About the Budget. Budget classification
The budget classification is both by expenditure and by income. According to the income codes, it is determined what income was received by the budgets of different levels. To find out which income code of the budgetary system of the Russian Federation to apply, use the Instructions on the procedure for applying the budget classification Russian Federation approved by order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n.
What is the structure of the budget revenue classification code?
The structure of the KBK in terms of revenues remains twenty-digit and is the same for the budgets of the budgetary system of the Russian Federation.
The structure of the code for the classification of budget revenues |
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Budget Revenue Chief Administrator Code |
Budget income type code |
Budget revenue subtype code |
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income group |
income subgroup |
income item |
sub-item of income |
income element |
group of subspecies of budget revenues |
analytical group of budget revenue subtype |
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Since 2016, the income subspecies code has been detailed for:
- groups of the subspecies of budget revenues (14 - 17 categories);
- analytical group of the subspecies of budget revenues (18 - 20 categories).
The analytical group of the subspecies of budget revenues was introduced by the budgetary legislation instead of KOSGU by revenues and is a grouping of revenues by their economic content.
The targeted nature of revenues is determined by the type and subspecies of revenues of the budgets of the budgetary system of the Russian Federation.
Revenue codes are assigned to revenue administrators. Each of them has their own chief administrator code. They accrue revenues in budget accounting, and also reflect their receipts to the budget. To do this, they open separate personal accounts with the Treasury of Russia.
As a rule, the main administrators are state authorities, state governing bodies extrabudgetary funds Of the Russian Federation, and (or) state institutions under their jurisdiction.
How are codes of budget revenue subtypes used?
The list of codes of subspecies by types of budget revenues is approved by the corresponding financial authority... These are authorized government bodies that keep records of budget execution. These include: the Ministry of Finance of Russia, the financial body of a constituent entity of the Russian Federation, a municipal formation. They form a list of such codes, taking into account the general requirements for the procedure for generating a list of codes for the subspecies of budget revenues of the budgetary system of the Russian Federation, approved by the Ministry of Finance of Russia (hereinafter referred to as General Requirements).
The financial authorities of the constituent entities of the Russian Federation have the right to establish the details of the code of the subspecies of budget revenues by the source of budget revenues of the constituent entity of the Russian Federation in the event that this source of income is not assigned to the chief administrators of budget revenues in accordance with the legislation and Appendix 7 to Directions No. 65n.
The financial body of the municipality forms a list of income subspecies, taking into account General requirements and detailing, if it is established by the relevant constituent entity of the Russian Federation.
Administrators of budget revenues bring to the payers the complete code for the classification of budget revenues, taking into account the code of the subspecies of budget revenues.
- 000 1 13 01 992 02 0000 130 "Other income from the provision of paid services(works) by recipients of funds from the budgets of the constituent entities of the Russian Federation ";
- 000 1 13 02992 02 0000 130 "Other income from compensation of expenses of the budgets of the constituent entities of the Russian Federation";
- 000 1 16 90020 02 0000 140 "Other receipts from monetary penalties (fines) and other amounts in compensation for damage, credited to the budgets of the constituent entities of the Russian Federation".
How income subtype groups are used
Income subtype analytic group is a grouping of incomes by type financial transactions and consists of groups:
- 100 - Income. Group 100 "Income" includes items (sub-items) 110 - 180;
- 400 - Disposal of non-financial assets. Group 400 "Disposal of non-financial assets" includes items (sub-items) 410 - 440;
The codes of the analytical group of the subspecies of budget revenues by types of budget revenues, mandatory for use by all levels of budgets of the budgetary system of the Russian Federation, are approved by the Ministry of Finance of Russia.
At the same time, on the 7th category of the income subspecies (3rd category of the analytical group of the income subspecies), free from mandatory detailing, the financial body of the constituent entity of the Russian Federation can establish additional detailing of the analytical group of the income subtype.
For example, the analytical group of income subspecies 180 "Other income" can be detailed:
- 181 "Gratuitous receipts from state (municipal), non-state organizations";
- 182 "Grants and other targeted gratuitous receipts", 183 "Other gratuitous receipts";
- 189 "Other other income", etc.).
This is stated in the letter of the Ministry of Finance of Russia dated May 14, 2015 No. 02-05-11 / 27759.
Examples of budget revenue codes
- Penalties collected from the supplier are referred to article 140 "Amounts of compulsory withdrawal" of KOSGU and are reflected according to the income code:
- 000 1 16 46000 01 6000 140 "Receipts of amounts in compensation for damage in connection with the violation by the executor (contractor) of the terms of a state contract or other agreements financed by the Federal Road Fund, or in connection with evasion of the conclusion of such contracts or other agreements (federal government bodies, Bank of Russia, governing bodies of state off-budget funds of the Russian Federation) ";
- 000 1 16 46000 01 7000 140 "Receipts of damages in connection with the violation by the contractor (contractor) of the terms of the state contract or other agreements financed by the Federal Road Fund, or in connection with the evasion of the conclusion of such contracts or other agreements (federal state institutions) ".
