entrepreneurs in the payment documents, and sometimes those necessary to form citizens for the fulfillment of obligations related to the payment to the Treasury of certain fees, often indicated the CSC.It may seem that the appropriate props - a mere formality.But it is not.Correct CSC - the most important condition for a statutory payment and locks will be held in their respective departments.Specifying the correct information reflecting the CSC in bank orders - a key factor in the payment discipline of the entrepreneur.If he is wrong, the government agency that is expected from the entrepreneur appropriate financial flows can be interpreted incorrectly specify the props, referred to as the subject of tax relations evasion of payment of fees provided by law to the treasury.What is CSC?How to ensure the correct use of it?
essence
CSC CSC - it is a simple acronym.She deciphered the code of budget classification.Consists of 20 figures, in which fixed data relating to, for example, a particular form of payment, as well as the recipient.CSC - is a tool through which public authorities, where entrepreneurs have to transfer certain charges - FTS or, for example, the Pension Fund correctly take and distribute the funds.There are many types of payments to the treasury, which is necessary to make the taxpayers.CSC - a key tool in their classification.
The need for CSC due to the fact that the state set the task - to streamline tax revenues.Use a single account for all kinds of payments problematic.Note that the budget classification codes, de jure appeared in Russian accounting practice relatively recently - in 1999.Then the official forms were introduced corresponding payment criterion.
Impermanence CSC
codes, referred to often change.What is the reason?The unequivocal answer to this question among experts find difficult.In addition, the variability is not only characterized by the CSC, but also sometimes forms on which taxpayers list certain fees to the Treasury.Therefore, the task of the entrepreneur - track legislation regulating interaction between business and government, for that did not come out if any new CSC.Experts recommend to solve such problems in a timely manner to acquire distributions legal reference systems or accounting services.It may be noted that there are several areas for which the new CSC - a phenomenon quite uncharacteristic.The corresponding code in them does not change often.Nevertheless, entrepreneurs recommended in all cases, specify the appropriate payment props.If the deposit will be labeled with the wrong code, receiving cash party can not properly commit the transaction.Sometimes it can serve as a basis for the application in respect of the entrepreneur statutory measures of administrative responsibility.
Types
CSC CSC - a parameter that can be related to very different types of payments in the budget.There are appropriate classification codes, which are used in the interaction of state bodies and entrepreneurs in the process of calculating charges for profit dividends.Paid by using the CSC vehicle tax.Errors in the use of props is highly undesirable.If the employer will transfer a given charge of the treasury, using the wrong budget classification code, the payment is simply not allowed.
There are several reasons for the classification of the CSC.Among the most common - the assignment of the appropriate code to the payment criteria for insurance contributions.This category has the following ratio of the CSC:
- established for the payment of additional tariffs for citizens engaged in types of work provided for in Article 27 of the Federal Law "On labor pensions";
- BCF contributions that need to transfer to the Pension Fund as a liability on the formation of the insurance part of pensions;
- premiums paid to the Pension Fund for the purpose of admission to the funded part of the pension.
Another common category of budget classification codes involves assigning them to those that are intended for engaging in the payment businessmen working with the patent system of taxation.For example, there is the CSC, which the relevant fees should be sent to the city or district treasury.
obligations for which performance has separate CSC - the premiums relating to fixed.They can be installed for the IP, lawyers, notaries and other self-employed professionals.Codes of budget classification within the category in question are divided into those that are designed for use in the payment for which the funds are transferred to the insurance part of the pension, as well as those that are specified in the settlement documents for which fees go to the funded part.
There CSC are set for arrears - money that entrepreneurs for any reason underpaid to the FIU.Similarly, established codes for the transfer of finance for the insurance part of the pension, but there are those that are used in the payment for transferring funds to the funded part.
