The use of the CBC is carried out on the basis of the instructions approved by the order of the Ministry of Finance of 01.07.2013 No. 65n. The instructions establish the structure, the principles of destination, the general requirements for the procedure for the formation and use of the CBC and are mandatory for all.
- budget revenues;
- budget costs;
- sources of funding budget deficits;
- sector operations government controlled.
Budget revenues are replenished by taxes and payments equal to them. They are very diverse, but everyone is assigned its own separate code budget classification, Moreover, the first three digits of the code indicate the payment administrator. The most common administrator code is 182, the FNS code of the Russian Federation.
CBK in payment in 2019
The fact that the budget is income for taxpayers - payment to the state treasury taxes and equivalent payments and insurance premiums (except for injury). Therefore, each of them arrives at the accounts of the territorial body of the Federal Treasury and is classified there on the basis of the CBC.
For any taxpayer or tax agent, regardless of its organizational and legal form, it is very important to correctly arrange the payment, as errors, for example, the incorrect filling of this field in the payment order may lead to the fact that money is credited "not to the address". The Federal Treasury can attribute it to the category of "unclear". So, the payer forms an unpaid obligation to the state, i.e., outstanding arrears, penalties, penalties and other sanctions from the state, in this case before the payment administrator. This can be avoided if it is true to specify the code of the budget classification.
Order No. 87N dated 09.06.2017, which made changes to the current instructions on the use of the CBC, contains new budget classification codes:
- excise. New codes of the budget classification were introduced on heating tobacco and nicotine-containing liquids, as well as electronic cigarettes (the order of the Ministry of Finance of 06.06.2017 No. 84n);
- spa collection. New CBC to enumerate the resort collection to the relevant budget. Now the payment should be transferred by 000 1 15 08000 02 0000 140 ("Payment for the use of resort infrastructure (resort fee), where the first three digits (zeros) will be an income administrator. While the resort collection administrator is not defined.
How to correctly specify the CBC in the settlement documents
The form of a payment order and on the transfer of mandatory payments to the budget approved by the indication of the Central Bank of the Russian Federation of 03.03.2003 No. 1256-y, and the rules of filling - MNS of the Russian Federation of 03.03.2003 No. BG-3-10 / 98. In 2019, the forms of payment order were applied, fixed by the Regulation of the Central Bank of the Russian Federation No. 383-P and the order of the Ministry of Finance dated November 12, 2013 No. 107n.
Each assignment field has its own code by which the Central Bank and the Ministry of Finance establish the rules for filling the details. For example, it is intended for the status of a payer.
CBK indicate in the field with code 104.
Example of filling out the field 104 in the settlement documents
Consider several examples of filling the field 104 in the taxpayer's payment order, payer of contributions.
Insurance contributions
From 01/01/2017 All contributions for mandatory insurance Employees, except for contributions "on injuries," must be transferred to the FTS. For the convenience of payers on the FNS website, information is posted, which CBC indicate for payment to the budget. So, to pay insurance premiums for compulsory pension insurance (20%) For June, we use 182 1 02 02010 06 1010 160.
Details of the payment order for OPS (20%) in January 2019:
- field 104 - the code of the budget classification, for example, insurance fee for compulsory pension insurance;
- field 105 - OKTMO, code of the territory all-Russian Classifier territories of municipal entities at the place of accounting of the taxpayer (tax agent);
- field 106 - For current payments, the TP code (current year) is specified;
- field 107 - indicator value tax period; can take an appropriate value of the period: MS - monthly payments;
- the field 108 is the document number, in this case it is set "0";
- field 109 - the date of the document, in this case it is set "0";
- field 110 - payment type, not filled;
- field 24 - Purpose, in this case indicates the number of the insured in the FIU of the Russian Federation.
Organizations
Sometimes it is necessary to distribute one tax at the appropriate rates at different budget levels: to federal and regional, for example, on profits.
Suppose you must pay a tax in the amount of 20,000.00 rubles in 2019. (Taxable base amounted to 100,000.00 rubles.).
To do this, you need to form two payment orders:
- the federal budget amount will be 3% - 3000.00 rubles;
- to the budget of the subject of the Russian Federation - 17%, that is, 17,000.00 rubles. In the example.
For each budget level, its budget classification code is defined:
- to the federal budget - 182 1 01 01011 01 1000 110;
- to the budget of the subject of the Russian Federation - 182 1 01 01012 02 1000 110.