At the same time, receipts to the budgets of the budgetary system of the Russian Federation of monetary penalties (fines) imposed in accordance with the Federal Law of April 5, 2013 No. 44-FZ "On the contract system in the procurement of goods, works, services for the provision of state and municipal services", carried out according to the budget classification code:
- 000 1 16 33000 00 0000 140 "Monetary penalties(fines) for violation of the legislation of the Russian Federation on the placement of orders for the supply of goods, the performance of work, the provision of services "with the use of the appropriate codes of subsections, elements and subspecies of budget revenues.
- If the institution realizes a non-financial asset, for example, a car - a fixed asset or a spare part for it - a material stock, then apply the income subtype group:
- article 410 "Decrease in the value of fixed assets" KOSGU reflects income from the disposal of fixed assets, including from their sale;
- article 440 "Decrease in the value of inventories" KOSGU reflects income from the disposal of inventories, including from their sale.
- Refunds accounts receivable past years are subject to transfer to federal budget according to the budget classification code 000 1 13 02991 01 0300 130 "Other revenues from compensation of federal budget expenditures" with indication in 14 - 17 digits of the code corresponding code subtype of budget revenues.
The code of the subspecies of income for federal state institutions that do not belong to the institutions of the penal system and are not foreign institutions is used 0300 - funds received from the activities of other institutions.
Starting in 2019, the public sector organization accountant will need to use two documents to determine the budget classification codes. The procedure for applying KOSGU is highlighted in Instruction 209n, approved by order of the Ministry of Finance of November 29, 2017. The KBK will be formed according to Instruction 132n, which is being registered with the Ministry of Justice. We talk about the main changes in the content of these normative acts in comparison with Directive 65n, effective until the end of 2018.
Latest changes in budget classification in 2019
From January 1, 2019, be guided by two new orders of the Ministry of Finance, which regulate the procedure for applying the codes of budget classification and KOSGU:
- Order of June 8, 2018 No. 132n on the procedure for applying the budget classification (hereinafter - Procedure No. 132n);
- Order of November 29, 2017 No. 209n on the procedure for the application of articles (sub-articles) of KOSGU (hereinafter - Order No. 209n).
The new Order No. 132n basically retained the structure of the budget classification. There are changes, but they are minor. For example, the names and composition of some codes and groupings of income items have been updated. So article 110 in Directives No. 65n was called “Tax revenues”, and in the new order - “Tax revenues and customs payments”. The changes also affected the types of expenses. They are now detailed in more detail.
KOSGU 2019
Since 2019, accountants have been using detailed KOSGU in accounting accounts. The Ministry of Finance has clarified the classification in income and expenses (Order No. 209n) and has already made the first amendments to it (Order of the Ministry of Finance of Russia dated November 30, 2018 No. 246n). In Order No. 209, new codes were added, sub-articles of KOSGU 183 and 184 were excluded, and the list of income and expenses was supplemented (Table 1. and Table 2.). The amendments are related to the introduction federal standard"Income".
Table 1.
Group |
KOSGU |
What to reflect |
Income |
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190 "Gratuitous not cash receipts to the sector government controlled». |
Gratuitous non-cash receipts of current and capital nature from citizens, non-residents and organizations |
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460 "Reducing the value of biological assets." |
Gains from disposal of biological assets |
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Excluded |
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183 "Income from subsidies for other purposes". |
Reflect the receipt of targeted subsidies for current needs according to sub-article KOSGU 152 "Current receipts to the budget and autonomous institutions from the general government sector ”, to capital - according to the KOSGU sub-article 162“ Capital receipts to budgetary and autonomous institutions from the general government sector ”. |
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184 "Income from subsidies for the implementation of capital investments." |
Such receipts were transferred to sub-item KOSGU 162 “Capital receipts to budgetary and autonomous institutions from the public administration sector”. |
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Expenses |
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280 "Gratuitous transfers of a capital nature to organizations." |
Budget expenditures on gratuitous and non-refundable transfers or capital subsidies |
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360 "Increasing the value of biological assets." |
The cost of increasing the value of biological assets. |
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Supplemented the list of expenses |
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226 "Other works, services". |
Works, services within the framework of operational-search activities; Expenditures to ensure the security of the state from external threats; Works, services for certain events in the field of national defense and security, research and use of outer space, law enforcement, the development of the defense industry and measures to eliminate the consequences of the activities of storage facilities for chemical weapons and facilities for their destruction. Acquisition non-exclusive rights including on software, purchase and update of reference and information databases before January 1, 2021. After this date, Subarticles 352 and 353 will have to be applied. |
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264 "Pensions, benefits paid by employers, employers to former employees in cash" |
Average monthly earnings upon dismissal after liquidation, reorganization. In the first edition of Order No. 209n, these payments were referred to sub-article 266 "Social benefits and staff compensation in cash". |
Table 2.
