Accounting for collateral under a contract in case of breach of obligations. How to fill out a payment form for depositing security Kbk security payment under a contract

Letter of the Ministry of Finance of Russia dated 08/01/2016 No. 02-06-10/45133

A comment

As a general rule, funds transferred by a procurement participant in order to secure an application or ensure the execution of a contract must be returned to him (Part 6 of Article 44, Part 27 of Article 34, Part 9 of Article 96 of Law No. 44-FZ). Funds provided to secure the execution of the contract are returned after the fulfillment of the main obligation of the supplier (contractor, performer), unless the contract provides for a condition for their return only after the end of the warranty period (letter of the Ministry of Economic Development of Russia dated December 31, 2014 No. D28i-2865).

To record operations for the provision by an institution (procurement participant) of security for applications for participation in a competition or closed auction, security for the performance of a contract (agreement), other collateral payments, deposits, account 210 05 “Settlements with other debtors” is intended (clause 235 of the Instructions, approved. by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n, hereinafter referred to as Instruction No. 157n). At the same time, the procedure for accounting for similar transactions differs between budgetary (autonomous) and government institutions.

Accounting in budgetary and autonomous institutions

The accounting instructions for budgetary and autonomous institutions are not brought into line with the provisions of Instruction No. 157n: they do not contain correspondence on account 210 05. An example of how transactions with collateral amounts are reflected in the accounting of an institution (procurement participant) was given in the letter of the Ministry of Finance of Russia dated 01.07. 2015 No. 02-07-07/38257. The letter in question dated 08/01/2016 No. 02-06-10/45133 further explains which budget classification codes to indicate in categories 15 – 17 of account number 210 05.

Funds transferred as collateral (including to secure an application for participation in identifying a supplier, contractor or performer during a competition and closed auction for the purpose of executing a contract) are subject to return after fulfillment of the conditions specified by law or the contract. Consequently, by their economic essence, the listed payments are not expenses of the institution.

In such cases, in categories 15 - 17 of account number 210 05, the analytical code of receipts (510) or the analytical code of disposals (610) are indicated. Similar codes are used in analytics for off-balance sheet accounts 17, 18, opened to accounts 201 00 “Institutional funds” (clauses 365, 367 of Instruction No. 157n).

In accordance with the clarifications of the Ministry of Finance of Russia, transactions with the amounts of security for applications for participation in tenders, security for the execution of a contract, transactions with collateral payments, deposits in the accounting of a budgetary (autonomous) institution are reflected by the entries:

Debit 00000000000000510 2 210 05 560 Credit 00000000000000610 2 201 11 610 – payment is transferred, at the same time the amount on the off-balance sheet account 18.01 increases (analytical disposal code 610, code 610 KOSGU);

Debit 00000000000000510 2 201 11 510 Credit 00000000000000610 2 210 05 660 – previously transferred amounts were returned to the institution’s personal account, at the same time the amount on off-balance sheet account 17 increases (analytical revenue code 510, code 510 KOSGU).

In our opinion, the use of the full CIF code for analytical accounting accounts 201 00, including the article (subitem) of the analytical group of the type of sources of financing budget deficits 510, 610 (categories 18 - 20 of the CIF code), is redundant. This procedure does not allow you to correctly withdraw the account balance.

According to clause 2 of the Procedure for the formation of incoming balances on budget (accounting) accounts as of 01/01/2016 (communicated by letter of the Ministry of Finance of Russia dated 03/14/2016 No. 02-07-07/14989) in categories 15 - 17 cash account numbers ( settlements for borrowings) (0 201 ХХ 000) zeros are reflected (code of the analytical group of the type of sources of financing deficits).

We believe that the same procedure as for the formation of incoming balances on account 201 00 can be extended to reflect the accounting of cash transactions during the year, namely, indicate zeros in categories 1 – 17 of the account number. In the accounting records for the debit (credit) of the analytical accounting accounts of account 201 00, KOSGU codes 510 (610) are indicated. In the accounting reporting forms, the classification attribute of receipts (disposals) for accounts 201 00 is not required, therefore it is inappropriate to indicate it in accounting records. This information is not essential.

