A payment order, or “payment”, is the main document in accordance with which any transfers of funds through banking institutions are made. Its form is approved by law and has a uniform look. When completing a payment, KBK is an obligatory requisite. To avoid penalties and penalties from the tax, it will be useful to know from which parts this code is generated. The article will examine what a KBK is in a “payment system”, what is its structure, as well as filling patterns.
Basic wording
To understand what a KBK is in a payment system, it is necessary to know the definitions of the concepts of “KBK” and “payment order”.
Legislative use of a payment order, or payment, is established in part 2 of the Civil Code, namely in articles No. 863-866. This is a settlement document, which reflects a certain order of the payer, who has a current account so that a certain amount of funds is transferred to the recipient - an individual or legal entity. A transaction is made to the same bank or other institution. The payment is carried out according to the period prescribed by law or earlier, if indicated in the bank agreement.
BSC stands for Budget Classification Code. This is a digital code designation that is used to group various finances used in Russian legislation, in terms of budget expenditures, income and sources for financing. In Russia, a regulatory legal document in which the concept of this code is approved is the Budget Code. Next, we consider in more detail the composition of this code: what parts it consists of and what is indicated in them.
In the Russian Federation, BCFs are divided into revenue and expenditure, which are distributed across all budget levels. It is extremely important to know the relevant information on the BCC, since their distribution is carried out at a specific financial level, under a specific program. If an incorrect BCC is indicated in the payment, then a cash transaction can be canceled. Or they will be completely lost. So, what is KBK in a payment system, now it’s clear - this is one of the main details. Next, consider its structure.
The composition of the budget classification code
A KBK consists of twenty numeric characters. The code structure is quite complex and consists of elements that are also divided into several parts. It often happens that the budget classification code in the receipt looks like this: 00000000000000000130. This is a code for a paid service, for example, for paying for a kindergarten, for tuition, for medical care and other payments.
Nevertheless, all 20 characters of this code are structured and consist of four main groups - administrative, revenue and others. There are also subspecies, for example, by type of income. Let us consider in more detail the composition of the budget classification code for income as the most common.
Administrator
The first three digits in the KBK, which form a grouping of numbers, are called the administrator. They show which institution is the budget manager, that is, its administrator. These enterprises include the tax service and other state bodies, local governments, as well as other organizations that are entrusted with the powers of managers.
Suppose that the Federal Tax Service code in the KBK will start like this - 182-000-000 ... 0, and the Pension Fund code - 392-000-000 ... 0.
Types of income
The next part of the budget classification code reflects the type of income. This part contains half of the entire code and consists of ten characters, digits, which depends on which BSC to indicate in the payment.They, in turn, are divided into five constituent elements:
- Income group - 4th category in the code, includes a figure indicating the following values: 1 - income; 2 - gratuitous transfers of funds; 3 - income from entrepreneurial activity or another, which brings a certain income.
- Next is a subgroup - 5-6 characters KBK. Their designation depends on the values listed above - if it is income, then the property tax code is written here, for goods, for profit, etc. If this, for example, is gratuitous income, then it depends on who transfers them - state bodies (03), non-residents (01), gratuitous payments from other budgets (02) and others.
- The next subclass, occupying the two digits of the BSC is the article. They are prescribed strictly with the classification of income, in accordance with the budget classification in Russia.
- From the 9th to the 11th category they are called the sub-article, in which the values of the fourth subclass, the article, are concretized.
- And the final element of the type of income is the classification of revenues. Fixed for tax, non-tax and gratuitous income. For example, code 01 - from the federal budget, 02 - from the budget of the subject of Russia, 08 - from the Social Insurance Fund.
Program code
The third part of the BSC is the program code (from 14 to 17 bits), consisting of four characters. This element is used to indicate the payment of tax accounting: 1000 - to pay the most taxes, 2000 - if interest, tax or duty interest is due, and 3000 - to pay penalties for tax obligations and other contributions.
Suppose, this is how the BSC looks like for paying property tax to the budget of the subject of the Russian Federation: 182-1-06-01-011-02-1000-110.
ECD - Income Classification
And the final, fourth part of the code - the economic classification of income, takes the last three digits of the BSC. In this part, the encoding is indicated in accordance with Decree of the Government of Russia dated May 22, 2004 No. 249, in Appendix No. 2 regarding income. For example, 110 is tax revenue, 150 is gratuitous income, and 180 is other income.
This is how the BSC structure looks, which is used for budget revenues. If the BCC in the payment is indicated incorrectly, this is often the 14th character, which turns out to be registered as zero. Such documents are sent to the federal treasury as “unclassified” payments.
Wrong BCC in the payment: what to do
In general, Article 45 of the Tax Code of Russia establishes that even if the payment order was filled in incorrectly, this is no reason to believe that the payment was not made. Nevertheless, in fact, companies have to pay penalties and fines for incorrectly filling in the BCC in the payment system.
This is because the data cannot be immediately verified by the controlling authority, and financial transactions in the account cannot be diagnosed for some time. The incorrect KBK in the payment remains, and the payer is credited with an arrears, as if the tax had not been paid on time. How to fix this problem? There are two main options:
- Come to a banking institution and ask for confirmation of the transfer of tax deductions in a timely manner.