Group |
KOSGU article |
What sub-articles of KOSGU supplemented |
Income |
110 "Tax revenues, customs payments and insurance premiums for compulsory social insurance " |
111 "Taxes", 112 "State duty, fees", 113 "Customs payments", 114 "Compulsory insurance premiums" |
180 "Other income" |
Income from the gratuitous right to use the asset, depending on who granted the right, take into account: 182 "Income from the gratuitous right to use an asset provided by organizations (excluding the general government and public sector organizations)"; 185 "Income from the gratuitous right to use an asset provided by public sector organizations"; 186 "Income from the gratuitous right to use an asset provided by the general government"; 187 "Income from the gratuitous right to use an asset provided by other persons." |
|
Expenses |
210 "Remuneration, accruals for payments for wages" |
214 "Other non-social payments to personnel in kind". According to it, take into account the costs of employee benefits that are not related to wages... For example, reimbursement of travel and baggage expenses when moving. Such expenses have been carried over from subsection 212. |
220 "Payment for works, services" |
227 "Insurance", 228 "Services, works for the purposes of capital investments", 229 " Rent for use land plots and other isolated natural objects " |
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240 "Gratuitous transfers to organizations of a current nature" |
243–249, 24A, 24V. |
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260 "Social security" |
266 "Social benefits and staff compensation in cash". Reflect social and cash benefits, such as sick pay for the first three days, severance and layoff benefits, compensation for parental leave up to three years old; 267 "Social compensation for personnel in kind". Reflect social benefits and benefits in kind, such as reimbursement of the cost of personal travel to employees and their children, medical services. |
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290 "Other expenses" |
297 "Other payments of a current nature to organizations". Spend it on legal costs, damages that you pay to organizations. To this code include fees for membership in organizations, except for contributions to international organizations. |
|
230 "Service of state (municipal) debt" |
233 "Servicing debt obligations of institutions" 234 "Interest expense on liabilities |
The income from insurance contributions for compulsory social insurance was transferred from article 160 to a new sub-item of KOSGU 114 "Compulsory insurance contributions".
For subsection 134 "Income from cost recovery" include income from reimbursement of costs for the maintenance of property outside the lease or gratuitous use. Income under these agreements still remained at sub-item KOSGU 135.
Income from the stages of work performed under a construction contract accrue according to the sub-article of the same name KOSGU 138. In this case, cash receipts will go under sub-article KOSGU 131 "Income from the provision of paid services (works)".
Income tax and VAT to budgetary and autonomous institutions must be reflected in sub-article 189 "Other income" (order of the Ministry of Finance of Russia dated November 30, 2018 No. 246n)
Please note that the costs of compensation for the use of personal transport for business purposes, travel and accommodation on business trips must be taken into account under KOSGU sub-articles 222 "Transport services" and 226 "Other works, services". On the KOSGU sub-item 212 "Other non-social payments to personnel in cash", only daily allowances remained.
CWR 2019
Since 2019 new order the application of the CWR, which is described in Instruction 132n dated June 8, 2018. The Ministry of Finance of Russia cited all the changes about the CWR in a comparative table dated June 22, 2018. Officials also indicated that the new procedure updated the names of some CWR (letter from the Ministry of Finance of Russia dated August 10, 2018 No. No. 02-05-11 / 56735). See table 3 for the table with the new names of the CWR.
Table 3. Comparison of types of expenses
632 Subsidies (grants in the form of subsidies) for financial security costs, the procedure (rules) for the provision of which requires the subsequent confirmation of their use in accordance with the conditions and (or) purposes of provision |
632 Subsidies (grants in the form of subsidies) subject to treasury escort |
633 Subsidies (grants in the form of subsidies) for financial support of costs, the procedure (rules) of which do not establish requirements for subsequent confirmation of their use in accordance with the conditions and (or) purposes of provision |
633 Subsidies (grants in the form of subsidies) not subject to treasury escort |
634 Other subsidies to non-profit organizations (except for state (municipal) institutions) |
634 Grants to other non-profit organizations |
812 Subsidies (grants in the form of subsidies) for financial support of costs in connection with the production (sale of goods), performance of work, provision of services, the procedure (rules) for the provision of which requires the subsequent confirmation of their use in accordance with the conditions and (or) purposes of provision |
812 Subsidies (grants in the form of subsidies) for financial support of costs in connection with the production (sale of goods), performance of work, provision of services, subject to treasury support |
813 Subsidies (grants in the form of subsidies) for financial support of costs in connection with the production (sale) of goods, performance of work, provision of services, the procedure (rules) of which do not establish requirements for subsequent confirmation of their use in accordance with the conditions and (or) purposes providing |
813 Subsidies (grants in the form of subsidies) for financial support of costs in connection with the production (sale) of goods, performance of work, provision of services that are not subject to treasury support |
814 Other subsidies legal entities(except for non-profit organizations), individual entrepreneurs, individuals, manufacturers of goods, works, services |
814 Grants to legal entities (except for non-profit organizations), individual entrepreneurs |
From January 1, 2019, the list of payments has expanded. For example, KVR 111, 121, 131 and 141 were supplemented with payments by type of expenses:
- one-time cash incentives, including in connection with retirement for seniority;
- wage arrears for the period of forced absence from work on the basis of a court decision.
