These magical three letters, which mean nothing to ordinary citizens, regularly create headaches for entrepreneurs.

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.

Current list of KBK for 2019

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);
   • subgroup– 5th and 6th characters; a two-digit code indicates a specific tax, duty, contribution, fine, etc.;
   • 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);
   • sub-article– 9, 10 and 11 digits (specifies the item of income);
   • element– 12 and 13 digits characterize the budget level – from federal 01, municipal 05 to specific budgets of the Pension Fund of the Russian Federation – 06, Social Insurance Fund – 07, etc. Code 10 indicates the settlement budget.
3. "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).
4. "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.

Where can I get KBK?

To fill out a payment order, the KBK code can be found in several ways:

• scroll a little higher - most of them have been published by us;
• at the State Treasury (by calling, sending a request or making a visit);
• Order of the Ministry of Finance No. 65N contains all the information about the BCC;
• When making payments online on many services, BCCs are entered automatically.

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. 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 arrived in 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.

1. Regularly check with the tax office how payments made are reflected in your personal account.
2. If you have received a request to pay a tax, contribution, etc. that you have already transferred, contact the relevant authority (tax authority, extra-budgetary fund) to reconcile the calculations.
3. If you yourself see a mistake in the KBK, write a request for clarification.
4. Try to keep up to date with the latest changes in legislation, in particular the latest version of codes.

• Either online through a bank client or on purpose - that is, banking operations are performed on paper, a payment order, where all functions with banking operations are carried out using a payment order with a stamp and signature.

Payment order

These are instructions to the bank to transfer funds from the company’s current account to a client, supplier or government agencies. Printed in two copies, valid for 10 working days.

In the website service, payment orders are generated automatically, with the necessary BCC and KNP, the main thing when registering is to indicate all the data on the individual entrepreneur or LLP in the My details section, namely current account, bank, Tax authority code, Bin of the akim’s office, etc.

You can select all the main standing payments by name; in the service we have divided them into sections, for example in the Salaries and taxes section - all payments related to taxes on salary, in budget payments - all payment orders to the budget.

Since we receive a huge number of requests specifically for salary tax payments, below we will show one example

To transfer an employee's salary by express order, you must provide a payment order for OPV, SO, SN, IPN, and CSHI - which wage taxes are paid depends on the taxation regime, for example, a simplified tax system pays for employees - OPV, SO, CSMS, IPN, and the generally established regime is OPV, SO, SN, IPN, OSMS

OPV payment order

To quickly generate a payment order, use the Mybuh online service, where you need to enter your own data in the details, and the payment order will be generated by itself. here is an example

When filling out the form, if you contribute the OPV amount yourself, then just enter the required amount in the total payable column and click the save button.

By clicking on the payment you can download in PDF format, download swift or send by mail

Payment orders for IPN, SO, and OSMS are generated and the details are filled out in the same way, the only thing you need to do is fill out the recipient form, where you indicate the full name of each employee, date of birth, INN, period and amount for which you are paying. Below is an example

How to easily and simply generate payment orders for OPV, SO, OSMS, IPN

How to pay 3% CIT or IIT + SN

*

Conventions.

• BIN (IIN) - business identification number for a legal entity.
• IIC - enterprise current account
• BIC - bank code
• KBE - enterprise activity code
• KNP - payment purpose code
• KBK - budget classification code (tax code)
• Value date - date of funds transfer

Payment purpose code

• 911 - taxes, SN and CIT
• 912 - tax penalties
• 012 - Social contributions
• 010 - Pension contributions
• 019 - Penalties on pension contributions
• 017 - Penalties for social services deductions
• 171 - participation in the tender, initial payment
• 710 - for goods
• 859 - other services
• 321 - transfers from one account to another
• 230 - currency conversion
• 120 - membership fees
• 311 - cash deposit to the bank
• 121 - OSMS

KBE - beneficiary (recipient) code

• 17 - LLP residents
• 15 - JSC, insurance companies
• 19 - Individual entrepreneurs and individuals
• 11 - state departments income
• 11 - NJSC State Corporation "Government for Citizens"
• 27 - branches and representative offices of foreign companies
• 14 - bank

KBK - budget classification code

• 101110 - Corporate income tax LLP
• 101202 - Corporate income tax for individual entrepreneurs
• 101201 - IPN from employee salaries
• 103101 - Social tax
• 104101 - property tax
• 104302 - tax on land in settlements (individuals and legal entities)
• 104309 - land tax, with the exception of land tax on land in populated areas
• 104401 - transport tax
• 105101 - VAT
• 105102 - VAT on imports
• 105316 - For environmental pollution

