Is it possible to find out the BCC of a legal entity using the TIN?

What is KBK (budget classification code)

The concept of the BCC was first mentioned in the summer of 1998 in the edition of the Budget Code of the Russian Federation dated July 31, 1998 No. 145 Federal Law. The meaning of a long sequence of characters was explained here - this is a means of grouping the budget.

Our country’s budget receives a huge amount of cash flows every day. To systematize them and control the sources of funds, a system of codes was needed that would detail the purpose of financial resources.

For this purpose, the first KBK directory was created, which, of course, has been frequently amended since 1998. The introduction of the CBC allowed:

• reduce the number of errors made when making payments to the budget;
• systematize financial information;
• if necessary, view the history of a specific financial transaction;
• simplify the process of monitoring debts to the budget;
• make the budget planning procedure more clear.

Important!

Changes to the KBK directory are made almost every year. Therefore, it is necessary to check the latest information every time. Read below about where to find the latest CBC.

“When specifying the KBK code, be sure to focus on the latest version of the classifier. Since, due to frequent changes in the economic life of the country and the emergence of new sectors of the economy, changes are made to the code system. An incorrect indication by the KBK is a tax offense and, accordingly, entails penalties.”

Consultant of the Federal Tax Service Yakimova A.A.

BCF value

First you need to understand what the CBC is and what its function is. Budget classification code - this is the abbreviation. It was first introduced into use 20 years ago by the Budget Code of the Russian Federation. The main purpose of the code is to indicate it on payment receipts for the purpose of correct transfer of funds. Remember that the responsibility for correctly specifying the details lies with the sender.

In addition to the main function, the codes are used:

1. in state regulation of cash flows;
2. when organizing financial statements;
3. when drawing up and executing the budget;
4. when comparing the dynamics of expenses and income;
5. when informing about the state of the state treasury.

A bank account is similar to a bank account, only the funds go directly to the state treasury.

What is an INN (individual tax number)

TIN is a required detail for many documents. There are TINs for individuals (consists of 12 digits) and TINs for legal entities (10 characters long). This code is required by the Federal Tax Service. With the help of the TIN, tax payers are monitored as part of a single database. This simplifies tax accounting and contributes to the correct conduct of business.

The TIN of a legal entity is as follows: XX YY ZZZZZ R, where

• XX is the code of the subject of our country in which the taxpayer is registered;
• YY – number of the tax office with which the taxpayer is registered;
• ZZZZZ – number under which the legal entity is registered in the unified journal of the tax authority;
• R is a control character that checks the provided information.

What is KBC and why is it needed?

The abbreviation KBK stands for budget classification code - a special combination of numbers that characterizes a financial transaction. Using this code, accountants and employees of banking institutions record income and expenses from the budget. Using a correctly specified KBK you can:

• minimize errors in payments;
• track the history of each financial transaction;
• simplify tracking and recording of debts;
• facilitate the systematization of financial information;
• carry out competent budget planning.

What is OKTMO

This abbreviation stands for All-Russian Classifier of Municipal Territories. OKTMO shows which subject of our country the legal entity belongs to. This detail, indicated in the declarations, is important for Rosstat. This is how the organization determines, for example, the volume of financial revenues for municipalities. This data is then used in budget planning. OKTMO approved by order of Rostandart dated June 14, 2013 No. 159-st.

The code may consist of 8 or 11 digits, which indicate the following:

• 1 and 2 digits are a subject of the Russian Federation;
• 3,4,5 symbols - district, district or intracity formations of some constituent entities of the country (Sevastopol, St. Petersburg, Moscow);
• 6,7,8 signs – rural or urban settlement, intra-city areas;
• 9,10,11 numbers are intended for objects that are part of municipal entities (for example, an 11-digit code is provided for the village of Zhukovka, which is considered an integral part of Moscow).

In tax returns, 11 cells are always allocated for OKTMO. If your code consists of 8 digits, you need to fill in 8 cells from left to right, and put a dash in the remaining three. Writing zeros in empty cells is a gross violation

(letter of the Federal Treasury for the Moscow Region and the Ministry of Finance of the Moscow Region dated 02/03/14 No. 48-12-13/02-728 and No. 22ish-693/22-07-02).

