Kbk refund from the personal income tax budget. Budget classification code in the application for personal income tax return Which cbk to indicate in 3 personal income taxes

KBK is a budget classification code. KBK codes for various taxes, including 3-NDFL, can be found on the official website of the Federal Tax Service of Russia.

Method number 1. How to find out the KBK tax on the website nalog.ru

A list of KBK codes can be found in the section "Income Tax for Individuals" or directly via the link https://www.nalog.ru/rn01/taxation/kbk/fl/ndfl/.

Method number 2. How to find out KBK tax using an online service

The KBK code can be found using the service https://service.nalog.ru/ This special service was developed on the website nalog.ru, with the help of which you can generate and print a receipt for paying tax. Since tax payment receipts now need to indicate the KBK, using this service you can not only prepare a receipt, but also find out the KBK code, as well as the Federal Tax Service Inspectorate code and the OKTMO code of the tax office you are interested in.

On the first page of the service you will be asked to enter data about the type of payer and the type of payment document. Then click the "Next" button.

The payer can be an individual, an individual entrepreneur, the head of a peasant farm, or an individual engaged in private practice or a legal entity. The payment document can be used for cash payments when it is printed and submitted to the bank or for non-cash payments by electronic payment. A payment order can only be used for non-cash payments when it is printed and submitted to the bank.

Next you need to select the type of payment. Since we do not know the KBK, and we just want to find out, we do not fill out this field, but first select the type and name of the payment, and then, if necessary, specify the type of payment. After this, the KBK will appear in the corresponding field automatically.

If the task is only to find out the KBK code, then, as can be seen from the figure above, we have recognized it. If there is a need to fill out a receipt, then you need to continue. As a result, you will be able to print a receipt for payment in cash at a bank or immediately pay the tax non-cash through various electronic services.

Classification codes of the Federal Tax Service in 2018 for personal income tax (NDFL)

182 1 01 02030 01 1000 110

Personal income tax on income received by individuals in accordance with Article 228 of the Tax Code of the Russian Federation (payment amount (recalculations, arrears and debt on the relevant payment, including canceled ones)

182 1 01 02030 01 2100 110

Personal income tax on income received by individuals in accordance with Article 228 of the Tax Code of the Russian Federation (penalties on the relevant payment)

182 1 01 02030 01 2200 110

Personal income tax on income received by individuals in accordance with Article 228 of the Tax Code of the Russian Federation (interest on the relevant payment)

182 1 01 02030 01 3000 110

Personal income tax on income received by individuals in accordance with Article 228 of the Tax Code of the Russian Federation (amounts of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation)

182 1 01 02040 01 1000 110

Income tax for individuals in the form of fixed advance payments on income received by individuals who are foreign citizens engaged in employment activities on the basis of a patent in accordance with Article 2271 of the Tax Code of the Russian Federation (payment amount (recalculations, arrears and debt on the corresponding payment , including canceled ones)

182 1 01 02040 01 2100 110

Tax on personal income in the form of fixed advance payments on income received by individuals who are foreign citizens engaged in employment activities on the basis of a patent in accordance with Article 2271 of the Tax Code of the Russian Federation (penalties on the corresponding payment)

182 1 01 02040 01 2200 110

Tax on personal income in the form of fixed advance payments on income received by individuals who are foreign citizens engaged in employment activities on the basis of a patent in accordance with Article 2271 of the Tax Code of the Russian Federation (interest on the corresponding payment)

182 1 01 02040 01 3000 110

Income tax for individuals in the form of fixed advance payments on income received by individuals who are foreign citizens engaged in employment activities on the basis of a patent in accordance with Article 2271 of the Tax Code of the Russian Federation (the amount of monetary penalties (fines) for the corresponding payment in accordance with the law Russian Federation)

Budget Classification Code (BCC) 3-NDFL is a mandatory item when filing a declaration. When the codes in the document are written incorrectly, the funds will be sent to the wrong place, and a fine will be imposed on the company. Therefore, it is very important not only to carefully check the entered figures, but also to monitor changes in the laws on BCC before the onset of the next tax period, which happen quite often. In this article we will look at the budget classification code 3-NDFL

Why is budget classification needed?

