393 1 02 02050 07 1000 160 |
| Additional insurance contributions to compulsory pension insurance for employees who work in conditions that give the right to early retirement, including: | |
| 182 1 02 02131 06 1010 160 | |
| 182 1 02 02131 06 1020 160 | |
| ) (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 Federal Law dated December 28, 2013 No. 400-FZ) (additional tariff depends on the results of the special assessment) | 182 1 02 02132 06 1020 160 |
KBK: individual entrepreneur contributions for himself
The BCC for individual entrepreneurs' contributions for themselves is also the same for everyone, regardless of the regime applied.
KBK for individual entrepreneurs on OSN in 2019
General-regime entrepreneurs are payers of personal income tax in relation to their income and payers of VAT:
KBK for individual entrepreneurs in special modes in 2019
For each special regime tax, its own BCC has been approved.
). In our tables you will find all the budget classification codes necessary to correctly fill out payment slips in 2017. Codes that have changed compared to 2016, as well as new KBK-2017, are in italics and marked with an asterisk.
KBK-2017 for paying taxes for organizations and individual entrepreneurs on OSN
KBK-2017 for paying taxes for organizations and individual entrepreneurs under special regimes
Organizations and individual entrepreneurs using the simplified tax system need to pay attention to the fact that a separate BCC for transferring the minimum tax has been abolished. Since 2017, the minimum tax is credited to the same budget classification code as the simplified tax system paid in the usual manner. Read about the consequences of indicating the old KBK in the payment slip when paying the minimum tax in the Civil Code, 2017, No. 1, p. 63.
KBK: insurance premiums 2017
The BCC for all contributions controlled by the Federal Tax Service since 2017 has become new.
Please note that for contributions for periods expired before 2017 there will be one BCC, and for contributions for periods starting from 2017 there will be another. That is, if, for example, you transfer contributions for December 2016 in January 2017, then they are paid to the KBK intended for contributions for periods expired before 2017.
BCC for contributions for periods expired before 01/01/2017
| View insurance premium | KBK (field 104 of the payment slip) |
|---|---|
| 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* | |
| (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 hazardous 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* |
| 182 1 02 02132 06 1020 160* | |
| 393 1 02 02050 07 1000 160 |
BCC for contributions for periods starting from 01/01/2017
| Type of insurance premium | KBK (field 104 of the payment slip) |
|---|---|
| 182 1 02 02010 06 1010 160* | |
| 182 1 02 02090 07 1010 160* | |
| 182 1 02 02101 08 1013 160* | |
| Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02140 06 1110 160* |
| 182 1 02 02103 08 1013 160* | |
| Additional insurance contributions for mandatory pension insurance for employees who work in conditions that give the right to early retirement, including (paid to the Federal Tax Service): | |
| - for those employed in work with hazardous 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 work with hazardous 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 (clauses 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 Social Insurance Fund | 393 1 02 02050 07 1000 160 |
KBK-2017 for payment of other taxes for all organizations and individual entrepreneurs
| Name of tax, fee, payment | KBK (field 104 of the payment slip) |
|---|---|
| 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 EAEU countries | 182 1 04 01000 01 1000 110 |
| Income tax on dividend payments: | |
| - Russian organizations | 182 1 01 01040 01 1000 110 |
| - foreign organizations | 182 1 01 01050 01 1000 110 |
| Income tax on the 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 plot |
| Fee for the use of aquatic biological resources: | |
| - on internal 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 impact on environment | 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 an exclusive economic zone Russian Federation and outside the Russian Federation in territories under the jurisdiction of the Russian Federation | 182 1 12 02080 01 1000 120 |
| MET | 182 1 07 010хх 01 1000 110 where xx depends on the type of mineral being mined |
| Corporate income tax on income in the form of profit of controlled entities foreign companies | 182 1 01 01080 01 1000 110* |
Instructing the KBK when paying penalties and fines
By general rule when paying a penalty in categories 14-17, the BCC takes 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 | KBK when paying a fine | KBC upon payment of a fine |
|---|---|---|
| For contributions for periods expired before 01/01/2017 | ||
| Insurance premiums for compulsory medical insurance paid to the Federal Tax Service | 182 1 02 02101 08 2011 160 | 182 1 02 02101 08 3011 160 |
| Insurance premiums for compulsory medical insurance 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 compulsory health insurance paid to the Federal Tax Service | 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 maternity, paid to the Federal Tax Service | 182 1 02 02090 07 2110 160 | 182 1 02 02090 07 3010 160 |
| Insurance premiums for compulsory medical insurance paid to the Federal Tax Service | 182 1 02 02101 08 2013 160 | 182 1 02 02101 08 3013 160 |
| Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02140 06 2110 160 | 182 1 02 02140 06 3010 160 |
| Insurance premiums for compulsory medical insurance 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 |
BCC for income tax in 2018-2019 applies 3 types: for payment of tax, penalty and fine. Since 2018, new codes have been added to them. We will tell you about the BCC for income tax in 2018-2019 in our material.