According to CWR 113, now you need to attribute:
- reimbursement of travel expenses, accommodation and meals when they are sent to various events for coaches, athletes and students;
- daily allowance, compensation for the cost of travel to the place of undergraduate practice, compensation for food expenses (if it is impossible to purchase these services) for students of educational institutions
The amendments also affected the CWR: 244, 321, 340, 350, 412, 522, 612, 613, 622, 623, 632, 633, 634, 812, 813, 814, 853, 831. Since January 1, the rules for applying the CWR institutions have changed: 634 and 814.
In order to correctly distribute costs in accounting, continue to fulfill the requirement to link CWR and KOSGU. You can check the correspondence of the codes using the comparison table. This document has been updated twice since the beginning of the year.
If you pay CWR expenses that do not correspond to departmental detailing, the auditors will establish inappropriate spending of budget funds (Article 38, Clause 1 of Article 306.4 of the BC)
Changes on 02/11/2019. Added compliance with KVR 321 KOSGU 296. Also introduced compliance with KVR 870 KOSGU 200, when reserving funds to be redistributed, the non-detailed code KOSGU 200 is indicated. KVR 112 and 122 can be attributed to KOSGU 226 with other payments and compensations that are not included in the payment fund labor.
If you doubt the correctness of the use of the KVR and KOSGU codes, use the service in the State Finance System:
Budgetary income classification
Budget income classification code consists of twenty characters. This structure is the same for the budgets of the budgetary system of the Russian Federation. According to this code, the income part of the corresponding budget is compiled and executed. It consists of three codes (Table 7):
- code of the main administrator of budget revenues (1 - 3 categories);
- code of the type of budget revenues (4 - 13 categories);
- code of the subspecies of budget revenues (14 - 20 digits).
Table 7. Structure of the budget revenue classification code
Budget Revenue Chief Administrator Code |
Budget income type code |
Budget revenue subtype code |
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income group |
income subgroup |
income item |
sub-item of income |
income element |
group of subspecies of budget revenues |
analytical group of budget revenue subtype |
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GADB code indicate the place of the 1-3rd digits. Their codes are given in Appendix No. 3 to Order No. 132n.
Income type code the same for all budgets of the budgetary system. It consists of 10 characters and includes:
- income group (4th category);
- income subgroup (5-6th category);
- income item (7-8th category);
- sub-item of income (9-11th category);
- element of income (12-13th categories).
The income group has the following meanings:
100 - tax and non-tax revenues;
200 - gratuitous receipts.
For the distribution of these groups into subgroups (5th and 6th categories), see clauses 10.1.1 and 10.1.2 of Section II of Order No. 132n.
Code elements (12-13th digits) denote one of 13 codes, set in clause 10.3 of Section II of Order No. 132n. So, code 01 is the federal budget, 02 is the budget of a constituent entity of the Russian Federation, and 10 is the budget of a rural settlement.
Income Subtype Code includes:
- group of income subspecies (14-17th categories).
- analytical group of the subspecies of budget revenues (18–20 th categories).
The Ministry of Finance approves the codes of the analytical group for the subspecies of budget revenues by types of budget revenues. They are mandatory for all budget levels. Administrators of budget revenues bring to the payers the complete code for the classification of budget revenues, taking into account the code of the subspecies of budget revenues.
Budgetary classification of expenses
The budget expenditure classification code consists of twenty characters. This structure is the same for the budgets of the budgetary system of the Russian Federation. It includes the following components (Table 8):
- the code of the main manager of budgetary funds (1 - 3 digits);
- section code (4 - 5 digits);
- subsection code (6 - 7 digits);
- target article code (8 - 17 bits);
- expense type code (18 - 20 digits).
Table 8. Structure of the budget expenditure classification code
Code of the main manager of budgetary funds (GRBS code) |
Section code |
Subkey code |
Budget target line item code |
Cost type code (CWR) |
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Software (non-software) article |
Direction of expenses |
Group |
Subgroup |
Element |
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GRBS code consists of three digits. The list of the GRBS code can be found in Appendix 4 of Order No. 132n.
Section codes, subsection consist of two digits. Their values are given in Appendix 5 of Order No. 132n.