- Apply for payment verification. A receipt or certificate must be attached to it that the payment has been made.
The tax authorities will receive information that the tax was paid on time, albeit with an error in the code, and they will deduct the accrued penalties.
Filing a declaration
If the budget classification code is incorrectly filled in, you can also re-submit the declaration, which indicates the correct code. It is not legally established that additional documents are required. However, consultants in this industry are advised to add an explanatory letter to the declaration stating: the date of submission of the declaration and erroneous information that needs to be corrected.
This method will solve this issue in less time.However, you should be aware that if a desk tax audit is carried out, tax officials may require some explanation. Cameral call those checks that are carried out on the basis of declarations or calculations of payers and other additional documents. These checks are regulated by Article 88 of the Tax Code.
Details of the budget classification code in the payment
Where is the bcc payment? This requisite of the payment order is located at number 104. The order form is approved by the Bank of the Russian Federation Regulation No. 383-P dated June 19, 2012, which governs the rules for transferring funds. This document is unified, the number of the sample form is 0401060.
For greater clarity, below is a payment template with the specified details of the details.
Changes in filling in the BSC since 2017
The Ministry of Finance of Russia made adjustments to the BSC in 2016, in the regulatory document under the number 230н. These amendments entered into force from the beginning of 2017 and are valid until 2021, and now the payment for the new BSC is valid. Corrections occurred in the following areas:
- Taxes on income and profits of institutions that work with foreign companies and receive some income from them.
- Simplified tax system. For organizations that use the system of income minus expenses, the minimum taxes and advance payments are made for a separate BSC.
- Insurance contributions - from January 2017, the supervision of insurance premiums will be transferred to the tax authorities (except for contributions due to injuries), so the combination of some signs will change.
So, if a taxpayer pays on irrelevant KBK, money is not calculated, even if the payment was for a previous period. Next, for an example, we will give a sample of a bcc in a paycheck in 2017.
Examples of filling in payment orders for contributions
How to correctly fill out a payment order, in accordance with the new requirements? We will analyze the main details of the document. Below you will find a sample payment system for contributions with new BCCs relevant for the current period.
CSC on insurance premiums has the widest list of possible codes, since they are used by entrepreneurs in all tax payment regimes.
In the status of the payer, or in the 101st requisite, you must set the code 01 if payment is made to the tax insurance service (medical, social, pension). If the enterprise is an IP, then status is indicated 09. If the contribution is paid for injuries - code 08.
Next is field number 16 or the recipient field. Here you need to write the name of the Treasury of Russia and indicate your tax office in brackets. Previously, the name of the fund was indicated here.
In the TIN and KPP field - this is the 61st and 103rd details, the recipient of the funds, that is, the tax office, is registered.
At the base of payment (106) is written the code "TP", and not zero, as it was before.
Next, in the period field under number 107, the digital value of the month and year for which the contribution is transferred is set.
Document number and date (108, 109) - zero is put here.
And finally, the 110th field - in accordance with the order of the Bank of Russia of March 2016, you do not need to fill in this requisite.
Filling in the KBK in the payment order for personal income tax
In order to fill out the tax payment on income of individuals - employees of the organization, you need to know four areas, each of which will have a different BCC:
- Personal income tax levied on persons for whom the source of income is a tax agent. An exception is income from which tax deductions are made in accordance with Articles 227, 227.1 and 228 of the Tax Code in Russia. KBK in a payment for this type is as follows: 18210102010011000110.
- Another KBK for tax individuals will be for those engaged in entrepreneurial activities, is a private notary and carries out other types of private activities, in accordance with article 227 of the Tax Code. KBK: 18210102020011000110.
- The third area is tax in respect of certain types of income (Article 228).For example, these are persons who are not tax agents and work for hire or under a lease agreement for any property. Also included in these incomes are winnings in the lottery, in sweepstakes or in bookmakers, if the amount does not exceed fifteen thousand. So, for such income, the 20-digit tax code looks like this: 18210102030011000110.
- Finally, the fourth area is personal income tax as established advance payments from income of non-residents. Non-residents - individuals or legal entities that permanently work in the state, but are registered and reside in another. They do patent work. BCC for this type of tax: 18210102040011000110.
It should be noted that the codes of budget classification for taxes are presented above. And the digital value from the 14th to the 17th digit is 1000. If payment is made on a fee, then this category will be equal to 2000, and if the fine is 3000, then the sample payment from KBK in 2017 for personal income tax will be filled out like this:
Conclusion
So, in this material it is found out what is a BCC in a payment system. KBC, or the budget classification code, is the mandatory requisite of the payment order under the number 104. It is intended for some sorting of finances and their refinement. BSC consists of twenty characters, four parts.
If the payment order is filled out incorrectly - for example, according to outdated KBK, then this payment can be clarified - write a statement, and you can also file a tax return with new data. It is better to clarify in the explanatory note that the payment was made and when. Otherwise, fines and penalties will be charged to the taxpayer.