Indicating zeros will make accounting registers and standard reports more clear, since cash balances will be displayed in them for analytical accounts of synthetic account 201 00. A similar approach can be applied to account 210 05, i.e. indicate zeros in digits 1–17. This will allow you to correctly form the account balance.

Accounting in government institutions

According to Instructions No. 65n, recipients of budget funds (government institutions) reflect payments for the purpose of depositing funds as security for applications during competitions and auctions for the supply of goods, works, services under element of type of expenses 853 and Article 290 of KOSGU. This procedure is due to the peculiarities of planning, financial support and authorization of expenditures of state institutions. It does not apply to budgetary and autonomous institutions.

Correspondence accounts for reflecting in the budget accounting of government institutions the transfer (return) of collateral payments, deposits, and securing applications for participation in tenders are given in clause 94.1 of the Instructions, approved. by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n (hereinafter referred to as Instruction No. 162n). Taking into account the requirements of Instructions No. 65n, the accounting entries will be as follows:

Debit KRB 1 210 05 560 Credit KRB 1 304 05 290 – payment transferred;

Debit KRB 1 304 05 290 Credit KRB 1 210 05 660 – previously transferred amounts were returned to the institution’s personal account.

Appendix 2 to Instruction No. 162n establishes that when generating account number 210 05, only the budget income classification code (KDB) should be used. However, the range of transactions that are reflected in accounting using account 210 05 is so wide that it is obvious that one KDB is not enough. As we found out, budgetary and autonomous institutions must use CIF when transferring collateral amounts in account number 210 05. For government institutions, based on the requirements of Instructions No. 65n, it is logical to use the classification code for budget expenditures.

Accounting with the customer

According to clause 267 of Instruction No. 157n, account 304 01 is intended for accounting for amounts of funds received at the temporary disposal of an institution and subject to return or transfer to its destination upon the occurrence of certain conditions. Consequently, if the institution is the customer, funds received to secure an application for participation in tenders to ensure the execution of the contract are considered funds at temporary disposal.

Transactions on account 304 01 in a government institution are reflected in accordance with clause 106 of Instruction No. 162n, in a budgetary institution - clause. 135, 136 Instructions, approved. by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n, in an autonomous institution - paragraphs. 163, 164 Instructions, approved. by order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n:

Debit 3,201 11,510 Credit 3,304 01,730 – funds received for temporary disposal;

Debit 3,304 01,830 Credit 3,201 11,610 – funds that were in temporary possession were returned to the procurement participant.

State institutions in categories 1 - 17 account numbers 3 201 11 000 indicate CIF, accounts 3 304 01 000 - zeros (clauses 131, 132 of Appendix 1, Appendix 2 to Instruction No. 162n).

In conclusion, let us recall that letters from the Russian Ministry of Finance are not regulatory legal acts and are of an informational and explanatory nature. The institution has the right to resolve all issues not regulated by law at the level of its accounting policies.

Cheat sheet for using budget classification codes

Why are KBK needed?

Budget classification codes (BCC) were introduced in order to streamline the flow of money into the budget and its expenditure. Using these codes, budget funds are grouped, including taxes and insurance contributions. For example, all personal income tax receipts are divided into groups: personal income tax accrued by tax agents; Personal income tax accrued by entrepreneurs and other “private owners”; Personal income tax in the form of fixed advance payments on the income of non-residents, etc. And for each of these groups there is a separate budget classification code.

Where it is necessary to indicate the BCC

First of all, the BCC must be indicated in payment orders when transferring taxes, fees, penalties and fines. In the current payment form, given in Appendix 3 to Bank of Russia Regulation No. 383-P dated June 19, 2012, field 104 is intended for KBK (for more information on filling out a payment order, see the article “”). Please note that only one budget classification code can be specified in a payment order. If you have to make payments related to two, three or more BCCs, you will have to issue two, three or more payments.

In addition, the BCC should be indicated in some tax returns: for income tax, for VAT, for transport tax, and also in the calculation of insurance premiums. This allows inspectors to record arrears of payment with one or another cash register company on the taxpayer’s personal account. As soon as the amount indicated by this BCC is received from this taxpayer, the debt will be repaid.

