Budget Classification Code 00000000000000000130

What is KBK in a payment order?

The budget classification code in the payment slip is a special digital code that should indicate budget income and expenses. An organization's accounting department encounters these codes when it makes a payment to the budget system, but most often does not understand what this sequence of numbers is and what it means in the payment order. What KBK and payment cards are available from January 1, 2021 can be viewed on this page - the classifier contains up-to-date information. But to understand the structure of the code, let's take a closer look at it. Let's look at what the KBK consists of, how important it is to indicate it correctly on the payment slip, and what to do with errors.

The decoding is given in Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n. In accordance with it, the BCC indicated in payment orders consists of 20 digits combined into groups. Each group has its own meaning.

Sample of filling out a payment order to bailiffs

For clarity, let’s look at filling out a payment slip to the FSSP using a conditional example.

Let’s say that ICS LLC, on the basis of writ of execution dated August 19, 2019 No. 1234/56789, withholds from its employee amounts to pay off his transport tax debt.

The organization will fill out the payment order as follows:

• will indicate the employee’s tax identification number, enter 0 in the checkpoint, and designate himself as the payer;
• will indicate 19 as the payer status;
• the individual’s identifier will be a passport, so in field 108 the organization will enter code 01 and, separated by a semicolon, the series and number of the employee’s passport;
• the recipient of the payment will be the department of the Federal Bailiff Service for Moscow;
• instead of UIN will put 0;
• payment order 4th;
• OKTMO - the one that is installed at the location of the FSSP management;
• fields 104, 106, 107 and 109 will contain 0.

You can view and download a completed sample payment order to bailiffs on our website.

If you still have unresolved questions about filling out a payment form, you can find answers to them in the Ready-made solution from ConsultantPlus.

What does the budget classification code consist of?

Each digit of the code indicated on the payment slip is also called a digit. The digits are combined into blocks as follows:

The first group is administrative. It consists of three digits and reflects the code of the chief revenue administrator. For example, the Federal Tax Service code in the payment order is 182; FSS code in the payment slip is 393.

The second block is profitable. It includes several information messages at once. The first of them (bit 4) is expressed in one digit and indicates the type of payment received. For example, the number 1 means that it came in the form of a tax, 2 - that it came in the form of gratuitous income, 3 - from business, etc.

Next comes a subgroup. These are two signs that indicate for what purpose the cash receipts from the payment order are intended. So, 01 - profit tax and income tax; 02 - tax or fee for social needs, 08 - state duty.

The table will help when filling out a payment order. It contains a detailed decoding of the KBK, the categories are indicated in a separate column.

The third block also includes a group and a subgroup (two and three numbers in a row, respectively).

The next element in the payment order defines the budget code and consists of two digits, designated as follows:

• 01 - federal;
• 02 - subject of the Federation;
• 03 - local, etc.

Next are 4 key numbers that determine the “reason” for the payment (digit numbers in the BCC are 14, 15, 16, 17). It is important to understand here that there can be only three reasons:

• payment of the tax itself (fee, contribution);
• payment of penalties on it;
• payment of a fine thereunder.

So, for example, at the time of writing, when filling out payment orders, the following designations are generally accepted: payment - 1000, 2100 - penalties, 3000 - fine. For example:

• 182 1 0100 110 - when paying personal income tax to the budget;
• 182 1 0100 110 - upon payment of penalties for personal income tax;
• 182 1 0100 110 - payment of a fine.

And finally, the last three digits of any code are a classifier of the type of income (tax, non-tax, from property, etc.). For example, 010 is tax income; 130—receipts from the provision of paid services, work and compensation of costs; 150 - gratuitous receipts from budgets.

Kbk 0000000000000130 in 2018 what is it

• 15 — fines and fees;
• 16 – payment of damage.

The program group specifies the payment option:

• 110 – taxation of income;
• 160 – public payments;
• 151 - profit from budget recombination;
• 152—receipts from third parties;
• 153 — financing by foreign credit institutions;
• 170 – earnings from trading;
• 171 – income from property revaluation;
• 172 - income from property recycling;
• 180 – other income.

The BCC for insurance premiums is described in the video below: Sample filling Note that the BCC must be indicated not only for tax revenues, but also in other cases, for example, tuition fees look like this: 0000000000000130.

Municipal entities of the Novosibirsk region → Urban districts of the Novosibirsk region → City of Novosibirsk Translate OKTMO 50701000 to OKATO

Print receipt

Register and get the opportunity to save forms (for auto-filling) of receipts you create. After registering and saving the form, a list of your saved forms will appear in this place.

Do you want a blank payment receipt form for your website? Just copy the code to paste it onto the website.

Receipt form for the site with the above details

KBK field in a payment order

Each field in the payment order is assigned its own number.