What is GPC and how to pay taxes on GPC, you can see

Updated KBK from January 1, 2018

101105 Corporate income tax from legal entities of oil sector organizations.
101110 Corporate income tax from legal entities, excl. receipts from oil sect organizations.
101201 Personal income tax on income taxed at source.
101202 Individual approach tax on income not taxed at source
101205 Individual dead tax on foreign income, not taxed at the source of payment
103101 Social tax
104101 Property tax for legal entities and individuals. entrepreneur
104102 Tax on property of individuals
104302 Land tax on land in settlements
104309 Land tax, with the exception of land tax on land in populated areas
104401 Tax on vehicles from legal entities
104402 Tax on vehicles from individuals
104501 Unified land tax
105101 Tax on additional value of production goods, execution work and rendered. services in the territory RK
105102 VAT on goods imported into the territory of the Republic of Kazakhstan, cr. VAT on goods imported from the territory of the Russian Federation and the Republic of Belarus
105104 Tax on ext. cost per non-resident
105113 VAT on goods originating and imp. from the territory RF and RB before creation. unified customs terr. TS
105114 List (return) NP of the amount exceeded. VAT, previously refunded. from the budget and not confirmed for return. when prov. cash checks, transfer of fines
105115 VAT on goods, imp. from the territory EAEU Member States
105229 Crude oil, gas condensate, prod. on the territory RK
105274 Excise taxes on all types of alcohol and (or) wine materials, alcohol. prod., prod. on the territory RK
105275 Tab. products, passenger cars. (except for cars with manual controls or adaptive manual controls, specially designed for disabled people), manufactured in the territory. RK
105276 Tab. products, import on the territory RK from the territory CU member states
105277 All types of alcohol and (or) wine materials, alcoholic products imported into the territory of the Republic of Kazakhstan from the territory. CU member states
105278 Other types of excisable products imported into the territory of the Republic of Kazakhstan from the territory. CU member states
105279 Gasoline (excl. Aviation) and diesel. fuel imported into the territory. RK from the territory CU member states
105280 All types of alcohol and (or) wine, alcohol. Prod., imported into the territory. RK from the territory states that are not members of the CU
105281 Tobacco publishing, imp. on the territory RoK, except for goods of the Customs Union imported from the territory. RF and RB
105282 Excise taxes other types of excisable products imported into the territory. RoK, except for goods of the Customs Union imported from the territory. RF and RB
105283 Gasoline (except for aviation) and diesel fuel imported into the territory of the Republic of Kazakhstan from the territory. states that are not members of the CU
105284 Gasoline (except for aviation) and diesel fuel produced in the territory. RK
105301 Payment for the provision of long-distance and (or) international telephone communications, as well as cellular communications
105302 Excess profit tax, with the exception of income from organizations in the oil sector
105303 User fee. surface water resources
105304 Payment for forest use
105305 Bonuses, excluding income from oil sector organizations
105306 Mineral extraction tax, with the exception of receipts from organizations. oil sect.
105307 Rental tax on exports, with the exception of receipts from organizations in the oil sector
105308 Share of the Republic of Kazakhstan in the division of products under concluded contracts, with the exception of receipts from oil sector organizations.
105309 Fee for use. radio frequency spectrum
105310 Toll for the use of navigable waterways
105311 User fee. fauna
105313 Fee for use. specially protected natural areas terr. republic meaning
105314 Fee for use. specially protected natural areas terr. places meaning
105315 User fee land in sections
105316 Payment for emissions in the environs. Wednesday
105319 Payment for reimbursement of historical costs
105322 Tax on excess profits from organizations in the oil sector
105325 Bonuses from oil sector organizations
105326 Mineral extraction tax from oil sector organizations
105327 Rental tax on exports from oil sector organizations
105328 Share of the Republic of Kazakhstan in production sharing under concluded contracts from oil sector organizations
105329 Additional payment of the subsoil user, carrying out activities under the production sharing contract, from oil sector organizations.
105402 License. fee for the right to occupy the department. types of activities
105404 Collection from auctions
105406 Toll for motorway travel. Wed in territorial RK
105413 Fee for issuing permits. in Spanish radio frequency TV spectrum and radio stuff. org-yam
105419 Placement fee. nar. (vis.) advert. per object static size advertising to the floor resp. auto dor. total user rep. zn., excl. auto road.public use.rep.zn., pass.chz ter. mountain district, village, village, village surroundings
105420 Placement fee. adv. (vis.) advert. per object static size advertising to the floor resp. auto dor. total user region zn., excl. pl. per size nar. (vis.) advert. per object static size advertising to the floor resp. auto Additional region sign., pass. ch-z ter. mountains paradise. zn., sat, pos., sat. env.
105424 Placement fee. outdoor (visual) advertising in open space outside premises in a city of republican significance, the capital
105425 Fee for outside size (vis.) advert. on open request behind the previous room in the horizontal area of ​​the sign and on the vehicle, registered in the horizontal area of ​​the sign, except for the size of the outer (vis.) advertisement on the ob.stationary size of the advertisement in the hollow hole .auth. Additional district zn., on the open ave. behind the front office in the city district zn., village, settlement. and on the vehicle, registered in heaven.
105428 Reg. collection, enrollment in the Republic budget
105429 Reg. collection, enrollment to the local budget
105430 Fee per size. outdoors (vis. advertising on objects of stationary size. advertising in the right of way of highways of public use in the republic, region and district. significance, passing through the territory of the city district. significance, villages, towns , rural districts and in the open space outside the premises in the horizontal district, village, town
105431 Microfinance registration fee. org. and their inclusion in the register of microfinance organizations
105432 Fee for issuing permits for participants in the banking and insurance markets
105433 Fee for the issuance and (or) extension of permission for employers to attract foreign labor to the Republic of Kazakhstan
105434 Payment for the use of licenses to engage in certain types of activities
105435 Civil Aviation Certification Fee.
105501 Tax on gambling business
105502 Fixed tax
106101 Import customs. posh. (other duties, taxes and charges having an equivalent effect) paid accordingly. with the Treaty on the Eurasian Economy. union
106102 Customs duties on exported goods
106104 Customs. duties, import taxes. FL comrade for personal user with approx. units customs rates duty, taxes
106105 Aggregate customs payment for imported goods
106106 Customs duties, distribution RF
106107 Customs duties, distribution RB
106108 Distribution amounts import customs. vul., enumeration cat. suspended
106109 Amounts % for overdue. for unused, incomplete and (or) untimely Spanish oblig. according to the list amounts from distribution import customs vulgar
106110 Export customs vulgar for crude oil
106111 Export customs vulgar for goods produced from oil
106112 There. for the import of goods and (or) import there duties, obligatory. according to upl. cat. fuss before the Agreement on Establishment comes into force. and approx. enroll in the TS. and distribution import. there.went. (other duties, cash and fees, equivalent action)
106113 Customs duties allocated by the Republic of Armenia
106114 Collection amount of provision customs payments duties, taxes, revenue. from Russia
106115 Collection amount of provision customs payments duties, taxes, revenue. from the Republic of Belarus
106116 Collected amounts of security for payment of customs duties and taxes coming from the Republic of Armenia
106117 Customs duties distributed by the Kyrgyz Republic
106118 Collected amounts of security for payment of customs duties and taxes received from the Kyrgyz Republic
106119 Advance payment, contribution in accordance with the customs laws of the EEC and the Republic of Kazakhstan, towards the payment of customs duties, taxes, special duties, anti-dumping duties, compensatory duties, as well as as security. enforce the obligation to pay customs duties, taxes, special duties, anti-dump duties, compensation duties
106201 Customs. fees paid in accordance with the customs legislation of the Republic of Kazakhstan
106202 Special, anti-dumping, countervailing duties paid acc. with the Treaty on the Eurasian Economic Union
106205 Special, anti-dumping, countervailing duties received from the Republic of Belarus
106206 Special, anti-dumping, countervailing duties received from the Russian Federation
106207 Amounts of interest. for delay for non-fulfillment or (incomplete) untimely execution of obligations according to the list of amounts from the distribution of special duties, anti-dump duties, compensation duties
106208 Special, anti-dumping, countervailing duties not subject to distribution.
106209 Special, anti-dumping, countervailing duties received from the Republic of Armenia
106210 Amounts of distributed special, anti-dumping, countervailing duties, the transfer of which is suspended
106211 Special, anti-dumping, countervailing duties received from the Kyrgyz Republic
107109 Other tax revenues in the Republic of Belarus
107110 Other tax revenues in the MB
108101 Consular fee
108125 State duty credited to the republican budget
108126 State duty credited to the local budget
201101 Receipts of part of the net income of republican state enterprises
201102 Receipts of part of the net income of public utility enterprises
201201 Receipts of part of the net income of the National Bank of the Republic of Kazakhstan
201301 Dividends on state blocks of shares owned by the republic
201302 Dividends on state blocks of shares owned by municipalities
201401 Income from participation shares in legal entities owned by the republic
201402 Income from participation shares in legal entities that are in municipal ownership
201501 Income from rental property owned by the republic
201502 Receipts of rent for the use of military training grounds
201503 Receipts of rent for the use of the Baikonur complex
201504 Income from rental property owned by municipal authorities in the region
201505 Income from rental housing from residential premises. fund, found in communal property region
201506 Income from rental property, found. in comm. own mountains rep. zn., capitals
201507 Income from rental housing from residential premises. fund, find. in comm. own mountains rep. zn., capitals
201508 Income from rental property, found. in comm. own paradise. (horizontal region), excl. state rental income property, find. in ex. Akimov mountains paradise. zn., village, village, village. env.
201509 Income from rental housing from residential premises. fund, find. in comm. own paradise. (horizontal region), excl. state rental income property, find. in ex. Akimov mountains paradise. zn., village, village, village. districts
201510 Income from rental property comm. own city, district, village, town, rural district
201601 Remuneration on deposits of the Government of the Republic of Kazakhstan in the National Bank of the Republic of Kazakhstan
201602 Rewards received from depositing temporarily free budget money
201603 Remuneration for placement of government funds. external loans on accounts in second-tier banks
