All types of revenues to the budgets of various levels are distributed according to the codes of the budget classification. Since August 2004, 20-digit codes have been used instead of 9-digit codes. This code, tied to the type of tax, the payer must indicate in the payment document with which he transfers the tax, penalty or duty to the budget. To do this, he needs to determine the budget classification code according to the code directory, which is approved annually by order of the Ministry of Finance of the Russian Federation.
Instructions
Step 1
Tax revenues are recorded in strict accordance with the budget classification codes (BCC). This is necessary for many reasons: for statistical reporting, accounting for the payment of taxes and their distribution among the budgets of various levels. Some taxes are allocated only to the federal budget, some - to the budgets of the subjects of the Federation, some - to the local one. Some taxes, the volumes of which are the most significant, for example, income tax, VAT, are distributed across the budgets of all three levels. Moreover, the distribution percentage for each constituent entity of the Federation is different.
Step 2
The structure of the KBK consists of four parts. The first three digits indicate the code of the main administrator of budget revenues - the recipient, who must track their receipt and control the timeliness of funds transfer. Such recipients are off-budget funds, tax authorities, local authorities, etc.
Step 3
The fourth digit of the code is the type of income, it is "tied" to the source of the receipt of funds. 1 - means payment of tax, 2 - receipt of gratuitous financing, 3 - income from those who are engaged in entrepreneurial activity.
Step 4
Digits 5-6 indicate the tax code. So, income tax is indicated by a two-digit code 01, social insurance - 02, VAT for goods sold on the territory of the Russian Federation - 03, VAT for goods imported into the territory of the Russian Federation - 04, UTII - 05, etc.
Step 5
The tax item is encrypted in categories 7-8, sub-item - 9-11. They are indicated in payment documents in strict accordance with their values, which are given in the classification of budget revenues of the Russian Federation. Bits 12-13 indicate the allocation to different levels of budgets. If the amount goes to the federal budget, code 01 is put, if to the budget of the subject of the Federation - code 02, to the local budget - code 03, to the Pension Fund - 06.
Step 6
The type of receipt is encrypted with rank code 14. When transferring a tax or contribution, 1 is put, if the penalty is transferred - 2, if the fine is 3. Digits 15 and 16 always have a zero value. The last three digits are the classification of the item of state revenues. For example, tax revenues are designated by code 110, amounts of compulsory withdrawal by code 140, etc.
Step 7
To determine the budget classification code, you do not need to be familiar with its structure in such detail. You can always familiarize yourself with the codes used in the current year on the website of the tax office.
