List of budget classification codes. Codes of the budget classification (CBC) of the payment order. Basic appointments of the budget classification

Codes budget classification regulated by order from the Ministry of Finance Russian Federation. The new version of the document, which was adopted in 2017, contains all the names of contributions and the corresponding values. All CBC are divided into the following sections:

• taxes for legal entities and individual entrepreneurs on land (including NFFL);
• tax payments for enterprises working on special tax modes;
• contributions to insurance policies;
• payments for expired periods;
• payments for new periods;
• classifier for fines and penalties;
• codes for other tax deductions.

Payments to the Pension and Insurance Fund also need to support the codes of the budget classifier. The declaration is filled with a tax agent, which is a responsible person in front of fiscal bodies. It is worth carefully monitoring the correctness of the filling of all lines, as the error will fail to fulfill obligations to the tax inspectorate. This state of affairs is fraught with the accrual of fines and other recovery.

What is the CBK for paying taxes?

CBC (budget classification code) is a combination of numbers in which state bodies identify and group revenues, expenses and sources of creating the country's budget. The code is indicated in any accounting declaration that is subject to control. The use of certain combinations of numbers is based on the regulations of the budget code of the Russian Federation.

The need to use the CBC is to resolve relations between entrepreneurs and the state. Reinforcement by payments with codes allows organizations:

• have official confirmation of the perfect payments;
• analyze the target payment of payment;
• get rid of penalties in case of problems with fiscal bodies.

Each company engaged in commercial activities, reports to the tax service, providing profit information and expenses. CBC can be figuratively called the state account. In connection with the complex structure of income and descending money There is a need to create a large number of such "accounts". In the process of making funds to the budget important role OKTMO also plays, which allows to determine the territorial affiliation of the municipality.

How to find out the CBK to pay transport tax?

Individuals and legal entities pay transport taxes in accordance with the provisions of the Tax Code of the Russian Federation. For the official enrollment of funds to the budget, the tax agent is obliged to enter the declaration of the corresponding CBC.

In the structure of the codes of the budget classifier in 2017, many changes were made, however transport tax Reforms did not touch. You can find out the need by order of the Ministry of Finance of the Russian Federation. The structure of the document is quite difficult to perceive an inexperienced taxpayer. In connection with this difficulty, it was customary to create official explanations and regulations at the FNS level. With the help of the explanations of the territorial fiscal bodies, you can easily find out the necessary code of the budget classifier.

All CBCs have a standardized length. Each of the twenty characters of the code corresponds to a specific parameter that allows you to identify the focus of the payment to the state budget. The structure of the combination of numbers consists of four blocks, each of which includes five characters.

How to find out the CBK to pay income tax?

All CBC are regulated by the order, which was issued by the Ministry of Finance of the Russian Federation. Using codes is supported by certain articles of the Tax Code. You can also find out the code for paying for income tax on the operational activities of the enterprise with regulatory acts and orders from local fiscal bodies that exit systematically and are clarified.

The CBC for paying income tax consists of twenty characters that are divided into four sections. Each combination is encrypted with certain information necessary to identify the payment.

The first three digits encrypt the data to determine the state body. The fourth digit of the code is the name of a group of income to which there is a tax. The following two characters indicate the specifics of the payment. The following group is the number encrypts the value of the article and the income fault.

• stock;
• regional;
• federal.

The following four digits determine the focus of the payment:

• payment of collection or fee;
• payment of pencils;
• payment of the penalty.

The last three digits help determine the classification of the type of income. The integrated use of data combinations numbers makes it possible to identify automatic mode. The correct approach to the analysis of the CBC will help correctly read ciphers and determine the target payment for the payment.

How to find out the KBK to pay for real estate tax?

Real estate tax payment involves the use of the code of the budget classifier. The values \u200b\u200bof all CBC are contained in the order of the Ministry of Finance of the Russian Federation. For some individual entrepreneurs, it is rather difficult to work with such documents, so local fiscal bodies make their own regulatory acts that are clarified.

