How to find out the BCC of an organization by TIN, OKTMO, online

How does KBK stand for?

KBK - budget classification codes

The organizations' BCCs, which are necessary for the payment to go where it was intended, change almost every year. And the responsibility for their correct indication lies with the payer!

Let's try to figure out what these mysterious codes are, why they are needed, how they are formed and why they change regularly. We will also tell you what to do if you find an error in the specified code, and what you risk in this case, and most importantly, how to prevent this risk and not end up with accrued fines and penalties for paying taxes and fees on time.

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.”

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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.

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

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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.

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Current list of KBK for 2022

KBC for paying insurance premiums for individual entrepreneurs for themselves

KBK for payment of insurance premiums for employees

BCC for payment of simplified tax system

KBK for payment of UTII

BCC for payment of unified agricultural tax

KBK for VAT payment

KBK for personal income tax payment

KBK for payment of income tax

BCC for patent payment for individual entrepreneurs

KBK for payment of trade tax

KBK for payment of transport tax

KBK for payment of property tax

KBK for payment of land tax

KBK for payment of water tax

KBK for payment of mineral extraction tax

KBK for payment of state duty

KBC for payment of fees

KBK for payment of excise taxes

KBC for payment of monetary penalties (fines)

KBK for payment of other payments

Budget classification - what is it and why?

In July 1998, the Budget Code of the Russian Federation in Federal Law No. 145 first introduced the term “KBK”, used as a means of grouping the budget.

There are 4 types of KBK:

• relating to government revenues;
• related to expenses;
• indicating the sources from which the budget deficit is financed;
• reflecting government operations.

What are KBKs used for?

• organize financial reporting;
• provide a unified form of budget financial information;
• help regulate financial flows at the state level;
• with their help, the municipal and federal budget is drawn up and implemented;
• allow you to compare the dynamics of income and expenses in the desired period;
• inform about the current situation in the state treasury.

INFORMATION FOR ENTREPRENEURS! KBK is an internal coding necessary, first of all, for the state treasury, where the distribution of incoming funds takes place. Entrepreneurs need these codes insofar as they are interested in complying with the requirements for processing government payments, especially taxes and contributions to extra-budgetary funds. Therefore, do not forget to indicate the correct and current KBK code in field 104 of the payment receipt.

Structure of the KBK

This code consists of 20 characters - numbers, separated by hyphens into groups, it has the following form XX - X XX XX XXX XX - XXXX - XXX.

Each group of characters corresponds to an encrypted meaning determined by the Ministry of Finance. Let's consider the structure of the profitable BCC, since they are the ones that entrepreneurs mainly have to use (expense codes can be found mainly when returning funds under any government program).

1. "Administrator" . The first three signs show who will receive the funds and is responsible for replenishing this or that part of the budget with them, and manages the received money. The most common codes for businessmen begin with 182 - tax authority, 392 - Pension Fund, 393 - Social Insurance Fund and others.
2. "Type of income" includes signs from 4 to 13. This group of signs helps to fairly accurately identify receipts based on the following indicators:
   group – 4th character (that is, the first in this paragraph);
3. subgroup – 5th and 6th characters; a two-digit code indicates a specific tax, duty, contribution, fine, etc.;
4. article – category 7 and 8 (the value of the purpose of the received income is encoded in the settlement documents for the budget of the Russian Federation);
5. subarticle – 9, 10 and 11 characters (specifies the item of income);
6. element - 12 and 13 digits, characterizes the budget level - from federal 01, municipal 05 to specific budgets of the Pension Fund - 06, Social Insurance Fund - 07, etc. Code 10 indicates the settlement budget.
7. “Program” - positions from 14 to 17. These numbers are designed to differentiate taxes (their code is 1000) from penalties, interest (2000), penalties (3000) and other payments (4000).
8. “Economic classification” – last three digits. They identify revenues in terms of their economic type. For example, 110 speaks of tax revenues, 130 - from the provision of services, 140 - funds forcibly seized, etc.

IMPORTANT INFORMATION! The 20-digit code must be entered correctly and without errors in the “Purpose of payment” field (field No. 104) of the payment order. In fact, it duplicates the information indicated in the “Base of payment” field, as well as partially in the “Recipient” and “Recipient’s current account” fields.

KBK for taxes in the general regime

The general taxation system (OSNO) is a tax payment regime that is chosen for an entrepreneur if he himself has not indicated which system he will use. Entrepreneurs on OSNO are payers of:

• Personal Income Tax (Personal Income Tax);
• VAT (Value Added Tax).

And there are corresponding payment codes for them.

Why are budget classification codes changing?

This is the cry from the heart of the vast majority of entrepreneurs: how much easier it would be if these codes were uniform and established once and for all. But the Ministry of Finance makes certain changes to the BCC almost every year. Entrepreneurs and accountants do not always have the opportunity to timely monitor innovations and correct the specified BACs, this is especially evident during reporting periods. Responsibility for incorrectly specified code lies entirely on the shoulders of businessmen, which often results in unexpected expenses and hassle in correcting the error and proving that they are right.

