Selection of KBK when placing a contract in the EIS. The Russian Ministry of Finance explained which cbk to indicate in the payment slip when paying fines for violations of government procurement legislation Budget classification code 44 Federal Laws

A budgetary institution places a contract in the Unified Information System, which BCC should be indicated? As in the procurement plan (BP 244) or KBC subsidy receipt KVR 611.

Answer

New BCC 2018: on income tax on bonds and excise taxes. All current BCC (budget classification codes) 2018 in one table

KBK 2018 – what's new?

Order of the Ministry of Finance dated February 28, 2018 No. 35n, published on April 23, 2018, contains the following changes regarding budget classification codes:

• new BCCs for penalties and fines on insurance premiums at an additional rate. The division by billing periods has been cancelled. Different BCCs are established if the additional tariff depends (does not depend) on the results of a special assessment of working conditions (SOUT),
• new BCCs for payments for the use of natural resources.

NEWS for individual entrepreneurs without employees! It was expected that a new BCC would be introduced for entrepreneurs who needed to use it in 2018 when paying contributions at a rate of 1% on income over 300,000 rubles, but Ministry of Finance Order 35n says nothing about this. Therefore, transfer contributions for yourself individual entrepreneurs who do not make payments to individuals must use the previous code - 182 1 02 02140 06 1110 160, it can be used when paying contributions regardless of the amount of income (more or less than 300,000 rubles).

ATTENTION! Penalties and fines for insurance premiums and payments for waste disposal listed before April 23, 2018 under the previous BCC do not need to be clarified.

All changes to the BCC that come into force on April 23, 2018, in comparison with previous data, are shown in the table below.

Since the beginning of 2018, there have been a number of changes in the budget classification codes:

• According to Order of the Ministry of Finance dated 06/09/2017 No. 87n new BCCs have been introduced for income tax on income received in the form of interest on bonds Russian organizations in rubles issued during the period from 01/01/2017 to 12/31/2021.
• The list of budget classification codes for paying excise taxes has been expanded. The new codes are for electronic cigarettes, nicotine-containing liquids, heating tobacco ( Order of the Ministry of Finance dated 06.06.2017 No. 84n).

New BCC 2018 for excise taxes	Tax	Penalty	Fine
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
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
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

All KBK (budget classification codes) 2018

Download all KBK relevant in 2018 in PDF format

Below are the current BCCs for insurance premiums that will be in effect in 2018. You can view them on the website or download them in PDF format.

KBK 2018 on insurance premiums

From November 20, 2017 the following are available: functionality single information system in the field of procurement (hereinafter referred to as EIS).
1. Ensuring the possibility of archiving procurement plans that have not passed control
Available for all customers new feature archiving of draft procurement plans that are in the “In preparation” status, including those that have not passed control. This function will allow customers, based on a previously saved archived version of the procurement plan, to generate a new draft procurement plan to send it for control.
Also, customers who generate procurement information in external order placement systems (hereinafter referred to as EPS) now have the opportunity to archive draft procurement plans that have not passed control, which allows users of EPS to send to the UIS new plan procurement, and not just changes to a procurement plan that has already been formed and has not passed control.
2. Ensuring the possibility of indicating in the register of UIS contracts in a structured form information about contracts with subcontractors, co-executors from among small businesses (hereinafter referred to as SMB), socially oriented non-profit organizations(hereinafter referred to as SONKO) in information about the contract (its amendment).
On November 1, 2017, subparagraph “and (1)” of paragraph 2 of the Rules for maintaining a register of contracts concluded by customers, approved by Government resolution, came into force Russian Federation dated November 28, 2013 No. 1084, according to which information on contracts between suppliers (contractors, performers) with co-executors and subcontractors who are SMP and SONCO must be included in the register of EIS contracts.
Such information is included by customers in the register of contracts in the event of a contract being concluded on the terms of mandatory involvement by suppliers (contractors, performers) of subcontractors, co-contractors from among the SMP and SONCO in the execution of such a contract.
In this case, the register of contracts should contain the following information about contracts between suppliers (contractors, performers) with co-executors, subcontractors from among the SMP and SONCO:
- name, trade name (if any) of the subcontractor, co-executor;
- location of the subcontractor, co-executor;
- TIN of the subcontractor, co-executor;
- subject and price of the contract;
- date of conclusion and contract number (if available).
Since November 20, it has been possible to place the above information in the EIS contract register in a structured form.
3. Providing detail by budget classification codes (hereinafter referred to as BCC) of volume financial security positions of procurement plans, procurement schedules, special procurements as part of planning documents.
In accordance with the provisions of Decree of the Government of the Russian Federation of January 25, 2017 No. 73, in procurement plans, procurement schedules, special procurements as part of planning documents, the volume of financial support for the procurement must be detailed for each BCC.
From November 20, when creating procurement plans, procurement schedules, and special procurements in the Unified Information System, planning documents provide the opportunity to detail the volume of financial support for procurement for each BCP.
Information on other changes in the functioning of the UIS is provided in

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 2020

Budget classification - what is it and why?