Main purposes of budget classification:

1. Assisting the government in planning and managing financial flows;

1. Tracking revenues and expenses, ensuring visibility of data on sources of income;

1. Ability to compare data from different budgets;

1. Grouping of funds according to their intended use;

1. Detection of inappropriate expenses;

1. Easier control over the finances of the organization as a whole.

Budget classification code 3-NDFL: who needs to apply for 3-NDFL

Declaration 3-NDFL is submitted to the Federal Tax Service for the purpose of:

• familiarization with the income of individuals;
• personal income tax transfers to the budget;
• registration of tax deductions.

Let us remind you that 3-NDFL (and an application for a tax deduction, if necessary) is submitted to the Federal Tax Service no later than 30.04 of the year following the reporting year.

Submitting 3-NDFL upon receipt of funds:

• from sold property (tenure period - up to 3 years), real estate (tenure period - up to 5 years, if acquired no earlier than 2016) (in other cases, sales tax is not charged);
• from the main occupation of the individual entrepreneur;
• from notarial and advocacy activities (private practice);
• from the sale of a share in the authorized capital of a third-party company;
• from alienation of securities;
• from any types of winnings;
• from the introduction of intellectual works passed down by inheritance;
• from the acquired benefit when signing a gift agreement.

• state employees whose positions or names were included in a special register by decree of the President of Russia;
• family members of government employees;
• employees of the Ministry of Internal Affairs.

Submitting 3-NDFL with an application for a tax deduction:

• from the acquisition of real estate (total value up to 2 million rubles);
• from payment for education;
• from purchasing medicines and paying for medical procedures;
• from donations;
• from contributions to the accumulated part of the pension.

How to find out KBK tax

Option I: via online service. To facilitate filling out documents, the tax service has developed a specialized resource. It can be found by going to: service.nalog.ru Here you can not only find the necessary codes (IFTS, OKTMO, KBK), but also fill out tax receipts.

Without knowing the address of your Federal Tax Service, you can start entering the address, and the code will appear in the document on its own. Next, you determine what type of tax and payment you need; after entering this data, the KBK code will appear automatically.

Option II: through the tax website. Copy and enter in the browser into the search box: nalog.ru/rn01/taxation/kbk/fl/ndfl

Decoding 3-NDFL codes

The new laws indicate the unification of the BCC of all tax payers into a single code, regardless of the rate; that is, the only difference is the categories of taxpayers and the type of payment. KBK represents 20 digits, providing information about the purpose of the payment, its sender and recipient.

The number consists of the following blocks:

• 1, 2, 3 digits – Administrative codes:
• - tax,
• - present,
• – business group.

The second and third digits indicate group and subgroup.

Subgroups for business group (3):

01 – income from property for the main occupation of an individual entrepreneur

02 – Selling goods

03 – Funds given free of charge to individual entrepreneurs

04 – Lottery winnings

After the sub/group designations there is budget code:

01 – Federal

02 – Fed. subjects

03 – Local

04 – Urban

05 – Munits. region

06 – Pension fund

07 – Social Fund insurance

08 – FFOMS of the Russian Federation

09 – TFOMS

10 – Settlements

2) from 4 to 13 – Classification by receipts

The next two characters are the group of receipts and the direction of payment.:

01 – Income tax, taxes on income

02 – Social needs

03 – Russian goods

04 – Imported goods

05 – Total profit

06 – Real estate

07 – Exploitation of natural objects

08 – State duty

09 – Debt for canceled taxes, other debts

10 – Income from economic employment

11 – Income from the use of state. and municipalities

12 – Payment for the use of natural resources

13 – Income from paid provision of services

14 – Income from the sale of intangible assets

15 – Administrative payments

16 – Money for compensation for damage caused, fines

17 – Dr. non-tax category income

18 – Budget revenues of the Russian Federation from the return of subvention and subsidy balances for past periods