How to find out OKTMO by TIN - detailed instructions

We will tell you step by step how to determine the OKTMO of an organization by TIN using a special program and official Internet resources.

Find out OKTMO by TIN using the SKRIN@ASTRAL service

1. Log in to your personal account on the SKRIN Counterparty website - the search method is available to users who have paid access to the verification system. To search for information about an organization, select the “Legal Entities” tab, to find out OKTMO IP by TIN - the “IP and Individual” tab, then enter the taxpayer identification number in the search bar and click “Find”.

2. For example, we are looking for the details of Sberbank PJSC. This is an organization with an extensive network throughout the country, so the program will provide not only information about the parent company, but also information about each of the separate divisions.

Click on the first link if you need PJSC details, or select the desired division, since their territorial details differ.

Once in the organization’s profile, select “Registration data” in the menu on the left, then the “Unified State Register of Legal Entities” tab.

3. On the page you will see basic information about the organization, which contains the necessary information. An important point: when filling out payment orders, you do not need to write the three zeros indicated at the end. Since Sberbank PJSC is located in Moscow, the code must be eight digits.

Find out OKTMO by TIN using the service of the Federal Tax Service of the Russian Federation

1. There are two ways to find the territorial details on the Tax Service website, but knowing the TIN alone is not enough for the search: you need the address of the organization (IP) or OKATO code. The address by taxpayer identification number is determined using another Federal Tax Service service.

Knowing the organization's address, go to the page for filling out a payment order. We are looking for the details of Sberbank PJSC, whose address is: Moscow, st. Vavilova, 19. Start filling out the payment order.

Select any type and name of payment from the list so that the required KBK field is automatically filled in, and click “Next”.

Then start entering the organization's address.

Use the prompts to enter your information and click OK.

You will see the recipient's details: tax office number, as well as the required eight-digit code.

2. To use the second search method, you need to know OKATO or address from the Federal Tax Service. Go to the service page, enter the old territorial code in the line and click “Find”.

The meaning is visible in large font.

Find out OKTMO by TIN using the Rosstat service

2. In the search results that appear, the operating divisions of Sberbank and the legal entity itself are visible in the first line. If you need the details of Sberbank PJSC, click on the “OK TEI Codes” button near the desired line in the list.

3. You can download or open in a new tab the notification for legal entities, which is sent by statistical authorities to organizations after assigning codes. The value you are looking for is listed in this notice among others. There is no need to indicate the extra three zeros at the end of the number in declarations and payments - the code consists of 11 digits only when the last three of them are not zeros. This will mean that the organization or individual entrepreneur is located in a small locality as part of a municipal entity. In other cases, the code is eight digits. In our example it is 45397000.

KBK structure

So, KBK consists of 20 characters. It is more convenient to see the structure of the indicator in the table.

Example. The BCC for paying property tax (which is not part of the Unified Gas Supply System) looks like this: 182 1 0600 110.

The digital digits in this long number indicate the following:

1. 182 – this block indicates that the manager of the funds is the Federal Tax Service.
2. 106 – numbers indicate a specific tax – property tax.
3. 02 – address for receiving funds – local budget.
4. 010 – property tax subsection number.
5. 02 – code of the income element for this tax.
6. 1000 - the symbols indicate the type of payment - this is a tax, and not a fine or penalty, for example.
7. 110 – the numbers indicate the type of budget income: this is tax revenue, not a social insurance contribution.

Code structure

According to Art. 1 Order of the Ministry of Finance of Russia No. 65n dated July 1, 2013 (as amended November 26, 2018), budget classification codes (KBK) are a combination of 20 digits that reflect the type of payment. Accordingly, the code is needed to transfer funds for the required operation. If you specify an incorrect code, the payment will remain unclear and will not be counted toward the payment of, for example, a fine or the next fee.