The use of a budget classifier codes is mandatory for all organizations engaged in commercial activities. Responsibility for the correctness of the enhancing codes in the declaration is assigned to the accountant of the enterprise. It should be borne in mind that errors in filling codes in the declaration can lead to the appearance of debts. The system will not be able to recognize the combination of numbers, so the payment simply will not reach the recipient.

Hello! In this article we will tell you what the CBC is and what is it necessary for.

Today you will learn:

1. In which documents you can meet the CBK;
2. How figures are decrypted in the CBK;
3. What innovations touched on the CBC in 2019.

Changes in 2019.

In 2016, new standards were developed. applications KBK. Some codes were excluded, as well as new. In addition to the listed changes associated with USN and insurance premiums, there are other, no less important.

Since 2017, the following main innovations have occurred:

• The number of codes intended for payment of NDFL. This is due to the addition of classifiers to interact with foreign partners;
• Profit tax was also replenished with new codes due to their need when monitoring translations with foreign counterparties. Also by this kind The contributions appeared new CBC related to the payment of fines and penalties;
• IN new edition The classifier is excluded by some CBC associated with alcohol and furnace fuel.

• The income tax was replenished with a new code associated with interest income from bonds in the ruble equivalent. The innovation concerns bonds issued for the period from 01/01/2017. on 31.12.2021.
• Excise taxes were supplemented by the code of electronic cigarettes and other mixtures containing nicotine.
• The introduction of the resort collection also required to create new code For its payment.

2019 introduced two new significant CBK. They were approved by order of the Ministry of Finance №245n dated November 30, 2018. This is:

• Professional income tax for self-employed.

Single tax payment for physicals - some amount that can be transferred to payment property Taxes: Land, Transport and others. According to the corresponding CBC, they will be separated by an inspector.

The CBK associated with:

• Payment;
• Translation;
• Tax on vehicles;
• for organizations;

CBK for NDFL 2019

CBC table for insurance premiums 2019

• Payment of contributions for workers and other physical

• Payment of insurance premiums for additional tariff

• Failing fixed insurance premiums IP

• Payment of contributions for accident workers

CBC on VAT in 2019

CBK for state duties

CBK on USN in 2019

CBC for 2019 on excise

CBC 2019 for property tax of legal entities

CBK for land tax in 2019

CBC for UTII in 2019

CBK for income tax in 2019

CBC patent in 2019

CBC software (NPPI) - Mineral mining tax

CBK for ESHN - Unified Agricultural Tax

CBC 2019 for taxes and fees in Crimea and G. Sevastopol

Payment of resort collection

The tax can be introduced from 05/01/18. In the Krasnodar Territory, Altai, Stavropol and in some territories of Crimea. For these purposes, a new CBC is introduced - "Resort Collection". Its code: 000 1 15 08000 02 000 140, where instead of the first three digits - "000" will need to be added to the code of the administrative territory on which the collection is charged.

CBK on sales collection 2019

CBK for transport tax in 2019

Other payments and fees

The need for KBK

There are many codes that are used by state structures to simplify control over the activities of physical and. In addition to them, there are those that are needed for timely and targeted receipt of payments. Such coding and the CBC refers to the budget classification code.

It means a sequence of numbers, which will send any payment for its intended purpose. All payments coming in tax authorityhave their own "place." For example, you pay taxes on or enter advance payment by extrabudgetary contributions - These amounts have a different appointment, and therefore will be taken into account in different directions.

So that all amounts entering state structures are not confused and it was clear that they are translated, everyone monetary translation Assigns the CBC. This is an extensive classifier that includes many codes for a variety of payments.

CBC is required for:

• Correct payment of money;
• Tracking the history of translations;
• Facilitating accounting in government departments;
• Financial flow management;
• Fixation of debt on account.

In which documents are the KBK is affixed

Budget classification codes - These are mandatory attributes of payment orders for payment:

• Fines;
• Pencils;
• Tax amounts;
• Contributions in extrabudgetary funds.

In addition, the CBC must be denoted in some declarations:

• On transport tax;
• By ;
• By .

If you need to fill in the declaration or arrange payment order Using the CBC, you can always find a list of current codes on the official tax service website. It is convenient if you do not know the decoding of the codes, and the document is necessary.