Target article code budget expenditures consists of ten digits (8 - 17 digits of the budget expenditure classification code). They are established by the relevant authorities for each of the budgets:
- for the federal budget and budgets of state extra-budgetary funds of the Russian Federation - by the Ministry of Finance of the Russian Federation;
- for the budget of the constituent entity of the Russian Federation and the budget of the territorial state extra-budgetary fund - by the financial body of the corresponding constituent entity of the Russian Federation;
- for the local budget - by the financial body of the municipality.
The target expense item codes are assigned unique codes generated using an alphanumeric series. The rules for their application are established in clauses 42 - 45 of Order No. 132n.
KVR consists of three categories. Its list can be found in Appendix 7 of Order No. 132n. And the rules of application for it are established in paragraph 51 of Order No. 132n.
Classification of sources of financing of budget expenditures
The code for the classification of sources of financing the budget deficit consists of twenty characters. The code consists of the following component parts(table 9):
1) the code of the chief administrator of sources of financing budget deficits (1 - 3 categories);
2) codes of a group, subgroup, article and type of source of financing of budget deficits (4 - 20 categories).
Table 9. The structure of the code for the classification of sources of financing the budget deficit
Code of the main administrator of sources of financing budget deficits |
Budget deficit financing source group code |
Budget deficit financing source subgroup code |
Article code of the source of financing budget deficits |
Code of the type of source of financing budget deficits |
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Subarticle |
Element |
Subtype of the source of financing budget deficits |
Analytical group of the type of source of financing of budget deficits |
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List of codes of the main administrators of the sources of financing the deficit of the federal budget and the budgets of state extra-budgetary funds of the Russian Federation is given in Appendix 10 of Order No. 132n.
IFDB Group has the following meanings:
0100 - sources of domestic financing of budget deficits;
0200 - sources of external financing of budget deficits.
The IFDB subgroups detail each of the two CIF groups.
IFDB article code(8-13th category) includes:
- subarticle IFDB. Sub-articles and subtypes of the IFDB budgets of the constituent entities of the Russian Federation and municipalities detailed in accordance with regional and local budget legislation;
- the IFDB element takes one of 13 codes. For example, 01 "federal budget", 02 "budget of a constituent entity of the Russian Federation", and 7 "budget of the FSS RF".
IDFB type includes:
- subspecies IFDB (14-17th category);
- an analytical group of the type of IFDB (18–20 th category).
The codes of the analytical group of the type of IFDB are mandatory for use by all levels of budgets (clause 65 of Order No. 132n).
The list of codes of types, subspecies, analytical groups of sources of financing of federal budget deficits and budgets of state extra-budgetary funds is given in Appendix 9 to Order No. 132n.
An analytical group of the IFDB type is a grouping of sources by the type of financial transactions. It includes the following groups:
100 - Income;
300 - Receipts of non-financial assets;
400 - Disposal of non-financial assets;
500 - Receipts of financial assets;
600 - Disposal of financial assets;
700 - Increase in liabilities;
800 - Decrease in liabilities.
The budget classification is both by expenditure and by income. According to the income codes, it is determined what income was received by the budgets of different levels. To find out which income code of the budgetary system of the Russian Federation to apply, use the Instructions on the procedure for applying the budgetary classification of the Russian Federation, approved by order of 01.07.2013 No. 65n.What is the structure of the budget revenue classification code?
The structure of the KBK in terms of revenues remains twenty-digit and is the same for the budgets of the budgetary system of the Russian Federation.
The structure of the code for the classification of budget revenues |
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Budget Revenue Chief Administrator Code |
Budget income type code |
Budget revenue subtype code |
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income group |
income subgroup |
income item |
sub-item of income |
income element |
group of subspecies of budget revenues |
analytical group of budget revenue subtype |
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Since 2016, the income subspecies code has been detailed for:
- groups of the subspecies of budget revenues (14 - 17 categories);
- analytical group of the subspecies of budget revenues (18 - 20 categories).
The analytical group of the subspecies of budget revenues was introduced by the budgetary legislation instead of KOSGU by revenues and is a grouping of revenues by their economic content.
The targeted nature of revenues is determined by the type and subspecies of revenues of the budgets of the budgetary system of the Russian Federation.
Revenue codes are assigned to revenue administrators. Each of them has their own chief administrator code. They accrue revenues in budget accounting, and also reflect their receipts to the budget. To do this, they open separate personal accounts with the Treasury of Russia.
As a rule, the chief administrators are state authorities, governing bodies of state extra-budgetary funds of the Russian Federation, and (or) state institutions under their jurisdiction.
How are codes of budget revenue subtypes used?
