KBK – budget classification code. It is used by entrepreneurs and organizations to transfer mandatory taxes and fees. Each payment corresponds to a specific code. If you indicate at least one KBK sign incorrectly, the funds may be sent to the wrong account. Accordingly, the company will either have arrears or overpay taxes. In the first case, the Tax Service will issue a fine. That is why it is necessary to strictly follow the established rules for transferring fees, and also correctly indicate budget classification codes.
KBK 18210102010011000110: what is the tax 2020
In order No. 65n dated July 1, 2013, the Ministry of Finance approved the decoding of this budget classification code.
18210102010011000110 KBK transcript 2020: Personal income tax on income the source of which is a tax agent, with the exception of income in respect of which tax is calculated and paid in accordance with Art. 227, 227.1 and 228 of the Tax Code of the Russian Federation (payment amount (recalculations, arrears and debt on the corresponding payment, including canceled ones).
In other words, this is personal income tax on employee salaries and other payments.
New KBK codes for 2020 introduced by the Ministry of Finance, code directory
BCC 2020 – The Ministry of Finance introduces new codes along with amendments to existing figures. Let's look at the updates in more detail.
- 1 KBK Directory
- 2 The Ministry of Finance introduces new KBK codes in 2020
KBK Directory
KBK 2020 – The Ministry of Finance introduces new codes for some tax payments. 12 new positions in the order look like this:
- 15310402210010000110 – fee for the import of dark marine fuel into the state;
- 15310807500010000110 – for excise stamps with a two-dimensional barcode;
- 16010807490010000110 – to pay the state fee for obtaining federal special stamps with a two-dimensional barcode;
- 18210101022020000110 – taxation of income for fulfilling the terms of contracts for the development of gas and oil fields in the Far East;
- 18210302390010000110 – excise tax on petroleum products processing;
- 18210302400010000110 – combination of excise tax on dark marine fuel produced within the country;
- 18210607000010000110 – single tax payment for individuals;
- 18210705010010000110 – combination for deduction of tax on earnings from the extraction of hydrocarbons in the subsoil located in certain territories (see Article 333.45 of the Tax Code);
- 18210705020010000110 – combination for deductions for earnings from the extraction of hydrocarbons in the subsoil located in certain areas (see Article 333.45 of the Tax Code);
- 18210705030010000110 – for deducting tax on earnings from the extraction of hydrocarbons in the subsoil located in certain areas (see articles of the Tax Code);
- 18210705040010000110 – for deduction of tax on earnings from the extraction of hydrocarbons in the subsoil located in certain areas (see articles of the Tax Code);
- 18210402210010000110 – Excise tax on dark marine fuel imported into the territory of the Russian Federation.
These and other recent BCCs required for correctly filling out “payments” are already freely available; we present the most used ones, as well as those in which payers most often make mistakes.
It is recommended that you read the full order on the official portal of the Ministry of Finance.
Code KBK NDFL
Field 104 of the payment order is filled in with a code depending on the category of the person sending the payment.
Payment of personal income tax is made no later than the next day after the employee’s payday. If an employee who is temporarily disabled is provided with money, personal income tax must be sent no later than the last day of the month in which the employee received his benefit.
Code KBK penalty
Penalties are charged on late payments and are one of the most common purposes of payment.
Code KBK USN income
In the simplified taxation system, the codes have not changed. The main thing to remember is that in 2020 a common code for minimum and single deductions was introduced, and payments of the minimum tax for a period of time earlier than 2020 require a separate classification combination.
The budget classification code (BCC) is a special 20-digit digital code used to group government budget items. It is written down in the payment order when paying taxes, fines and other obligatory payments to the budget.
VAT codes are saved. The sender of the finance does not matter. The choice of code depends on how the taxable objects are implemented. Thus:
- 18210301000011000110 – VAT on services, goods, work, the sale of which takes place in the country;
- 18210301000012100110 – penalties for such VAT;
- 18210301000013000110 – cancellation of fines;
- 18210401000011000110 – for paying VAT on goods brought into the country from Kazakhstan and Belarus;
- 18210401000012100110 – penalties;
- 18210401000013000110 – fines.