Field code 104 orders for federal budget will contain the corresponding cipher:
For the regional it will be different:
Tax payment by an individual
Any citizen (payer) is forced to understand the CBC. This will be required to pay such taxes as land tax, property tax of individuals.
The basis for paying is tax notificationsent to the tax authority (clause 4 of Art. 397 of the Tax Code of the Russian Federation). Nevertheless, each payer must check whether the props are correctly indicated, including the code of the budget classification.
The payment is incorrectly indicated by the CBC: what to do
Since the CBC refers to a group of details that allow you to determine the package belonging, then when detected erroneously specified KBK. On behalf of the tax transfer, the payer has the right to apply to the tax authority with a statement about the refinement belonging. This position has repeatedly spoken by the Ministry of Finance (for example, a letter from 01/19/2017 No. 03-02-07 / 1/2145), FTS (for example, a letter from 10.10.2016 No. SA-4-7 / [Email Protected]), as well as an arbitration court in the decision of the North Caucasus District, from 04.12.2014 No. A53-7943 / 2013.
An indication of the application from January 1, 2005 new codes of the budget classification (CBC) approved by the Order of the Ministry of Finance of Russia No. 72n of August 27, 2004. And in accordance with the indication of the Bank of Russia of 25.08.04 No. 1493-y "On the peculiarities of applying the formats of settlement documents in the implementation of electronic settlements through the calculated network of the Bank of Russia", the maximum field length 104 of the calculated document is increased to 20 characters.
CBK (field 104) - this is budget classification codesfilled in the payment order in the field 104. For each type of tax in the payment order, its budget classification code is indicated (CBC). The maximum field length 104 (CBC) of the calculated document increased to 20 discharges (symbols).
The maximum number of CBC characters are affixed in requisition 104 (field 104) are determined in an amount of 20, and this is indicated in Appendix 11 to the position of the Bank of Russia dated June 19, 2012 N 383-P "On the rules of translating money".
And the CBC value itself can always be clarified by the table of the classification of budget revenue Russian Federationadministered by the federal tax service, which is given in the letter of the Federal tax Service Of the Russian Federation of December 16, 2005 No. MM-6-10 / [Email Protected]
The structure of the Classification Classification of the Budgets of the Russian Federation (CBC) consists of 20 discharges, combined in 4 parts, and has the following form:
Consider the structure of the code of the budget classification of income (CBC) of the Russian Federation in more detail.
Part 1: Administrator code consisting of 3 digits
Administrator - It takes 1-3 discharges of the CBC, consisting of three characters (symbols) and the corresponding number assigned to the main manager in accordance with the list of the main managers of the relevant budget.Administrators of revenues to the budget are:
- tax authorities;
- other bodies of state power;
- government bodies of state extrabudgetary funds;
- local governments;
- legal or individualsauthorized by these state authorities, as well as state (municipal) institutions created by these bodies
- code of the Federal Tax Service of Russia - 182-0-00-00-000 ...;
- code of the Federal Customs Service of Russia - 153-0-00-00-000 ...;
- code of the Pension Fund of the Russian Federation - 392-0-00-00-000 ...;
- foundation code social insurance RF - 393-0-00-00-000 ...;
- code of the Federal Fund compulsory medical insurance - 394-0-00-00-000 ... etc.
Part 2: Code of the type of income from 4 to 13 category of code classification of budget revenues of the Russian Federation, which consists of 10 characters
Group - It takes 4 category of the CBC (4 category of code classification of budget revenues of the Russian Federation).The fourth discharge in the code of income types includes the following groups:
- 000-1-00-00-000-00 ... - revenues;
- 000-2-00-00-000-00 ... - gratuitous listings;
- 000-3-00-00-000-00 ... - Revenues from entrepreneurial and other income-generating activities.
Subgroup - It takes 5-6 discharges of the CBC (5 - 6 categories of the classification of the income of the budgets of the Russian Federation). Its filling depends on the group.