In July 1998 Budget Code 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 next view 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 – FSS 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 receipts in terms of their economic type. For example, 110 speaks of tax income, 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 public sector, any changes within the relevant structures, 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 account tax office a statement about the detected error and a request to clarify the basis, type and affiliation of the funds transfer, if necessary, taxable 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, delays obligatory 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 arbitrage practice 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 KBK insurance dues 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 share of the pension, but they intended to pay insurance part. 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. IN payment order provided Additional Information, indicating the purpose of the payment and its recipient, therefore, if it is indicated correctly, there is no reason for penalties against the entrepreneur and there cannot be, 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, off-budget fund) for reconciliation of calculations.
3. If you yourself see a mistake in the KBK, write a request for clarification.
4. Try to stay informed latest changes in legislation, in particular latest version codes

Since November 20, 2017, the following functionality of the unified information system in the field of procurement (hereinafter referred to as the UIS) is available.
1. Ensuring the possibility of archiving procurement plans that have not passed control
A new function for archiving draft procurement plans that are in the “In preparation” status, including those that have not passed control, is available to all customers. This function will allow customers, based on a previously saved archived version of the procurement plan, to generate a new draft procurement plan to send it for control.
Also, customers who generate procurement information in external order placement systems (hereinafter referred to as EPS) now have the opportunity to archive draft procurement plans that have not passed control, which allows users of EPS to send a new procurement plan to the UIS, and not just changes to an already generated one. and an untested procurement plan.
2. Ensuring the possibility of indicating in the register of EIS contracts in a structured form information about contracts with subcontractors, co-executors from among small businesses (hereinafter - SMB), socially oriented non-profit organizations (hereinafter - SONCO) in information about the contract (its amendment).
On November 1, 2017, subparagraph “and (1)” of paragraph 2 of the Rules for maintaining the register of contracts concluded by customers, approved by Decree of the Government of the Russian Federation of November 28, 2013 No. 1084, came into force, according to which information must be included in the register of contracts of the UIS on agreements between suppliers (contractors, performers) with co-executors and subcontractors who are SMP and SONCO.
Such information is included by customers in the register of contracts in the event of a contract being concluded on the terms of mandatory involvement by suppliers (contractors, performers) of subcontractors, co-contractors from among the SMP and SONCO in the execution of such a contract.
In this case, the register of contracts should contain the following information about contracts between suppliers (contractors, performers) with co-executors, subcontractors from among the SMP and SONCO:
- name, trade name (if any) of the subcontractor, co-executor;
- location of the subcontractor, co-executor;
- TIN of the subcontractor, co-executor;
- subject and price of the contract;
- date of conclusion and contract number (if available).
Since November 20, it has been possible to place the above information in the EIS contract register in a structured form.
3. Providing detail by budget classification codes (hereinafter referred to as BCC) of the volume of financial support for the positions of procurement plans, procurement plans and schedules, special procurements as part of planning documents.
In accordance with the provisions of Decree of the Government of the Russian Federation of January 25, 2017 No. 73, in procurement plans, procurement schedules, special procurements as part of planning documents, the volume of financial support for the procurement must be detailed for each BCC.
From November 20, when creating procurement plans, procurement schedules, and special procurements in the Unified Information System, planning documents provide the opportunity to detail the volume of financial support for procurement for each BCP.
Information on other changes in the functioning of the UIS is provided in the version log.

Journal of versions of the Unified Information System in the field of procurement 44-FZ (version 7.3)

Composition of changes in version 7.3

Unified information system in the field of procurement

Error correction

OfficialwebsiteEIS

Procurement plans (44-FZ)

An error has been fixed whereby when viewing details of a purchase plan item on the " tab General information position" in the "Expense type code" field the value "Purchase through several inventory items" could be displayed if the "Purchase through several inventory items" attribute was not set when creating the position.

Schedules and procurement plans

Fixed an issue where, when viewing schedule details on the Schedule Items tab in the Item List table, the Contract Details column could display an incorrect contract status.

Procurement

An error has been fixed whereby when performing an advanced search across several subjects of the Customer's Russian Federation, search results could be displayed only for the first specified subject.

Register of bank guarantees

An error has been fixed that could result in some users receiving the message “The requested page is temporarily unavailable” when downloading advanced search results. Please try again later."