New changes to the BCC are expected soon. The order dated November is at the registration stage; upon completion, payers will use the code for clearing the income tax of self-employed persons - 18210506000011000110, as well as the budget classification code 18210607000011000110, intended for a single payment of tax for individuals.
Summarizing the work of the Ministry of Finance on the budget classification, it can be stated that there are no fundamental updates, ignorance of which could have a detrimental effect on various payment transactions, as well as cause serious financial damage to payers. The insurance section has been revised for the convenience of money senders, due to the fact that modern appointments no longer depend on the availability and conditions of a special assessment.
What does KBK 18210102010011000110 consist of?
The budget classification code combination is approved by the Ministry of Finance of the Russian Federation. It consists of 20 characters. They are divided into certain groups:
- 1-3 signs – managers of budget funds;
- 4-6 characters – type of tax or contribution paid;
- 7-8 characters – classification of the budget into which the tax is paid;
- 9-11 characters – sub-item of income;
- 12-13 signs – element of income;
- 14-17 characters – type of payment;
- 18-20 signs are a type of income.
So, the code starts with the characters “182”. The manager of funds is the Federal Tax Service. Next, “101” is income tax, personal income tax. Then “01” - the funds go to the Federal Budget. Signs 14-17 - “1000” - the amount of tax or contribution, arrears or arrears in payments. The last three digits of “110” are tax income.
Which BCCs should be indicated in the 2005 payment slips?
New budget classification codes can cause a lot of problems for an accountant. And the reason is not only the large number of numbers that must be carefully checked before entering into payment orders
| Payment | KBK |
| income tax | |
| – credited to the federal budget | 182 1 0100 110 |
| – credited to the regional budget | 182 1 0100 110 |
| from income in the form of dividends from Russian companies | 182 1 0100 110 |
| from income in the form of dividends from foreign companies and organizations | 182 1 0100 110 |
| from income in the form of interest on state and municipal securities | 182 1 0100 110 |
| Personal income tax | |
| taxed at 13 percent | 182 1 0100 110 |
| taxed at a rate of 13 percent and received by entrepreneurs | 182 1 0100 110 |
| received by non-residents | 182 1 0100 110 |
| in the form of dividends | 182 1 0100 110 |
as:
| 182 1 0100 110 |
| UST | |
| – credited to the federal budget | 182 1 0200 110 |
| – enrolled in the Social Insurance Fund | 182 1 0200 110 |
| – enrolled in the FFOMS | 182 1 0200 110 |
| – enrolled in the TFOMS | 182 1 0200 110 |
| Insurance contributions for compulsory pension insurance | |
| – aimed at paying the insurance part of the labor pension | 182 1 0200 160 |
| – aimed at paying the funded part of the labor pension | 182 1 0200 160 |
| Insurance premiums for compulsory insurance against industrial accidents and occupational diseases | 393 1 0200 160 |
| VAT | |
| for goods, works and services sold in Russia | 182 1 0300 110 |
| for goods imported into Russia | 153 1 0400 110 |
| for goods imported into Russia from the Republic of Belarus | 182 1 0400 110 |
| Organizational property tax | 182 1 0600 110 |
| Transport tax for organizations | 182 1 0600 110 |
| Gambling tax | 182 1 0600 110 |
| Land tax | 182 1 0600 110 |
| Water tax | 182 1 0700 110 |
| Single tax for those who have switched to simplified taxation | |
| for those who have chosen income as an object of taxation | 182 1 0500 110 |
| for those who have chosen income minus expenses as the object of taxation | 182 1 0500 110 |
| – minimum tax credited to extra-budgetary funds | 182 1 0500 110 |
| UTII | 182 1 0500 110 |
| State duty | |
| for consideration of a case in an arbitration court | 434 1 0800 110 |
| for notarial acts | 318 1 0800 110 |
| for state registration of companies (their liquidation) and entrepreneurs, as well as changes in constituent documents | 182 1 0800 110 |
| for state registration of rights to real estate and transactions with it | 321 1 0800 110 |
| for the right to use in the title, “Russian Federation” and derivatives from them | 182 1 0800 110 |
| for state registration of securities issue | 521 1 0800 110 |
| for actions related to licensing and carrying out certification required by law | 000 1 0800 110 |
| for state registration of vehicles, issuing and changing documents for them, as well as issuing registration plates | 188 1 0800 110 |