The payment order has a separate field for KBK (this is the 104th field), and it must be filled out correctly (you can see the rules for filling out a payment order in the “Regulations on the rules for transferring funds” (approved by the Bank of Russia on June 19, 2012 No. 383-P If the BCC is indicated incorrectly on the payment slip, then the corresponding amount may be classified as unexplained payments. The Federal Treasury may classify it as “unclarified.” At the same time, an error in indicating the BCC on the payment slip can lead to arrears in taxes and insurance premiums.

Here is an example of a completed payment slip with entered data about the recipient:

• field 104 of the payment order indicates the KBK for transferring personal income tax;
• 105 - OKTMO;
• 106 - basis - current payment (abbreviated as TP);
• 107 - period (MS - abbreviated month);
• 108 - this field contains “0” (when paying on demand, the number of the document with the demand is entered in this field of the payment order);
• 109 - “0” (the payment field is intended to indicate the date of submission of the declaration or settlement. If the payment is made regardless of the submission of reports, “0” is always placed in this payment field);
• 110 - the field always remains empty in the payment order;
• 24 - brief purpose of payment: type of tax and payment period.

IMPORTANT!

In 2021, insurance premiums must be paid not to the funds, but to the tax inspectorates; accordingly, other account details are indicated in the payment slips. Payment of contributions for “injuries” is also transferred to the Social Insurance Fund.

Insurance premiums: how to fill out a payment order

After the entry into force of Chapter 34 of the Tax Code of the Russian Federation, insurance premiums directed to:. The rules for processing payment orders for tax payments are established by the Order of the Ministry of Finance of All employers who hire employees pay contributions from the amount of wages paid.

• TIN of the person who is the payer.
• Checkpoint of the citizen from whom deductions are made.
• The name of the payer is the organization that transfers the amounts of money collected from the individual.
• Payer status. In this case it will be 19.
• Code. If the payer has an identifier, then this should be entered.
• KBK. Such documents are marked with 0.
• The classification according to OKTMO is the one that relates to the location of the bailiff’s office to whose account the payment is made.
• A unique number of a document that can act as an identifier of an individual (for example, a civil passport number, SNILS, etc.)

If the KBK is incorrectly indicated on the payment, what to do?

The payer may receive a payment with an incorrect BCC. For example, KBK 392 1 1600 140 is indicated, how to fill out a payment order (2018) using this code? There is only one answer: there is no need to fill out such a payment form, since this code is no longer used. Previously, fines were paid to the Pension Fund of the Russian Federation using this code for late submission of reports on insurance premiums. Now tax accounting in the Pension Fund of Russia is administered by the Federal Tax Service, so the old KBK has lost its relevance. But if a mistake has already been made, you incorrectly indicated the KBK in the payment order and transferred money, then proceed as follows.

Step 1. An application must be sent to the tax office or the territorial branch of an extra-budgetary fund to clarify the details of the payment order. The application is written in any form. Please attach a copy of the payment slip with the bank's stamp to your application.

Step 2. Tax inspectors must make a decision on the issue of clarifying payment within 10 working days. This period begins to count from the date of application, when the inspectors received your application for clarification of payment, or from the date of signing (registration) of the act of joint reconciliation of calculations (if it was carried out).

Step 3. After the deadline has expired, be sure to order a tax certificate of settlements with the budget or a reconciliation report to make sure that the inspectors credited the amount to the correct BCC.

Since the KBK belongs to the group of details that allow one to determine the identity of the payment, if an erroneously specified KBK is detected in the order for the transfer of tax, the payer has the right to contact the tax authority with an application to clarify the identity of the payment. This position has been repeatedly expressed by the Ministry of Finance (for example, Letter dated January 19, 2017 No. 03-02-07/1/2145).

KBK/CSC. Signs on shipping containers

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When transporting various goods by all modes of transport, it is very important to follow a number of prescribed rules and pay attention to the presence of certain signs.

A classic sea container is a container and is also classified as transport equipment leaving the country.

The safety of the container and the transported cargo is ensured by the strength of the material used, as well as the features of the structural elements. All containers that meet the required quality and safety standards are certainly equipped with special plates - CSC (Convention on Safe Containers). The authorized body, after checking the container and its compliance with all standards, issues special plates. Before shipping, inscriptions are applied to the sea container, which are certainly checked and securely fixed. After attaching the plates, the sea container is considered certified.

Inscriptions that are usually applied to a shipping container

In addition to door signs, the container is equipped with special inscriptions.

• MGW - indicates the maximum gross weight in kg and pounds;
• TARE – tare weight in kg and lbs.

The maximum permissible gross weight for ICC type containers is 24384 kg. The date of the upcoming overhaul must be marked on the wall of each container.

