What is a bcc? What is each of its numbers responsible for? How to identify a company’s BAC by TIN? Is it possible to calculate it? All this will be described later.
What is BSC and why is it needed?
Asking the question of how to find out an organization’s BCC online, few people think about the meaning of the first abbreviation. But in vain. It provides the key to a faster and more efficient search. BSC is the code of a budget organization. This concept is enshrined in the Budget Code. It denotes a system that groups expenses, revenues and their sources for a budget institution.
This code must be indicated in various receipts and payment orders so that contributions, taxes or penalties are correctly transferred to the addressee. To some extent, KBK is an analogue of a bank account. Only in the case of him the amount is sent to the "account" of the state.
Code structure
Having analyzed the components of the code, we will be able to answer the question of how to find out the organization’s KBK by TIN. The code consists of only twenty digits. Each of them has its own role in the overall sequence. At the same time, KBK is subdivided into two varieties:
- expendable - 5 groups of 4 numbers;
- profitable - 4 groups of 5 numbers.
These groups help to quickly and clearly distribute funds within the budget.
Most payers are looking for revenue codes. So what does an organization's BSC consist of? How to find out the recipient's TIN code? All this should be analyzed in more detail. Let's consider in order four blocks of components:
1. The first three digits informs the coding of the administrator, who is engaged in tracking the receipt of the due amount of payments within the acceptable time frame. Such an administrator may be the tax inspectorate, municipal authorities or extrabudgetary funds. Fourth digit:
- 1 - payment by an individual or legal entity;
- 2 - gratuitous payment;
- 3 - payment from the entrepreneur.
2. The fifth and sixth digits are the code of the tax payable or other payment:
- 01 - VAT;
- 02 - social insurance;
- 03 - VAT on products sold directly on the territory of the Russian Federation;
- 04 - VAT on imported products sold in the vast Russian Federation;
- 05 - payment of UTII.
3. Seventh-eleventh digits - article and sub-item of tax.
4. The twelfth to thirteenth digits - the type of treasury where the funds will go:
- 01 - state;
- 02 - subjective, district;
- 03 - budgetary fund of local order;
- 06 - pension accumulation fund.
5. The fourteenth figure is a type of receipt:
- 1 - timely payment;
- 2 - payment from interest;
- 3 - payment of a fine.
6. The fifteenth and sixteenth digits, oddly enough, do not carry any meaning - they are just two zeros.
7. The last three digits - code of the article of income:
- 110 - payment of tax deductions;
- 140 - forced payment.
KBK organization. How to find out?
According to the TIN, this is impossible, since the individual tax number and the code of the budget organization do not depend on each other directly. KBK is calculated according to the algorithm presented above, which clearly shows that the TIN does not form any of the groups of numbers represented in it.
Finding the answer to the question of how to find out the organization's BCC by TIN will not lead to any results. The right source is the official website of the Russian tax office. Codes of budget organizations can be viewed for any year. BSC data is regularly updated, so the information on the site will be as reliable as possible.
There is no service or service that tells you how to recognize the organization’s BCC by TIN or OKTMO.
Common KBK
For example, you can parse frequently occurring payments and their codes:
1. Obligatory social insurance - 393 1 02 02050 07 1000 160:
- the first three are the administrator - the social insurance fund;
- 1 - obligatory payment;
- 02 - symbolizes payment for a social insurance fund;
- 02050 07 - payment item;
- 1 - mandatory payment;
- 160 - the article to which the specified contribution relates.
2. Taxation of value added - 182 1 03 01000 01 1000 110:
- the first three characters are the service that accepts the payment;
- 1 - tax, mandatory payment;
- 03 - VAT for goods sold in the Russian territory;
- final figures - payment for the federal budget, tax on the fact, not overdue, designation of payment of mandatory tax for the population.
3. Tax declaration for private payers - 182 1 01 02010 01 1000 110:
- the first three are the code of the Federal Tax Service;
- 1 - payment of tax, and not other payment;
- 01 - a special code for personal income tax;
- 02010 - income to the federal budget;
- 01 - timely payment;
- 110 - a symbol of the mandatory tax charge.
It turned out to be impossible to tell how to recognize the organization’s BCC by TIN, since such an algorithm does not exist in principle. But we hope that the more effective methods mentioned in this article have helped you solve this issue.