19 – Return of subventions and subsidies

3) from 14 to 17 – Program code

Show taxes or fees (1000), % and penalties (2000), fines (3000)

4) from 17 to 20 – Classification codes

Meanings of the last three digits:

010 – Tax profits

151 – Additional payment to the budget from another budget unit of the Russian Federation

152 – Money from foreign enterprises or the government of another country

153 – Money from an international financial firm

160 – Money for social needs

170 – Income from transactions with assets

171 – Income from revaluation of an asset

172 – Income from the sale of an asset

180 – Dr. income

410 – When the value of fixed assets decreases

420 – When the value of uncreated assets decreases

440 – When the value of material reserves decreases

Where to indicate KBK

Let's take a closer look at where the BCC indication is necessary.

Money orders	Tax returns
There should be only one code indicated. For cases when you need to make a payment using more than one code, two or more payment documents are filled out. You can transfer funds to pay: – tax, – fine. In the approved payment order form, field 104 is allocated for BCC.	Declarations: – profit tax; – transport tax; - fear. deductions. The KBK here is intended to help the tax authorities see the debts for payment of the above fees and pay them off immediately after the money arrives in the budget.

KBK in 3-NDFL for individuals

Let's take a closer look at the BCC in 3-NDFL.

	Russian citizens	foreign citizens who have issued a patent (advance payments)
Personal income tax, recalculations, arrears, debts, canceled payments	18210102030011000110	18210102040011000110
penalties for personal income tax debts	18210102030012100110	18210102040012100110
% of personal income tax payment	18210102030012200110	18210102040012200110
personal income tax fines	18210102030013000110	18210102040013000110

KBK in 3-NDFL for legal entities

Let's take a closer look at the BCC in 3-NDFL for legal entities.

Income tax	Paying tax	Penalties and %	Fines
in fed. budget	18210101011011000110	18210101011012000110	18210101011013000110
to the subject's budget	182101010121000110	18210101012022000110	18210101012023000110
within the framework of production sharing agreements (without determining special tax rates), signed before the adoption of the Federal Law on such agreements	18210101020011000110	18210101020012000110	18210101020013000110
from enterprises that have income from foreign companies (there is no representative office in the Russian Federation). Except for: dividends, % on shares.	18210101030011000110	18210101030012000110	18210101030013000110
for ros. companies with dividends from domestic enterprises	1821010104001100110	18210101040012000110	18210101040013000110
for foreign companies from dividends of domestic enterprises	18210101050011000110	18210101050012000110	18210101050013000110
for ros. companies from dividends of foreign enterprises	18210101060011000110	18210101060012000110	18210101060013000110
% on shares	18210101070011000110	18210101070012000110	18210101070013000110

KBK in 3-NDFL for individual entrepreneurs

Entrepreneurs who transfer personal income tax for themselves (not to be confused with personal income tax withheld from employees’ salaries) use the KBK:

18210102020011000110

BCC for entrepreneurs, depending on the chosen taxation system:

	simplified tax system		UTII	Unified agricultural tax	Minimum tax
	“Income”	“Income minus expenses”
Paying tax	18210501011011000110	18210501021011000110	18210502010021000110	18210503010011000110	18210501050011000110
Penalties and %	18210501011012000110	18210501021012000110	18210502010022000110	18210503010012000110	18210501050012000110
Fines	182 1 05 01011 01 3000 110	182 1 05 01021 01 3000 110	182 1 05 02010 02 3000 110	182 1 05 03010 01 3000 110	182 1 05 01050 01 3000 110
Payment of tax for reporting periods up to January 1, 2011.	18210501012011000110	18210501022011000110	18210502020021000110	18210503020011000110	18210501030011000110
Penalties and interest for reporting periods up to January 1, 2011.	18210501012012000110	18210501022012000110	18210502020022000110	18210503020012000110	18210501030012000110
Fines for reporting periods up to January 1, 2011.	18210501012013000110	18210501022013000110	18210502020023000110	18210503020013000110	18210501030013000110

