How to find out the BCC for paying taxes?

The article provides a brief description of budget classification codes and a definition of the structure of the cipher. If you want to understand how to find out the BCC of an organization by TIN and OKTMO, then let’s say right away that this is impossible: these concepts are in no way related to each other. However, you can find the KBK online - detailed instructions are given in the corresponding paragraph.

Any financial transactions made by the organization are reflected in payment orders when sending funds. When making contributions or paying tax amounts, the payer indicates in the payment slip the type of payment, encrypted under the abbreviation KBK.

Code structure

According to Art. 1 Order of the Ministry of Finance of Russia No. 65n dated July 1, 2013 (as amended November 26, 2018), budget classification codes (KBK) are a combination of 20 digits that reflect the type of payment. Accordingly, the code is needed to transfer funds for the required operation. If you specify an incorrect code, the payment will remain unclear and will not be counted toward the payment of, for example, a fine or the next fee.

The numbers are divided into three blocks, each covering several combinations. Blocks:

1. The first is the code of the main distributor of money from the budget. It always starts with the number 182 (Article 2, Chapter 2 of Order of the Ministry of Finance No. 65n).
2. The second is the profit type code (Article 3, Chapter 2 of Order of the Ministry of Finance No. 65n), which contains five subsections:
   profit group, which is numbered with a single digit;
3. two-digit profit subgroup;
4. the income item is numbered with two single characters;
5. the income sub-item contains three figures;
6. the profit element consists of a two-digit number.
7. The third is coded subtypes of budget profit (Article 4 (1) Chapter 2 of Order of the Ministry of Finance No. 65n), which consists of two subsections:
   profit subtype group containing four numeric symbols: 1000, 2000, 3000 or 4000;
8. The analytical group of budget income subtypes contains three numerical values.

Also, the legislation of the Russian Federation in Order of the Ministry of Finance No. 65n separately classifies revenues (Chapter II), expenses (Chapter III), operations of the public administration sector (Chapter V) and sources that finance the budget deficit (Chapter IV). The combination of numbers for other KBKs is different, and accordingly, the codes are also different.

Where to find out and how to apply

The BCC does not depend on the region; these details are the same for the entire country. The BCC values ​​can be taken from the order of the Ministry of Finance of the Russian Federation, which was mentioned earlier. To indicate the code in the receipt, a special field is provided - 104.

You can find out information for the details in a special reference section of our portal, which is called Budget Classification Codes (BCC) 2021.

The most popular KBK:

The KBK can also be found at the tax office, in special reference books - annual publications of current data, at Sberbank or a commercial bank; on many services they are filled out automatically.

According to OKTMO

OKTMO is an all-Russian classification of territorial municipalities, regulated by the statistics service, which numbers the classifier OK 033-2013. The cipher contains 8 or 11 digits, where the first 8 numeric characters are municipalities, and the remaining ones are settlements. Administrative centers and cities are encrypted in such a way that the Federal Tax Service, where the money is received, knows in which region the payer is located. Simply put, the code according to OKTMO means the region of the country, therefore KBK and OKTMO are not interconnected, and it is impossible to clarify the type of payment using the code of municipalities.

How to find out the BCC for paying income tax?

All BCCs are regulated by an order issued by the Ministry of Finance of the Russian Federation. The use of codes is supported by certain articles of the Tax Code. You can also find out the code for paying tax on income from the operational activities of an enterprise from regulations and orders from local fiscal authorities, which are issued systematically and are explanatory in nature.

The BCC for paying income tax consists of twenty characters, which are divided into four sections. Each combination encrypts certain information necessary to identify the payment.

The first three digits encrypt the data to identify the government agency. The fourth digit of the code is the name of the income group for which the tax is calculated. The next two characters indicate the specifics of the payment. The next group of numbers encrypts the meaning of the income item and subitem.

The following are two numbers that identify the level of the budgetary authority:

• stock;
• regional;
• federal.

The next four numbers determine the direction of the payment:

• payment of a fee or contribution;
• payment of penalties;
• payment of the penalty.

The last three digits help determine the classification of the type of income. The integrated use of combinations of these numbers makes it possible to perform identification automatically. The correct approach to analyzing the BCC will help you correctly read the codes and determine the intended purpose of the payment.

Okmto by inn | how to find out okmto? — contour.accounting

Organizations and entrepreneurs are required to pay taxes and fees. When filling out reports and payment documents, you provide details, including the OKTMO code. In this article we will tell you what OKTMO is, what its purpose is and how to find out your code.

What is OKTMO

OKTMO is an all-Russian classifier of municipal territories. The classifier consists of 8 volumes. Each volume contains codes for the corresponding federal district. There are many regions, territories, and republics on the territory of Russia. They include municipalities, each of which is assigned its own OKTMO code.

Why is OKTMO needed?

The state needs the OKTMO code to simplify and speed up the processing of information about business entities, create a unified database and predict economic development. In addition, it determines the territorial affiliation of the taxpayer and indicates the local budget to which the treasury will transfer the payment.

