What is the BCF? New budget classification codes

One of the inalienable requisites that taxpayers need to pay when transferring tax and other payments to the country's budget is the KBK. It is a sequence of numbers, when you look at it, many citizens will only shrug their shoulders in confusion, unable to understand what they mean.

What is needed for the KBK, what is the budget classification code and where to take it, the problems that certainly arise from any taxpayer, at least once filling out a receipt for payment of state duty, recovery or excise. To answer this question are called the Instructions of the Ministry of Finance of the Russian Federation on the use of the budgetary system of Russia and additions to them, approving the KBK.

What is KBK

KBK is an abbreviation of the concept of "budget classification code". This is a long string of numbers that represent a special cipher. Each number in this chain encodes a certain group of budget revenues into the national system of finance. From the established order of these groups, you can determine where the payment came from, what is its purpose, who it is represented by the addressee and for which missions money resources are transferred, so that they can be redirected further.

The state budget is not a single account where incoming payments accumulate, it contains multiple "branches": the CSC, incomes, expenditures of the budgetary system, among which there is a reassignment of public funds.

Example

For a more detailed understanding of the budgetary system, consider the cash flow to the CSS of the USN - revenues minus costs. Payers of this tax are entered by enterprises and organizations at the USOS. Tax payments from legal entities are sent to the country's budget, at the expense of these funds wages are paid to employees of the budgetary sphere. Thus, commercial enterprises, making contributions to the state budget, contain not only their employees, but also teachers, doctors, etc.

Reduction of budget revenues and expenditures

All incoming payments marked "KBK USN revenues minus expenses" are sorted according to economic programs. They accumulate at the CSC of the tax inspection, which takes into account taxes separately, depending not only on the KBK, but also on the OKATO. Such an account allows you to make a conclusion about the welfare of tax collection in a particular region.

Thus, the Ministry of Finance can "monitor" the receipt of taxes and other payments to the budget, in accordance with the revenue codes of the budget of the Russian Federation, and create plans taking into account its expenditure share. The concept of codes is created in the manner described above in order to clearly contrast with the texture of the state budget.

For what were introduced KBK

Prior to the introduction of budget codes, the recipient and purpose of payment in receipts were indicated, but it was not possible to study the necessary information based on only the specified data. Currently, due to the introduction of BCF payments, it is possible to accurately track the fate of any, even a small amount, coming to the state budget, to really track who received the finance from the budget, on what grounds, where they were sent and redirected.

Such a system greatly simplifies the work of national organizations in drawing up a program for allocating the country's budget for the next year. In addition, this system helps to manage cash flows more efficiently than before the introduction of the BCF.

New KBK with changes in 2015

The Order of the Ministry of Finance of the Russian Federation No. 150n approved new rules for the use of the KBK in 2015. Such changes have affected several groups of tax deductions of commercial enterprises. First of all, it is KBK "land tax", which is now divided for payment by individuals and legal entities. And, in addition, it is also delineated according to the category of land ownership.

The Tax Inspectorate introduced in 2015 a special table, which reduced the main codes for 2014 with those for the year 2015. This table, according to the inspectors, will make it much easier to fill in the documents of commercial enterprises and help accountants to avoid mistakes in the formation of payment orders and declarations in which the CSC is required. What is a mistake in the code and how hard it is sometimes to get money back, many accountants know firsthand.

Decoding codes

The budget cipher contains twenty numbers, divided according to the categories into four informative parts:

• Administrative;
• Profitable;
• Software;
• Classifying.

Administrative part

The first elements of the encoding of three numbers is the indicator of the main payment administrator (in other words, the receiving addressee, in whose name the monetary resources are credited). Thus, for example, in the case of taxes, a numerical combination of 182 is used, with payments to the non-budgetary funds of the FSS, insurance companies with a combination of 393 numbers are used, while transferring funds for compulsory medical insurance to the compulsory medical insurance fund is 392.