Let's take a closer look at PSN:

	To budget	To the budget of the municipal district
Paying tax	18210504010021000110	18210504020021000110
Penalties and %	18210504010022000110	18210504020022000110
Fines	18210504010023000110	18210504020023000110

KBC in the application for personal income tax refund

Since the KBK unambiguously determines which transactions with funds are performed, this code is a mandatory attribute of the application for personal income tax return. In this situation, it does not matter why the overpayment of personal income tax occurred, the BCC for all cases falling under the requirement to return erroneously transferred personal income tax will be the same: 8210102010011000110.

Budget classification code 3-NDFL is part of the required elements when filing a declaration and is of great importance for the correct calculation and transfer of tax to the correct budget account. The ability to understand the relevant classifier will allow you to correctly prepare tax reporting.

Purpose of the budget classifier

The use of special digital designations for the names of income and expenses makes it possible to accurately identify them when checking tax reporting and conducting control procedures. Coding allows you to collect data on amounts in budget accounts, track the direction of use of treasury funds, conduct a comprehensive analysis and identify facts of inappropriate spending.

To perform the supervisory function, all codes are collected into large groups. Thanks to this, incoming cash flows are tracked based on their place of origin, and outgoing cash flows are tracked depending on the purposes for which they are spent.

IMPORTANT! The classifier is constantly being improved based on the many new tasks that arise for the state. The last most significant changes to it were made at the end of 2014 by Federal Law No. 406-FZ dated December 29, 2015.

The presence of a digital display of budget items helps to plan it correctly, clearly identifying both the sources of resources and the most costly financial centers where additional funds are needed most.

A company or individual who sends a tax payment to the wrong address, indicating the wrong code, is likely to pay fines, since this may lead to underfunding of budget areas. To minimize such risks, it is necessary to constantly monitor all changes in classifiers.

Who is required to submit 3-NDFL

As part of the tax reporting system, the income tax return helps to clearly establish the amounts earned by an individual, determine what part of them is included in the taxable base, correctly calculate the tax and, if necessary, determine the amount of deductions.

Regarding the application of deductions, the declaration is applied for the following areas of spending by an individual:

buying a home;

costs to improve educational level;

purchasing medicines;

expenses for charitable purposes;

participation in additional pension financing programs.

Property deduction for the purchase of an apartment until 2014 was provided only for 1 object from the amount of 2,000,000 rubles. Now it can be used within the same limits, but for several properties. At the same time, the maximum amount of tax refund cannot be more than 260,000 rubles.
The list of taxpayer incomes included in the accrual base and requiring the mandatory submission of a declaration is established by law:

proceeds from the sale of real estate owned for less than 5 years, except for the cases specified in clause 3 of Art. 217.1 of the Tax Code of the Russian Federation, as well as other property, the right of ownership of which arose less than 3 years ago from the date of sale;

Income from entrepreneurship, notary, lawyer activities;

additional income of individuals, in addition to income from the employer;

winnings from lotteries and competitions;

income from activities on the stock market;

income from rent from the right to intellectual property received by inheritance;

receiving benefits from property acquired as a gift.

The sale of property with a tenure of more than 3 years and for real estate more than 5 years does not create an object for the calculation and payment of tax.

civil servants whose positions are on the list approved by Decree of the President of the Russian Federation dated May 18, 2009 No. 557 and December 31, 2005 No. 1574, as well as their spouses and children;

law enforcement officers.

Reports are submitted no later than April 30 of the year following the reporting tax period.

General procedure for filling out the 3-NDFL declaration

To fill it out, you can use one of the following methods:

fill out the paper form yourself;

download one of the programs distributed by the Federal Tax Service free of charge;

use the appropriate tool on the Federal Tax Service website.