Closed part Procurement register

An error has been fixed that resulted in some users receiving an error when sending a protocol for the consideration and evaluation of applications for a notice with two lots, for one of which all applications were rejected

"org.springframework.integration.transformer.MessageTransformationException: org.springframework.integration.MessageHandlingException."

An error has been fixed as a result of which, when adding a new item to the procurement plan of an organization whose IKU has changed, a control could be triggered that requires you to indicate the old data of the organization if the current IKU was specified in the IKP.

An error has been fixed that caused some users to "<>"according to the position of the IKZ schedule"<>", on the "Procurement Object" tab, which is filled in automatically based on the information entered in the schedule, when you click on the "Save and check for violations" button, the message "For technical reasons, the subsystem "Register of Schedules" in this moment not available. Information generated on the basis of the schedule cannot be updated."

Register of procurement plans

An error has been corrected as a result of which a new position could be added to the procurement plan published in the UIS, identical to a previously added position, with the same IKZ number, purchase number and amount, as a result of which this position could also be duplicated in the schedule.

Register of procurement plans and schedules

An error has been fixed whereby when trying to make changes to a procurement plan position by clicking the “change” button, the IKZ procurement plan position "<>", the focus could be moved to the top of the page without changing the data.

Register of schedules

Fixed an error that resulted in IKZ numbers in the text of the automatic control of the schedule “Item numbers in the schedule were filled in incorrectly: “<>", Check that schedule positions with the specified IKZ are assigned numbers from the range 001 - 999, unique within the corresponding procurement plan position" could be displayed without spaces.

A bug has been fixed that could cause the system to display the error “The requested page is temporarily unavailable” when placing and sending a schedule for control. Please try again later."

A bug has been fixed that resulted in the error “The requested page is temporarily unavailable...” when making changes to a posted schedule by adding a new schedule item, when clicking “Finish.”

Request for prices

An error has been fixed as a result of which, when uploading a price request package for an alternative integration, after successful processing and placement of the price request in the Personal Account, the upload might not be available in FTP.

Integration

An error has been fixed as a result of which, when sending changes to the procurement plan to the UIS, the control on the BSC for the positions of the procurement plan “IDE” could be triggered. The following budget classification codes are not unique to procurement plan totals: "<>"».

An error has been fixed that resulted in some users, when loading changes to the schedule with a schedule item, the object of purchase of which was a medicinal product presented in text form, which had the attribute “Included in Vital and Essential Drugs (VED)” set. , the specified sign “Included in Vital and Essential Drugs” may not have been indicated.

An error has been fixed that could result in the error “UE. The required “Telephone” field in the block “Information about the state (municipal) customer, budgetary, autonomous institution or about a state (municipal) unitary enterprise.”

Fixed a bug where when uploading to ftp in the summing up protocols electronic auction The modification block might be missing.

Administration

An error has been fixed that resulted in some users, when logging into their Personal Account via unified system identification and authentication, the error “Access to the UIS is denied. The presented certificate is not assigned to account authorized person of the organization in the UIS."

Register of scheduled inspections

A bug has been fixed whereby when signing the attached scheduled inspection document with an electronic signature, the error "Error 500: javax.el.ELException: Error reading "signatureValid" on type ru.lanit.pgz.checks.web.pagecode.beans.CheckPlanCryptoSignBean" could occur.

Register of control results

An error has been fixed that resulted in posted information about the order, as well as draft information about the order, not being displayed in the closed part for control results with identified violations.

Register of contracts

The error has been corrected, as a result of which, after receiving a positive control result under Part 5 of Art. 99 44-FZ in the Personal Account of the control body, contract information may not have been posted.

An error has been fixed whereby after placing initial information about a contract in printed form contract may not have displayed a unique schedule position number.

A bug has been fixed that could cause the error “Page is temporarily unavailable” to appear when making changes to contract execution information. Try reloading the page."

Integration

A bug has been fixed that could result in an unexpected error occurring in the RGK integration adapter when processing contract executions. java.lang.NullPointerException."

A bug has been fixed that resulted in two identical contracts being loaded for a placed purchase. (letter from FC)

Fixed an issue where, when uploading a contract change with an out-of-date international nonproprietary drug name, the following error could occur: “An unexpected error occurred during processing. Unexpected error in the RGK integration adapter. A medicinal product with a unique external code"<>" must be up to date in the singular in the directory "Medicines" (field positionsTradeName\positionTradeName\positionTradeNameExternalCode of the nsiFarmDrugDictionary document) and this medicinal product must correspond to the international nonproprietary chemical or group name (INN), unique external code which "<>" is transmitted in the MNNInfo block."