The list of codes of subspecies by types of budget revenues is approved by the relevant body. These are authorized authorities that keep records of. These include: the Ministry of Finance of Russia, the financial body of a constituent entity of the Russian Federation, a municipal formation. They form a list of such codes, taking into account the general requirements for the procedure for generating a list of codes for the subspecies of budget revenues of the budgetary system of the Russian Federation, approved by the Ministry of Finance of Russia (hereinafter referred to as General Requirements).
The financial authorities of the constituent entities of the Russian Federation have the right to establish the details of the code of the subspecies of budget revenues by the source of budget revenues of the constituent entity of the Russian Federation in the event that this source of income is not assigned to the chief administrators of budget revenues in accordance with the legislation and Appendix 7 to Directions No. 65n.
The financial body of the municipality forms a list of income subspecies, taking into account the General Requirements and detailing, if it is an appropriate constituent entity of the Russian Federation.
Administrators of budget revenues bring to the payers the complete code for the classification of budget revenues, taking into account the code of the subspecies of budget revenues.
- 000 1 13 01992 02 0000 130 "Other income from the provision of paid services (works) by recipients of funds from the budgets of the constituent entities of the Russian Federation";
- 000 1 13 02992 02 0000 130 "Other income from compensation of expenses of the budgets of the constituent entities of the Russian Federation";
- 000 1 16 90020 02 0000 140 "Other receipts from monetary penalties (fines) and other amounts in compensation for damage, credited to the budgets of the constituent entities of the Russian Federation".
How income subtype groups are used
Analytical group of income subspecies is a grouping of incomes by type of financial transactions and consists of the following groups:
- 100 - Income. Group 100 "Income" includes items (sub-items) 110 - 180;
- 400 - Disposal of non-financial assets. Group 400 "Disposal of non-financial assets" includes items (sub-items) 410 - 440;
The codes of the analytical group of the subspecies of budget revenues by types of budget revenues, mandatory for use by all levels of budgets of the budgetary system of the Russian Federation, are approved by the Ministry of Finance of Russia.
At the same time, on the 7th category of the income subspecies (3rd category of the analytical group of the income subspecies), free from mandatory detailing, the financial body of the constituent entity of the Russian Federation can establish additional detailing of the analytical group of the income subtype.
For example, the analytical group of income subspecies 180 "Other income" can be detailed:
- 181 "Gratuitous receipts from state (municipal), non-state organizations";
- 182 "Grants and other targeted gratuitous receipts", 183 "Other gratuitous receipts";
- 189 "Other other income", etc.).
This is stated in the letter of the Ministry of Finance of Russia dated May 14, 2015 No. 02-05-11 / 27759.
Examples of budget revenue codes
- Penalties collected from the supplier are referred to article 140 "Amounts of compulsory withdrawal" of KOSGU and are reflected according to the income code:
- 000 1 16 46000 01 6000 140 "Receipts of amounts in compensation for damage in connection with the violation by the executor (contractor) of the terms of a state contract or other agreements financed by the Federal Road Fund, or in connection with evasion of the conclusion of such contracts or other agreements (federal state bodies, the Bank of Russia, governing bodies of state off-budget funds of the Russian Federation) ";
- 000 1 16 46000 01 7000 140 "Receipts of damages in connection with the violation by the contractor (contractor) of the terms of the state contract or other agreements financed by the Federal Road Fund, or in connection with the evasion of the conclusion of such contracts or other agreements (federal state institutions) ".
At the same time, receipts to the budgets of the budgetary system of the Russian Federation of monetary penalties (fines) imposed in accordance with the Federal Law of April 5, 2013 No. 44-FZ "On the contract system in the procurement of goods, works, services for the provision of state and municipal services", carried out according to the budget classification code:
- 000 1 16 33000 00 0000 140 "Monetary penalties (fines) for violation of the legislation of the Russian Federation on placing orders for the supply of goods, performance of work, provision of services" with the use of the corresponding codes of sub-articles, elements and subspecies of budget revenues.
- If the institution realizes a non-financial asset, for example, a car - a fixed asset or a spare part for it - a material stock, then apply the income subtype group:
- article 410 "Decrease in the value of fixed assets" KOSGU reflects income from the disposal of fixed assets, including from their sale;
- article 440 "Decrease in the value of inventories" KOSGU reflects income from the disposal of inventories, including from their sale.
- The sums of the return of receivables from previous years are subject to transfer to the federal budget according to the budget classification code 000 1 13 02991 01 0300 130 "Other income from compensation of expenses of the federal budget" indicating in the 14-17 digits of the code of the corresponding code of the subtype of budget revenues.
The code of the subspecies of income for federal state institutions that do not belong to the institutions of the penal system and are not foreign institutions is used 0300 - funds received from the activities of other institutions.