In any payment order formed, for example, the Tax Inspectorate already has the CBC. You do not need to look for and put it on your own. According to the figures contained in this code, the payer will immediately determine the purpose of the translation and correctly take it into its activities.

Decrypt to KBK

Any code in the CBC classifier includes 20 digits, each of which has its own purpose:

• Figures with the first on the third mean the addressee to which the payment is intended (for example, code 182 - the tax inspection, 392 - Pension Fund, and 393 - Foundation social insurance);
• The fourth digit means a payment group (if the tax authority receives amounts to its account, then they are characterized by income and are noted by one);
• The fifth and sixth digits mean a subgroup of the previous discharge, that is, the type of income (for example, 06 - property tax, 08 is a state duty, and 16 - different pheals);
• With the seventh of the eleventh digit - explain in more detail the essence of income and its subsection;
• Figures 12 and 13 mean at what level payments will be credited (for example, federal budget denotes "01", and regional receipts - "02");
• Figures from 14 to 17 are determined that the means (for example, carrying out the main payment - 1000, the payment of penalties - 3000 were translated (for example, 3,000 penalties);
• Figures from 18 to 20 classify the types of income paid to the budget (120 are revenues from the property, 130 - from the provision of services for fee, 160 are transfers to social goals).

Let's look at the digital values \u200b\u200bon the example of the CBC182 101 02010 01 1000 110:

• 182 - Payment is aimed at tax inspection;
• 1 - the income of the tax authority;
• 01 - payment of income tax;
• 02010 - the employer acts as an agent for paying taxes;
• 01 - Payment is made to the federal budget;
• 1000 - payment of the tax itself;
• 110 - income from tax receipt.

Conducted CBC 182 101 02010 01 1000 110 means translation for legal entities for its workshoes. Payment is transferred to the tax inspectorate of the federal level.

CHANGES OF THE CBC for Insurance and Tax Contributions

In 2017, a lot of new things were introduced in a budget classification. Changes relate to, in particular, contributions to extrabudgetary funds. Now these payments are under the control of the tax authority. Exceptions are payments associated with production injuries. They should also be carried out in the social insurance fund.

Since the beneficiary of payments has changed, the classifier code has become different. In 2018, it is necessary to apply only new codes that have been introduced from January 1, 2017. Codes acting earlier, use is not allowed.

If earlier the first three figures were designated as 392 (FFR) and 393 (social insurance fund), then it is necessary to put 182 for these deductions in the CBC (recipient of the Translation - Tax Inspectorate).

Fill the receipt for tax payment

To pay a tax or penalty on it, it is necessary to correctly fill in calculated document, by unified form 0401060. The CBC in it is indicated in line 104.

Basic rules when filling out a payment document:

• As a addressee (line 16), you must specify the tax inspectorate (abbreviated);
• In the Inn field (Row 61), the tax number is indicated (10 digits);
• The accrual identifier will be "0", if it is the current payment (22rd line);
• CBK is indicated as "182";
• It is indicated in the field 103 and equal to 9 digits;
• Row 105 contains an OCTMO code, which is 8 or 11 digits, depending on the region;
• The field 106 denotes the purpose of the payment. Contains 2 capital printing letters (for example, current payments are denoted by a combination of "TP");
• In line 107, the payment period is indicated (for example, the recording "KV.03.2017" means payment for the third quarter);
• The 108th line determines the basis of the payment (the value "Tr" says that payment occurs at the request of the tax authority);
• Row 109 reflects the date in which the foundation appears for making a payment;
• String 110 is not filled from 2015 (we add "0");
• The 21st field reflects the amount of payment (when paying the tax, we put "5").

Make a payment order can be easily with the help of the official site of the tax service. Going to the Internet page of the State Structure, you can form a document on the payment of tax and pay in any bank or through personal Area. At the same time, the CBC and other encodings will be automatically affixed. It also contains a table with the entire list of the CBC.

If an error is allowed in the CBC

If for some reason you made a mistake when writing the CBK, then the tax must not regard this fact as a lack of payment. In any case, this is said in Tax Code. In fact, penalties can be accrued.

