What is KBK in details? BCC (field 104)

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

The country's treasury is replenished with taxes and payments of law-abiding workers, individual entrepreneurs and companies from the register of the Unified State Register of Legal Entities. Budget revenues are endowed with their own sign to avoid confusion - who manages the incoming ruble.

Part of the transfers is made without the direct participation of a citizen, for example, withholding income from a "white" salary. But you have to pay the fee for the realized immovable heritage of the sixties model or the tribute for violation of tax rules on your own. The first experience of issuing a payment order for the transfer of honestly earned funds to the bins of the Motherland will make you figure out what KBK is in the details so that the money goes to its intended purpose.

Focus abbreviation

Taxes assigned to the KBK. This is the account number for crediting the entrepreneur's payments. Place the account value in field 104 of the payment form.

The code is built from 20 Arabic numerals.

Positions 1, 2, 3 indicate the government entity receiving the payment.

Cage 4 - income group.

Seat 5, 6 given to income subgroup.

Numbers 7, 8 contain income item.

Positions 9, 10, 11 specify the income sub-item.

Boxes 12, 13 show the budget level.

Places 14-17 indicate the content of the payment - tax, fine, fee, etc.

Positions 18, 19, 20 report the type of income.

The information provided makes it easier to understand what the BCC is in the details.

Varieties of code values

There are 88 names in the list of Chief Administrators of Budget Revenues. Numbers from 007 to 777 are used for classification. For example:

• 048 - Rosprirodnadzor.
• 049 –Rosnedra agency.
• 182 - FTS.
• 393 - Social Insurance of the Russian Federation; these are contributions for compulsory insurance of "injury at work".

For a person, the value is number 182 - the recipient of personal income tax withheld from individuals and private entrepreneurs.

The country's economy allows the action of various persons in various fields. Suppose an individual entrepreneur has received permission to extract groundwater from his own well. He sells the produced water to the population. In addition to income tax, water tax is withdrawn from the entrepreneur for the code with income subgroup 07 and article 03.

The question of what is the CCC in the details of the payment gets a clear answer. KBK is the address of the overseer of the sovereign's treasury.

Reasons for code changes

In 2017, the order of designations has changed. The reason is the redistribution of the functions of the administrator for pension contributions, medical and social insurance fees.

Now these fees have been given the status of taxes. Federal National Assembly controls completenessaccruals and settlements with legal stringency for fines and pen alties.

Ross on people's income

The personal income tax budget classification code is reflected in the list with modifications. The specific value is determined by the status of the payer:

• employer transfers deducted from income accrued to employees;
• 13% of the dividends received by the shareholder is paid by the tax agent;
• a law-abiding citizen puts 13% of the amount of property sold into the treasury;
• pen alties for late payments or late reporting of income received;
• pen alty on the amount of debt on accrued but not paid tax.

The code is entered in field 104. A KBK of 20 digits for personal income tax looks like this: 182 1 01 TSTSTSTS 01 1000 110. You only need to substitute the desired value instead of TSTSTSTS.

For officially registered employees, the company and the individual entrepreneur pay in the direction 02010.

For their own income, sole proprietors and professionals in private practice pay using a combination of 02020.

Employers pay code 02040 for a hired non-resident employee with a patent.

One digit in the tenth digit changes the meaning of the BSC. It is important for an entrepreneur not to confuse his own dues with the tax of hired personnel. Withdrawal of money from the current account occurs instantly. It will take a month to return or credit to another CCC.

A situation is possible when the time of ownership of real estate at the time of disposal does not remove the obligation to pay tribute from the "physicist". Then the person from the received income is obligedlist what is required. The code 02030 is entered in the BCC field.

Dividends are paid by individual business owners. Some companies leave profits undistributed, until bright tomorrow. Other geniuses of financial sciences form the cost in such a way that with an annual income of 22 billion in profit, there are 3 million for 9 thousand shareholders. But there are also socially oriented companies with a policy of annual incentives for long-term investors. Dividends accrued by generous issuers are subject to a levy of 13%.

If personal income tax is transferred by a tax agent, then code 02010 is used.

An individual sends finances using the code 02030. It is useful for this person to remember that the agent controls the correctness of the calculation of 13%. A technical error noticed in time when calculating income tax will save the citizen's purse - it will eliminate fines and pen alties for arrears. Therefore, what is KBK in the details, a person should firmly remember or write down. This is the code for transferring personal income tax from dividends to government bins.

Theoretically, a person does not need to fill out anything to pay dividend profits. According to the Tax Code, the inspectorate must send a notification to the citizen with the amount and the completed code.

Personal income tax-related fines, indicating the sign of a fine of 3000 are paid:

• according to income item 02030 - "physicists";
• according to income item 02020 - individual entrepreneurs.

Fee incurred in connection with the late sending of the accrued is paid with an indication of the sign of pen alty 2100, by income item:

• "physics" - 02030;
• individualentrepreneurs – 02020.

Easy Mode

Entrepreneurs seek to minimize the effort and time spent on calculating the bottomless variety of debts. The state went to meet the wishes of businessmen and introduced a regime of simplified taxation of tribute. The benefit is mutual: the treasury receives income and is not spent on publicans who are forced to count the labor penny of the class of entrepreneurs; companies on the simplified taxation system also sigh with joy - the risk of not seeing another trap in the tax field is reduced.

Since January, the year of the centenary of the October Revolution, life has been simplified once again. Now there is no puzzle for organizations on the simplified tax system: apply the “income-expenditure” method of taxation or pay the minimum fee. The Ministry of Finance heeded the request of the Federal Tax Service to simplify the offsetting of mutual claims under the simplified tax system.

Both types of calculated tax are waiting on a single CBC for the simplified tax system in subgroup 05 under article 01021.

If a company has chosen the STS regime "income" with a payment of 6% of the amount of income received, then when settling with the treasury, article 01 subarticle 011 is used in subgroup 05. The difference with the previous BCC is in the tenth digit.

Code for IP

• 1 - personal income tax for hired personnel;
• 2 - VAT;
• 4 - VAT on purchases in the EAEU states.

CBC under the simplified tax system is the same as under the general taxation regime.

Fortune,like a forest hut, it turns to an independent enterprising artisan or merchant, either full face or backwards. Counterparties fail; the volume of buyers' wallets shows a decrease; publicans' planned and unscheduled initiatives are fettered hand and foot. Therefore, the fact of late payment for the reporting periods until 2017 is possible.

You will have to pay for the past years. Only the codes need to be specified in the List. The numbers vary.

New codes are included in the List for 2018. If the reader has already made a successful purchase in 2017 - bonds of Russian issuers, then the recipient of the coupon income will have to fork out to pay income. This rule will apply to securities purchased this year and 4 more years in a row.

How many times have they told the world that smoking is bad for the wallet. The damage increases exponentially. The main financiers thought and put into effect a new excise tax with the corresponding BCC - for electronic cigarettes and other delights of advanced smoking. The masterful approach of the rulers of the country: if a person has money for new nicotine products, then let him share it with the state.