The numbers are divided into three blocks, each covering several combinations. Blocks:

1. The first is the code of the main distributor of money from the budget. It always starts with the number 182 (Article 2, Chapter 2 of Order of the Ministry of Finance No. 65n).
2. The second is the profit type code (Article 3, Chapter 2 of Order of the Ministry of Finance No. 65n), which contains five subsections:
   profit group, which is numbered with a single digit;
3. two-digit profit subgroup;
4. the income item is numbered with two single characters;
5. the income sub-item contains three figures;
6. the profit element consists of a two-digit number.
7. The third is coded subtypes of budget profit (Article 4 (1) Chapter 2 of Order of the Ministry of Finance No. 65n), which consists of two subsections:
   profit subtype group containing four numeric symbols: 1000, 2000, 3000 or 4000;
8. The analytical group of budget income subtypes contains three numerical values.

Also, the legislation of the Russian Federation in Order of the Ministry of Finance No. 65n separately classifies revenues (Chapter II), expenses (Chapter III), operations of the public administration sector (Chapter V) and sources that finance the budget deficit (Chapter IV). The combination of numbers for other KBKs is different, and accordingly, the codes are also different.

How to find out an organization’s BCC online

In order to find out the BCC for the payment you are interested in, follow these steps:

1. Go to the official website of the Federal Tax Service https://www.nalog.ru.
2. Hover your cursor over the “Activities” tab and select “Taxation in the Russian Federation.”

1
3. In the window that opens “Russian Federation Budget Revenue Classification Codes....” select the type of payer - legal entity, individual, individual entrepreneur. Let's take a legal entity as an example.

2

4. A list of contributions and payments opens. We choose the one we need. Let's say personal income tax.

3

5. The screen displays a list of BCCs for various cases related to the payment of personal income tax. If this is a contribution or tax arrears (and not a penny, for example), select the code shown in the figure.

4

Is it possible to find out the BCC of a legal entity using the TIN?

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When making payments to the budget, taxpayers are faced with the need to indicate in the order the full details of the recipient of the funds, including the KBK. If you do not enter all the required information, it will be impossible to make a payment, so you should know exactly how you can quickly obtain the necessary data.

To understand whether it is possible to find out an organization’s KBK using the TIN, you first need to understand what these abbreviations mean, what they are needed for and where they are used.

Errors on the topic “How to find out the BCC of an organization by TIN or OKTMO”

Error.

The accountant, filling out the payment slip for the transfer of income tax, indicated the same BCC for both of its parts - intended for the federal and local budgets: 182 1 0100 110.

It is not right. As a result, there is an overpayment of taxes for the federal budget (which in itself is not scary, because the payment can be reduced by this amount in the next period). But arrears are recorded in the local budget. This is already a tax offense punishable by financial measures.

To avoid problems with tax authorities, the accountant should indicate a different BCC for income tax going to the local budget: 182 1 0100 110.

What are the consequences of an error in the KBK?

If the payment purpose code is specified incorrectly, the payment will be transferred to the budget, but it will not be distributed correctly there, which means that the state will not actually receive it. The result may be the same as if the money had not been transferred at all: the tax office will count the arrears under a certain item. At the same time, if the BCC is simply mixed up, there may be an overpayment under another item.

As a result, the tax office will issue a demand for payment of arrears, a fine for late payment of tax or a fee and penalties for late payment. This situation is extremely unpleasant for a conscientious entrepreneur who paid the tax on time, whose entire fault lies in confusion with numerous CBCs.

The usual procedure for an entrepreneur when an error is detected in the KBK

1. The most important thing is to make sure that the error did not lead to non-receipt of income to the budget, otherwise it will be considered that the funds were not paid, with the payer being fully responsible for this.
2. Submit to your tax accounting office a statement about the detected error and a request to clarify the basis, type and affiliation of the transfer of funds, if necessary, the tax period or tax payer status.
3. The application must be accompanied by payment orders for which the tax was paid and received by the budget.
4. If necessary, a reconciliation of paid taxes is carried out jointly with the inspector (a report is drawn up about it).
5. After a few days (the period is not defined by law), a decision is made to clarify this payment and is handed over to the applicant.