Since the means that are sent with incorrect details cannot be quickly founded, then you will be charged arreed, which threatens the penny. A hundreds of payments come to the tax daily, and find your choice among them is a difficult task that few people want to do.

To assure the tax authority in the fact that you are a conscientious payer, you need:

• Contact that bank where you transported and ask for a payment order with a bank mark that the payment is implemented;
• Write an application for the search for your payment.

After the tax operator receives confirmation of documents from you, the payment will be found and will be credited to your favor.

If you made a mistake in the CBK in the preparation of the declaration, then the refinement can be submitted. It is better to attach it explanatory notein which it is recommended to specify your error and the date of delivery of the primary declaration.

It is important to understand that if a non-existent CBK is in the field 104, the bank will not accept such a payment order. In this case, you can immediately correct inaccuracy. Most often, when mistaken in numbers KBK, the payment goes to another agency or is regarded as unclear. However, the likelihood that he will still reach the addressee and will be enrolled. You will not be considered a violator of the law if you have been transferred on time.

If you received a penalty for the fact that the payment entered the tax untimely due to an error in the CBC, you can challenge the actions of tax representatives. Such cases were already, and the court performed on the side of the plaintiff.

This article will help taxpayers to deal with how to make CBK B, the OCTMO code, the amount of compensation, which is required as compensation for overpaid income tax, as well as with other nuances relating to the completion of the first section of the tax return.

• Declaration for 2017.
• 3-NDFL for 2017.
• To fill out a form.

Individuals filled the title page of the tax return, in the transition to the next step - the introduction of information in the first section will face several incomprehensible abbreviations, including the CBC code. Such a reduction is decrypted as a budget classification code and consists of a combination of twenty-numbers.

Attention! the federal lawAdopted on 07/31/1998 at number 145, published in the Budget Code of the Russian Federation, regulates such a concept as the code of the budget classification.

What is this code and why it is needed

In order for all income and taxpayer costs to be controlled by government agencies, entered into the CBK. This code also serves to make it easier to check the correspondence of certain indicators. In addition, using the codes of this kind, the process of classifying sources of financing related to budget deficiency, as well as a procedure related to various operations of public or legal devices.

Code combinations are governed by special orders issued by the Ministry of Finance. New orders appear quite often, so all taxpayers before making the CBC it is recommended to carefully check whether it has changed. This can be done quite easily - with the help of a reference book that enlists all the budget classification codes, which can be found using Internet resources.

It should be noted that this code applies in cases where the case concerns the instructions of a payment nature, as well as documents intended to specify the reporting data on payments that are mandatory for all individuals and are listed in the state budget (for example, NDFL).

Structure

In order for any applicant for a tax deduction to be easy to navigate in all twenty-digits of the budget classification code, we suggest familiarizing yourself with its structure consisting of the following parts:

How to indicate

After the title page form 3-NDFL follows the first section entitled as information about the amount of tax. In the case of declaration, in order to reduce the taxable base, we are talking about the tax that according to the law should be reimbursed to the physical person. This sheet consists of three columns, the first of which is designed to make various indicators (CBC, OCTMO and the amount of tax compensation), the second is the code code, and the third - for numerical values \u200b\u200bof the indicators.

The budget classification code is indicated in the 030 field, divided into twenty cells. Each cell should be one digit, and be fitted neatly, understandable handwriting and not to climb outside the cell.

Filling from other fields of the first section

In addition to specifying the CBC code, it is necessary to put some details on this page - its number, the applicant's identification code for the tax discount, its full name, the date of design and signature.

After that, to complete the process of registration of the first partition, you will need to fill out several rows with the following codes:

010 – since the subject of discussion of this article was the formation of a 3-NDFL form in order to accrue the taxpayer of deduction, in this line the figure 2 is set, denoting return of NDFL From the state budget;

030 - in this line is affixed by such an indicator as OKTMO code. This is a combination of eleven digits, with the help of which the classification of the territories of municipalities is carried out. The necessary physical face that fills the first section 3-NDFL, the code can be easily found in the appropriate directory or on the Internet on a specific site;

050 – here the applicant for deduction should write the amount that he will be reimbursed from the state treasury. Please note that this is not the amount of accrued deduction, but the amount of compensation, which will be returned to the physical person for overpaid income tax. This amount It is necessarily indicated in rubles.