The "Income" group (000-1-00-00-000-00 ...) includes the following subgroups of the CBC:
- 000-1-01-00-000-00 - income taxes, income;
- 000-1-02-00-000-00 - taxes and contributions to social needs;
- 000-1-03-00-000-00 - taxes on goods (works, services) implemented in the territory of the Russian Federation;
- 000-1-04-00-000-00 - taxes on goods imported into the territory of the Russian Federation;
- 000-1-05-00-000-00 - taxes on cumulative income;
- 000-1-06-00-000-00 - property taxes;
- 000-1-07-00-000-00 - taxes for the use of natural resources;
- 000-1-08-00-000-00 - state duty;
- 000-1-09-00-000-00 - debt on canceled taxes, fees and other mandatory payments;
- 000-1-10-00-000-00 - income from externally economic activity;
- 000-1-11-00-000-00 - revenues from the use of property in state and municipal property;
- 000-1-12-00-000-00 - payments using natural resources;
- 000-1-13-00-000-00 - income from rendering paid services;
- 000-1-14-00-000-00 - revenues from the sale of material and intangible assets;
- 000-1-15-00-000-00 - administrative payments and fees;
- 000-1-16-00-000-00 - Penalties, sanctions, damage compensation;
- 000-1-17-00-000-00 - other non-tax revenues;
- 000-1-18-00-000-00 - budget revenues budget system Of the Russian Federation from the return of the remnants of subsidies and subventions of past years;
- 000-1-19-00-000-00 - Returns of residues of subsidies and subventions of past years.
- 000-2-01-00-000-00 - gratuitous arrivals from non-residents;
- 000-2-02-00-000-00 - gratuitous receipts from other budgets of the budget system of the Russian Federation, except for the budgets of state extrabudgetary funds;
- 000-2-03-00-000-00 - gratuitous arrivals from state organizations;
- 000-2-05-00-000-00 - gratuitous arrivals from supranational organizations;
- 000-2-07-00-000-00 - Other gratuitous arrivals.
- 000-3-01-00-000-00 - revenues from property on entrepreneurial and other income-generating activities;
- 000-3-3-02-00-000-00 - market sales of goods and services;
- 000-3-3-03-00-000-00 - gratuitous receipts from entrepreneurial and other income-generating activities;
- 00-3-04-00-000-00 - targeted deductions from state and municipal lotteries;
Stand - occupies 9-11 CBC discharges (9-11 categories of the Classification Classification of the Budgets of the Russian Federation), indicated in the settlement documents strictly in accordance with the values \u200b\u200bgiven in the classification of budget revenues of the Russian Federation.
Element - occupies 12-13 discharges of the CBK. In 12 and 13 discharges, the CBC indicates the income element code, fixed:
- For tax revenues, it is assigned to the level of the budget system of the Russian Federation, depending on the authority to establish the tax:
- federal authorities;
- authorities of the constituent entities of the Russian Federation;
- authorities of municipal entities in accordance with the legislation of the Russian Federation on taxes and fees.
- For non-tax revenues, it is determined depending on the identity of the administrator of non-tax revenues to the budget to the corresponding levels of power.
- For gratuitous proceeds, it is determined based on the transfer belonging to its recipient.
- 01 - federal budget;
- 02 - budget of the subject of the Russian Federation;
- 03 - local budget;
- 06 - Pension Fund Russian Federation;
- 07 - Social Insurance Fund of the Russian Federation;
- 08 - Federal Compulsory Medical Insurance Fund;
- 09 - Territorial Mandatory Medical Insurance Funds.
Part 3: Budget revenue code of budget revenues from 14 to 17 category of code of classification of budget revenues of the Russian Federation, i.e. composed of 4 characters
Program - ranks 14-17 CBC discharges, which is used for separate accounting of the amount of tax (collection), penalties and cash recovery (fines) on this tax (collection). The budget revenue code (14 - 17 categories) consists of 4 characters.The classification of income programs is encoded by four signs, of which the first sign of the program code is used for separate accounting of the amount of tax (collection), penalties, monetary penalties (fines) on this tax (collection), therefore, in 14-17, the CBC discharges should be indicated:
1000 - when paying taxes, fees, contributions (including recalculations, arrears and debt);
2000 - penalties and interest on appropriate taxes, fees, contributions;
3000 - amounts of cash recovers (fines) on appropriate taxes, fees, contributions.
For example:
- CBC for income tax tax in the federal budget - 182-1-01-01-011-01-1000-110
- CBK for income tax on income into the federal budget - 182-1-01-01-011-01-2000-110
- CBK for a finance for income tax to the federal budget - 182-1-01-01-011-01-3000-110
Part 4: The economic classification of budget revenues is determined by the three-digit code for classifying the operations of the public administration sector in accordance with Appendix No. 2 to the Decree of the Government of the Russian Federation of May 22, 2004_g. №249.