In the latter case, you will have to certify the declaration with an electronic digital signature, and attach copies of supporting documents by email. To do this, you need to register on the website indicating your passport details and confirm your signature in a special center. When preparing reports, you must rely on the instructions contained in Order No. ММВ-7-11/671@ as amended on November 27, 2015.

Classifier code meaning

Correctly filling out the codes is a mandatory requirement when filling out the declaration form. In this way, the taxpayer reports in a unified format the source of receipt and the name of the transfer to the budget. In addition, the 20 digits of the code contain information about where the transfer should be credited.

The standard cipher consists of the following values ​​(for example, code 182 1 01 02010 01 1000 110):

3 digits at the beginning indicate the general recipient of the payment (for example, 182 - budget);

the next value is the type of payment (1 - tax);

01 - clarification of the tax base (in this case it is income);

02 and 010 - budget item and subitem for enrollment;

the next 2 digits are the type of budget (01 means federal);

then comes the transfer type code (1000 - tax, 2000 - penalty, 3000 - fine);

the last 3 digits (110) confirm that this is a tax transfer.

It is imperative to use the directory, since if the code is incorrectly specified, the funds will be used for other purposes.

BCCs are extremely important when filling out reports and payment documents for transfers to the budget. Their correct meanings, which must be followed, are contained in the corresponding reference books. In case of errors, responsibility rests with the taxpayer.

Correct budget classification code in 3-NDFL for 2016 year is one of the key details of this declaration. Therefore, we will consider the requirements for it and the current values ​​of the BFC in 2017.

Where to look

The most relevant KBK for 3-NDFL for 2016 year approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. The updated version is valid from December 7, 2016.

Budget classification codes from this Ministry of Finance document are taken not only for filling out a declaration in form 3-NDFL (approved by order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671), but also for generally transferring income tax to the treasury. Including penalties and fines on it.

Like a prop KBK in the 3-NDFL declaration for 2016 The year appears at the very beginning of Section 1 of this form (field 020):

Note: necessary budget classification code for 3-NDFL for 2016 You don’t need to look for a year anywhere if you fill out this declaration using a program from the official website of the Federal Tax Service of Russia. Her work algorithm is structured in such a way that she herself will enter the necessary and correct BCC depending on the situation in which a person submits 3-NDFL.

New KBK

It is interesting that the periodic updating by tax authorities of the 3-NDFL declaration form directly affects the composition of budget classification codes for income tax. For example, a series of recent updates to this form concerned the foreign income of individuals. In this regard, the Ministry of Finance introduced a new KBK tax. For 3-NDFL for 2016 year it has the following meaning:

1 01 02050 01 0000 110

Basic values

Current KBK for 3-NDFL for 2016
№	Who pays personal income tax	KBK in 3-NDFL
1	Articles 218 – 221 of the Tax Code of the Russian Federation: An ordinary individual claims a tax deduction at the expense of personal income tax, which was withheld and transferred earlier to the treasury by the tax agent	182 1 01 02010 01 1000 110
2	Article 227 of the Tax Code: Businessmen registered as individual entrepreneurs under the general tax regime; notaries, lawyers with law offices, as well as other private practitioners	182 1 01 02020 01 1000 110
3	Article 228 of the Tax Code: Ordinary individuals who are required to declare income if it is taxable	182 1 01 02030 01 1000 110

Let's analyze: as can be seen from the table, for IP KBK in 3-NDFL for 2016 has a separate meaning than for ordinary individuals. And the first position includes KBC for 3-NDFL 2016 with property deduction(or other deduction to which the applicant is entitled).

When filling out tax documentation and payment orders, including declarations, it is worth choosing the correct budget classification code.

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Why is it needed, which tax code for 3-personal income tax to choose in a specific situation and what do the numbers in it mean?

What you need to know

A tax return is a report that every citizen encounters sooner or later. An entrepreneur and a legal entity in general undertake to regularly report on their activities to the tax authority.

In what cases may registration be required, and within what time frame should the documentation be submitted? Who accepts applications from citizens and organizations?