What does the budget classification code consist of?

According to the Procedure for the formation and application of budget classification codes of the Russian Federation (approved by order of the Ministry of Finance of Russia dated 06/08/18 No. 132n), each BCC consists of 20 digits (they are called digits).

The first three digits are the code of the chief budget revenue administrator. For tax payments, insurance contributions (except for contributions “for injuries”) and state duties, this code takes the value “182”, for payments to the Social Insurance Fund “for injuries” - “393”.

The fourth, fifth and sixth digits show the income group. For profit tax and personal income tax - this is “101”, for insurance premiums - “102”, for VAT and excise taxes - “103”, for property tax, transport and land taxes - “106”, for unified taxes with “simplified” , UTII and Unified Agricultural Tax - “105”, for state duty - “108”.

Digits seven through eleven are used to provide detail within each income group.

The twelfth and thirteenth categories show which budget the money will go to. If “01” is indicated, then the funds are intended for the federal budget, if “02”, then for the regional one. The values ​​“06”, “07” and “08” mean the budgets of the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund, respectively. Values ​​“03”, “04” and “05” are reserved for municipal budgets

The fourteenth to seventeenth digits show what exactly the taxpayer or policyholder is transferring: the main payment of the tax or contribution, penalties, fines or interest. For taxes and some types of contributions, in the case of the main payment indicate “1000”, in the case of penalties – “2100”, in the case of fines – “3000” and in the case of interest – “2200”.

The eighteenth, nineteenth and twentieth categories take the following values: when paying taxes and state duties it is “110”, when paying insurance premiums - “160”, when transferring payments for the use of subsoil or natural resources - “120”.

BCC for taxes and contributions for past periods

The Ministry of Finance periodically makes changes to the list of existing BCCs. In particular, in 2016, the codes relating to insurance premiums, penalties and interest were updated (see “”).

An accountant should remember one important rule: as soon as new BCC values ​​appear, the previous values ​​become ineffective and cannot be used. When transferring a tax or contribution for the previous period, in the payment you must indicate the budget classification code, which is relevant now, and not in the previous period. That is why, to fill out payment forms, it is better to use a web service, where all necessary updates are installed automatically, without user intervention, and the likelihood of making a mistake is negligible.

By the way, for some taxes there is a separate operating BCC for payments for past periods. An example is the single tax on imputed income. There is a current code that must be specified if in 2019 the “imputed” person transfers UTII for periods that expired before January 1, 2011. Similar codes have been introduced for the simplified tax system and the unified agricultural tax.

If a special BCC for payments for past periods is not provided, then the current code applies to all transfers regardless of the period. This applies, among other things, to income tax, VAT, personal income tax and insurance premiums.

The situation is exactly the same with the codes that must be indicated in updated declarations for past periods. If a taxpayer in 2019 submits a “clarification” for 2018 or earlier periods, he must enter the BCC valid in 2019. Otherwise, it will turn out that the debt on the personal account is listed using an outdated code, but the payment was received using the current code. As a result, the debt will remain outstanding.

When filling out payments or declarations in a web service, an accountant or entrepreneur will not have to keep track of all these details. When specifying the type of tax, payment period and declaration status, the service simply will not allow you to indicate incorrect values.

What to do if the KBK is indicated with an error

In theory, an incorrectly indicated budget classification code on a payment slip (as well as an outdated BCC) does not mean that a tax or contribution has not been paid. This directly follows from Article 45 of the Tax Code of the Russian Federation. But in practice, the inspectorate and the treasury are not able to quickly figure out how to reflect an erroneous payment on a personal account. And until the payment is offset, the taxpayer will remain in arrears.

If an error is made when filling out the declaration, then it is enough to submit a “clarification” with the correct BCC, and the incident will be resolved.

Elena Mavritskaya, leading expert at Online Accounting.

The Law on the Contract System of Russia provides for several types of security for state and municipal contracts. These include:

• to participate;
• securing the execution of the contract (cash or bank guarantee).

We will define the distinctive features of the above types of security, and also tell you how to correctly draw up a payment order, a sample for each type.