A plate indicating that the container is approved for operation

The table provides the following information:

1. The country to which the permit was issued and its number. The country that issued the permit is indicated by a special distinctive sign. It is similar to the sign that is issued to indicate the country when registering a vehicle for international traffic.
2. Year and month of container production.
3. Container identification number assigned by the manufacturer. The administration can also assign this number.
4. Allowable loading weight (kg or lb).
5. Calculated using the formula 1.8×g. Where g is the acceleration of free fall.
6. Maximum operating gross weight in kg or lbs.
7. Load value measured in kilograms or feet when testing a structure for stiffness.
8. End wall strength. The end walls must be able to withstand a load that is greater or less than 0.4 times the maximum permissible payload (0.4×P).
9. Side wall strength. The side walls must be able to withstand a load less than or greater than 0.6 times the maximum permissible payload (0.6×P).
10. Month and year of the first and each subsequent preventive examination, if this parameter is provided on the plate.

KBK - container approval plate guarantees the safety of the container. Countries that have already signed the CSC must recognize sea containers that are equipped with these signs as safe.

ISO standards specify the scope of mandatory tests, as well as methods for conducting them.

A plate indicating the approval of cargo transportation under customs seals

To ensure safe and scheduled cargo transportation, as well as cargo safety, sea containers are equipped with a sign. It is evidence that the cargo is approved for transportation with stamps and customs seals.

Such a sign about the approval of cargo transportation provides a guarantee that the container fully complies with all the requirements for it. The procedure for issuing plates is determined by the national international qualification body.

Since 2005, we have been supplying containers for all types of cargo. More than 4,500 clients, including large companies, from different regions of Ukraine were convinced of the quality of our service and products, as well as the high professionalism of our employees.

Purchase Rent

Table of frequently used BCCs

Legal documents

• Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n
• By Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n

Explanations

• Administrator
• Type of income (group, subgroup, article, subitem, element)
• Subtype of budget revenues (group and analytical group)

The administrator consists of three characters and determines the revenue administrator code. Administrators, for example, are the Federal Tax Service (code 182), the Social Insurance Fund (code 393), the Pension Fund (code 392)

The type of income is the same for all budgets of the country and includes:

• group
• subgroup
• article
• sub-article
• element (defines the type of budget).

The income group has the following meanings:

• 100 - tax and non-tax revenues;
• 200 - gratuitous receipts.

Group 100 “Tax and non-tax income” (and we are only interested in this in this article) contains the following subgroups of income:

• 101 - taxes on profits, income;
• 102 — insurance contributions for compulsory social insurance;
• 103 - taxes on goods (work, services) sold on the territory of the Russian Federation;
• 104 - taxes on goods imported into the territory of the Russian Federation;
• 105 - taxes on total income;
• 106 — property taxes;
• 107 - taxes, fees and regular payments for the use of natural resources;
• 108 - state duty;
• 109 - debt and recalculations for canceled taxes, fees and other obligatory payments;
• 110 - income from foreign economic activity;
• 111 - income from the use of property in state and municipal ownership;
• 112 - payments for the use of natural resources;
• 113 - income from the provision of paid services (work) and compensation of state expenses;
• 114 - income from the sale of tangible and intangible assets;
• 115 - administrative fees and charges;
• 116 - fines, sanctions, compensation for damage;
• 117 - other non-tax income;
• 118 - receipts (transfers) for the settlement of settlements between budgets of the budget system of the Russian Federation.

Changes in income

Updated KBK 2021 - the compliance table in terms of income did not identify significant changes. In the new year, all budgetary revenues should be distributed into two key groups: 100 “Revenue” and 400 “Disposal of non-financial assets.” The updated procedure is similar to the 2021 rules. However, there are still innovations: certain articles of group 100 “Income” have changed.

Change No. 1. Article 120

Previously, Article 120 “Income from property” should have included income related to the use of state and municipal property. Rent, payments for the use of natural resources, as well as payments for the right to conclude government contracts (payment for winning procurement) were also included in Article 120.

Since 2021, the composition has been supplemented; now the following categories of income are included in Article 120:

• lease - operating and financial;
• payments for the use of natural resources;
• accrued interest on deposits, cash balances;
• accrued interest on loans issued and other financial instruments;
• dividends received from investing;
• shares in the profit received, loss from investment;
• granting non-exclusive rights (means of individualization, intellectual activity);
• payments for the right to conclude government contracts;
• concession fee;
• other options for income from the use of property.

Change No. 2. Article 130

This BC article has been supplemented with a new type of income. Now to Art. 130 “Income from the provision of paid services, compensation of costs” should include the receipt of payment for the provision of information from government sources (registers).