Who reports?

Often, employees do not file income reports on their own. This is done for them by employers who prepare documentation and pay taxes. The employee of the enterprise is given a salary with tax deduction.

If you still need to submit a declaration, then you should use form 3-NDFL, which is approved.

Who submits this report:

1. Those persons who received profit from the sale of real estate that was owned for less than 3 years.
2. Individual entrepreneurs who make a profit from their business.
3. A notary and a lawyer who are engaged in private practice and have an income.
4. Citizens who receive compensation outside of work.
5. Citizens who are residents of the country and have income from a source located abroad.
6. Taxpayers, if the tax agent did not withhold personal income tax.
7. Persons who received the winnings.
8. Citizens-heirs of the author of science and art who received a reward.
9. Citizens who received a profit as a result of donation.
10. Persons who wish to receive tax, or.

Reporting deadlines

If filing a return is your obligation, then you must submit it to the tax authority by April 30 of the year following the reporting period. The basis is .

If the deadlines are violated and the report is not prepared in a timely manner, the payer is assessed a fine of at least 1,000 rubles, but not more than 30% of the total tax amount, which is payable to the budget.

Exception (according to Article 229 of the Tax Code of Russia) - if payments are stopped before the end of the reporting period, the individual must provide a report within 5 days from the date of termination of payment.

If a foreigner ceases his activities, the income from which is taxed, the declaration must be submitted no later than a month before such a person leaves the country (). But for those who wish to receive a deduction, the deadlines for submitting a declaration are not limited in any way.

The only thing worth considering is that the payer can declare his right to social and standard deductions within three years from the date of transfer of the tax to the budget. The property deduction can be used later (even after 5 – 7 years).

If you have suffered losses in securities transactions and want to make a refund of the tax paid, or are claiming a professional deduction, it is worth remembering the deadline for filing a return.

You can apply at any time within three years from the date of transfer of funds to the treasury. After this period, you will no longer be able to use the right to deduction.

Where to contact?

The declaration must be submitted to the tax office at the place of residence (registration). If a citizen does not have permanent registration, then you need to contact the regional office at your place of residence.

Necessary BCCs for the 3-NDFL declaration

The combination of KBK numbers must be included in each payment certificate. They can show expenses or profits. The codes should be used correctly.

The budget classification code refers to the mandatory details for filling out 3-NDFL or instructions. But it’s worth figuring out what it is, what it’s used for, and where you can find out the necessary BCCs.

Code structure

The code is represented by a 20-digit account number to which income tax should be transferred. It consists of the following blocks:

Let's focus on the income block. The first message is the type of payment receipt. 1 – tax receipt, 2 – as a gift, 3 – when doing business, etc.

The first character is separated by two, which represent a group of income (direction of payments). They mean:

Code	Meaning
"01"	Reflects income taxes and income taxes
"02"	Collections for social needs
"03"	For goods sold in Russia
"04"	For products that are imported into the country
"05"	For total profit
"06"	For real estate
"07"	For the use of natural objects
"08"	Government duty
"09"	Tax debt that was canceled, as well as collection and other payments
"10"	Profit from economic activity
"eleven"	Profit from the use of state or municipal facilities
"12"	Payments when using a natural resource
"13"	Profit from providing services on a paid basis
"14"	Profit from the sale of an asset (tangible and intangible)
"15"	Administrative fees and charges
"16"	Fines, compensation for damages
"17"	The rest of the non-tax profit
"18"	Budgetary types of profit of the Russian Federation from the return of balances from subventions and subsidies for previous years
"19"	Registration of return of subventions and subsidies

When reflecting a business group (“3”), the subgroup will be as follows:

This block also displays groups and subgroups (2 and 3 digits). The following is the budget code:

The numbers in the program block reflect tax and fee (1000), interest and penalties (2000), fine (3000).