Code structure
Budget revenues
1 | 2 | 3 | 4 | ||||||||||||||||
Chief administrator of budget revenues | Type of income | Subtype of income | Article (sub-article) of the classification of operations of the general government sector related to budget revenues | ||||||||||||||||
Group | Subgroup | Article | Subarticle | Element | |||||||||||||||
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 |
Budget expenditures
1 | 2 | 3 | 4 | 5 | 6 | ||||||||||||||
Chief Administrator of Budgetary Funds | Chapter | Subsection | Target article | Type of expenses | Article (sub-article) of the classification of operations of the general government sector related to budget expenditures | ||||||||||||||
Program | Subroutine | ||||||||||||||||||
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 |
Explanations
The structure of the income code is presented in the form of four parts.
- Administrator
- Type of income (group, subgroup, article, subentry, element)
- Program (subroutine)
- EKD ( economic classification income)
Administrator consists of three characters and defines the Receipt Administrator code.
The type of income encapsulates:
- group - one character
- subgroup - two signs (1 -, 2 - gratuitous receipts, 3 - income from entrepreneurial activity)
- article - two signs
- subarticle - three characters
- element - two characters (defines the type of budget). Item codes:
- 01 - federal budget
- 02 - budget
- 03 - local budget
- 04 - the budget of the city district
- 05 - the budget of the municipal district
- 06 - the budget of the Pension Fund of the Russian Federation
- 07 - Fund budget social insurance RF
- 08 - budget Federal Fund compulsory health insurance
- 09 - the budget of the territorial fund of compulsory health insurance
- 10 - settlement budget
Municipal areas that have not passed to 131 laws are indicated with element code 03.
Concretizes the income code economic classification (three values)
adm gr / podgr st / podst elem pr / podr ekd
000 - 1 00 - 00000 - 05 - 0000 - 110
when filling out a settlement document in signs 14-17
- 1000 = payment of tax (collection)
- 2000 = payment of interest and interest
- 3000 = payment of fines
The structure of the expense code is presented in the form of five components.
- Administrator (three characters)
- Section (subsection) (four characters)
- Target expense item (seven digits)
- Consumption type (three digits)
- EKR (economic classification of expenses) (three digits)
The section (subsection) is concretized by the following characteristics: rzd podrzd
- 01 00 - National issues (15 subsections)
- 02 00 - National Defense (8 subsections)
- 03 00 - National security and law enforcement (13 subsections)
- 04 00 - National economy(11 subsections)
- 05 00 - Housing and communal services (4 subsections)
- 06 00 - Environmental protection (4 subsections)
- 07 00 - Education (9 subsections)
- 08 00 - Culture, cinematography and mass media (6 subsections)
- 09 00 - Health care and sports (4 subsections)
- 10 00 - Social policy (6 subsections)
- 11 00 - Interbudgetary transfers (4 sections)
The classification of sections (subsections) is uniform and is used in the preparation, approval and execution of budgets of all levels. The structure of the subsections is structured in such a way as to achieve more detailed concretization. Further detailing of expenses is carried out at the level of target items and types of expenses in the process of forming the corresponding budgets
Normative base
- Budget Code of the Russian Federation ( the federal law No. 145-FZ)
KBK administered by the Federal Tax Service
- Budget classification codes for taxes, contributions and other payments administered by the Federal Tax Service and off-budget funds for 2012
- Budget classification codes for taxes, contributions and other payments administered by the Federal Tax Service and off-budget funds for 2011
- Budget Classification Codes - 2010
- Budget Classification Codes - 2009
- Budget Classification Codes - 2008
- Budget Classification Codes - 2007
- Budget Classification Codes - 2005
- Budget classification codes of the KBK for 2003
Accounting encyclopedia. 2013 .
See what "Budget classification codes" are in other dictionaries:
Budget classification codes- This article should be wikified. Please fill it out according to the rules of article formatting. Budget classification codes (BCC) are usually divided into income and expense. Both types have twenty-digit values ... Wikipedia
Budget classification code- (KBK) - a special digital code used to group articles state budget... The concept of KBK was introduced by the Budget Code of the Russian Federation of July 31, 1998, No. 145 FZ. The law defines it as “a grouping of income, expenses and sources ... ... Banking encyclopedia
Budget- (Budget) Content Content Definition Budgetary Law Performance-Based Budgeting (RBB) History of RBB development in Normative base RBB Objectives RBB Local budget Economic essence Federal budget of the Russian Federation ... ... Investor encyclopedia- The information in this article or some of its sections is out of date. You can help the project ... Wikipedia
RF budget
KBK- US Library of Congress (BCC) Classification Budget Classification Codes Bioconcentration Ratio List of meanings of a word or phrase with links to related articles ... Wikipedia
Federal budget of the Russian Federation- The federal budget of the Russian Federation is the main financial plan of the Russian government for the current fiscal year having the force of law. Contents 1 Budget process 2 Federal budget parameters 3 Notes ... Wikipedia
Federal budget of the Russian Federation- The federal budget of the Russian Federation is the main financial plan of the Russian government for the current financial year, which has the force of law. Contents 1 Budgetary process 2 Federal budget parameters 3 Notes ... Wikipedia
Correct execution of payment documents is a prerequisite for the successful execution of a financial transaction, for example, to pay taxes or insurance premiums. Based on the Order of the Ministry of Finance of the Russian Federation on July 1, 2013 No. 65n, new KBK for 2017. 2017 Budget Classification Codes- important details of the document that must be filled in correctly. Our heading in will help you quickly understand all the changes in the KBK since 2017. Below you will find a table with new codes for 2017 with a decryption. Our material has already taken into account all KBK changes stipulated by the Order Order of the Ministry of Finance of Russia dated 07.12. 2016 No. 230n, which, in particular, introduced new KBK for insurance premiums from 2017.
