In the payment documents of entrepreneurs, and sometimes in those that need to be formed by citizens to fulfill obligations related to the payment of certain fees to the treasury, KBC is often indicated. It may seem that the corresponding props are a simple formality. But this is not so. A correct BSC is the most important condition for the payment provided for by law to be made and fixed in the relevant departments. Indication of the correct information reflecting the BSC in bank orders is the most important factor in the payment discipline of an entrepreneur. If it turns out to be incorrect, then the government department, which expects the appropriate financial receipts from the entrepreneur, may interpret the incorrect indication of the details in question as evading the subject of tax relations from paying the fees to the treasury stipulated by law. What is KBK? How to ensure its correct use?
The essence of the BSC
KBK is a fairly simple abbreviation. It is deciphered as a code for budget classification. It consists of 20 digits, in which data are recorded relating, for example, to the type of a payment, as well as their recipient. KBC is a tool with the help of which state bodies to which entrepreneurs must transfer certain fees - the Federal Tax Service or, for example, the Pension Fund, correctly receive and distribute funds. There are a large number of types of payments to the treasury that must be paid to taxpayers. BSC is a key tool for classifying them.
The need to use the BCC is due to the fact that the state sets the task of streamlining tax revenues to the budget. Using a single bank account for all types of payments is problematic. Note that codes of budget classification de jure appeared in the practice of Russian accounting relatively recently - in 1999. Then the official forms of the corresponding payment criterion were introduced.
BCF inconstancy
The codes in question often change. What is the reason for this? It is difficult to find a definite answer to this question in the expert environment. In addition, not only the BCC, but also sometimes the forms by which taxpayers transfer certain fees to the treasury, are characterized by variability. Therefore, the task of the entrepreneur is to monitor the legislation governing the interaction of businesses and government bodies with a view to whether any new BCC has come out. To solve such problems, experts recommend acquiring distributions of legal reference systems or accounting services in a timely manner. It can be noted that there are several areas for which the new BSC is a rather uncharacteristic phenomenon. The corresponding code in them most often does not change. Nevertheless, entrepreneurs are advised in all cases to clarify the relevant payment details. If the payment contains an incorrect code, the party receiving funds will not be able to correctly record the transaction. Sometimes this can serve as the basis for applying administrative measures prescribed by law to an entrepreneur.
KVK types
KBC is a parameter that may be related to a wide variety of types of payments to the budget. There are relevant classification codes that are used in the interaction of government bodies and entrepreneurs in the process of calculating profit taxes and dividends. Paid when using CSC transport tax. Errors in the use of props are extremely undesirable. If the entrepreneur transfers this or that fee to the treasury using the wrong budget classification code, the payment simply will not count.
There are several reasons for the classification of BCF. Among the most common is the assignment of the corresponding code to the payment criteria established for insurance premiums. The following BCFs are relevant to this category:
- established for payments at additional tariffs for citizens employed in those types of work that are provided for in Article 27 of the Federal Law “On Labor Pensions”;
- BCC for contributions that must be transferred to the FIU as an obligation to form the insurance part of the pension;
- Contributions paid to the FIU for the purpose of crediting to the funded part of the pension.
Another common category of codes of budget classification involves their classification as those intended for use in payments by entrepreneurs working with the patent system of taxation. So, for example, there is a KBK, according to which the corresponding fees should be sent to the city or district treasury.
Obligations for the fulfillment of which individual CSCs are provided are insurance premiums related to fixed ones. They can be installed for individual entrepreneurs, lawyers, notaries and other self-employed specialists. The budget classification codes within the category under consideration are divided into those that are intended for use in payments for which funds are transferred to the insurance part of the pension, as well as those that are indicated in settlement documents, according to which fees are spent on its funded part.
There are BCCs that are set for arrears - funds that entrepreneurs, for whatever reason, underpaid in the FIU. Similarly, codes have been set for transferring finance to the insurance part of the pension, but there are those that are used in payments when transferring funds to the funded part.
KBK when paying personal income tax
Things are interesting in the event that the type of fee that is paid when the KBK is involved is personal income tax. The fact is that Russian legislation established 4 types of budget classification code for personal income tax.
Personal income tax in the Russian Federation can be paid by different categories of taxpayers: individuals, tax agents, individual entrepreneurs, as well as foreigners who work in Russia (for example, using patents). Under this scheme, the entrepreneur, paying when indicating the NSC of the personal income tax, can choose the following budget classification codes:
- the code necessary for the correct distribution of personal income tax from income that is generated with the direct participation of tax agents (except for those types of revenue that are calculated and paid in accordance with the provisions of Article 277 of the Tax Code of the Russian Federation);
- BCC used by the state for fixing in the state treasury personal income tax, which is paid by individual entrepreneurs, lawyers, notaries and other self-employed specialists;
- the code by which the personal income tax is transferred to the budget, transferred from the income of individuals on the basis of the provisions of Article 288 of the Tax Code of the Russian Federation;
- BCC, according to which personal income tax is transferred to the treasury in the form of fixed payments from the proceeds received by foreign citizens who are employed on the basis of a patent - in accordance with the provisions of Art. 277.1 of the Tax Code.
These BSCs should be used by firms hiring workers under employment contracts, as well as individual entrepreneurs, if they are employers. That is, the above details apply when paying fees to the treasury from the salary of employees. Also, the BCCs we are considering are used by tax agents if there is a need to pay dividends stipulated by equity participation in any business. In addition, budget classification codes will be needed by IPs that operate in accordance with the general taxation system, lawyers, lawyers, notaries and other self-employed specialists.
The diversity factor of numbers
We examined only some examples of the classification of BCF. There are a huge number of categories in which the corresponding codes can be represented. There are many types of fees for which a separate KBK is established: transport tax, real estate tax, personal income tax. In this case, as we noted above, the codes should be relevant. If the entrepreneur makes a payment on the KBK, which he once used successfully, and then he changed, the transaction will not go through.