Income part

The profit block includes a number of numerical subgroups.

The first number of a profitable share (in other words, the fourth of all code) is the type of profit. The payment containing the tax figure is 1, free foreign exchange resources - 2, income from entrepreneurship - 3.

The next two numbers indicate the purpose of payment (profit subgroup), for example: 01 - income tax; 06 - material taxes.

The last two numbers of the profit code determine the degree of the recipient's budget (national, territorial, regional and others):

01 - income tax;

02 - contributions to social contributions;

03 - taxes on goods sold in Russia;

04 - taxes on products produced outside Russia and imported;

05 - taxes on income;

06 - property payments;

07 - contributions from users of mineral resources;

08 - state duty;

09 - penalties and penalties for taxes that were canceled (for example, UST);

10 - income from export-import transactions;

11 - income from state property by putting it into temporary use;

12 - subsurface use fees;

13 - profit from paid services of state structures;

14 - profit from the sale of state property;

15 - fines and other charges;

16 - compensation for damage caused.

The software part

The four-digit code, called the "program," will specify the type of payment arriving in the lucrative part of the budget. Taxes and state duties are classified by the number 1,000, penalties - 2000, fines - 3000.

Classifying part

The last group of figures of three numbers corresponds to the payment with the code, according to the systematization of financial work: 110 - tax revenue; 160 - public deductions.

110 - profit from the receipt of taxes;

151 - income received by redistribution 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 contributions;

170 - profit from the sale of property;

171 - profit from revaluation of state property;

172 - profit from redistribution of property;

180 - other profit.

So, understanding the rule of code formation, it is easy to learn how to "read" these incomprehensible numerical chains, for example, the code of KBK "revenues minus expenses" when applying USNO 182 1 05 01021 01 1000 110 is interpreted as follows:

182 - transfer to the state budget;

1 - inflow in the tax option;

05 - specifies the CSC of USN income-expenses;

01 - number of financial notes;

021 - subchapters of the financial code;

01 - the state federal budget of the country is the recipient of money;

1000 - down payment;

110 - belongs to the tax profits of the country.

How to identify the CSC

The list of budget classification codes is in the special directory of the CSC - from this important document and find out the necessary numerical combination belonging to one or another payment. Changes in it, although infrequently, but still occur and are accepted by amendments and editions of the new directory. Actual for 2015, the directory of the CBC approved by the Ministry of Finance in 2013 (Order No. 65n of July 1, 2013). Classification of the KBK in 2015 was adopted in the edition of the Decree of September 26, 2014 (Appendix 1).

For commercial organizations and IP, budget classification codes are needed to correctly fill out payment orders for the transfer of taxes, penalties, fines and any other payments to the state. A special field 104 for the CSC is assigned for payment instructions . What is this code, can be specified in certain types of tax returns and financial statements.

History of introduction of codes and nuances of application

For the first time, budget classification codes were introduced in Russia in 1999 and since then have undergone many changes. The key codes that are actually used by all small and medium business entities are at the very beginning of the directory. These are the codes of the revenue part for making payments on taxes and contributions to extra-budgetary funds, state duties and excises. Many entrepreneurs believe that the budget coding system is designed not so much to facilitate how much to complicate the work of commercial firms.

It is unlikely that this is true, although the use of the KBK, and in particular their frequent replacement, does present some inconvenience. So, if the code is incorrectly specified, the payment can go to another budget, and the tax can be considered unpaid. This will be followed by fines and penalties for non-payment. In addition, it is not always possible to return an incorrectly sent payment (not to that budget), especially if they are budgets of different levels. For example, if a federal tax was paid in a wrong way to a regional or local budget, returning it from there could be a very difficult task.

To return erroneously transferred funds, you will need to fill out a written application and submit it to your tax office with a request to assign another code to the payment, or, if the payment was re-held to the desired code, return it to the company's settlement account. Tax officials themselves will not correct mistakes in payment orders.