In 2017, in order to find out the amount of compensation, the individual must know exactly the sum of several indicators: income for taxable periodFrom which NDFL was not removed, as well as deduction. Calculate the amount of compensation as follows:

(amount of income without removal of NDFL) - (amount provided tax deduction). For example, if the profit for the tax period is 600,000 rubles, and the amount of the tax discount is 150,000 rubles, then there are 450,000 rubles;

((result obtained in the first paragraph) / 100%) * 13%. After the proposed miscalculation will be releasednDFL size, which should be removed from the income of the taxpayer after granting him deduction (58 500);

(The value obtained in the first paragraph) - (value from the second item). The amount of 391,000 rubles comes out, this is the total amount of profit for the tax period as taking into account the shot income taxand taking into account the accrued discount;

(the total amount of income from which the NDFL was shot) - (result from the third item). Since the total profit is 600,000 rubles, if you take away 13% from this amount (size tax collection) It will work out 522,000. Thus, 131,000 (522,000 - 391,000) comes out, and after being 13% of this amount, the desired amount of compensation will be released - 17,030 rubles.

As you know, it is known to pay for NDFLs, organizations for their employees, IP for themselves, as well as individuals in case of obtaining certain types of income. At the same time, the payment of this tax sometimes cannot happen, does not occur in fact or the amount of taxes is not deliberately listed. In this case, all payers will have to suffer responsibility for non-payment of taxes. What liability is provided specifically for personal income tax, in what cases it is applicable relative to the payers, as well as which CBK fines on the PMFL 2019 are provided for tax legislation, Consider in this article.

Public income tax should pay all individuals in this category that receive certain types of income. For example, they are individuals who made the sale of property, individual-type entrepreneurs who have income, as well as organizations and IP, providing jobs and pay payroll to their employees.

Moreover, organizations are tax agents in which the state is entrusted with duties requiring strict implementation. So, providing its workers wagesThe tax agent is obliged to keep the necessary amount of tax from this income of the individual, which is calculated in the manner prescribed by law.

In addition to holding the tax amount, the tax agent undertakes to convey the data money sums to the state budget. This procedure has a clear payment time, for non-compliance with which on the tax agent, physical or IP will be accomplished by a certain type.

What payments should be calculated by the tax

By providing jobs to individuals, the employer pays the salary at least twice a month. Reporting according to payments occurs at the end of the month for which the salary is issued. It is necessary to keep the tax at the time of its receipt, in fact, and the amount to transfer to the budget no later than the day after the day of issuing a salary in the afternoon.

Mandatory payment are vacations, as well as temporary disability benefits. If the holidays are calculated by an employer independently, then hospital manuals They are paid only on the basis of the presentation of the hospital person with a sick employee. Reporting on these amounts is drawn up on the last day of the month when accrued occurs. Pay the amount of the amount of the employer has the right along with the salary. Transfer tax on these payments is needed the day after keeping them from an employee.

Also, the tax is calculated from the payments that are carried out when dismissal. This includes both salary and vacation tax and weekend benefits, the size of which exceeds the limits established by the legislation.

The transfer date to the budget in principle is one - the day after the payment of the employee and hold the amount of the tax.

When fines arise

The tax agent, which undertakes to recover the necessary amount of tax from the income of an individual and transfer it to the budget, in case of non-fulfillment of his duties, will be forced to pay a fine. Its size depends on the amount that must be kept and listed. It is usually 20% of the amount not retained or not paid.

It should be noted that to pay a fine to the tax agent will have only if he had the opportunity to fulfill the obligation assigned by law, but he did not. Sometimes there is no such possibility, for example, when the income of an individual has a natural look. Of this income, the tax does not hold, respectively, the fine also cannot be.

Another one an important point It is worth calling the completeness of the retention and transfer of the amount. If there is an arrears, that is, the tax is not fully listed, the penalty may also occur.