CSC for the payment of personal income tax
interesting things in the event that kind of fee that is paid at the involvement of CSC - PIT.The fact that Russian laws are 4 kinds of budget classification code for a tax on personal income.
personal income tax in the Russian Federation can be paid by different categories of taxpayers: the actual physical persons, tax agents, entrepreneurs, as well as foreigners who work in Russia (for example, using patents).Under this scheme, the entrepreneur, paying by specifying CSC PIT can choose from the following budget classification codes:
- code necessary for the correct distribution of personal income tax on income, which are formed with the direct participation of tax agents (except for those types of revenues that are calculated and paid in accordancewith the provisions of Article 277 of the Tax Code);
- CSC used by the state to lock in the state treasury to personal income tax, which is paid by SP, lawyers, notaries and other self-employed professionals;
- code by which personal income tax recorded in the budget, with the revenues transferred by natural persons pursuant to the provisions of Article 288 of the Tax Code;
- CSC on which personal income tax is transferred to the Treasury in the form of fixed payments to the revenue, which is obtained by foreign nationals who are employed on the basis of a patent - in accordance with the provisions of Art.277.1 of the Tax Code.
flight CSC should use the firm's hiring of employees under employment contracts, as well as entrepreneurs, if they are employers.That is mentioned details are used for the payment of fees to the treasury to pay employees.Also under consideration CSC used by tax agents, if there is a need for the payment of dividends, provided equity participation in any business.In addition, the budget classification codes need entrepreneurs, who are operating on the common system of taxation, lawyers, lawyers, notaries and other self-employed professionals.
Factor variety digits
We have considered just a few examples of the classification of the CSC.The categories, which can be represented by the corresponding codes, a huge amount.There are so many kinds of fees, for which a separate CSC: transport tax, property tax, personal income.However, as we noted above, the codes must be relevant.If the employer to make a payment for the CSC, which he once used successfully, and then he changed the transaction did not take place.
Sanctions for errors using codes
Actually, what sanctions can expect a businessman, if he makes a mistake in choosing the code in question?In these cases likely to receive a fine.Errors in the CSC often interpreted by the state as an evasion of the taxpayer from the obligation provided for by law.You can also note that, in a sense, the sanction can be considered the fact that even with the wrong budget classification code Bank nevertheless executes the payment order - and the money goes to the checking account.Yes, they later returned, but this time, perhaps, they could benefit the business.
If the entrepreneur transfers using CSC contributions to the Pension Fund and the FSS, in the case of errors in the relevant codes Authority - in accordance with common practice - considers that the subject of payment of fees evades obligations.As a result, the company will be forced to pay matching funds into the coffers again - but with a decent default interest.
Federal Law number 212, which governs the payment of fees to the Treasury entrepreneurs, as noted by lawyers, contain direct indications that employers are responsible for an incorrect indication in the payment orders of budget classification codes.
detect and correct errors
However, you can always fix the consequences of misuse of the CSC.Fines and penalties are canceled, of course, rarely, but once learned to recognize errors in the budget classification codes, the entrepreneur is likely to try to avoid them in the future, and thus be able to avoid sanctions.
First, consider the regulations reflecting the specific charge of the fine, which is at stake.For example, this situation occurs: the person listed fees to the Pension Fund and used the wrong CSC.FIU has not received the corresponding payment.What will be provided by the law of the applicable state structure?
In general entrepreneur action will be interpreted unambiguously - as a deviation from the obligation to transfer to the treasury duties prescribed by law.It will be charged a penalty.However, if the payment of the fees goes to the FIU, but the locks correctly due to an incorrect CSC, the entrepreneur has a legitimate opportunity to send a message to the appropriate organization, specifying the code of payment.
necessary to make an application to the Pension Fund in the prescribed form and attach a copy of the receipt confirming the transfer of funds.Once in the accounts of the Pension Fund will information that the money came and fixed correctly, according to the CSC, the FIU will no longer charge a penalty.
Usually, the procedure is more accurate data in question, takes no more than three days.By the way, it is possible a scenario in which an entrepreneur decided to consult with the staff of a state organization for the use of the correct CSC receive false information.If he can prove it afterwards, then, as noted by several lawyers, penalties can be avoided.Or even to cancel it - this is a rare case.