There are various versions put forward by entrepreneurs and the Ministry of Finance and the Ministry of Justice do not comment in any way.

1. The more receipts passed through incorrect BCCs, the more funds will be “suspended” for some time as unknown. Until errors are corrected, they can be used for unseemly purposes, and on a national scale this is a huge amount.
2. Additional filling of the budget by charging fines and penalties for “overdue” payments that were made through the already inactive BCC. Proving timely payment is quite troublesome.
3. Inconsistency between the actions of the Ministry of Finance, which assigns codes, and the Ministry of Justice, which approves them.
4. Since the KBK is directly “tied” to the public sector, any changes within the relevant structures, the receipt of new directives, etc. lead to a change in coding.

FOR YOUR INFORMATION! There are opinions that since this coding is an internal matter of the Treasury, it should be done by them, and not by taxpayers. The KBK code can be assigned by bank employees based on the specified data about the recipient and purpose of the payment, or by treasury employees upon receipt of it. However, today the additional work of coding is placed on the shoulders of payers; they cannot avoid it, which means that all that remains is to comply with the current requirements and keep abreast of the latest innovations.

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.

IMPORTANT! When a payment is clarified, it is considered completed on the day the payment order is submitted with an incorrect BCC, and not on the day the decision on clarification and offset is received. Thus, the delay in mandatory payment, which provides for penalties, does not actually occur.

Let's look at various cases that occur due to errors in the CBC and analyze what an entrepreneur should do.

1. The inspectorate assessed penalties for non-payment of taxes . If there was a beneficial request from the payer to offset the amount paid, then you should additionally ask the tax office to recalculate the accrued penalties. If the tax office refuses to do this, going to court will most likely allow for a recalculation (there is a rich case law with similar precedents).
2. The BCC does not correspond to the payment specified in the assignment . If the error is “within one tax”, for example, the KBK is indicated on the USN-6, and the payment basis is indicated on the USN-15, then the tax office usually easily makes a re-offset. If the KBK does not completely correspond to the basis of the payment, for example, a businessman was going to pay personal income tax, but indicated the KBK belonging to the VAT, the tax office often refuses to clarify, but the court is almost always on the side of the taxpayer.
3. Due to an error in the KBK, insurance premiums were unpaid . If the funds do not reach the required treasury account, this is almost inevitably fraught with fines and penalties. The entrepreneur should repeat the payment as quickly as possible with the correct details in order to reduce the amount of possible penalties. Then the money paid by mistake must be returned (you can also count it against future payments). To do this, an application is sent to the authority to whose account the money was transferred erroneously. Failure to comply with a request for a refund or re-credit is a reason to go to court.
4. The funds entered the planned fund, but under the wrong heading . For example, the payment slip indicated the KBK for the funded portion of the pension, but they intended to pay for the insurance portion. In such cases, contributions are still considered to have been made on time, and you must proceed in the same way as under the usual procedure. The court can help with any problems with a fund that refuses to make a recalculation, and an illegal demand for payment of arrears and the accrual of penalties.

REMEMBER! According to the law, an error in the KBK is not a reason for which the payment will not be considered transferred. The payment order contains additional information indicating the purpose of the payment and its recipient, therefore, if it is indicated correctly, there is and cannot be a reason for penalties against the entrepreneur; other decisions can be challenged in court.

Where can I find the code

Combinations of numbers in budget classification codes change periodically. Since indicating the correct code in the payment order is of great importance, you should know where to find it.

All KBK are collected in a special reference book. If any changes are made, new editions will appear with the updates made.

But the reference book may not always be at hand. There is another convenient and simple way. You should go to the Federal Tax Service website. In the lower right corner you should select “Taxation in the Russian Federation”.

Step 1

Next in the window that appears there will be a section “Presentation of financial statements”.

Step 2

In the content, select the “Details” item.

Step 3

The “Classification Codes” item will appear here.

Step 4

Next, you should select the desired subsection. For example, “Individual entrepreneurs”.

Step 5

Then click on the desired tax in the list.

Step 6

The window that appears will contain the entire list of KBKs that were relevant on the day of the search.

Step 7

In this way, you can always check the correctness of the BCC before filling out a payment order.

Important! If an error was made in the budget registration code when filling out the payment slip, you should immediately submit an application to the tax office to clarify the payment. Otherwise, the funds will not be received as intended, and the payment will have to be made again. This will cause problems. For example, if the BCC is incorrect, the 2019 patent will not be renewed.

The BCC is an important requisite both for citizens conducting commercial activities and for the state.

Certain combinations of numbers exist to pay insurance premiums and taxes. They differ depending on the chosen taxation system. Also, the codes are different for paying contributions from individual entrepreneurs for themselves and for depositing funds for employees.

You can find out all the KBK codes that are relevant today in the directory or on the Federal Tax Service website.

Over time, the combination of numbers in the KBK may change. Changes should be monitored closely to prevent errors. If a mistake was made, you should submit a corresponding application to the Federal Tax Service as soon as possible.

*Prices are as of July 2022.