Entrepreneurs and heads of organizations must know their OKTMO code. It must be included in the details of reporting documents, tax returns and payment orders for taxes and other mandatory payments. Without the correct OKTMO, you cannot submit reports or receive tax deductions.

The code is assigned not to a specific organization or individual entrepreneur, but to the municipality in whose territory they are registered. Accordingly, one code can be assigned to several companies at the same time.

Octmo replaces Okato

Payment documents must indicate the code. Before the introduction of OKTMO, the OKATO code (all-Russian classifier of administrative-territorial division objects) was used for the same purposes.

Its disadvantage is that it does not indicate the city, urban area or village in which the enterprise is located. OKTMO clarifies this information. The main difference between the codes is the division principle.

OKATO depends on the subject of the Russian Federation, and OKTMO depends on the municipality.

Until 2021, specifying the OKATO code instead of OKTMO was acceptable. Now the transition period is over, and incorrectly filling in the details will lead to sanctions.

Payments using incorrect details fall into the “unclarified” category and slow down the redistribution of funds between budgets.

If you indicated incorrect details, then submit an application to clarify the payment to the Federal Tax Service, Social Insurance Fund or Pension Fund of the Russian Federation, depending on the damaged document. Based on the application, government agencies will decide to clarify the payment and write off accrued penalties.

OKTMO code structure

OKTMO includes two sections: municipalities and settlements within municipalities. The codes of the first section consist of eight characters, the second - of eleven. The code contains the information:

• 1 and 2 signs indicate a subject of the Russian Federation;
• 3-5 - urban district or association equivalent to it;
• 6,7 and 8 - locality in which the organization or individual entrepreneur is registered.

The second section codes include these 8 characters, and 9, 10 and 11 designate a locality within a large municipality.

In this case, values ​​from 001 to 049 are assigned to cities, from 051 to 099 - to urban settlements, and from 101 to 999 - to rural settlements. The larger the settlement, the fewer signs OKTMO includes.

For example, the city of Dmitrov in the Moscow region has a code of 46608000, and the village of Antropovo in the Kostroma region has a code of 34602403101.

How to find out the OKTMO code

We already know that OKTMO is necessary to fill out many documents, so it is imperative to know it. The code is assigned to organizations and individual entrepreneurs automatically by the tax authority at the place of registration.

Notification of the assignment of statistics codes is sent by mail.

If this is your first time filling out declarations and payment documents or your code has changed due to a change of registration address, then the question arises of how to find out your OKTMO.

To do this, you can submit an application to the tax authority at the place of registration with a request to inform you of the assigned code in writing, you will receive a response within 5 days. You can contact the tax office via the hotline; if you’re lucky, they will tell you the code you need, but most likely they will offer you to use the Federal Tax Service website and give you advice.

When contacting the tax office directly, temporary delays occur. It's easier and faster to use the Internet. There are many resources on the Internet that offer to find out statistics codes, but to obtain reliable information, contact official sources.

Find out OKTMO code online

You can find out the OKATO code on the Federal Tax Service website or kod-oktmo.ru. The OKTMO code replaced the previously used OKATO code. Knowing your old code, you can easily learn the new one.

To do this, on the website https://www.nalog.ru go to the “Electronic Services” section and select “Find out OKTMO”. Indicate your OKATO in the field or enter the name of the municipality and click the find button. The required code will appear in the OKTMO Code window. Similar information will be needed on the website https://kod-oktmo.ru/.

The official portal of the Ministry of Finance presents a table of correspondence between OKATO and OKTMO codes with all changes https://www.minfin.ru/ru/ismf/eiasmfrf/.

Find out the code at the registration address. For individual entrepreneurs and individuals you will need a registration address, for organizations - the company registration address. You can also find out the code at the address on the Federal Tax Service website and the portal https://kod-oktmo.ru/.

If you were unable to obtain a code in the “Find out OKTMO” service, then inspectors recommend using https://fias.nalog.ru/ Federal Address Information System. To do this, check the municipal division box and select advanced search.

Fill in all known data and click the “Find” button.

to find out the OKTMO of an organization or individual entrepreneur by TIN if you don’t know anything other than this information. To do this, use the Rosstat service - https://statreg.gks.ru/.

By going to the page, select the type of notification to be generated and indicate one of the details: INN, OGRN or OKPO. Find the desired branch in the list provided and select “OK TEI Codes”.

A notification will be generated for you, which is sent by Rosstat upon registration of the organization. It contains statistics codes, including OKTMO.

Elizaveta Kobrina

When searching for statistics codes, use only reliable sources. The cloud service Kontur.Accounting will help generate payment documents and reports. OKTMO and other details are filled in automatically. New users have 14 days of free use of the service for evaluation. Keep records, generate reports and pay salaries to employees with us.

Source: https://www.B-Kontur.ru/profi/oktmo-po-inn-ili-ogrn

Taxpayer Identification Number (TIN)

TIN is used to record taxpayers; both individuals and legal entities have it.

The TIN of a legal entity consists of 10 digits: XXYYZZZZZO, where:

• XX – code of the subject of the Russian Federation;
• YY – Federal Tax Service branch number;
• ZZZZZ – individual taxpayer number;
• O – check digit.