201701 Cost of budgetary credit, issued from the republican budget at the expense of internal sources of the administrative region, cities of the republican significance, the capital
201702 Cost for budget credit. issued from the republican budget at the expense of the government. external loans to local executive bodies of the region, cities of the republic. meaning, capitals
201703 Budget credit, issued from the regional budget to local executive bodies of districts (cities of regional significance)
201704 Remuneration for budget loans issued from the Republic of Belarus at the expense of internal sources special. organizations
201705 Remuneration for budget loans issued from the Republic of Belarus at the expense of government external loans special. Org.
201706 Rewards for budget loans issued from the local budget to specialized organizations
201710 Cost of budgetary loan, issued from the republican budget before 2005 at the expense of government external legal loans. persons
201711 Remuneration for budget loans issued from the local budget before 2005 to legal entities
201712 Remuneration for budget loans issued from the republican budget to individuals
201713 Remunerations according to the budget. loans issued. from local physical budget persons
201714 Remunerations according to the budget. loans issued to foreigners sir
201715 Remuneration for claims paid by the Government of the Republic of Kazakhstan for state guarantees
201716 Remuneration for budget loans issued from the local budget at the expense of internal financial resources. agencies
201718 Remuneration on budget loans, issue. from places. budget legal entities, excl. specialized organization
201719 Reward on loans issued from the district (city region) budget to the offices of akims of cities in the region. meaning, villages, towns, rural districts
201901 Control against possible losses of agricultural and forestry production when agricultural and forest land is withdrawn for use for purposes not related to management. agricultural and forestry
201903 Fee for the provision of subsoil information for use
201904 Income from government lotteries held according to decisions of local representative bodies
201905 Income from the sale of weapons and military equipment
201906 Receipt. from real confiscation property, im., free transl. in the setting p-ke in the republic own, incl. Comrade and transport Wed, designed to customs dir. refusal in favor of the state
201907 Receipt. from real. ownerless property, property, free transl. in the setting p-ke in commune. own, helpless belly, finds, and also property, transfer. by right of inheritance. to the state
201908 Remuneration from government issued securities purchased on the organized securities market
201909 Payment for easement on land plots owned by the republic.
201910 Payment for easement on land plots located in communal ownership.
202101 Receipts from sales of goods (works, services) by state institutions, financial from the republican budget
202102 Post. from sales (works, services) provided by government institutions, financial. from the local budget
203101 Receipt of money from state procurements, organizational state institutions, finance. from the Republic budget.
203102 Receipt of money from government procurement, organizational state institution, finance from the local budget
204103 Executive sanction
204105 Administrative fines, penalties, sanctions, penalties, taxes. state uchr. Finnish from the regional budget
204106 Adm.str., penalties, sanctions, penalties, we impose. DVD region, city. rep. zn., capitals, their territories. subsection, fin. from MB
204109 Post.amounts from good delivery or v.un.possession or value.invalid, provided condition. persons, authorized for issue state functional, or persons, equ. to them
204110 Funds received from the use of natural resources for claims for damages, with the exception of receipts from the organized oil sector.
204112 Receipts of deductions from the wages of those sentenced to correctional labor
204113 Other fines, penalties, sanctions, penalties, taxes from state institutions, financed from the republican budget, with the exception of receipts from oil sector organizations.
204114 Other fines, penalties, sanctions, penalties, taxes from state institutions, financed from the local budget
204115 Fines, penalties, sanctions, penalties according to the budget. credits (loans), issued. from the Republic budget to local executive bodies of the region, cities of the republic. meaning, capitals
204116 Fines, penalties, sanctions, penalties for budget credits (loans), issued. from the region budget to local executive bodies of districts (regional cities)
204117 Fines, penalties, sanctions, penalties. according to budget credit (loans), ext. from the Republic budget specialist organ., foreign Mr. you, physical. persons
204118 Fines, penalties, sanctions, penalties. according to budget credit (loans), ext. from the local budget. specialist organ., physical persons
204119 Adm.str., fines, sanction, collection, cash. Ministry of Health RK, its territorial org. Finnish from the republican budget, excluding post. from org. oil sector
204122 Adm. fines, penalties, sanctions, penalties. tax Min. rev. RK, its territory org., fin. from the Republic of Belarus, excl. fast. from org. oil sectors
204123 Adm. fines, penalties, sanctions, penalties. tax Min. image. and science of the Republic of Kazakhstan, its territory. org., fin. from the Republic of Belarus, excl. fast. from org. oil sectors
204125 Adm. fines, penalties, sanctions, penalties. tax Min. agricultural RK, its territory org., fin. from the Republic of Belarus, excl. fast. from org. oil sectors
204127 Adm. sht., penalties, sanction., collection, tax. Ministry of Labor and Social Affairs protecting us. RK, its territory org. Finnish from the republican budget, with the exception of the post from the org. oil sector
204129 Adm. fines, penalties, sanctions, penalties. tax Min. internal Affairs of the Republic of Kazakhstan, its territory. org., fin. from the Republic of Belarus, excl. fast. from org. oil sect.
204133 Adm. fines, penalties, sanctions, penalties. tax Min. just. RK, its territory org., financial from the Republic of Belarus, excl. fast. from org. oil sectors
204142 Adm. sht., penalties, sanction., collection, tax. court. Spanish, court Priest. and other employees ships, completed chairman court or before the court. courts, excl. fast. from org. oil sect. and legal in the region tax region
204143 Adm. fines, penalties, sanctions, penalties. tax National Bank of the Republic of Kazakhstan, excl. fast. from org. oil sect.
204145 Sanctions, penalties, vile. upl. by por. and/or in Spanish decide Account com. according to control for Spanish RB, excl. fast. from org. oil sect.
204147 Adm. fines, penalties, sanctions, penalties. tax Com. national security RK, its territory org., fin. from the Republic of Belarus, excl. fast. from org. oil sect.
204151 Adm. fines, penalties, sanctions, penalties. tax Com. Finnish counter. Min. Finnish RK, its territory org., fin. from the Republic of Belarus, excl. fast. from org. oil sect.
204153 Adm. fines, penalties, sanctions, penalties, taxes. state uchr., fin. from the budget mountains rep. zn., capitals
204154 Adm. fines, penalties, sanctions, penalties, taxes. state uchr., fin. from the budget paradise. (horizontal region), excl. fines, penalties, sanctions, penalties, taxes. akims of the mountains paradise. zn., sat, pos., sat. env.
204157 Adm.str., fines, sanction, collection, cash. Min. national eco. RK, its territory org. Finnish from the republican budget, excl. fast. from org. oil sect.
204158 Adm. sht., penalties, sanction., collection, cash. Min. culture and sports of the Republic of Kazakhstan, its territory. org. Finnish from the Republic budget, excl. fast. from org. oil sect.
204159 Adm.str., fines, sanction, collection, cash. Min. by investment and development RK, its territory org. Finnish from the Republic budget, excl. fast. from org. oil sect.
204160 Admi. sht., penalties, sanction., collection, cash. Min. energy RK, its territory org. Finnish from the Republic budget, excl. fast. from org. oil sect.
204161 Adm. sht., penalties, sanction., collection, cash. Min. health and social development RK, its territory org. Finnish from the Republic budget, excl. fast. from org. oil sect.
204162 Adm.str., fines, sanction, collection, cash. Com. state ex. Min. Finnish RK, its territory org. Finnish from the Republic budget, excl. fast. from org. oil sect.
204163 Adm. sht., fines, sanction., collection, cash. Agent.RK for affairs. state sl. and counteraction. corr., his territory org. Finnish from the Republic budget, excl. fast. from org. oil sect.
204164 Adm. sht., fines, sanction., collection, cash. Sl. state ocher RK, excl. fast. from org. oil sect.
204165 Fines imposed for committing criminal offenses based on court verdicts
204166 Adm. fines, penalties, sanctions, penalties imposed by the Ministry of Information and Communications of the Republic of Kazakhstan in its territory. bodies financed from the republic. budget, with the exception of revenues from oil sector organizations
204167 Monetary penalty, imposed by the court for non-compliance. procedural duties and violations. order in a court hearing during criminal proceedings
204168 Adm.str., penalties, sanctions, collection, cash. Ministry of Religious Affairs and Civil Society of the Republic of Kazakhstan, its territory. financial authorities from the republican budget, with the exception of revenues from oil sector organizations
204169 Adm.str., fines, sanctions, penalties, taxes. Ministry of Defense and Aerospace Industry of the Republic of Kazakhstan, its territorial org. Finnish from the republican budget, with the exception of those from organizations in the oil sector
204170 Administrative fines, penalties, sanctions, penalties imposed by akims of a city of district significance, village, town, rural district
204171 Fines, penalties, sanctions, penalties. for budgetary credits (loans), issued. from the area. (cities of regional significance) budget to the akims of the city district. meaning, village, town, rural. districts
204201 Administrative fines, penalties, sanctions, penalties, impositions by central government agencies, their territorial subdivisions, on oil sector organizations.
204202 Other fines, penalties, sanctions, penalties, taxes from state institutions, financed from the republican budget, for oil sector organizations.
204203 Funds received from natural resource management in claims for compensation for damage to organized oil sects.
205101 Grants attracted by central government agencies
205102 Grants attracted by local executive bodies
205201 Grants attracted by central government agencies
205202 Grants attracted by local executive bodies
206104 Incoming debit, depositor of debt of state institutions, financial from the republican budget
206105 Incoming debit, depositor of debt of state institutions financed from the local budget
206106 Return of unused funds previously received from the republican budget
206107 Return of unused funds previously received from the local budget
206108 Other non-tax revenues to the republican budget, with the exception of revenues from oil sector organizations.
206109 Other non-tax revenues to the local budget
206110 Fee for legalization of property
206111 Other non-tax revenues from oil sector organizations.
206112 Returns cost. vet. passports for the animal, tags (chips) for identification. animals
206113 Receipts, received. from the transmission of units established quantity and reserve volume quota management
206114 Contributions from subsoil users for the socio-economic development of the region and the development of its infrastructure
206115 Voluntary fees for individuals and legal entities
206116 Return faulty (underexploited) funds previously received from the republic. budget through a targeted transfer from the National Fund of the Republic of Kazakhstan