Economic classification - ranks 18 - 20 discharges of the CBC and has the following values:110 - Tax revenues
120 - revenues from property;
130 - revenues from the provision of paid services;
140 - the amount of forced withdrawal;
150 - gratuitous and irrevocable receipts from budgets;
151 - receipts from other budgets of the budget system of the Russian Federation;
152 - transfer of supranational organizations and governments foreign states;
153 - Environments of international financial organizations;
160 - contributions, deductions for social needs;
170 - income from operations with assets;
171 - revenues from the reassessment of assets;
172 - revenues from the sale of assets;
180 - Other income;
410 - reducing the cost of fixed assets;
420 - reducing the cost of not produced assets;
440 - reducing the value of material reserves.
When filling out the field 104, the "budget classification code" of the most common error is an indication in the 14th discharge of the CBC of the zero value. Payments on such documents are sent by the Office of the Federal Treasury in the category "non-classified" receipts. The fourteenth discharge of the CBC is a symbol that is determined by the taxpayer, and in the settlement documents cannot take the value "0".
In addition to this material, information associated with payment orders can be viewed on the site.
One of the inalienable details you want to make payers when transferring tax and other payments to the country's budget is the CBC. He presents the sequence of numbers, when looking at which many citizens will only be wake-free, unable to understand what they mean.
For what are necessary and where to take it - problems that are certainly emerging from any taxpayer, at least once filling the receipt at the payment of state duty, recovery or excise. The instructions of the Ministry of Finance of the Russian Federation on the use of the budget system of Russia and additions to them, approving the CBK, are called to answer this question.
What is KBK
CBC is the abbreviation of the concept of "budget classification code". This is a long chain of numbers, which are a special cipher. Each number in this chain encodes a specific group of budget revenues in national System Finance. From the established sequence of these groups, it is possible to determine where the payment received, what is his goal, who is presented to the addressee and what missions are monetary resources are transferred, thanks to which it is possible to redirect them further.
The state budget is not a single invoice where coming payments accumulate, it contains multiple "branches": CBK, income, budget system costs, among which the reassignment of government funds is performed.
Example
For a more detailed understanding of the budget system, consider the cash flow at the CBC USN - income minus expenses. The payers of this tax enter enterprises and organizations at usno. Tax plates from legal entities are sent to the budget of the country, due to these funds are paid wages employees of the budget sector. Thus, commercial enterprises, producing deductions to the state budget, contain not only their employees, but also teachers, doctors, etc.
Minimizing the revenue and expenditure parts of the budget
All arriving payments with a mark "CBK are sorted according to economic programs. They accumulate at the CBC of the Tax Inspectorate, which takes into account the taxes separately depending not only from the CBC, but also from OKATO. This accounting allows you to conclude about the well-being of tax collection in a particular region.
Thus, the Ministry of Finance can "monitor" the receipt of taxes and other payments to the budget, according to the codes of the budget of the Russian Federation, and create plans, taking into account its consumables. The concept of codes was created described above in order to clearly compare with the state budget texture.
For which the CBK was introduced
Prior to the implementation of budget codes, the recipient and purpose of payment in receipts were indicated, but to study necessary informationBased only on the specified data, it was not possible. Currently, due to the introduction of CBC payments, you can clearly track the fate of any, even a minor amount entering the state budget, to really track, from whom the budget received finances on what grounds where they were directed and redirected.
Such a system greatly simplifies the work of national organizations to draw up the country's budget distribution program for the next year. In addition, this system helps to manage cash flows more efficiently than before the introduction of the CBC.
New CBCs with change in 2015
Order of the Ministry of Finance of the Russian Federation No. 150n approved new rules for the use of the CBC in 2015. Such changes affected several groups of tax deductions of commercial enterprises. First of all it is the KBK "Land Tax", which is now divided to pay for physical and legal entities. And, in addition, it is also distinguished by land affiliation category.
The tax inspectorate presented in 2015 a special table, which brought the main codes for 2014 with the same in 2015. This table, according to inspectors, much facilitates the filling of documents of commercial enterprises and will help accountants avoid errors in the formation of payment orders and declarations in which the indication of the CBC is required. What is a mistake in the code and how hard sometimes return the money back, many accountants know no obstacle.
Deciphering codes
The budget cipher contains twenty-numbers divided according to discharges into four informative parts:
- administrative;
- profitable;
- software;
- classifying.