The TIN is contained in all payment documents; using it you can find the name of the organization, and if there is a checkpoint code, then the territorial division.

With the help of the TIN, the state monitors the payment of taxes by taxpayers, will be able to check the employer, track the correctness of payments to extra-budgetary funds, etc.

Concept

Budget classification codes are twenty-digit combinations of a special digital code.
They are used to group items of the state budget, their preparation and execution, as well as the generation of reporting on their implementation. Code structure in the case of budget revenues:

1. Administrator (digits 1 to 3 represent the chief administrator of budget revenues).
2. Types of income (4th figure - group, 5 and 6 - subgroup, 7 and 8 - article, 9 to 11 - subarticle, 12 and 13 - element).
3. Program/subprogram (digits 14 to 17 – subtype of income).
4. EKD (economic classification of income, from digits 18 to 20, classifies operations of the public administration sector).

The first group of the KBK structure consists of three characters. The “Group” component of the types of income of KBK is represented by one sign, the subgroup – by two.

The signs in the subgroup can be the following:

• 1 – taxes;
• 2 – receipts on a gratuitous basis;
• 3 – income from business activities.

An article is represented by two signs, a sub-item by three, an element by two, which determine the type of budget.

Structure of the element code and its meaning:

• 01 – federal budget;
• 02 – budget of a constituent entity of the Russian Federation;
• 03 – local;
• 04 – urban district;
• 05 – municipal district;
• 06 – Pension Fund;
• 07 – FSS of the Russian Federation;
• 08 – Federal Compulsory Medical Insurance Fund of the Russian Federation;
• 09 – territorial Compulsory Medical Insurance Fund;
• 10 – settlement.

The income subtype (program) is presented as follows:

• 1000 – payment of the main payment;
• 2100 – penalties;
• 3000 – fines;
• 2200 – interest deduction.

The EKD specifies the income code and can be represented by three values.

The BCC of expenses is represented by the following structure with five elements:

1. Chief manager of budget funds (1st to 3rd digits, administrator).
2. Section and subsection (digits 4 to 7, two characters each).
3. Target expense item (digits 8 to 14, digits 11 and 12 – program, digits 13 and 14 – subprogram).
4. Type of expenses (15 to 17 digits, three digits).
5. ECR, which classifies public sector operations related to budget expenditures).

The section and subsection are specified:

• 01 00 – 15 subsections – issues of a national nature;
• 02 00 – 8 – national defense;
• 03 00 – 13 – law enforcement and national security;
• 04 00 – 11 – national economy;
• 05 00 – 4 – housing and communal services;
• 06 00 – 4 – environmental protection;
• 07 00 – 9 – education;
• 08 00 – 6 – culture, cinematography, media;
• 09 00 – 4 – sports and healthcare;
• 10 00 – 6 – social policy;
• 11 00 – 4 – interbudgetary transfers.

Is it possible to find out the BCC of a legal entity using the TIN?

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When making payments to the budget, taxpayers are faced with the need to indicate in the order the full details of the recipient of the funds, including the KBK. If you do not enter all the required information, it will be impossible to make a payment, so you should know exactly how you can quickly obtain the necessary data.

To understand whether it is possible to find out an organization’s KBK using the TIN, you first need to understand what these abbreviations mean, what they are needed for and where they are used.

The essence of budget classification codes

KBK is a twenty-digit code, the numbers of which indicate the type and purpose of the payment. These codes are used to account for the receipt of income and the correct functioning of each expenditure item of the budget at various levels.

On a government scale, target cash flows are very large, so such encodings were introduced to ensure their identification, transparency and control. The classifier provides maximum specification of budget items.

Commercial organizations and individual entrepreneurs, individuals, usually use that part of the classifier that contains the encoding of sections devoted to budget revenues. Since all payments paid by business entities and individuals are transferred to budget revenues at various levels.

The Tax Service keeps records of cash receipts from taxpayers in full accordance with the current classifier.

Therefore, when paying current payments to taxpayers, legal entities and individuals, you must also strictly observe the correctness of the KBK encodings, in order to avoid that your payments will not reach the desired “addressee”, and the tax debt will remain with you. Let us remind you that in case of failure to pay tax debts on time, penalties will be assessed and fines will be issued.

In addition, BCCs ensure targeting of budget revenues and targeted spending of state budget funds.

The BCC also takes into account the fact that some taxes are distributed to the federal budget, some to the territorial budgets of the constituent entities of the Russian Federation, others go to local municipal budgets. There are also taxes that go to the budgets of all three levels at once, since their volumes are the most significant. This applies to corporate income tax and VAT. Moreover, the percentages distributed among budgets differ depending on the region of our country. And it is the KBK codes that ensure the accuracy and transparency of cash flow.

We also note that almost every year some changes are made to the KBK classifier; codes may be excluded, or new codes may be added. This is due to the constant updating of budget items, the emergence of new areas of economic activity and the development of the state as a whole.

Therefore, you periodically need to refer to the current classifier to double-check the BCC.

The current version of the classifier can always be viewed and downloaded on the official website of the Federal Tax Service.