206117 Receipts of balances from the local government cash control account
301101 Receipts from the sale of property, assigned to state institutions, financed from the republican budget
301102 Receipts from the sale of property, assigned to a state institution, financed from the local budget
301103 Proceeds from the sale of apartments to citizens
301107 Proceeds from the privatization of housing from the state housing stock
302101 Received. from debt repayment for goods received from state reserves
302102 Received. from the sale of excess reserves
302104 Receipts from the sale of material assets of the mobilization reserve
302105 Receipts from real material assets of the state material reserve
303101 Proceeds from the sale of land plots
303102 Proceeds from the sale of agricultural land plots
303201 Sale of intangible assets
303202 Pl. for the sale of land lease rights. plots
401101 Return of targeted transfers used for purposes other than their intended purpose
401102 Return unused (underutilized) targeted transfers
401104 Budget withdrawal from the regional budget of Atyrau region
401105 Budget withdrawal from the regional budget of the Mangistau region
401106 Budgetary withdrawal from the budget of the city of Almaty
401107 Budget withdrawal from the budget of the city of Astana
401108 Receipts of transfers from regional budgets, budgets of Astana and Almaty to compensate for losses of the republican budget
401111 "Return of general transfers in cases provided for by budget legislation
401114 "Return of the amounts of unused (underused) targeted transfers for development allocated in the past financial year, allowed for additional use by decision of the Government of the Republic of Kazakhstan"
401115 Return of amounts of unused (under-used) targeted transfers allocated from the republic. budget through a targeted transfer from the National Fund of the Republic of Kazakhstan
401201 Budget withdrawals
401202 Return of targeted transfers
401203 Return of targeted transfers used for purposes other than their intended purpose
401204 Receipts of transfers from district (city) budgets to compensate for losses of the regional budget
401205 Refund of general transfers in cases provided for by budget legislation
401214 Return of amounts of unused (underused) targeted transfers for development allocated in the past financial year, allowed to be used further by decision of the Government of the Republic of Kazakhstan
401215 "Return of the amounts of unused (underutilized) targeted transfers for development allocated in the past financial year, allowed for additional use by decision of local executive bodies"
401216 Return of amounts of unused (underutilized) targeted transfers allocated from the republic. budget through a targeted transfer from the National Fund of the Republic of Kazakhstan 401216
401301 Budget withdrawals
401302 Return of unused (underused) targeted transfers 401302
401303 Return of targeted transfers used for purposes other than their intended purpose
401304 Refund of general transfers in cases provided for by budget legislation401304
401305 Refund of amounts not used. (underutilized) targeted transfers for development allocated in the past financial year, allowed to be additionally used by decision of the Government of the Republic of Kazakhstan
401306 Refund of amounts of unused (under-used) targeted transfers for development allocated in the past financial year, allowed for additional use by decision of local development authorities
401307 Return of amounts of unused (under-used) targeted transfers allocated from the republic. Bud. due to a targeted transfer from the National. fund of the Republic of Kazakhstan 401307
401308 Receipt of transfers from the budget. cities area. values, villages, towns, rural districts to compensate for losses of the district (city of regional significance) budget
402101 Targeted current transfers
402102 Targeted transfers for development
402103 Subventions
402201 Targeted current transfers
402202 Targeted transfers for development
402203 Subventions (402203)
402204 Transfers to compensate for losses in connection with the adoption of legislation
402301 Targeted current transfers 402301
402302 Targeted transfers for development402302
402303 Subventions 402303
402304 Transfers to compensate for losses in connection with the adoption of legislation 402304
403101 Transfers of the regional budget, budget of the cities of Astana and Almaty in the following emergencies, natural and man-made, threatening political, economic and social stability. AT food, life and health of people, inspection of measures for general public health or international knowledge.
403102 Transfers paradise. (horizontal region) budget in the next fuss Emergencies of natural and man-made nature, Ug. political, economic and social stab. AT units, life and health. people, prov. measure All-Russian or international sign,
403103 Transfer. budget city district, villages, towns, rural surroundings in cases of emergency situations of a social, natural and technical nature, threatening politically, economically. and social stabilization of the administrative territorial unit, life and health of people, inspection of measures of the general republic. or int. values
404101 Guaranteed transfer to the republican budget from the National Fund
404102 The amount of guaranteed transfer from the National Fund not transferred over the past year. Fund of the Republic of Kazakhstan in the Republic budget
404103 Targeted transfer to the republican budget from the National Fund of the Republic of Kazakhstan
501101 Repayment of budgetary loan, issued from the republican budget. per account internal ist. places Spanish org. region, city republic, capitals
501102 Repayment of budgetary credit issued from the republican budget at the expense of government external loans from local executive bodies.
501103 Repayment of budgetary credit issued from the regional budgetary local authorities to district (cities of regional significance) authorities
501104 Redeem. budget loans issued from the Republic of Belarus at the expense of internal sources to specialized organizations
501105 Repayment of budget loans issued from the republican budget at the expense of government external loans to specialized organizations
501106 Repayment of budget loans issued from the local budget to specialized organizations
501110 Repayment of budgetary credit, issued from the republican budget. until 2005 due to the government's external legal loans. persons
501111 Repayment of budget loans issued from the local budget before 2005 to legal entities
501112 Repayment of budget loans issued from the republican budget to individuals
501113 Repayment of budget loans issued from the local budget to individuals
501114 Repayment of budget loans issued to foreign states
501121 Repayment of budget loans issued from local authorities. budget legal persons, with the exception of specialized organizations
501122 Repayment of budget loans, issued from the region. (cities of regional significance) budget to the akims of the city of district significance, village, town, rural district
501201 Return faulty budget loans, issued from the republic budget
501202 Return faulty budget loans, issued from local budget
501203 Refund from the budget. region (city republics, capitals) non-Spanish budget loans issued. from the Republic budget
501204 Refund from the budget. districts (horizontal region) unused budget loans issued from the region budget
501205 Return by local executive bodies of regions, cities of republican significance, capital of loans issued from the Republic of Belarus not used for their intended purpose 501205 2015
501206 Return of the location of the executive organizational district (city of regional significance) for the use of loans issued from the regional budget for purposes other than their intended purpose
501207 Repayment by individuals and legal entities of loans issued from the republican budget not used for their intended purpose501207
501208 Repayment by individuals and legal entities of loans issued from the local budget that were not used for their intended purpose
501209 Return of non-performing budgetary loans from the budgetary city of district significance, village, township, rural district, issued from the district (city of regional significance) budget
501211 Refund from the budget of a city district, village, town, rural district, used for purposes other than the budget. loans issued from the district (city of regional significance) budget
502101 Refund of funds aimed at fulfilling obligations under state guarantees
502102 Post.from real.im.,pol.or vz.in favor of the state. in the account repay debt on budgetary credit, and also budget. medium, direction in Spanish oblig. according to state guarantees
601102 Proceeds from the sale of shares, legal securities. persons in communal ownership
601103 Receipts from private state property owned by the republic and related to the mining and processing industries
601105 Post. from prod. comm. state institution and state enterprises in the form of property complex, in. state property, found in operational management or household. input comm. state predpr.
601106 Post. from the sale of financial assets in republican ownership
601107 Benefit from the transfer to a competitive environment of assets of national management holdings, national holdings, national companies and their subsidiaries, dependent and other legal entities that are affiliated with them
601201 Proceeds from the sale of participation shares, legal securities. persons of international organizations
701101 State long-term treasury obligations
701102 State medium-term treasury obligations
701103 Government short-term treasury bonds
701105 Proceeds from the sale of government issued securities on the organized securities market
701109 Other government issued securities
701110 Post. from the release of state securities issued by places. will perform authorities of regions, cities of republican significance, capitals for internal appeals. market for financing housing construction as part of the implementation of government and rights programs
701111 Receipt from the issue of government securities, issue of local executive organizational cities of republican significance, the capital for circulation on the domestic market for the financial budget deficit of the city of republican significance, capital
701201 Loans received by the Government of the Republic of Kazakhstan
701202 Loans received by the local executive body of the region, city of republican significance, capital
701203 Loans received by the local executive body of the district (city of regional significance)
701204 Loans received by the office of the akim of a city of regional significance, village, town, rural district
702101 Loans from international financial organizations
702102 Loans from foreign countries
702103 Loans from foreign commercial banks and firms
702201 State debt obligations placed on external capital markets
702202 Other government issue-grade securities
801101 Available balances of budget funds
801201 Budget balances at the end of the reporting period
901101 Receipts to the pension fund 901101
902101 Receipts of social contributions
903101 Receipts are required. pension. professional contributions
904101 Receipts of deductions and contributions for liabilities. social honey. insurance
906101 Described property
908101 Realized property
999101 Amount of VAT refund on turnover taxed at zero rate
999102 The amount of VAT at a zero rate, subject to refund from the budget, taking into account non-refundable amounts for the past. periods
999103 Amount of reimbursement of VAT paid on goods (works and services) purchased using grant funds
999104 Amount of VAT reimbursement for diplomatic and equivalent representative offices accredited in the Republic of Kazakhstan
999105 Amount of VAT refund on contracts
999106 Refund of the excess amount of VAT, relative, over the amount of accrued tax, images. after January 1, 2009