Payment document form

To transfer the amount of funds to a special account to secure the application, use a unified payment order, the form (you can download the word file by clicking on the button under the image) looks like this:

Securing an application for participation: new procedure

So, all organizations, entrepreneurs and private individuals applying for the role of executors of government contracts, until June 30, 2019, provide applications only in cash. From 01.07.2019, along with money, it will be possible to secure an application with a bank guarantee.

Previously, the security amount had to be credited to the trading account of the electronic trading platform within which purchases were made. However, officials adjusted the mechanism once again.

The innovations affected purchases carried out under 44-FZ, as well as under 223-FZ, regarding purchases from small businesses. For purchases carried out under 223-FZ (except for SMP), the old rules apply - money is transferred by payment order to the account of the trading platform.

Now, in order to take part in procurement, the applicant for the execution of the contract must visit a banking organization. When a special account is opened, the applicant for the execution of the contract credits funds in the required amount according to the payment order. It is permissible to use borrowed or credit capital.

Now we’ll tell you how to fill out a payment order (the same form is used) to send money to a special account.

We transfer money to a special account

To replenish a special account, you must issue an order to write off money from a regular current account and credit it to a special one. This order is a payment order.

It is not difficult to fill out such a payment form, since the payer and the recipient in this case are the same person. However, there are some peculiarities. So, what to pay special attention to:

1. Set the document number and date in chronological order.
2. Payer - standard details of the applicant, including his main or additional bank account.
3. Bank details. If accounts are opened in the same banking organization, then the details will be identical. For different banks, provide their individual details.
4. The recipient is the same applicant, his TIN, checkpoint and name. But the recipient’s account is the number of the special account opened for crediting the application security for participation.
5. In the payment purpose, indicate the essence of the operation, that is, replenishing a special account for the amount of the application security.

Example of a completed payment order

How to fill out a payment form to secure an application under 223-FZ

Please note that this algorithm is not applicable for procurement from SMEs under 223-FZ if the customer has not established benefits for SMEs.

We will tell you how to issue a payment order online using the example of ETS JSC.

Step 1. Set the payment order number and date in chronological order. We indicate the payment amount in words, then in numbers.

Step 2. Payer information block. It includes information about your organization: INN, KPP, full name, current account number, name of the bank in which the current account is opened, as well as its BIC.

Step 3. Block of information about the recipient. We indicate similar registration data of the trading platform. Then we register the type of operation “01” and the order of payment “5”.

Step 4. Specify the purpose of the payment and, if necessary, indicate the electronic auction number. Be sure to indicate “WITHOUT” or “VAT NOT SUBJECT”.

Download the completed document

Filling out a payment order in 2019 sample:

The winner must pay

The applicant for the execution of the contract, recognized as the winner, will face additional expenses. Thus, officials determined that a fee must be taken from the person with whom the state or municipal contract is concluded. The amount can be debited from the winner’s special account if there are enough funds to complete the operation.

And if there is not enough money, then the winner will be sent a corresponding request to deposit the fee into the bank account of the electronic platform. This obligation will have to be paid with the same payment order.

The amount of the fee is determined based on the initial price of the government contract - 1% of the NMCC, but not more than 5,000 rubles. However, relaxations are provided for small businesses, as well as for non-profit socially oriented organizations. Such entities pay 1%, but not more than 2000 rubles (RF Government Decree No. 564).

After paying the fee for winning the procurement, do not forget to obtain supporting closing documents. The trading platform operator will provide acts and invoices. Documentation can be obtained electronically if the contractor has activated the service for the use of legally significant document flow on the corresponding trading platform. If the service is not connected, then you can request paper acts and invoices; they should be obtained at the location of the trading platform operator.

Sample payment order for payment of a fee for winning purchases upon request

Enforcing the contract

Where else is a payment order used?

Let us remind you that all economic entities - legal entities and entrepreneurs - are required to make payments by payment orders. Examples of such calculations could be:

• transfer of taxes and fees. contributions to the budget;
• payment for supplies, services, goods, works;
• transfer of advances and wages;
• payment of disability benefits;
• settlements under contracts;
• other non-cash transactions.