Administrative part
The first elements of the encoding from three numbers - This is the indicator of the main payment administrator (in other words, the receiving addressee, in the name of which monetary resources are credited). Thus, for example, in the case of taxes, a numerical combination of 182 is used, with payments to extrabudgetary funds FSS apply CBC insurance With a combination of numbers 393, when transferring funds to the objective of compulsory medical insurance against the OMS Foundation - 392.
Profitable part
The profit block includes subgroups.
The first number of profitable share (in other words, the fourth total code) is the type of profit. Payment containing a tax figure - 1, free currency resources - 2, income from entrepreneurship - 3.
The next two numbers denote the purpose of payment (subgroup of profits), for example: 01 - income tax; 06 - Material taxes.
The last two numbers of profits code establish the degree of budget of the recipient (nationwide, territorial, regional and others):
01 - income tax;
02 - Social deductions contributions;
03 - Taxes on goods sold in Russia;
04 - Taxes on products produced outside Russia and imported;
05 - income taxes;
06 - Property payments;
07 - Contributions from users of subsoil;
08 - state duty;
09 - penalties and penalties for taxes that were canceled (for example, the ESN);
10 - income from export-import operations;
11 - Revenues from state owned by putting it in temporary use;
12 - contributions when using subsoil;
13 - Profit from compensated services state structures;
14 - profits from the sale of state property;
15 - fines and other fees;
16 - Reimbursement of damage caused.
Software
The cipher of four digits, called the "program", clarifies the type of payment arriving in the profitable part of the budget. Taxes I. state duties Classified by the number 1000, penalties - 2000, fines - 3000.
Classifying
The last group of numbers of three numbers corresponds to the payment with the code, according to the systematization financial work: 110 - tax income; 160 - public deductions.
110 - profits from taxation;
151 - revenues obtained by redistributing from budgets of other levels;
152 - receipts from other states and transnational corporations;
153 - Loans of foreign banks and receipts from foreign credit enterprises;
160 - payments for social deductions;
170 - Profit from the sale of property;
171 - Profit from the revaluation of the property of the state;
172 - Profit from the redistribution of property;
180 - Other profit.
So, understanding the rule of formation of codes, it is easy to learn to "read" the data of incomprehensible numeric chains, for example, cipher CBC "revenues minus costs" when used UKNO 182 1 05 01021 01 1000 110 deciphered as follows:
182 - Translation into the state budget;
1 - inflow in the tax version;
05 - Specifies the CBC of USN revenues-expenses;
01 - the number of financial notes;
021 - Substitution of the Financial Code;
01 - the recipient of the money is the state federal budget of the country;
1000 - initial fee;
110 - belongs to tax profit countries.
How to determine the CBK
The list of budget classification codes is located in a special CBC directory - from this important document and recognize the necessary numerical combination belonging to this or another payment. Changes in it, although infrequently, but still occur and are accepted by amendments and issues of the new reference book. Actual for 2015, the CBC directory was approved by the Ministry of Finance of the Russian Federation in 2013 (Order No. 65n of July 1, 2013). The CBC Classifier in 2015 adopted in the Decree of Decree on September 26, 2014 (Supplement 1).
And the IP codes of the budget classification are needed to competently filling out payment orders for the transfer of taxes, penalties, fines and any other payments in favor of the state. To indicate B. payment orders A special field 104 is assigned for the CBC. What this code is, can also be indicated in certain types tax Declarations and accounting reporting.
History of Introduction Codes and Nuances Applications
For the first time they were introduced in Russia in 1999 and since then has undergone many changes. The key codes that are actually used in all are at the very beginning of the directory. These are the codes of the revenue for holding payments on taxes and contributions to duties and excise taxes. Many entrepreneurs believe that the budget coding system is designed not so much to facilitate how much difficult to work by commercial firms.
It is unlikely that this is true, although application of the CBKAnd especially their frequent shift, really represents some inconvenience. So, with incorrect specification of the code, the payment may go to another budget, and the tax may be considered unpaid. Behind this follows the penalties and fines for non-payment. In addition, it is not always possible to return an incorrectly sent payment (not in that budget), especially if these are the budgets of different levels. For example, if you pay federal tax Cash was mistakenly sent to the regional or local budget, to return them from there to be a very difficult task.
To return erroneously translated funds, you will need to fill in a written application and submit it to your tax inspection With a request to assign another code to pay or if the payment was re-conducted for the desired code, return it to the company's current account. The tax authorities will not correct mistakes in payment orders.