Payment destination codes (PCC) from January 1, 2018

002 Commission remuneration of the joint-stock company "Unified Accumulative Pension Fund", voluntary accumulative pension fund from the amount of pension assets, joint-stock company "State Social Insurance Fund" from the amount of its assets
003 Transfer to investment account
004 Transfer to pension account
005 Return by the joint stock company "Unified Accumulative Pension Fund" of erroneously credited amounts of penalties for mandatory professional pension contributions
006 Commission remuneration for the trustee of the pension assets of the joint-stock company "Unified Accumulative Pension Fund"
007 Commission remuneration of the joint-stock company "Unified Accumulative Pension Fund", a voluntary accumulative pension fund from investment income
008 Return by the joint stock company "Unified Accumulative Pension Fund" of erroneously credited amounts for mandatory professional pension contributions
009 Penalty for late transfer of mandatory professional pension contributions
010 Mandatory pension contributions
011 Pension payments from the joint stock company "Unified Accumulative Pension Fund" or a voluntary accumulative pension fund, with the exception of pension payments under payment purpose code 014
012 Social contributions
013 Voluntary pension contributions
014 Pension payments from the joint stock company "Unified Accumulative Pension Fund" at the expense of mandatory pension contributions from the employer
015 Mandatory professional pension contributions
016 Return by the bank of financed pensions and basic pension payments
017 Penalty for late transfer of social contributions
018 Investment income,
019 Penalty for late transfer of mandatory pension contributions
020 Withholding amounts from pensions and benefits, return of amounts withheld from pensions and benefits
021 Refund by the non-profit joint stock company "State Corporation "Government for Citizens" of erroneously credited payments
022 One-time state benefits in connection with the birth of a child
023 Refund of one-time state benefits in connection with the birth of a child
024 Transfer of pension savings formed from voluntary pension contributions between the joint-stock company "Unified Accumulative Pension Fund" and voluntary accumulative pension funds or between voluntary accumulative pension funds
025 Refund of fifty percent of the amount of mandatory pension contributions transferred from budget funds before January 1, 2016 in favor of military personnel (except for conscripts), employees of special state and law enforcement agencies, the state courier service, as well as persons whose rights to have special ranks , class ranks and wearing uniforms were abolished on January 1, 2012
026 Return by the joint-stock company "State Social Insurance Fund" of overpaid (erroneously) paid social contributions
027 Social payment in case of disability from the funds of the joint-stock company "State Social Insurance Fund"
028 Refund of social benefits in case of disability
029 Transfers from local budgets
030 Transfers from the republican budget,
031 Refund by the bank of erroneous payments and other payments
032 Return by the joint stock company "Unified Accumulative Pension Fund", a voluntary accumulative pension fund, of erroneously credited amounts for mandatory pension contributions, voluntary pension contributions
033 Pensions
034 State basic social benefits for disability
035 Refund of state basic social benefits for disability
036 State basic social benefits in case of loss of a breadwinner
037 Refund of state basic social benefits in case of loss of a breadwinner
038 State basic social benefits by age
039 Refund of state basic social benefits by age
040 Funeral benefits for pensioners, participants and disabled people of the Great Patriotic War, one-time funeral payments for recipients of old-age pension payments, recipients of payments from the joint-stock company "Unified Accumulative Pension Fund" and other persons who have pension savings in the joint-stock company "Unified Accumulative Pension Fund"
041 Refund of funeral benefits for pensioners, participants and disabled people of the Great Patriotic War, one-time payment for the funeral of recipients of old-age pension payments, recipients of payments from the joint-stock company "Unified Accumulative Pension Fund" and other persons who have pension savings in the joint-stock company "Unified Accumulative Pension Fund" "
042 Funeral benefits for recipients of state social benefits and state special benefits who worked in underground and open-pit mining, in work with particularly harmful and particularly difficult working conditions
043 Refund of funeral benefits for recipients of state social benefits and state special benefits who worked in underground and open-pit mining, in work with particularly harmful and particularly difficult working conditions
044 Payment of state special benefits
045 Return of state special benefits
046 Social payment in case of loss of a breadwinner from the funds of the joint-stock company "State Social Insurance Fund"
047 Refund of social benefits in case of loss of a breadwinner
048 Social payment in case of job loss from the funds of the joint stock company "State Social Insurance Fund"
049 Refund of social benefits in case of job loss
051 To participants of the Great Patriotic War
052 Disabled people of the Great Patriotic War
053 Persons equated to participants in the Great Patriotic War
054 Persons equated to disabled people of the Great Patriotic War
055 To the widows of soldiers killed in the Great Patriotic War
056 To the families of fallen military personnel and employees of internal affairs bodies
057 To the wives (husbands) of deceased disabled people and war participants
058 Persons awarded orders and medals for selfless labor and impeccable service in the rear during the Great Patriotic War
059 Benefits for mother or father, adoptive parent, guardian (trustee) raising a disabled child
061 For participants of the Great Patriotic War
062 For disabled people of the Great Patriotic War
063 For persons equated to participants in the Great Patriotic War
064 For persons equated to disabled people of the Great Patriotic War
065 For widows of soldiers killed in the Great Patriotic War
066 For the families of deceased military personnel and employees of internal affairs bodies
067 For the wives (husbands) of deceased disabled people and war participants
068 For persons awarded orders and medals for selfless labor and impeccable service in the rear during the Great Patriotic War
069 Return of benefits to the mother or father, adoptive parent, guardian (trustee) raising a disabled child
071 Disabled people of groups 1 and 2
072 Disabled groups 3
073 Disabled children under 16 years old
074 Mothers of many children
075 For rehabilitated citizens
076 Persons who have been granted pensions for special services to the Republic of Kazakhstan
077 Other
078 Return by the joint stock company "Unified Accumulative Pension Fund" and voluntary accumulative pension funds of the amounts of transfers of pension savings formed from voluntary pension contributions
081 For disabled people of groups 1 and 2
082 For disabled people of 3 groups
083 For disabled children under 16 years of age
084 For mothers of many children
085 For rehabilitated citizens
086 For persons who have been granted pensions for special services to the Republic of Kazakhstan
087 By other things
088 Repayment of accounts payable of the joint stock company "Unified Accumulative Pension Fund" for pension savings
089 Mandatory employer pension contributions
090 Return by the joint stock company "Unified Accumulative Pension Fund" of erroneously credited amounts for mandatory pension contributions of the employer
091 State benefits for child care up to one year, social payments in case of loss of income in connection with child care upon reaching the age of one year from the funds of the joint-stock company "State Social Insurance Fund"
092 Refund of state benefits for child care up to one year, social benefits in case of loss of income in connection with child care upon reaching the age of one year from the funds of the joint-stock company "State Social Insurance Fund"
093 Refund by the joint stock company "Unified Accumulative Pension Fund" of the amounts of penalties for late transfer of mandatory pension contributions of the employer
094 Refund by the joint stock company "State Social Insurance Fund" of erroneously credited amounts of penalties for late transfer of social contributions
095 Refund by the joint stock company "Unified Accumulative Pension Fund" of erroneously credited amounts of penalties for late transfer of mandatory pension contributions
096 Social payment for cases of loss of income due to pregnancy and childbirth, adoption of a newborn child (children) from the funds of the joint-stock company "State Social Insurance Fund"
097 Refund of social benefits in cases of loss of income due to pregnancy and childbirth, adoption of a newborn child (children) from the funds of the joint-stock company "State Social Insurance Fund"
098 Penalty for late transfer of mandatory pension contributions of the employer to the joint-stock company "Unified Accumulative Pension Fund"
099 Other payments under section 0,
111 Transfers of money for treatment,
112 Transfers of money for education,
119 Other gratuitous money transfers,
120 Membership fees,
121 Contributions to compulsory social health insurance
122 Contributions to compulsory social health insurance
123 Penalty for late transfer of contributions to compulsory social health insurance
124 Penalty for late payment of contributions to compulsory social health insurance
125 Refund by the Health Insurance Fund of erroneously credited amounts for contributions to compulsory social health insurance
126 Refund by the Health Insurance Fund of erroneously credited amounts for contributions to compulsory social health insurance
127 Refund by the Health Insurance Fund of erroneously credited amounts of penalties for contributions to compulsory social health insurance
128 Refund by the Health Insurance Fund of erroneously credited amounts of penalties for contributions to compulsory social health insurance
131 Financing by the parent organization of its branches and representative offices, including for all types of acquisitions
132 Transfers (returns) of money by branches and representative offices of the parent organization
140 Transactions on travelers checks,
150 Transit transfers through correspondent bank accounts,
160 Calculations for net positions,
171 Guarantee fee,
172 Refund of the guarantee fee,
181 Letter of credit transaction,
182 Warranty operations,
190 Other transfers under section 1,
211 Purchase of foreign currency for tenge on the exchange,
212 Purchase of monetary gold
213 Purchase of foreign currency for tenge outside the exchange,
219 Purchase of other precious metals,
221 Sale of foreign currency for tenge on the exchange
222 Sale of monetary gold
223 Sale of foreign currency for tenge outside the exchange,
229 Sale of other precious metals,
230 Conversion of foreign currencies,
290 Other payments under section 2,
311 Placement of demand deposits (opened on the basis of a bank deposit agreement)
312 Placement of short-term deposits (no more than one year)
314 Placement of long-term deposits (more than one year)
315 Crediting by the bank to the client’s bank account of the accrued interest on a demand deposit
316 Bank crediting accrued interest to the client’s bank account on a short-term deposit
317 Bank crediting accrued interest to the client’s bank account on a long-term deposit
318 Crediting by the bank of accrued interest to the client’s bank account on a conditional deposit
319 Placement of conditional deposits
321 Withdrawal from demand deposits (opened on the basis of a bank deposit agreement)
322 Withdrawal from short-term deposit (not more than one year),
324 Withdrawal from long-term deposit (more than one year)
329 Withdrawing money from a conditional deposit
331 Cash deposits into current or correspondent accounts
332 Transfer by a legal entity to the bank of wages, paid leave for subsequent crediting to the bank accounts of employees of this legal entity
333 Crediting by the bank to the client’s bank account of accrued interest on a current or correspondent account
334 The bank credits non-cash money to the client’s bank account as payment for cash currency,
341 Withdrawal of cash from current or correspondent accounts,
342 Transfers by the client of money from one of his current accounts opened with the bank to his other current account opened with this bank
343 Transfers by a client of money from his current account in one bank to his current account in another bank
344 Issue (sale) of cash for non-cash currency,
345 Withdrawal by the client in cash from a current or correspondent account of the amount of the issued loan
346 Payment by bank of money by check
350 Transfers by a bank of its own funds from its correspondent account in one bank to its correspondent account in another bank
361 Transfer of money to trust management
362 Return of money transferred to trust management
390 Other payments under section 3,
411 Issuance of short-term loans (no more than one year),
413 Issuance of long-term loans (more than one year),
419 Issuance of other loans (perpetual loans and other loans),
510 Purchase, redemption of shares and documents confirming participation in the authorized capital,
521 Purchase of government securities with maturities of not more than one year
522 Purchase of government securities with maturities of more than one year
529 Purchase of other government securities
531 Redemption of government securities with maturities of not more than one year
532 Redemption of government securities with maturities of more than one year
539 Redemption of other government securities
541 Purchase of bills with maturities of no more than one year
542 Purchase of bills with maturities of more than one year
543 Purchase of certificates of deposit with maturities of no more than one year
544 Purchase of certificates of deposit with maturities of more than one year
545 Purchase of bonds
548 Purchase of other non-government securities with maturities of no more than one year
549 Purchase of other non-government securities with maturities of more than one year
551 Redemption of bills with maturities of not more than one year
552 Redemption of bills with maturities of more than one year
553 Redemption of certificates of deposit with maturities of not more than one year
554 Redemption of certificates of deposit with maturities of more than one year
555 Bond redemption
558 Redemption of other non-government securities with maturities of no more than one year
559 Redemption of other non-government securities with maturities of more than one year
561 Distributed net income and dividends,
562 Interest on government securities (interest)
563 Interest on non-government securities, bills and certificates of deposit
570 Opening a reverse repo transaction with securities
580 Closing a direct repo transaction with securities
590 Other payments under section 5,
610 Purchase, redemption of shares and documents confirming participation in the authorized capital,
621 Purchase of government securities with maturities of no more than one year,
623 Purchase of government securities with maturities of more than one year,
629 Purchase of other government securities
631 Redemption of government securities with maturities of not more than one year,
633 Redemption of government securities with maturities of more than one year,
639 Redemption of other government securities
641 Purchase of bills with maturities of no more than one year
642 Purchase of bills with maturities of more than one year
645 Purchase of bonds
647 Purchase of other non-government debt securities with maturities of no more than one year
648 Purchase of other non-government debt securities with maturities of more than one year
649 Purchase of other non-government securities
651 Redemption of bills with maturities of not more than one year
652 Redemption of bills with maturities of more than one year
655 Bond redemption
657 Redemption of other debt non-government securities with maturities of no more than one year
658 Redemption of other non-government debt securities with maturities of more than one year
659 Redemption of other non-government securities
661 Distributed net income and dividends
662 Interest on government securities (interest)
663 Interest on non-government securities and bills
671 Opening of a reverse repo transaction with government securities
672 Opening of a reverse repo operation with non-government securities and bills
681 Closing of a direct repo transaction with government securities
682 Closing a direct repo transaction with non-government securities and bills
690 Other payments under section 6,
710 Payments for goods, excluding real estate
711 Purchase and sale of goods abroad without importing goods into the territory of the Republic of Kazakhstan
712 Sale abroad of foreign goods previously imported into the territory of the Republic of Kazakhstan without significant transformation of their original state
713 Purchase from abroad of domestic goods previously exported from the territory of the Republic of Kazakhstan without significant transformation of their original state
721 Payments for real estate located on the territory of the Republic of Kazakhstan,
722 Payments for real estate located outside the territory of the Republic of Kazakhstan,
730 Purchase of non-produced non-financial assets,
780 Refund for goods not provided,
790 Other payments under section 7,
811 Payments for air transport services,
812 Payments for water transport services,
813 Payments for railway transport services,
814 Payments for other land transport services,
815 Payments for pipeline transportation services
816 Payments for storage and warehousing services
817 Payments for auxiliary transport services
818 Payments for postal and courier services,
819 Other payments for transport services
821 Payments for construction services,
822 Payments for goods repair and maintenance services,
831 Insurance premium (contribution) for life insurance,
832 Insurance indemnity for life insurance,
833 Other insurance premiums,
834 Other insurance benefits,
835 Transfer to reinsurance
836 Reimbursement to reinsurer
837 Commission fees for insurance and reinsurance,
838 Return of the redemption amount under an accumulative insurance agreement
839 Other insurance services,
841 Payments for financial services
including:
842 Commission for Internet banking services
843 Commission for mobile banking services
844 Payments for the services of intermediaries in trade transactions,
851 Payments for computer services,
852 Payments for communication services,
853 Payment for the use of intellectual property,
854 Payments for legal services,
855 Lease payments (current lease),
856 Payments for utilities,
857 Payments for information services,
858 Payments for services in the field of advertising and market research,
859 Payments for professional, scientific and technical services,
861 Payments for educational services,
862 Payments for medical services,
869 Payments for services in the field of culture and recreation,
871 Trips,
872 Payments for accommodation and food services,
880 Refund for services not provided,
890 Other payments under section 8,
911 Accrued (calculated) and other obligations to the budget
912 Penalty for obligations to the budget
913 Fines for violation of the legislation of the Republic of Kazakhstan
914 Receipts from obligations to the budget based on the results of inspections by state revenue authorities
915 Penalty based on the results of inspections by state revenue authorities
916 Fines based on the results of inspections by state revenue authorities
917 Budget revenues when changing (extending) tax payment deadlines
918 Penalty for changing (extending) tax payment deadlines
919 Fines before extension of tax payment deadlines
921 Receipts from obligations to the budget based on the results of desk control
922 Penalty based on the results of desk control
923 Transfer of penalties for an unsubmitted Application for the import of goods and payment of indirect taxes
924 Penalty accrued on the returned amount of excess value added tax
961 Offset of value added tax paid on goods (works, services) purchased using grant funds to pay off tax debt
962 Refund of value added tax paid on goods (works, services) purchased using grant funds
963 Refund of value added tax to diplomatic and equivalent missions accredited in the Republic of Kazakhstan
964 Offsetting the excess (erroneously) paid amount towards the repayment of debt on accrued amounts based on the results of an audit by state revenue authorities
965 Penalty in favor of the taxpayer for violation by the state revenue body of the deadline for returning excess value added tax
966 Penalty in favor of the taxpayer for violation by the state revenue body of the deadline for the return of taxes and fees
967 Penalty in favor of the taxpayer for violation by the state revenue body of the deadline for offsetting taxes and fees
968 Refund of penalties by taxpayer
969 Offset of excess (erroneously) paid amount towards repayment of debt on accrued amounts based on the results of desk control
971 Refund of overpaid (erroneously) paid amounts from the budget to a bank account
972 Refund of value added tax on turnover taxed at a zero rate generated before January 1, 2009
973 Offsetting the excess of the amount of value added tax attributed to the offset over the amount of accrued tax generated after January 1, 2009
974 Refund of excess amount of value added tax credited over the amount of accrued tax generated after January 1, 2009
975 Offset from one budget classification code to another budget classification code
976 Offset from one state revenue body to another state revenue body
977 Credit for value added tax on turnover taxed at a zero rate generated before January 1, 2009
978 Refund of the paid fine amount
979 Other
991 Receipts from obligations to the budget from individual citizens
992 Penalties for obligations to the budget from individual citizens
993 Fines for violation of the legislation of the Republic of Kazakhstan from individual citizens
994 Repayment of arrears of previous years from individual citizens
995 Administrative fines imposed by state revenue authorities
996 Refund of value added tax paid on import of goods
997 Refund of value added tax paid when purchasing works, services from a non-resident
998 Refund of value added tax on fixed assets put into operation, investments in real estate, acquired biological assets

