KBK is what? BCF on Taxes

In the payment documents of entrepreneurs, and sometimes also in those that need to be formed for citizens to fulfill obligations related to the payment of various fees to the treasury, the CSC is often indicated. It may seem that the corresponding props are a mere formality. But this is not so. Correct KBK is the most important condition for the fact that the payment envisaged by law will pass and be fixed in the relevant departments. The indication of the correct information reflecting the CSC in bank orders is the most important factor in the entrepreneur's payment discipline. If it turns out to be incorrect, the state agency that expects the entrepreneur to receive the appropriate financial revenues can interpret the incorrect specification of the requisite in question as an evasion of the subject of tax relations from payment of statutory fees to the treasury. What is the KBK? How to ensure its correct use?

The essence of the KBK

CBC is a fairly simple abbreviation. It is deciphered as a budget classification code. It consists of 20 digits, in which data are recorded relating, for example, to the type of a payment, as well as their recipient. CSC is an instrument through which state bodies, where entrepreneurs should transfer certain fees - the FTS or, for example, the Pension Fund, correctly accept and distribute funds. There are a large number of varieties of payments to the treasury, which must be paid to taxpayers. KBK is a key tool for their classification.

The need to use the CSC is due to the fact that the state sets a task - to streamline tax revenues to the budget. Use a single settlement account for all types of payments is problematic. Note that the budget classification codes de jure appeared relatively recently in the practice of Russian accounting - in 1999. Then official forms of the appropriate payment criterion were introduced.

Inconsistency of the KBK

The codes in question are often changed. What is the reason for this? A unequivocal answer to this question in the expert environment is difficult to detect. In addition, the variability is characterized not only by the CSC, but also sometimes by the forms by which taxpayers transfer certain fees to the treasury. Therefore, the entrepreneur's task is to monitor the legislation regulating the interaction of businesses and state bodies, to see if any new KBK has come out. Experts recommend for the solution of such problems in a timely manner to purchase distributions of reference and legal systems or accounting services. It can be noted that there are several areas for which the new CSC is a rather uncommon phenomenon. The corresponding code in them most often does not change. Nevertheless, entrepreneurs are recommended in all cases to specify the appropriate payment requisites. In case the invalid code is specified in the payment, the party accepting the funds will not be able to correctly fix the transaction. Sometimes this can serve as the basis for application of administrative liability measures in accordance with the law.

Types of BCF

BCF is a parameter that can be related to a variety of types of payments to the budget. There are appropriate classification codes that are used in the interaction of state bodies and entrepreneurs in the process of calculating the profit and dividends. Paid when using BCF transport tax. Errors in applying the props are highly undesirable. If the entrepreneur transfers this or that collection to the treasury, using the wrong budget classification code, the payment is simply not credited.

There are several grounds for the classification of the BCF. Among the most common are the attribution of the appropriate code to the payment criteria established for insurance contributions. The following BCFs are relevant to this category:

- established for payments on additional tariffs for citizens employed in those types of work that are provided for in Article 27 of the Federal Law "On Labor Pensions";

- CSC for contributions, which must be transferred to the FIU as an obligation to form the insurance part of the pension;

- contributions paid to the Pension Fund for the purpose of enrolling in the funded part of the pension.

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

Obligations for which individual BCFs are provided are insurance premiums related to fixed. They can be set for IP, lawyers, notaries and other self-employed specialists. Codes of budget classification within the considered category are divided into those that are intended for use in payments for which funds are transferred to the insurance part of the pension, as well as those indicated in the settlement documents for which the fees go to the funded part of it.

There are KBK, which are set for arrears - money, which entrepreneurs for some reason underpaid to the FIU. Similarly, codes are set for the transfer of finance to the insurance part of the pension, and there are those used in the payments when transferring money to the funded part.

BCF in the payment of personal income tax

The situation is interesting in the event that the type of collection that is paid when the BCF is involved is NDFL. The fact is that the Russian legislation established 4 types of budget classification code for personal income tax.

Personal income tax in the Russian Federation can be paid by different categories of taxpayers: natural persons, tax agents, IP, and foreigners who work in Russia (for example, using patents). Under this scheme, an entrepreneur can pay the following personal budget classification codes when specifying the Personal Income Tax:

- the code necessary for the correct distribution of personal income tax from incomes that are formed with the direct participation of tax agents (except for those types of revenue that are calculated and paid in accordance with the provisions of 277th article of the Tax Code of the Russian Federation);

- CSC used by the state for fixing in the state treasury NDFL, which is paid by IP, lawyers, notaries and other self-employed specialists;

- the code by which the personal income tax is recorded in the budget, transferred from the income of natural persons on the basis of the provisions of Article 288 of the Tax Code of the Russian Federation;

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

These BCFs should be used by firms that hire workers under employment contracts, as well as IP, if they are employers. That is, the mentioned details are applied when paying fees to the treasury from the salary of employees. Also, the CSCs that we are considering are used by tax agents, if there is a need to pay dividends provided for by equity participation in any business. In addition, the codes of budget classification will need IP, which conduct activities in the general tax system, lawyers, lawyers, notaries and other self-employed specialists.