Since the tax agent has no right to pay this tax from own fundsIn the event that the retention of the tax amount did not happen, the penalties will not be, and the tax agent itself cannot be obliged to pay. He will have to pay the amount of the fine.

If the agent calculated this Suma from the income of the individual, but did not make timely transfer of the amount to the budget, he threatens not only arrears and a fine, but also penalties for every overdue day.

If it is discovered that it is not retained and the tax is deliberately paid, the amount of fine tax Services Have the right to raise up to 40% of the missing amount.

Used by the KBK

All taxpayers know that payment of fines and penalties is accompanied by an indication in the field 104 of the payment order of individual CBC codes. For fine and for penalty, different codes are used. Tax payer should be particularly attentive when filling out payment documents.

The main components used for NFFL fines are such codes:

• If NDFL had to list from the income that an employee received, CBC 182 1 01 02010 01 3000 110.
• If the penalty needs to pay the IP, which is on the Osn, - CBC 182 1 01 02010 01 3000 110.

It should be noted that the CBC fines of the NDFL did not change in 2019.

So, if a tax agent, an individual entrepreneur, or an individual who have a duty to pay NDFL to the state, did not, then they will have to pay apart from the tax itself.

A large number and variety of tax species has set the task to streamline their payments to the budget. This task was solved using the codes of the budget classification intended for enhancing all types tax Declarations When they are provided for verification, including mandatory and in 3-. And today we will tell you where to get and how to find out the CBC for 3-NDFL when paying tax.

Code concept

This code (CBC) is a set of twenty digits, the combination of which is encrypted by the data on which are listed and where taxpayers listed. The application of the budget classification in the form of code helps the relevant state institutions trace and classify the receipts of cash from taxpayers and their distribution on budget budgets.

The CBC is entered in the line 020 "Section 1" 3-NDFL.

What is needed by the CBC for employees (employees), from dividends, for individuals and in other cases, learn below.

About what KBK is, tells this video:

Goals use

Introduction to tax reporting CBC made it possible to solve several tasks at the same time:

• Trace the filling of budgets (including sources of financing) and their consumption. Match the reservation of budgets of various levels and reveal their inappropriate use.
• The group structure allows you to facilitate control over financial streams when searching for sources of income and the purpose of its consumption.
• Plan the filling of the budget at the expense of taxes.
• Quickly eliminate errors with incorrectly executed tax payments.

About CBC for listing NDFL for tax agents And other species will talk below. We will also touch on the issue of the CBC to pay the penalties on NDFLs, fines for and other subjects.

Views

Types of CBK differ by:

• Source of payments.
• Form of payments.
• Application (expenditure) of the funds listed in the budget.

And this is all encrypted in the twenty-digit code structure. More This looks like this:

• The first three digits mean the administrative affiliation of the payment. That is, what state structure It controls it. 182 At the beginning of the code indicate that the transfer occurs at the expense of the tax.
• Next - unit (1), which means receipt from the tax.
• The following 01 indicate the type of tax - income.
• Then there is a block of five digits (02010, 02030 or 02040), which means Article (02) and favings of the income group.
• 01 - budget code (federal).
• The four-digit program code indicates the type of payments (1000 - tax, 2000 - penalty, 3000 - fine).
• The last three digits 110 mean the code of the operation, in our case the tax arrival.

About the new CBC, who entered into force in 2016, will tell the video below:

The correctness of writing

Since the change in the value of budget classifiers is permanently, it is necessary to specify the correctness of the writing of the CBK before each feed. This can be done in several ways:

• You can contact the tax and find out this information from the inspector.
• The most economically advanced taxpayers can find this information in the accounting directory on details. The main thing is to choose the right year of release.
• On the tax resource, you can find the CBC in the income on individuals.
• Either on the same site in the online service to fill the tax payment receipt. If you correctly enter all the requested data, then the desired for the receipt will be displayed for the CBK in the declaration.

Regulatory regulation

• The legal framework for the budget classification code is the Budget Code of the Russian Federation (Law No. 145-FZ). And he is regulated by orders of the Ministry of Finance.
• The designation of the codes for this year was established by such an order on 01.07.13.