L. Kim, Professional Accountant of the Republic of Kazakhstan, CAP

WHAT KBC ARE INDICATED WHEN PAYING ITN FROM CITIZENS’ INCOME?

Regarding 910.00 in the report, the LLP operating under a simplified approach. There are 3 employees and they receive a monthly salary. 30,000 tenge each. and OPV and IPN are withheld, and CO is charged. Now, when filling out form 910.00, do we reflect the paid amount of personal income tax in line 910.00.014? and this amount is ignored when calculating the amount of individual (corporate) tax payable to the budget. When paying personal income tax from citizens' income, personal income tax (CPN), SN, what should the BCC be?

IIT (individual income tax) at the source of payment from the employee’s income and CIT (corporate income tax) are different tax obligations.

Payers of individual income tax are individuals who have taxable objects determined in accordance with Article 155 of this Code.

The objects of individual income tax are the income of an individual in the form of:

1) income taxed at the source of payment;

2) income not taxed at the source of payment.

Payers of corporate income tax are legal entities - residents of the Republic of Kazakhstan, with the exception of government agencies. CIT is a tax on income received by a legal entity.

In accordance with the rules for preparing tax reporting (simplified declarations) for small businesses (TNF 910.00), line 910.00.014 indicates the amount of individual income tax calculated from the income of citizens of the Republic of Kazakhstan paid to individuals and subject to transfer to the budget for the tax period. This amount is transferred to KBK 101201 and is an obligation of the LLP as a tax agent that withholds the individual income tax at the source of payment. The amount of personal income tax at the source of payment does not reduce other tax obligations.

According to paragraph 2 of Article 437 of the Tax Code of the Republic of Kazakhstan, taxes calculated according to a simplified declaration are paid to the budget no later than the 25th day of the second month following the reporting tax period, in the form of individual (corporate) income tax and social tax.