Change No. 3. Article 140

Art. 140 “Fines, penalties, penalties, compensation for damage” was also slightly adjusted. First of all, officials adjusted the wording of the type of income received in favor of public sector institutions as payment for violation of the terms of state and municipal contracts and agreements. New name:

But that's not all. From 2021 in Art. 140 include the institution's income from penalties on debt obligations.

Change No. 4. Article 150

Gratuitous cash receipts in 2021 should have been distributed among the subgroups of Article 150. There were three of them:

• 151 “Receipts from other budgets”;
• 152 “From supranational organizations and foreign states”;
• 153 “From international financial companies.”

This distribution has been eliminated in 2021. Now the BCC table for 2019, as amended, implies that any gratuitous payments should be reflected in Art. 150 without any detail.

In addition, keep in mind that legislators have expanded the list of income classified as gratuitous receipts with a new item. Now grants, donations and other gratuitous transfers from individuals and legal entities are included in Art. 150, and not at Art. 180, as previously prescribed by instruction 65n.

Change No. 5. Article 180

The adjustments also affected the list of “Other income”. Now, in this income item include all non-tax income that was not assigned to other items of group 100, namely:

• unknown receipts, for example, a payment with an incorrect BCC;
• income from the sale, sale of goods seized or detained;
• subsidies for other purposes and for capital investments;
• compensation for damages, with the exception of insurance compensation.

Payment order to bailiffs - sample 2017-2018

There are no special rules regarding non-budgetary collections, as well as official instructions on the procedure for processing payments.

Criminal Code of the Russian Federation, administered by the Federal Bailiff Service. These fines must be calculated on the basis of Art. 46 of the Budget Code of the Russian Federation to the budgets of city districts and municipal districts, federal cities of Moscow and St. Petersburg at the location of the court that made the decision to impose a fine, and reflected in the CBC “322 1 16 21030 01 0000 140 Monetary penalties (fines) and other amounts recovered from persons guilty of committing crimes and in compensation for damage to property, credited to local budgets.”

Fines provided for in Part 3 of Art. 57, part 2 art. 140, part 3 art. 159, part 4 art. 162, part 2 art. 168, part.

Basic points ↑

KBK is one of the main details that is entered by the payer when transferring a tax payment or other. It consists of numbers arranged in a certain sequence.

Thanks to the sequence, you can find out where the payment came from, what its purpose is and other information. Funds that are allocated to the state budget must be distributed correctly.

KBK will help simplify the task. Classification codes are used for payment of taxes of various types, state duties, fines, simplified taxation system for income, use of subsoil and other things.

The code is divided into several types:

• for insurance premiums:
• for entrepreneurs who use a patent tax system in their activities;
• KBK for fixed contributions (for individual entrepreneurs, notaries);
• for arrears;
• to make payments.

In 2021, new codes have been established for contributions to the Pension Fund, insurance payments, penalties and interest on tax payments.

The interest rate for insurance premiums has not changed and is 711,000 rubles - the limit. The Pension Fund limit is 22%.

Basic Concepts

Purpose of the code

The code is necessary for the preparation of financial statements and when comparing indicators important to the budget. Another goal is the calculation and transfer of tax amounts (for their division into separate accounts), and payment of taxes.

KBK also helps to group income and expenses and their sources. KBK is a necessary condition for the payment to be accepted and sent to the right place.

Using codes, departmental authorities trace the history of the movement of each currency. This makes it easier when planning your budget.

Legal basis

Payment orders for 2021 for transferring finances to various funds are carried out on the basis of the rules that are outlined in Regulation No. 2-P, which was adopted on October 3, 2002.

The second document is Order No. 107n of the Department of Finance “On approval of the rules for indicating information in the fields of settlement documents...”, issued on November 12, 2013.

All budget classification codes are approved by Order No. 65n of the Department of Finance, adopted on July 1, 2013. On April 1, 2021, Order No. 38n was adopted, which contains corrections to the code system.

Federal Law No. 229 “On Enforcement Proceedings,” adopted on October 2, 2007, establishes a payment procedure using a writ of execution.

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Articles 137 and 138 of the Labor Code regulate the deduction from wages using a writ of execution. The error in the indication of the BCC is significant - this is stated in Federal Law No. 212.

Article 12 of the Tax Code lists the types of taxes - federal, regional and local. The federal value added tax is Article 13, paragraph 1 of the Tax Code.

Article 14, paragraph 3 of the Tax Code of the Russian Federation states that the transport tax is a regional tax.

In accordance with Article 45 of the Tax Code, an imposed fine or penalty can be challenged in court. This applies to cases where an incorrect code was specified when filling out the declaration, but the payer did not notice this.

According to Order No. 38n of the Department of Finance (adopted on April 1), new codes have been introduced in 2021 for monetary penalties for violations of the law.

The rules for processing payment orders are contained in Appendix No. 1 (Regulations of the Central Bank No. 383p), adopted on September 19, 2012.