The abbreviation of the CBC, which entered into payment documents in the exercise of payments to the state, says nothing to ordinary citizens, but it is not only familiar to the specialists of budget institutions, accountants and entrepreneurs, but it happens to create a headache. Moreover, not every taxpayer is able to give an intelligible response, what is the CBC and what it means to decipher. Abbreviated name of the CBC, deciphered as "budget classification code". It is a code from numbers that use as a tool for making payments to the budget of the country, taxes, fines and not only.
What is CBK code
The treasury of the state is not a common account received funds, but a multifaceted structure that has branches, according to which government money is redistributed to federal and regional levels, fulfilling budget prescriptions. Such a multi-level redistribution system requires strict regulation, and budget classification codes, this financial planning machine is simply indispensable. Therefore, the main task of the CBC code to help the FTS, group, analyze and track financial flows within the country.
That is, it is easier to compile budgetary reports with it, sort the money to the various needs of the state, and to track from which specific subjects and addressees received tax payments. Thus, it can be said that the CBC is a reference book, which regulates the deductions by:
- finments (This includes compensation for damage);
- insurance deductions (FFR, FOMS and FSS);
- taxes (VAT, NDFL, tax on the implementation of something);
- intelligence, mining and processing of non-metallic materials and energy;
- Usn, UENVD;
- state duty (Blancs issued for money are classified.
Persons who deal with payment receipts can also find out how the CBC is decrypted to look at the Budget Code of the Russian Federation, where the Ministry of Finance gives a clear definition of the code and is responsible for all issues related to it.
KBK needed to pay taxes
Structure of the CBK
In July 1998, the Budget Code of the Russian Federation in Federal Law NO 145 prescribed a new entry - "budget classification code". Explain at once how many numbers in the CBC. Until 2004, the classifier contained 9 digits, now structure has 20 characters. After the approval, it has undergone a lot of changes, and now it acts united for all the budgets of the country, and the existing values \u200b\u200bfor each department are different. Before the CBC payment information Pooked in payment lists in words that was extremely uncomfortable.
Now from this code you can learn a lot of information than it may seem at first glance. Without it, it is impossible to pay taxes and other contributions. In addition, in any payment documentThe code should be indicated correctly, an error even in one digit will lead to the fact that money will go in the wrong direction, and the organization get penalties. The structure of the CBC is annually approved by the order of the Ministry of Finance of the Russian Federation. Some kBK codes From year to year remain unchanged, others can change. So, the code is distributed to 4 main positions:
The CBC is similar to the constructor, it is structurally divided into four logical independent, information block:
Knowing code matching principles, you can calculate how many digits in the CBC, as well as determine the data required to transfer deductions. So, full codes on the example of 2016 look like this:
- tax code For the federal budget - 182 1 01 01011 01 1000 110, and for the regional budget - 182 1 01 01012 02 1000 110;
- penic code by tax on income for the federal budget -182 1 01 01011 01 2100 110, and for regional - 182 1 01,01012 02,1100 110;
- CBC fines For the federal budget - 182 1 01 01011 01 3000 110, and for regional - 182 1 01,01012 02 3000 110.
Collecting the values \u200b\u200btogether, it becomes clear which part of the classifier for what is responsible. We hope we fully explained what is the code of a budget classification and that the values \u200b\u200bdescribe.
How to find out the KBK
Since, the number of codes is tremendous, it is quite difficult to remember all the variety. Therefore, the CBC directory is provided specifically for payers. Such documentation is in every organization, it uses an accountant when filling out payments. As well as a reference book, it is necessary to have to correctly fict the data on deductions and other payments to extrabudgetary funds. In details, the code is placed in the NO 104 cell.
Where to find out the code of the budget classification
Consider the person responsible for the conduct of settlement actions should not have a directory of the CBC, but also monitor its changes.
If there is no directory, then the code is not worth it. It is better to seek information:
- on the official portal government agencies;
- in tax service;
- on the site to fill payment requisites;
- read the order of the Ministry of Finance NO 65 N.
To find out the code, it is enough to determine the type of payments, and then find the necessary type of economic activity in the directory. Error in filling out the payment sheet is not uncommon in the practice of taxpayers. What is not good, since the Ministry of Finance of Russia in his letter dated 26.08.2002 NO 03 - 07-28 / 63 indicated that the funds will be translated only on the specified payer of the data, and if an error is allowed in them, then tax structures consider it as non-payment tax with all the ensuing consequences. Therefore, the whole responsibility lies only on the shoulders of the payer.
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