In this case, individual (corporate) income tax is subject to payment in the amount of 1/2 of the calculated amount of taxes on the simplified declaration, social tax - in the amount of 1/2 of the calculated amount of taxes on the simplified declaration minus the amount of social contributions to the State Social Insurance Fund.

Individual income tax on income taxed at the source of payment KBK 101201.

Social tax KBK 103101

Corporate income tax from legal entities, with the exception of revenues from organizations in the oil sector KBK 101110

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Hello! In this article we will tell you what the CBC is and why it is needed.

Today you will learn:

1. In what documents can you find the KBK;
2. How are the numbers deciphered in the KBK;
3. What innovations affected KBC in 2019?

Changes in 2019

In 2016, new standards for the use of BCC were developed. Some codes have been removed and new ones have been added. In addition to the listed changes related to the simplified tax system and insurance premiums, there are others that are no less important.

Since 2017, the following main innovations have occurred:

• The number of codes intended for personal income tax payment has increased. This is due to the addition of classifiers for interaction with foreign partners;
• Income tax has also been supplemented with new codes due to their need to control transfers with foreign counterparties. Also, for this type of deductions, new BCCs have appeared related to the payment of fines and penalties;
• The new edition of the classifier excludes some BCCs related to alcohol and heating oil.

• Income tax has been supplemented with a new code related to interest income from bonds in ruble equivalent. The innovation applies to bonds issued for the period from 01/01/2017. until 12/31/2021
• Excise taxes were supplemented with a code for electronic cigarettes and other mixtures containing nicotine.
• The introduction of the resort fee also required the creation of a new code for its payment.

2019 introduced two new significant CBCs. They were approved by order of the Ministry of Finance No. 245n dated November 30, 2018. These are:

• Professional income tax intended for the self-employed.

A single tax payment for individuals is a certain amount that can be transferred to pay property taxes: land, transport and others. Inspectors will distribute them to the appropriate CSCs.

The BCCs associated with:

• By payment;
• Translation;
• Vehicle tax;
• for organizations;

KBC for personal income tax 2019

Personal income tax	Tax code	Code for penalty	Code for fine
paid by the tax agent	182 1 01 02010 01 1000 110	182 1 01 02010 01 2100 110	182 1 01 02010 01 3000 110
paid by entrepreneurs and persons engaged in private practice, notaries and lawyers (Article 227 of the Tax Code of the Russian Federation)	182 1 01 02020 01 1000 110	182 1 01 02020 01 2100 110	182 1 01 02020 01 3000 110
paid by the resident independently, including from income from the sale of personal property	182 1 01 02030 01 1000 110	182 1 01 02030 01 2100 110	182 1 01 02030 01 3000 110
in the form of fixed advance payments from the income of foreigners who work on the basis of a patent	182 1 01 02040 01 1000 110	182 1 01 02040 01 2100 110	182 1 01 02040 01 3000 110

KBK table for insurance premiums 2019

• Payment of contributions for employees and other individuals

Payment Description	Pension insurance	Health insurance	Social insurance
Contributions	182 1 02 02010 06 1010 160	182 1 02 02101 08 1013 160	182 1 02 02090 07 1010 160
Penalty	182 1 02 02010 06 2110 160	182 1 02 02101 08 1013 160	182 1 02 02090 07 2110 160
Fines	182 1 02 02010 06 3010 160	182 1 02 02101 08 3013 160	182 1 02 02090 07 3010 160

• Payment of insurance premiums at an additional rate

List No. 1, 400-FZ dated December 28, 2013, Art. 30, clause 1, part 1	Payment Description	Without special assessment	Subject to special assessment
	Contributions	182 1 02 02131 06 1010 160	182 1 02 02131 06 1020 160
	Penalty	182 1 02 02131 06 2100 160
	Fines	182 1 02 02131 06 2100 160
List No. 2, 400-FZ dated December 28, 2013, art. 30, clause 2-18, part 1	Contributions	182 1 02 02132 06 1010 160		182 1 02 02132 06 1020 160
	Penalty	182 1 02 02132 06 2100 160
	Fines	182 1 02 02132 06 2100 160

• Payment of fixed insurance premiums for individual entrepreneurs

Payment Description	Pension contributions	Health insurance
Contributions: fixed amount, as well as for income over 300 thousand rubles. - 1%	182 1 02 02140 06 1110 160	182 1 02 02103 08 1013 160
Penalty	182 1 02 02140 06 2110 160	182 1 02 02103 08 2013 160
Fines	182 1 02 02140 06 3010 160	182 1 02 02103 08 3013 160

• Payment of contributions for employees against accidents

KBK for VAT in 2019

KBK for state duties

State duty on cases considered in arbitration courts	182 1 08 01000 01 1000 110
State duty for state registration of a legal entity, individuals as individual entrepreneurs (if the service is provided by tax authorities), changes made to the constituent documents of a legal entity, for state registration of liquidation of a legal entity and other legally significant actions	182 1 08 07010 01 1000 110
State duty for state registration of a legal entity, individuals as individual entrepreneurs (if the service is provided by a multifunctional center)	182 1 08 07010 01 8000 110
State duty for the right to use the names “Russia”, “Russian Federation” and words and phrases formed on their basis in the names of legal entities	182 1 08 07030 01 1000 110

KBK according to the simplified tax system in 2019

BCC for 2019 for Excise Taxes

Type of excise tax	KBK
	Excise tax	Penalty	Fines
For electronic nicotine delivery systems manufactured in the Russian Federation	182 1 03 02360 01 0000 110	1 03 02360 01 2100 110	1 03 02360 01 3000 110
For nicotine-containing liquids produced in the Russian Federation	182 1 03 02370 01 0000 110	1 03 02370 01 2100 110	1 03 02370 01 3000 110
For tobacco (tobacco products) intended for consumption by heating, produced in the Russian Federation	182 1 03 02380 01 0000 110	1 03 02380 01 2100 110	1 03 02380 01 3000 110

BCC 2019 for property tax of legal entities

BCC for land tax in 2019

KBK for UTII in 2019

KBK for income tax in 2019

KBK for Patent in 2019

KBK for (MET) - mineral extraction tax

KBK for Unified Agricultural Tax - unified agricultural tax

Unified agricultural tax

182 1 05 03010 01 1000 110

182 1 05 03010 01 2100 110

182 1 05 03010 01 3000 110

KBK 2019 on taxes and duties in Crimea and Sevastopol

Payment of the resort fee

The tax can be introduced from 05/01/18. in the Krasnodar region, Altai, Stavropol and in some territories of Crimea. For these purposes, a new BCC has been introduced - “Resort Fee”. Its code is: 000 1 15 08000 02 000 140, where instead of the first three digits, “000,” you will need to enter the code of the administrative territory where the fee is collected.

BCC for trade fee 2019

BCC for transport tax in 2019

Other payments and fees

The need for BSC

There are many codes that are used by government agencies to simplify control over the activities of individuals and. In addition to them, there are also those that are necessary for the timely and targeted receipt of payments. Such encodings include KBK - budget classification code.

It means a sequence of numbers that will direct any payment to its destination. All payments received by the tax authority have their own “place”. For example, you pay taxes on or make an advance payment on extra-budgetary contributions - these amounts have different purposes, and therefore will be taken into account in different directions.

To ensure that all amounts received by government agencies are not confused and it is clear why they were transferred, each money transfer is assigned a BCC. This is an extensive classifier that includes many codes for a variety of payment purposes.

KBC is required for:

• Correct sending of funds;
• Tracking the history of translations;
• Simplification of accounting in government departments;
• Financial flow management;
• Fixing the debt on the account.

In which documents is the KBK affixed?

Budget classification codes– these are the required attributes of payment orders:

• Fines;
• Penalty;
• Tax amounts;
• Contributions to extra-budgetary funds.

In addition, the BCC must be indicated in some declarations:

• For transport tax;
• By ;
• By .

If you need to fill out a declaration or issue a payment order using KBK, you can always find a list of current codes on the official website of the tax service. This is convenient if you do not know the decoding of the codes, but you need to draw up a document.

Any payment order generated, for example, by the tax office, already has a BCC. You do not need to search for it and enter it yourself. Based on the numbers contained in this code, the recipient of the payment will immediately determine the purpose of the transfer and correctly take it into account in his activities.

Deciphering KBK

Any code in the KBK classifier includes 20 digits, each of which has its own purpose:

• The first to third numbers indicate the addressee to whom the payment is intended (for example, code 182 is the tax office, 392 is the Pension Fund, and 393 is the Social Insurance Fund);
• The fourth digit means the payment group (if the tax authority receives amounts into its account, then they are characterized by income and are marked with one);
• The fifth and sixth digits mean the subgroup of the previous category, that is, the type of income (for example, 06 is property tax, 08 is state duty, and 16 is various fines);
• The seventh to eleventh digits explain in more detail the essence of income and its subsection;
• The numbers 12 and 13 mean at what level the payments are credited (for example, the federal budget is designated “01”, and regional revenues are designated “02”);
• Numbers 14 to 17 determine what exactly the funds were transferred to (for example, making the main payment - 1000, paying penalties - 2000, and fines - 3000);
• Numbers 18 to 20 classify the types of income paid to the budget (120 are income from property, 130 from the provision of services for a fee, 160 are transfers for social purposes).

