KBK for 2020 for individual entrepreneurs (and how to check them for relevance)

New KBK

BCCs change quite often, and 2020 was no exception. Several new codes have been introduced at once - all of them are presented in the following table.

Codes that appeared in 2020

KBK on income tax 2020 for legal entities

If you indicate the wrong KBK or completely forgot to write down the code, inspectors will receive a notification of refusal to accept the declaration. It will say: there was an error in filling out the data for the “Budget Classification Code” indicator. The error code is 300300027.

If you do not solve the problem and are late in submitting the report, then a fine cannot be avoided. Delay the report for more than 10 days and tax inspectors will suspend transactions on bank accounts. To avoid such troubles, check

KBK of income tax to the federal and regional budgets - 2018

Codes that are valid in 2020 for different taxes

The following is a complete list of budget tax classification codes that are in effect in 2020.

VAT

KBK for corporate income tax

Personal income tax

Transport tax

Organizational property tax

Land tax for organizations

Water tax

Insurance contributions for pension insurance (former contributions to the Pension Fund)

Insurance contributions for social insurance (former contributions to the Social Insurance Fund)

Insurance premiums for compulsory medical insurance

KBK for additional tariffs in the Pension Fund of Russia in 2018

BCC for special tax regimes

For those who use special regimes, the following BCCs apply.

UTII

simplified tax system

Unified agricultural tax

Patent

KBK for payment of state duty in 2018

The KBK is indicated incorrectly - what to do?

Indicating old budget classification codes if the remaining details are filled out correctly does not have serious consequences. The main thing is to correctly indicate the account of the Federal Treasury and the recipient's bank. If you find an incorrect BCC in a payment order that has already been processed, you must submit an application for clarification to the Federal Tax Service. After its registration, the tax office checks it and reverses the accrual of penalties. Contributions that have already been accounted for and entered into the personal account are not subject to clarification.

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KBC for payment of fines

Transitional table of KBK codes for 2018

As you know, from the beginning of 2020, the administration of insurance premiums was transferred from the funds to the Tax Service. The exception was traumatic contributions - they remained under the jurisdiction of the Social Insurance Fund. In this regard, the structure of the budget classification codes itself has changed. Therefore, if you have to pay debts for past tax periods, the transitional BCCs, which are presented in the following three tables, will be useful:

• the first contains the BCCs for which contributions must be paid for employees;
• the second contains codes that entrepreneurs use when paying contributions for themselves;
• the third part lists the KBK for payment of pension contributions at additional rates.

Employee contributions

IP contributions

Pension contributions at additional rates

Budget classification code (BCC): table

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The concept of budget classification code (BCC) was introduced by the Budget Code of the Russian Federation dated July 31, 1998 No. 145-FZ.

BCCs are special 20-digit digital codes that are used to group income, expenses and sources of financing of the state budget. Thus, these codes help to identify and organize the receipt and expenditure of funds.

Legal entities and individuals require these codes to fill out payment and reporting documentation when one of the parties to the relationship (recipient of payments, regulatory authority, etc.) is the state or one of its departments.

For example: BCC are indicated in some tax returns (for VAT, income tax, etc.), thus, Federal Tax Service inspectors record the debt on the taxpayer’s personal account.

Then the taxpayer indicates the BCC corresponding to a specific tax in the payment order (field 104 is reserved for the BCC) when actually transferring this tax to the budget. When this amount is credited to the subject’s personal account, the previously recorded debt is repaid.

In this case, it is allowed to indicate only one code in one payment order. If payments relate to different BCCs, the required number of payment orders is issued.

KBK table for 2020

KBK structure

In accordance with Order of the Ministry of Finance of the Russian Federation dated 07/01/2013 No. 65n (with amendments that came into force on 01/01/2018), the structure of the code using an illustrative example (KBK, corresponding to the personal income tax paid by the tax agent, is taken as an example) is as follows:

Where,

1. The first 3 digits identify the revenue administrator. In the example given, code 182 corresponds to the Federal Tax Service.
2. The next 3 digits establish the income group and subgroup. In our case: 101 – taxes on profits, income.
3. Values ​​from 7 to 20 digits inclusive are determined in strict accordance with Appendix 1.1 to the List approved by the above order.

In this case, the following groups of element values ​​can be distinguished:

• signs 7-11 contain the code of the income item and subitem. In this situation, the value corresponds to the article “Tax and non-tax income” and the subarticle “Taxes on profit, income” - “Personal income tax, the source of which is the tax agent.”
• signs 12-13 indicate which budget the income should go to. In the example given: 01 – federal budget.
• Signs 14-17 are determined by the revenue administrator for the purpose of separate accounting of incoming mandatory payments, penalties, fines and interest. In our example: 1000 is a mandatory payment.

Note: currently the Federal Tax Service groups revenues into the following groups: 1000 – mandatory payments, 2100 – penalties, 2200 – interest, 3000 – fines.

• signs 18-20 indicate what type of financial transactions this income belongs to. In this case: 110 – tax revenues.

KBK codes are approved by orders of the Ministry of Finance of the Russian Federation. Changes are made quite often, so when making payments and preparing reports, it is recommended to check the available information with the latest KBK classifier and information posted on the official websites of government departments.

Errors in KBK

When transferring budget payments, you should be careful, since an error made when filling out the BCC can lead to a situation where the funds go to the wrong destination or remain “hanging” in the category of unknown.

If we are talking about taxes or contributions, the payment will need to be clarified by submitting the appropriate application. It should be noted that in accordance with the letter of the Ministry of Finance dated January 19, 2017 No. 03-02-07/1/2145, an error in the BCC does not prevent the determination of the type of payment, therefore the tax is considered paid.

Additional difficulties may arise if the BCC is incorrectly indicated when paying the state fee. In this case, the organization or individual will be denied the provision of relevant public services, and it will most likely not be possible to return or offset the amount of the fee transferred to the budget (subclauses 1-5, clause 1, article 333.40 of the Tax Code of the Russian Federation).

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