| for issuing permission to distribute outdoor advertising | 000 1 0800 110 |
| Import duties | 153 1 1000 180 |
| Export customs duties (except for duties on oil, oil products and gas) | 153 1 1000 180 |
| Payment for negative impact on the environment | 498 1 1200 120 |
| Forest taxes | |
| – regarding the minimum payment rates for timber sold standing | 053 1 1200 120 |
| – to the extent that exceeds the minimum rates | 053 1 1200 120 |
| Rent for the use of forest resources | |
| – regarding the minimum payment rates for timber sold standing | 053 1 1200 120 |
| – to the extent that exceeds the minimum rates | 053 1 1200 120 |
| Fee for providing information from the Unified State Register of Real Estate | 182 1 1300 130 |
| Fee for providing information contained in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs | 182 1 1300 130 |
| Fee for providing information on registered rights to real estate and transactions with it | 321 1 1300 130 |
Coding nuances
New budget classification codes can cause a lot of problems for an accountant. And the reason is not only the large number of numbers that must be carefully checked before entering into payment orders. The fact is that the KBK of payments cannot simply be taken and copied from Order No. 72n of the Ministry of Finance dated August 27, 2004, which established new codes. First of all, instead of the first three zeros, you need to put the so-called budget revenue administrator code. For most taxes and fees, this administrator is the Federal Tax Service. Its code is 182. But not all payments that companies transfer are under the jurisdiction of tax authorities. For example, contributions for insurance against industrial accidents and occupational diseases are the “diocese” of the FSS, so the first three digits of the BCC are different - 393. The codes of all such payments can be found in the table of correspondence of the new BCC to the old, which the Federal Tax Service sent to inspections by letter dated 3 December 2004 No. 10-4-03/5626. By the way, the table distributed by the tax department earlier (letter dated November 1, 2004 No. 10-4-03 / [email protected] ) cannot be used. The tax authorities made several mistakes in it. In particular, the personal income tax and land tax codes were incorrectly indicated. In addition, you must independently determine the meaning of the fourteenth digit of the BCC. This can be 1, 2 or 3 depending on what you are transferring: tax (fee), penalties, interest or fine. That is, now, when filling out the fourteenth digit in the KBK, you need to take into account the “Payment Type” indicator from field 110 of the payment order. When listing taxes or fees, write “NS” or “AB” in this field, penalties or interest - “PE” or “PC”, fines under the Tax Code - “SA”. So even if you put a zero in place of the fourteenth digit of the KBK, the inspectorate will still be able to “identify” the payment - by the designation that you indicate in field 110 of the payment. In such cases, the Federal Tax Service in a December letter ordered inspectors to automatically change the fourteenth digit of the BCC and send firms a notification of the error. But if the KBK payment order is indicated with a zero fourteenth digit, and field 110 contains a zero, then the inspectors will independently decide what status to assign to the payment. And only when the fourteenth digit in the KBK does not correspond to the value of the indicator in field 110 of the payment slip, will the inspectors classify the payment as unknown. Innovations in filling out payment slips are not limited to KBK alone. The Ministry of Finance approved the updated Rules for filling out payment orders for the transfer of taxes and other obligatory payments (Order No. 106n dated November 24, 2004, Reg. No. 6187 dated December 14, 2004), which became effective on January 1. In addition to the existing designations that need to be entered in field 110 of the payment, the Ministry of Finance approved three new ones: “VZ” - for contributions, “GP” - for state duty and “PL” - for all other payments. So now, when filling out a payment form for the transfer of pension insurance contributions or accident insurance contributions, do not forget to put the letters “VZ” in field 110. The same order of the Ministry of Finance states that from January 1, there should be no blank fields in payment orders for the transfer of taxes, contributions and other obligatory payments. Until now, only fields 101–110, as well as “Payer”, “Recipient”, “Payer’s INN”, “Recipient’s INN” could not be left blank. Therefore, now, if you have nothing to write, for example, in field 24 “Purpose of payment”, put “0” there.
