The budget classification is the same for all budgets. Namely, the following items are similar: CSC-revenues, CAC-expenses, CAC-sources of deficit coverage. Using them, you can compare the performance of budgets.
What is a bcc?
The budget classification code is a special digital code that is used to group the budget items of the state. BSC is used for budgeting and reporting on their implementation. In addition, the codes provide comparability of indicators.
What is a BSC defined by the Budget Code. This concept is defined in the document as “a grouping of revenues and expenses, as well as sources of financing the budget deficit”.
Decryption
Codes of budget classification are used in documents in cases when one of the parties is the state and its bodies. For example, as everyone knows, the BCC is indicated when paying taxes and fines.
The KBK decoding is 20 digits, which are divided into four parts.
- "Administrator". It includes three characters, and also determines the authority (administrator) of receipts (for example, the Federal Tax Service - 182, the FIU - 392).
- "Type of income." 4-13 characters inclusive. The first digit indicates “group”: 1 - income, figure 2 corresponds to gratuitous income, etc. The next two characters are “subgroup” (01 - income tax, 08 - state duty, etc.). “Article” (7-8 characters) and “sub-articles” (9-11 grades) are taken from the settlement documents in accordance with the specific value given in the classification of income. “Element” denotes the budget level: 01 - federal, 02 - the budget of the subject, etc.
- "Program". It takes the next 4 characters (14-17). Serves for the distribution of taxes (1000), penalties (2000) and monetary penalties (3000).
- "Economic classification." Represents three characters at the end. For example, 110 - tax revenues, 130 - from paid services, etc.
In aggregate, a code is generated that must be indicated in the line "Purpose of Payment" in payment documents.
Codes are set by the Ministry of Finance. Changes are made quite often, in connection with which, when making such payments, it is necessary to check against the KBK directories posted on the Internet.
Where and how to find out KBK?
What is a BSC is now clear. How to find the correct number? For non-employees of financial institutions, the issue of assigning expense codes becomes irrelevant. Individual entrepreneurs, large and small companies, individuals who are taxpayers, mainly use the profitable BCC. You can refer to sites that specialize in providing assistance. On special services, you can fill out receipts for paying taxes.
You can also find out the code yourself if you turn to the order of the Ministry of Finance. In it, in separate appendices, each federal body secures revenues from tax and non-tax items with indication of KBK codes.
For clarity, several examples of the use of budget classification codes should be considered.
Code parsing examples
- KBK on taxes. The chief administrator of VAT on goods sold in the country is the Federal Tax Service (182). She is responsible for collecting taxes, paying fines. For VAT on goods from abroad, the administrator will be the Federal Customs Service (153). Thus, at the time of tax payment, the codes will be as follows: for Russian goods - budget administrator “182”, group “1”, subgroup “03”, income “01”, sub-item “000”, item “01”, subtype “1000” , KOSGU "110". In the CSC, the interest on this tax is replaced by a subspecies from “1000” to “2000”.
- Personal income tax - This tax has only one administrator - this is the Federal Tax Service of Russia (182).When paying this tax, the code will depend on which article of the Tax Code is charged. When making a payment, the following KBK is applied: PIT - the administrator of budget revenues “182”, group “1”, subgroup “01”, revenues “02”, sub-item “010”, item, subtype and KOSGU have codes similar to VAT.
For individuals, when paying tax on income received in the cases reflected in article 228 of the Tax Code of the Russian Federation, KBK, the same administrator, group, subgroup and article of income are the same as personal income tax, sub-item “030”, item, subspecies code and KOSGU are also similar .
- UTII paid by organizations and individual entrepreneurs who switched to it voluntarily. Payment is made according to the following BCC: the administrator is also the Federal Tax Service (182), the first group, subgroup “05”, income “02”, sub-item “010”, the element corresponds to “02”, subtype “1000” and KOSGU “110”.
2016 innovations
Various changes have appeared that are related to the tax sphere. Firstly, they are due to tax payments (as well as contributions) and the completion of tax reporting. Thus, the codes of budget classification are undergoing changes: they were considered and approved in 2016, in the month of July.
For example, the codes that are associated with insurance premiums intended for the payment of pensions have been modified. Some codes of the budget classification related to taxes and other contributions have also changed: for compulsory pension insurance. In addition, certain types of insurance - social insurance - have undergone changes.
When is a refund possible?
Sometimes the question arises: “What should I do if there is a mistake in the payment order?” If the KBK number is incorrectly indicated, a statement for clarification is written. This is possible even in cases where the payment has already gone to an outside budget administrator. If the budget code is not indicated in the receipt at all, then the amount falls into outstanding payments. Then a statement is written for the search and return of the transferred funds.
So what is a bcc? It is a budget classification code, which is necessary at the time of payment of funds for the state. BCCs are needed to determine whether payments are budgeted and to distribute them correctly.