The last 3 digits are deciphered as follows:

Code	Meaning
010	Tax profit
151	Additional payment to the budget from another Russian budget system
152	Funds that come from an international enterprise or from the authorities of another state
153	Funds that come from an international financial enterprise
160	Contributions or deductions for social services
170	Profit from operations carried out with assets
171	Profit from revaluation of assets
172	Profit from sale of assets
180	Other types of profit
410	If the cost of the OS decreases
420	If the value of assets that were not created decreases
440	When the value of an inventory decreases

Let's look at it with an example.

In the KBK for personal income tax, code 182 1 01 02030 01 1000 110:

• 3 numbers at the beginning (182) reflect the fact of payment of funds to the account of the tax structure;
• Next, let's look at the signs:

• “1000” (program code) – funds are used to pay taxes, and not to pay off penalties or fines;
• “110” - classification of income of an economic nature - tax income.

The BCC is selected from the directory depending on the purpose for which the declaration is being filled out:

Operation	KBK
Budget classification code 3-NDFL for returns from the budget for education, treatment, purchase of housing, etc.	182 1 01 02010 01 1000 110
When submitting an income report for individual entrepreneurs to OSNO	182 1 01 02020 01 1000 110
Report on profit when selling a car, property, renting out a building, receiving remuneration, salary, winnings, etc.	182 1 01 02030 01 1000 110
Payment of interest and penalties for value added tax, which were accrued in accordance with the rules of Art. 228 NK	182 1 01 02030 01 2000 110
Payment of the income tax fine that was assessed in accordance with Art. 228 NK	182 1 01 02030 01 3000 110
To calculate personal income tax (advance) for foreigners	182 1 01 02040 01 1000 110 (according to)
On payment of penalties and interest in the form of advances by foreigners	182 1 01 02040 01 2000 110
Payment of tax fines in the form of an advance to a foreigner	182 1 01 02040 01 3000 110

You can also find out the BCC on special services online (immediately when filling out the declaration automatically using programs).

The authorities decided to combine the BCC of different tax payers into one, and it does not depend on what rate is used.

Now there are differences only in determining the category of payers (individual, legal entity, entrepreneur, foreigner, if he works under a patent in accordance with Article 227, paragraph 1 of the Tax Code), as well as the purpose of payments (taxes, fines or penalties).

Why is this so important

The BCC is a vector that directs and helps distribute the flow of funds across many levels of the state budget. A code is needed so that the authorities can manage and plan cash flow.

If the codes are mixed up, or the indicator that corresponds to the specific situation is not used, then the unclear amounts can be increased, and they automatically go to the state’s balance sheet.

If the accountant enters even one number incorrectly, the payment will be sent to the wrong destination. As a result, an amount will be lost, sometimes quite impressive.

The person on whose activities the report is submitted will be fined for failure to pay tax to the budget. No one will figure out what mistake was made in the KBK.

An individual entrepreneur is not exempt from liability if there are defects (). If payments are sent to the federal treasury, then the payer will be able to apply to the Tax Inspectorate to correct the BCC.

If there is an error in the social insurance or pension fund codes, the citizen or enterprise must pay a fine and a fine.

In order to correctly indicate the BCC, it is worth clarifying the current indicators for the current year, since changes are constantly being made not only to the legislation, but also to code reference books. There are plenty of them on the Internet.

How to be an individual entrepreneur?

Individual entrepreneurs often face the problem of choosing a KBK, since they must provide more reports than ordinary citizens.

In addition, it is necessary to transfer contributions for employee insurance, make transfers to the pension fund, etc.

Each of these operations also has its own code:

Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.

All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

Operation	KBK
The entrepreneur will make a transfer for himself to the pension fund using the code	39210202100061000160 (for insurance), 39210202110061000160 (accounting part)
For an employee	39210202010061000160 (for insurance), 39210202020061000160 (according to the accumulative part
In FFOMS	39210202101081011160
In TFOMS	39210202101081012160
In the Social Insurance Fund for incapacity/maternity	39310202090071000160
Accident insurance	39310202050071000160