What is KBC and why is it needed?
KBK is a budget classification code. In other words, this is a special series of 20 numbers by which you can determine what kind of payment it is, who the recipient and sender of the payment are, the type of income, the origin of the payment, etc. This code was first established in 1999. Since then, the codes have changed many times. There is no point in memorizing the KBK. There are special KBK directories for payers, which are changed annually by the Ministry of Finance depending on changes in legislation. The codes were developed based on the Budget Code of the Russian Federation. A complete current list of all BCCs can be found in the order of the Ministry of Finance of the Russian Federation dated 06.06.2019 No. 85n. The KBK directory is also posted on the official portal of the Federal Tax Service. The BCC is needed in the financial system of the state so that every ruble of tax, fee, duty, fine, and penalty received is taken into account and analyzed in the financial flow.
Results
If the taxpayer made an error in the KBK or other fields of the payment order and the payment was received in the budget system of the Russian Federation, then the payment is considered executed. In this case, you should send an application to the Federal Tax Service to clarify the payment.
If critical errors were made: in the recipient's account number or the name of the recipient bank, the payment does not go to the budget. In this case, you need to re-transfer the tax amount to the correct details, pay penalties and write an application for a refund of the incorrectly paid tax to your current account.
In 2021, BCCs began to be regulated by the new regulatory legal acts of the Ministry of Finance. However, there were no large-scale changes in the codes because of this. Those who pay insurance premiums for compulsory health insurance at additional rates need to be careful: some BCCs have been updated for them. Otherwise, everything remains the same. And errors made when specifying the BCC still lead to the payment being classified as unclear and entail the need to clarify it.
Why is an error in the KBK dangerous?
When filling out a payment slip or receipt for payment of taxes, duties and other non-tax fees, you need to be very careful when specifying the BCC. If an error is made in the KBK, then your payment will end up in unidentified receipts and will “hang” there until you sort it out. But the worst thing is that for the tax or fee that you paid with an erroneous payment or receipt, arrears will appear and penalties will be charged. And if it was a state duty for performing legally significant actions or issuing documents, then you will simply be denied this action. For example, they will not accept a statement of claim in court, or issue a driver’s license or a duplicate of the required document.
Unpaid taxes, fees and contributions may also be recovered through legal action. However, if the payment order correctly indicates the account number (settlement and correspondent account) and the details of the recipient's bank, the obligation to pay tax is considered fulfilled from the moment the payment order is presented to the bank for the transfer of funds (subclause 1, clause 3, article 45 of the NKRF) when provided that there are sufficient funds in the business entity’s current account. The tax service also agrees with this opinion, having issued a corresponding letter dated October 10, 2016 No. SA-4-7/ [email protected] The Ministry of Finance also has a similar letter dated January 19, 2017 No. 03-02-07/1/2145.
We wrote about the fine for failure to pay personal income tax on time in the article.
Adjustment of BCC in payment orders
The budget classification code in the tax payment invoice determines the identity of the payment. If an accountant hastily indicated the wrong tax code and noticed the error only when the tax had already been transferred, he will immediately have a question as to whether the payment can be clarified.
The Federal Tax Service does not prohibit adjusting payments if payment orders indicated another tax code instead of one. At the same time, if the BCC is clarified, the tax service should not charge penalties.
It should be immediately noted that an error in the BCC is not a basis for recognizing the tax as unpaid. The letter of the Ministry of Finance of the Russian Federation dated March 29, 2012 No. 03-02-08/31 states that if the tax was paid in the required amount, on time and to the correct bank details, the tax will be considered paid even if the code The BCC on the payment slip was entered incorrectly. Only errors in the treasury account number and in the name of the recipient bank (clause 4, clause 4, article 45 of the Tax Code of the Russian Federation) are considered irreparable (i.e., leading to the recognition of the tax as unpaid).
The budget classification code is a requisite with which you can determine the identity of the payment, and for this reason it can be adjusted. Grounds for clause 7 of Art. 45 of the Tax Code of the Russian Federation. This article states that if an error is discovered, the taxpayer has the right to submit an application to the territorial division of the tax service with a request to correct the inaccuracies and a package of documents confirming the fact of transferring the tax to the budget. If necessary, the taxes paid by the taxpayer will be reconciled with the Federal Tax Service.
What to do if the BCC is indicated incorrectly
The legislation does not directly stipulate what a business entity should do if it made a mistake in indicating the tax payment to the KBK. However, organizations and individuals can be guided by paragraph. 2 clause 7 art. 45 of the Tax Code of the Russian Federation, which establishes the procedure in case of detection of an error in a payment order that does not lead to the payment of tax. So, if you incorrectly indicated the KBK when transferring the tax payment, then you need to write an application as quickly as possible to the Federal Tax Service at the place of registration to clarify the payment. After all, due to an incorrect KBK, your payment will not be received as intended and the payment will be incorrectly reflected in your personal card. This means that you will have an arrears and penalties will be charged.
If the business entity made a mistake in the State Duty Code, then the application is also written to the Federal Tax Service, but this document must also be accompanied by confirmation from the Federal Treasury about the receipt of money into the budget. Applications for clarification of payment are always submitted to the tax office, if it is necessary to clarify the BCC of a tax, fee and other obligatory payments administered by the tax authorities, to the budget system of the Russian Federation. In this case, it does not matter whether, as a result of the error, the tax or fee was credited to the same budget or not. There is no official form for this application, so you can compose it arbitrarily. The application must indicate:
- name of the organization, individual entrepreneur or full name of the taxpayer - an individual;
- TIN, OGRN or OGRNIP;
- legal and actual address;
- contact phone number for communication.
Further in the text of the application it is necessary to explain in detail what exactly needs to be clarified and what the error is. A copy of the payment slip for which the “erroneous” payment was transferred must be attached to the application.
The completed application must be sent to the tax office in one of the following ways:
- submit an application to the Federal Tax Service in person or by proxy;
- send by registered mail or courier service;
- send via telecommunication channels or through the taxpayer’s personal account.
In our article you can apply for clarification of tax payment.
If you forgot to indicate the KBK in the payment order, then in this case an application is submitted to search and return the erroneously transferred funds.
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Despite the fact that the recipient of the funds is the Federal Treasury, it does not work directly with payers, therefore applications for clarification or refund of payments are submitted to the administrator of the Federal Treasury, indicated in the payment as the recipient.
What to do if, when transferring a tax payment, you made a mistake in other details of the payment order, read the ready-made solution “ConsultantPlus”. If you don’t have K+ yet, take advantage of a free trial access to the system.
If the money went through the wrong KBK
Alas, not all payers were able to immediately deal with the new 20-digit BCCs. In the Moscow region alone, about 2 billion rubles have not reached their intended destination since the beginning of the year. - four times more than in the same period last year. Correspondents of Sputnik Glavbukh visited and called Moscow and regional tax inspectorates, as well as many other government agencies, to find out how, where, and within what time frame the erroneously paid money can be found and who is obliged to deal with it.
Officials are worried and waiting for letters
It cannot be said that the situation with incorrectly filled out payment slips did not worry officials. Thus, at the end of January, on the website of the Russian Ministry of Finance (www. minfin.ru), the ministry’s press service apologized for the shortcomings of officials. It was formulated as follows: revenue administrators (federal departments that collect taxes and non-tax payments) did not carry out sufficient preparatory and explanatory work. But the main thing is that in a virtual message, the Russian Ministry of Finance promised that the money will reach its destination even if the payment orders indicate the old KBK.