Factor of a variety of figures

We have considered only some examples of BCF classification. The categories in which the corresponding codes can be submitted are huge. There are very many types of fees for which a separate BCF is installed: transport tax, real estate, personal income tax. In this case, as we noted above, the codes should be relevant. If an entrepreneur makes a payment on the CSC, which he once used successfully, and then he changed, the transaction will not work.

Sanctions for errors when using codes

Actually, what sanctions can an entrepreneur expect if he makes a mistake in choosing the code in question? In these cases, it is likely that you will receive a fine. Errors in the CSC are most often interpreted by the state as tax evasion by the taxpayer of the obligations provided for by law. It can also be noted that in a sense, the fact that even if the budget classification code is not correct, the bank nevertheless carries out the payment order - and the money is withdrawn from the settlement account. Yes, they then come back, but all this time, maybe they could benefit the business.

If the employer transfers, through the CSC, to the Pension Fund or the FSS, then in the event of errors in the relevant codes, the agency - in accordance with generally accepted practice - will consider that the subject of payment of fees evades commitment. As a result, the enterprise will have to pay the appropriate funds to the treasury again - but with decent penalties.

FZ № 212, regulating the issues of payment by entrepreneurs of fees to the treasury, as lawyers note, contains direct indications that entrepreneurs are fully responsible for incorrectly indicating in the payment orders budget classification codes.

Detect and correct the error

However, it is always possible to correct the consequences of misuse of the CSC. Fines and penalties are annulled, of course, rarely, but once having learned to recognize mistakes in working with budget classification codes, the entrepreneur will probably try not to admit them in the future, and thus can avoid the appropriate sanctions.

To begin with, consider the rules that reflect the specifics of the charge of penalties in question. Let's say that there was such a situation: a person transferred the fees to the Pension Fund and used the incorrect CSC. The FIU did not accept the corresponding payment. What will be the actions of the relevant state structure envisaged by law?

In general, the actions of the entrepreneur will be interpreted unambiguously - as an evasion of the obligation to transfer to the treasury of statutory fees. Fee will be added. However, if the payment on fees reaches the FIU but is not fixed correctly, due to an incorrect CSC, the entrepreneur has a legitimate opportunity to send a message to the relevant organization specifying the payment code.

It is necessary to draw up an application to the FIU in the prescribed form and attach to it a copy of the receipt confirming the transfer of funds. After in the accounts department of the Pension Fund there will be information that the money has arrived and fixed correctly, in accordance with the CSC, the FIU will stop charging penalties.

As a rule, the procedure for specifying the data in question does not take more than three days. By the way, a scenario is possible in which an entrepreneur, having decided to consult with employees of any state organization beforehand about the use of correct KBKs, will receive false information. If he proves it later, then, as some lawyers say, you can avoid a penalty. Or even cancel it - this is the rare case.

There is information that amendments are made to Federal Law No. 212, according to which the taxpayer can verify the details of payments. For example, if there was a change in the BCF, and he could not find out about it in a timely manner and indicated an incorrect code, it would be possible to do without charging any penalties.

Where to get the right code

What sources contain up-to-date information on budget classification codes? How can an entrepreneur know which CBC he needs to specify in a particular case? The main resource here is specialized reference books of requisites.

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

Tax officials provide relevant information to all those who apply: entrepreneurs who pay fees on revenues or for employees; Citizens who pay using the CSC, transport, land tax or the same personal income tax received from the sale of property.

The order of application of the CBC is regulated by the orders of the Ministry of Finance of the Russian Federation. The necessary documents are approved in the year preceding that when entrepreneurs need to transfer certain fees. In the orders of the Ministry of Finance, completely new budget classification codes can also be approved.

Structure of the KBK

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

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

The 12 and 13 digits of the budget classification code indicate the specific level of the public financial management system. So, if it is a question of the federal budget, then the code 01 is put. If the payment is to be credited to the regional financial management system, then the code 02 should be used. For transfers to the local budget, 03 is used, in the case of the city treasury - 04, for the regional budget The code 05 is set. Payments to the Pension Fund are indicated by the symbols 06, contributions to the FSS - 07.

In the 14th digit of the code a specific type of payment is fixed. So, if the entrepreneur transfers the tax to the budget at a certain level, then he needs to use code 1 in this part of the BCF. If paid when using the BCF penalty, then figure 2 should be put. As for the 15th and 17th digits, In almost all cases, zeros are set. Three figures at the end of the budget classification code determine the type of income that the state receives. For example, 120 is used if the basis for collecting, at which the CSC is put, is the land tax. Code 110 assumes the transfer of payment to fees paid by entrepreneurs from the proceeds.

The Importance of the BCF

Well, we determined that the KBK is not just a formality, it is the most important payment criterion. In payment orders formed by entrepreneurs in the process of settlements with the state, it is necessary to indicate the correct code of budget classification, otherwise you can not avoid unpleasant financial costs.

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

Thus, entrepreneurs and natural persons, when necessary, should use the most reliable sources, in particular, when it comes to large amounts of fees to the treasury, in which the CSC is indicated. You can apply for advice in the Federal Tax Service.

Many citizens are completely unacquainted with the KBK: deciphering this term for them means little. But it is always useful to know the specifics of the legislative regulation of interaction between state bodies and taxpayers. This will avoid accidental mistakes in the performance of statutory obligations by subjects of civil legal relations, which are connected with the transfer of certain charges to the state treasury.