There are indications that the Federal Law number 212 prepared amendments, according to which the taxpayer will be able to specify the payment data.For example, if there was a change CSC, and he could not find out about it in time and have an invalid code, it will be possible to do without incurring any penalties.
Where to take the necessary code
In which source contains actual information about the codes of budget classification?As an entrepreneur to know what it is necessary to specify the CSC in a particular case?The main resource here - specialized guides details.
They are in the majority of accounting publications.It is only necessary when working with them, pay attention to the year in which they were issued.If there is any doubt - it is better to go to the nearest local office of the Federal Tax Service and to consult there.
tax relevant information provide all contact: entrepreneurs paying taxes on revenues or employees;citizens who pay using the CSC, transport, land tax or the same personal income tax, resulting from the sale of property.
The application of the CSC is governed by orders of the Ministry of Finance.Required documents approved in the year preceding the year when businesses need to list these or other charges.The Order of the Ministry of Finance as may be approved by a completely new budget classification codes.
Structure CSC
We have studied the nature of the CSC.Explanation of the abbreviations we understand.We now study in more detail the structure of budget classification codes.As we said above, they are composed of 20 digits.They represent a sequence of four blocks.The first digit indicates classified a very interesting way - as "Chief Executive Officer of income."They represent a kind of budgetary revenues or the status of a subject who is a recipient of the corresponding payment.As a rule, state agencies are required to properly accept transfers to the treasury, to check their accuracy.The numbers in the first block of CSC often fixed, they rarely change.For example, the code 393 implies that the payment is transferred to the FSS.A figure of 182 determined that the funds should be transferred to the Federal Tax Service.
second block of digital code sequences budget classification refers to a particular group of payment.The fourth digit is fixed source of funds transfer.For example, if the employer pays any tax, the payment is defined as belonging to the group 1. If, for example, funds are transferred in a gratuitous manner, it is necessary to use the figure 2. The next two numbers are fixed a specific type of tax.Indicators here may vary depending on the grounds for the calculation of fees.For example, in the CSC for income taxes using the figure 01, the payment of VAT, if the entrepreneur works with imported goods, - 04.
12 and 13 numbers of the code of budget classification specified a particular level of government finances.So, when it comes to the federal budget, then put the code 01. If the payment is necessary to enroll in the regional system of financial management, use code 02. To be admitted to the local budget used 03 when it comes to the city treasury - 04, for the district budgetThe preset code 05. Payments to the Pension Fund are indicated by symbols 06, contributions to the Social Insurance Fund - 07.
in the 14th digit of the code is fixed specific form of payment.So, if the owner transfers the tax to the budget on a certain level, then it should be used in this part of the CSC code 1. If using the CSC are paid interest, you should put the figure 2. With regard to the 15th and 17th digits,in almost all cases they are put zeros.Three digits at the end of the budget classification code determine the type of income that goes to the state.For example, 120 is used, if the basis for the collection, which is placed at CSC - the land tax.Code 110 requires the assignment of payment to the fees paid by businesses with revenue.
Relevance CSC
Well, we determined that the CSC - it is not just a formality, as the most important criterion for the payment.The payment orders generated by entrepreneurs in the settlement process with the State, it is necessary to specify the correct budget classification code, otherwise avoid unpleasant financial costs.
The same can be said for individuals.Many of them pay using CSC, land tax.Of course, in most cases, the payment details, that specify the required budget classification code, citizens reported the tax authorities.But it never hurts to make sure that the information provided by the Federal Tax Service, are relevant.
Thus, entrepreneurs and natural persons when necessary, should be used to (especially if it is a large amount of the fee to the Treasury), the most reliable sources, which indicated the CSC.You can seek advice from the Federal Tax Service.
Many people are completely unfamiliar with the CSC: transcript of the term for them does not mean much.But it is always useful to know the specifics of legislative regulation of cooperation between state authorities and taxpayers.This will avoid accidental errors when performing the obligations stipulated by the law subjects of civil legal relationships that are associated with the transfer of certain taxes to the state treasury.