Let's look at digital values ​​using the example of KBK182 101 02010 01 1000 110:

• 182 – payment sent to the tax office;
• 1 – income of the tax authority;
• 01 – payment of income tax;
• 02010 – the employer acts as an agent for paying taxes;
• 01 – payment was made to the federal budget;
• 1000 – payment of the tax itself;
• 110 – income from tax receipts.

The considered KBK 182 101 02010 01 1000 110 means a transfer for legal entities for their employees. The payment is transferred to the account of the federal tax office.

Changes to the BCC for insurance and tax contributions

In 2017, many new things were introduced into the budget classification. The changes concern, in particular, contributions to extra-budgetary funds. Now these payments are under the control of the tax authority. Exceptions include payments related to work-related injuries. They must also be contributed to the Social Insurance Fund.

Since the payment recipient has changed, the classifier code has changed. In 2018, it is necessary to apply only new codes that were introduced on January 1, 2017. Previously valid codes cannot be used.

If previously the first three digits were designated as 392 (PFR) and 393 (Social Insurance Fund), now it is necessary to enter 182 (recipient of the transfer - tax office) for these contributions to the KBK.

Fill out a tax receipt

To pay a tax or a fine thereunder, you must correctly fill out the settlement document using the unified form 0401060. The BCC is indicated in it on line 104.

Basic rules when filling out a payment document:

• The tax office (abbreviated) must be indicated as the addressee (line 16);
• In the field for TIN (line 61) the tax number (10 digits) is indicated;
• The accrual identifier will be “0” if this is a current payment (22nd line);
• BCC is indicated as "182";
• indicated in field 103 and equal to 9 digits;
• Line 105 contains the OKTMO code, which is equal to 8 or 11 digits depending on the region;
• Field 106 indicates the purpose of the payment. Contains 2 capital block letters (for example, current payments are indicated by the combination “TP”);
• Line 107 indicates the payment period (for example, the entry “Qtr.03.2017” means payment for the third quarter);
• The 108th line determines the basis for the payment (the value “TR” indicates that the payment occurs at the request of the tax authority);
• Line 109 reflects the date on which the basis for making the payment appeared;
• Line 110 has not been filled in since 2015 (enter “0”);
• The 21st field reflects the order of payment (when paying tax, put “5”).

You can easily create a payment order using the official website of the tax service. By going to the website of the state structure, you can generate a document to pay the tax and pay at any bank or through your personal account. In this case, KBK and other encodings will be entered automatically. It also contains a table with the entire list of KBK.

If there is an error in the KBK

If for some reason you made a mistake when writing the KBK, then the tax office should not regard this fact as a lack of payment. In any case, that's what the Tax Code says. In fact, fines may be assessed.

Since funds sent with incorrect details cannot be quickly found, you will also be charged arrears, which may result in penalties. The tax office receives hundreds of payments every day, and finding yours among them is not an easy task that few people want to do.

To assure the tax authority that you are a bona fide payer, you must:

• Contact the bank where you made the transfer and ask for a payment order with a note from the bank stating that the payment was made;
• Write an application to search for your payment.

After the tax operator receives supporting documents from you, the payment will be found and credited in your favor.

If you made a mistake in the KBK when drawing up the declaration, you can submit a clarifying report. It is better to attach an explanatory note to it, in which it is recommended to indicate your error and the date of filing the initial declaration.

It is important to understand that if field 104 contains a non-existent BCC, the bank will not accept such a payment order. In this case, you can immediately correct the inaccuracy. Most often, if there is an error in the KBK numbers, the payment goes to another department or is regarded as unclear. However, there is a high probability that it will still reach the addressee and will be credited. You will not be considered a violation of the law if you make the transfer on time.

If you received a fine because the payment was received by the tax office late due to an error in the KBK, you can challenge the actions of tax representatives. Such cases have already happened, and the court sided with the plaintiff.

Cheat sheet for using budget classification codes

Why are KBK needed?

Budget classification codes (BCC) were introduced in order to streamline the flow of money into the budget and its expenditure. Using these codes, budget funds are grouped, including taxes and insurance contributions. For example, all personal income tax receipts are divided into groups: personal income tax accrued by tax agents; Personal income tax accrued by entrepreneurs and other “private owners”; Personal income tax in the form of fixed advance payments on the income of non-residents, etc. And for each of these groups there is a separate budget classification code.

Where it is necessary to indicate the BCC

First of all, the BCC must be indicated in payment orders when transferring taxes, fees, penalties and fines. In the current payment form, given in Appendix 3 to Bank of Russia Regulation No. 383-P dated June 19, 2012, field 104 is intended for KBK (for more information on filling out a payment order, see the article “”). Please note that only one budget classification code can be specified in a payment order. If you have to make payments related to two, three or more BCCs, you will have to issue two, three or more payments.

In addition, the BCC should be indicated in some tax returns: for income tax, for VAT, for transport tax, and also in the calculation of insurance premiums. This allows inspectors to record arrears of payment with one or another cash register company on the taxpayer’s personal account. As soon as the amount indicated by this BCC is received from this taxpayer, the debt will be repaid.

What does the budget classification code consist of?

According to the Procedure for the formation and application of budget classification codes of the Russian Federation (approved by order of the Ministry of Finance of Russia dated 06/08/18 No. 132n), each BCC consists of 20 digits (they are called digits).

The first three digits are the code of the chief budget revenue administrator. For tax payments, insurance contributions (except for contributions “for injuries”) and state duties, this code takes the value “182”, for payments to the Social Insurance Fund “for injuries” - “393”.

The fourth, fifth and sixth digits show the income group. For income tax and personal income tax - this is “101”, for insurance premiums - “102”, for VAT and excise taxes - “103”, for property tax, transport and land taxes - “106”, for unified taxes with “simplified” , UTII and Unified Agricultural Tax - “105”, for state duty - “108”.

Digits seven through eleven are used to provide detail within each income group.

The twelfth and thirteenth categories show which budget the money will go to. If “01” is indicated, then the funds are intended for the federal budget, if “02”, then for the regional one. The values ​​“06”, “07” and “08” mean the budgets of the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund, respectively. Values ​​“03”, “04” and “05” are reserved for municipal budgets

The fourteenth to seventeenth digits show what exactly the taxpayer or policyholder is transferring: the main payment of the tax or contribution, penalties, fines or interest. For taxes and some types of contributions, in the case of the main payment indicate “1000”, in the case of penalties – “2100”, in the case of fines – “3000” and in the case of interest – “2200”.

The eighteenth, nineteenth and twentieth categories take the following values: when paying taxes and state duties it is “110”, when paying insurance premiums - “160”, when transferring payments for the use of subsoil or natural resources - “120”.

BCC for taxes and contributions for past periods

The Ministry of Finance periodically makes changes to the list of existing BCCs. In particular, in 2016, the codes relating to insurance premiums, penalties and interest were updated (see “”).

An accountant should remember one important rule: as soon as new BCC values ​​appear, the previous values ​​become ineffective and cannot be used. When transferring a tax or contribution for the previous period, in the payment you must indicate the budget classification code, which is relevant now, and not in the previous period. That is why, to fill out payment forms, it is better to use a web service, where all necessary updates are installed automatically, without user intervention, and the likelihood of making a mistake is negligible.

By the way, for some taxes there is a separate operating BCC for payments for past periods. An example is the single tax on imputed income. There is a current code that must be specified if in 2019 the “imputed” person transfers UTII for periods that expired before January 1, 2011. Similar codes have been introduced for the simplified tax system and the unified agricultural tax.

If a special BCC for payments for past periods is not provided, then the current code applies to all transfers regardless of the period. This applies, among other things, to income tax, VAT, personal income tax and insurance premiums.

The situation is exactly the same with the codes that must be indicated in updated declarations for previous periods. If a taxpayer in 2019 submits a “clarification” for 2018 or earlier periods, he must enter the BCC valid in 2019. Otherwise, it will turn out that the debt on the personal account is listed using an outdated code, but the payment was received using the current code. As a result, the debt will remain outstanding.

When filling out payments or declarations in a web service, an accountant or entrepreneur will not have to keep track of all these details. When specifying the type of tax, payment period and declaration status, the service simply will not allow you to indicate incorrect values.

What to do if the KBK is indicated with an error

In theory, an incorrectly indicated budget classification code on a payment slip (as well as an outdated BCC) does not mean that a tax or contribution has not been paid. This directly follows from Article 45 of the Tax Code of the Russian Federation. But in practice, the inspectorate and the treasury are not able to quickly figure out how to reflect an erroneous payment on a personal account. And until the payment is offset, the taxpayer will remain in arrears.

If an error is made when filling out the declaration, then it is enough to submit a “clarification” with the correct BCC, and the incident will be resolved.

Elena Mavritskaya, leading expert at Online Accounting.