The structure of the document provides for entering the relevant information into the payment fields. Let us remind you what fields the payment order contains.

Please note that the meaning of the payment fields is determined depending on the purpose of the payment. For example, to transfer taxes to the Federal Tax Service, you will have to fill out the “tax line” (fields 104-110), but when making payments to a counterparty, these fields are not filled in.

Let us remind you that you can generate a payment order to the tax office for free at

Merchants and organizations, to transfer funds to various authorities, use not only standard details, such as the organization's current account, personal account, etc., but also use specialized codes - KBK. This applies to those classification codes that are routinely used by employers and taxpayers to pay contributions, fines, and penalties.

In addition to the main KBK codes, which can be downloaded and checked in the directory, there are codes for certain types of services and works. Such codes are used not only by taxpayers, but by individuals who are neither policyholders nor taxpayers. These include KBK 000000000000000000510 . First, let's figure out what KBK is and its need for payment documents.

The need for BSC

Each classification code contains 20 digits. Each figure is responsible for a specific section, responsible for the manager of budget funds, indicates a certain type of income, and classifies operations in the public sector. Therefore, when analyzing a certain group of code, it will be possible to understand for what purposes the transfers are carried out.

The created system allows you to quickly transfer and send funds to a recipient listed in the state nomenclature. We can say that it is the KBK that makes it possible to draw up and implement state programs at the regional and federal levels.

As already noted, codes are used not only by large organizations, but also by small entrepreneurs. They are also payers of compulsory insurance premiums, therefore they transfer insurance premiums according to the KBK, pay penalties and fines accrued by government agencies.

In order to transfer a certain amount of money according to the details, in field 104 there is a place special for KBK. The code itself helps organize financial statements.

Sometimes, by order of the Ministry of Finance of the Russian Federation, BCC may change. In many payment orders, the indication of the BCC is mandatory when filling out the details. For example, if your organization has entered into a contract agreement, then field 104 indicates the BCC and comments on the payment.

Is it necessary to indicate the BCC for contracts?

Many organizations that provide services to other companies require that payment orders indicate the purpose of the payment. For example, the Federal State Budgetary Educational Institution of Higher Professional Education SIBGUFK issued a tender for the supply of beds through an electronic portal. In order to select a contractor, the budget organization established the amount of security for applications.

The amount from each applicant was 2000 rubles. The payment slip indicated the details of the organization, and it was mandatory to fill out KBK-000000000000000000510, where the note indicated for what purposes the funds were intended. In this case, it was indicated as follows: funds for the temporary disposal of budget funds.

From this it is clear that the BCC, especially for budgetary organizations, is necessary to fill out. The funds received by state employees with the instructions of the KBK immediately put everything in its place. KBK is a kind of indicator that allows you to streamline financial reporting.

If an agreement is concluded with a budget organization, it is necessary to indicate the classification code; without it, the purpose of the payment will not be clear, and the money may be lost. If this is a contract, tender, agreement, then KBK-000000000000000000510 indicating the purpose of payment (at the bottom of the line) must be indicated. Perhaps without this, the contract or tender will be disrupted.

It is worth reminding that attentiveness and accuracy when entering 20 characters is mandatory, an error in any number and the funds will be lost and will not reach the addressee.

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 2019

Budget classification - what is it and why?

In July 1998, the Budget Code of 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 the following form 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 - Social Insurance Fund 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 revenues in terms of their economic type. For example, 110 speaks of tax revenues, 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 the public sector, any changes within the relevant structures, the 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 tax accounting office a statement about the detected error and a request to clarify the basis, type and affiliation of the transfer of funds, if necessary, the tax 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, the delay in mandatory 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 case law 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 the KBK, insurance premiums 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 portion of the pension, but they intended to pay for the insurance portion. 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. The payment order contains additional information indicating the purpose of the payment and its recipient, therefore, if it is indicated correctly, there is and cannot be a reason for penalties against the entrepreneur; 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 authority, extra-budgetary fund) to reconcile the calculations.
3. If you yourself see a mistake in the KBK, write a request for clarification.
4. Try to keep up to date with the latest changes in legislation, in particular the latest version of codes.