Sanctions for errors when using codes
Actually, what sanctions can an entrepreneur expect if he makes a mistake in choosing the code in question? In these cases, a high probability of receiving a fine. Errors in the BCC are most often interpreted by the state as tax evader evading legal obligations. It can also be noted that in a sense, the sanction can be considered the fact that even with the wrong budget classification code, the bank nevertheless fulfills the payment order - and the money leaves the current account. Yes, they come back later, but all this time, perhaps they could benefit the business.
If the entrepreneur transfers, using the BCC, contributions to the Pension Fund or the Social Insurance Fund, then in case of errors in the relevant codes, the agency, in accordance with generally accepted practice, will consider that the subject of the payment of fees evades obligations. As a result, the company will be forced to pay the appropriate funds to the treasury again - but with decent fines.
Federal Law No. 212, which regulates the payment of fees by entrepreneurs to the treasury, as noted by lawyers, contains direct indications that entrepreneurs are fully responsible for incorrectly indicating budget classification codes in payment orders.
Detect and fix error
However, you can always correct the consequences of improper use of BSC. Fines and penalties are canceled, of course, rarely, but, once having learned to recognize errors in working with budget classification codes, the entrepreneur will probably try to prevent them in the future, and thereby be able to avoid the corresponding sanctions.
To begin, consider the rules that reflect the specifics of the accrual of fines in question. Suppose a situation arose: a person transferred fees to the Pension Fund and used the wrong BCC. The FIU did not accept the payment. What will be the actions of the relevant state structure prescribed by law?
In the general case, the actions of the entrepreneur will be interpreted unambiguously - as evasion of obligations to transfer to the treasury the fees prescribed by law. A penalty will be charged. At the same time, if the payment of fees reaches the FIU, but is not fixed correctly, due to an incorrect BCC, the entrepreneur has a legal opportunity to send a message to the relevant organization with the payment code.
It is necessary to draw up an application to the FIU in the prescribed form and attach to it a copy of the receipt confirming the transfer of funds. After information appears in the accounts department of the Pension Fund that the money came and was fixed correctly, in accordance with the KBK, the FIU will cease to charge interest.
As a rule, the procedure for updating the data in question takes no more than three days. By the way, a scenario is possible in which an entrepreneur, having decided to consult with the employees of a state organization in advance regarding the use of correct BSCs, will receive false information. If he proves this later, then, as some lawyers have noted, penalties can be avoided. Or even annul it - this is that rare case.
There is evidence that amendments to the Federal Law No. 212 are being prepared, according to which the taxpayer will be able to clarify payment data. For example, if there was a change in the BCC, but he could not find out about it in a timely manner and indicated an incorrect code, it would be possible to do without charging any interest.
Where to get the code you need
Which sources contain up-to-date information on budget classification codes? How can an entrepreneur find out which BSC he needs to indicate in a particular case? The main resource here is specialized directories of details.
They are in most accounting publications. It is only necessary, when working with them, to pay attention to the year in which they were released. If there is any doubt, it is better to go to the nearest territorial branch of the Federal Tax Service and consult there.
The tax authorities provide relevant information to all applicants: entrepreneurs paying fees on revenue or for employees; to citizens who pay using the KBK, transport, land tax or the same personal income tax received from the sale of property.
The procedure for applying the BCC is regulated by orders of the Ministry of Finance of the Russian Federation. The necessary documents are approved in the year preceding the time when entrepreneurs need to transfer certain fees. The Orders of the Ministry of Finance may also approve completely new codes for budget classification.
KBK structure
We studied the essence of BSC. The interpretation of this abbreviation is clear to us. Let us now examine in more detail the structure of budget classification codes. As we said above, they consist of 20 digits. They are a sequence of 4 blocks. The first indicates the numbers, classified in a very interesting way - as the “chief revenue administrator”. They indicate the type of budget revenue or the status of the entity that is the recipient of the relevant payments. As a rule, these are state bodies that are obliged to correctly accept transfers to the treasury and verify their accuracy. The numbers in the first block of the KBK are most often fixed, they rarely change. So, for example, code 393 assumes that the payment is transferred to the FSS. And the numbers 182 determine that the funds should be transferred to the Federal Tax Service.
The second block of the digital sequence of the budget classification code indicates a particular payment group. The fourth figure records the source of the transfer of funds. So, if an entrepreneur pays any tax, then the payment is defined as belonging to group 1. If, for example, financial resources are transferred free of charge, then figure 2 must be used. The next two digits fix a specific type of tax. The indicators here may vary depending on the basis for calculating fees. So, for example, in the BCC for income taxes, the figure 01 is used, when paying VAT, if the entrepreneur works with imported goods, 04.
The 12 and 13 digits of the budget classification code indicate the specific level of the public finance management system. So, if we are talking about the federal budget, then code 01 is set. If the payment needs to be credited to the regional financial management system, then code 02 should be used. For payments to the local budget, 03 is used, if it is a city treasury - 04, for the district budget set code 05. Payments to the Pension Fund are indicated using symbols 06, contributions to the Social Insurance Fund - 07.
In the 14th digit of the code, a specific type of payment is fixed. So, if the entrepreneur transfers the tax to the budget at one level or another, then he needs to use code 1. In this part of the CPC, penalties are paid when using the CPC, then figure 2. As for the 15th and 17th digits, then in almost all cases, zeros are affixed. The three digits at the end of the budget classification code determine the type of income that the state receives. For example, 120 is used if the basis for the collection at which the BCC is set is land tax. Code 110 provides for the classification of payments as fees paid by entrepreneurs from revenue.