Income tax payers
The subjects whose responsibilities include the calculation and payment of tax on generated profits are all legal entities. The exception is enterprises on preferential tax regimes, such as UTII, Unified Agricultural Tax, simplified tax system, as well as organizations exempt from tax on the basis of paragraphs. 2 and 4 tbsp. 246 and Art. 246.1 Tax Code of the Russian Federation. The combination of taxation regimes, for example OSNO and UTII, involves the calculation of tax only within the framework of the profit received on OSNO.
The tax rate is set for commercial organizations in the amount of 20%. The exception is some educational and medical institutions, agricultural institutions, participants in regional investment projects, etc. in accordance with Art. 284 Tax Code of the Russian Federation.
More information about tax rates see material "St. 284 Tax Code of the Russian Federation (2018): questions and answers" .
Tax payments should be made monthly or quarterly. The frequency of accruals depends on the total revenue of the organization or its status (Article 286 of the Tax Code of the Russian Federation).
More detailed information For tax calculation and frequency of payments, see the material “Advance payments for income tax: who pays and how to calculate?”.
The deadline for paying advance tax is the next month after the reporting period, no later than the 28th. Final annual amount for income tax must be transferred to the budget no later than March 28.
On our forum you can discuss any question you have regarding the calculation and payment of certain taxes, as well as the generation of reporting on them, including income tax. For example, we are discussing innovations in the calculation of income tax.
BCC of income tax in 2018-2019 for legal entities
The tax is transferred to the federal budget and the budgets of the constituent entities of the Russian Federation.
For the period 2017-2020, this distribution is set as follows:
- to the federal budget - 3% of the tax base;
- budgets of subjects - 17%.
When paying income tax in 2018, the following BCCs are used:
- 182 1 01 01011 01 1000 110 - for transfers to the federal budget;
- 182 1 01 01012 02 1000 110 - when credited to the budgets of constituent entities of the Russian Federation.
These codes are used by organizations that are not consolidated groups of payers, foreign institutions and participants in production sharing agreements.
Order of the Ministry of Finance of Russia dated 06/09/2017 No. 87n added BCC - 182 1 01 01090 01 1000 110, according to which it is necessary to pay income tax on income received in the form of interest on bonds of Russian organizations (with the exception of bonds of foreign organizations recognized as tax residents of the Russian Federation) , issued during the period from 01/01/2017 to 12/31/2021 inclusive, as well as for mortgage-backed bonds issued after 01/01/2007.
KBC for fines and penalties for income tax in 2018-2019
If an enterprise makes late payments, it will have to pay accrued tax penalties. It is recommended to accrue and calculate penalties independently before submitting updated calculations in the event of arrears.
Take advantage of our penalty calculator.
Payments for late payment taxes are also carried out at various KBK, depending on the budget - the recipient of the funds.
If the underpayment occurred due to federal budget, then the BCC for penalties will be as follows: 182 1 01 01011 01 2100 110. BCC for fines is 182 1 01 01011 01 3000 110.
If arrears are detected, fines are transferred to the budgets of the constituent entities of the Russian Federation using KBK 182 1 01 01012 02 2100 110, and for fines KBK 182 1 01 01012 02 3000 110 is provided.
But for other categories of taxpayers, the legislation also provides for other BCCs. For your convenience, we have collected the main BCCs for income tax in force in 2018 into a single table
For details, see the material “What is the current BCC for income tax for 2017-2018?” .
Results
KBK's profit did not change in 2018. The KBK has been added to them for companies paying income tax on interest on ruble bonds Russian companies(if the bond issue falls on the period from January 1, 2017 to December 31, 2021).
When transferring payments, you should pay attention to which budget the funds are credited to - each of them is characterized by the use of its own BCC. At untimely transfer The tax payer will have to pay penalties and, possibly, fines, which also have their own BCC.