KBK: features and purpose
Budget classification code (BCK) is a combination of numbers known to accountants, as well as to employees of banking and budgetary institutions... Characterizes a certain money transaction and is in a convenient way for grouping expenses / incomes received by the budget. Created on the basis The Budget Code RF.
Thanks to the BCK, departments can correctly interpret information about the payment being made (purpose, addressee, etc.). Correctly written KBK allows:
- unmistakably make payment transactions;
- track the history of the movement of funds;
- facilitate the work of government officials;
- competently plan the budget and manage financial flows;
- fix the payment arrears.
The budget classification code is a guarantee that in 2017 the money will go to the right account, and the company or individual entrepreneur will not be penalized.
KBK: where to indicate?
The considered combination of numbers (BCC) is reflected in a separate field of payment orders intended for deduction in 2017 tax payments and insurance premiums, penalties and fines. This field in 2017 is 104. When filling out the document, it is important to correctly indicate the combination of numbers, because a mistake entails not only administrative responsibility, but also the need to clarify the payments made.
When the payer understands all the numbers, the probability of filling in the data incorrectly is minimized. Therefore, let's try to understand their meaning.
KBK: how many characters and what do they mean?
Based on the Order of the Ministry of Finance No. 65n, the budget classification code consists of 20 digits. Conventionally, they can be divided into several groups, consisting of 1-5 characters:
№1-3
- a code indicating the addressee for whom the cash receipts are intended (territorial FTS, insurance and pension funds). For example, to pay KBK for personal income tax in 2017 put the number "182", for contributions to Pension Fund- "392".
№ 4
- show a group of cash receipts.
№5-6
- reflects the tax code. For example, for insurance premiums the value "02" is indicated, excise taxes and insurance premiums are characterized by the number "03", payment of the state duty - "08".
№ 7-11
- elements that reveal the item and the sub-item of income.
No. 12 and 13- reflect the level of the budget to which the receipt of funds is planned. The federal code is "01", the regional code is "02". Municipal institutions are assigned the numbers "03", "04" or "05". The rest of the figures characterize budgetary and insurance funds.
№14-17
- indicate the reason for the financial transaction:
- making the main payment - "1000";
- accrual of penalty interest - "2100";
- payment of the fine - "3000";
- deduction of interest - "2200".
# 18 - 20 - reflects the category of income received by a government department. For example, cash, intended for payment of tax, are reflected by the code "110", and gratuitous receipts - "150".
Example... Sirius makes contributions for insurance against accidents and occupational diseases that may occur while performing work duties. Depending on the situation, indicated in payment document KBK may differ:
- 393 1 02 02 050 07 1000 160 - with timely transfer of funds;
- 393 1 02 02 050 07 2100 160 - in case of payment of a penalty interest;
- 393 1 02 02 050 07 3000 160 - payment of a fine by compulsory payment.
How to find out the BCK of an organization?
For payers who find it difficult to understand all the numbers, we recommend using our new by the KBK reference book for 2017... He will help the accountant in 2017 to correctly fill out payment orders, where the presence of a BCC is required. The catalog of current KBK for 2017 on our website is presented in the form of a table. Similar information can be found on the official website of the Federal Tax Service.
KBK on taxes and insurance premiums in 2017
Ministry of Finance by Order of 07.12. 2016 No. 230n amended the budget classification codes: for some, a slight correction was made, others were excluded. The changes took effect on January 1, 2017. They cover, in particular, the following sections:
- Corporate income tax - applies to firms working with foreign companies and receiving income from them.
- STS - the changes affected organizations that use the object of taxation “income minus expenses”. Minimum tax and advance payments will be made to a separate BCC.
- Insurance premiums - from 2017 will be administered by tax office(excluding "Injury Fees"), so the combination of some numbers will change.
Insofar as new KBKs appear in 2017, the former will become invalid. From January 1, 2017, the accountant will not be able to use the old values even when making a payment for the previous period, otherwise the funds will not be considered paid.
Our KBK table for 2017 prepared by financiers on the basis of data from the Ministry of Finance of the Russian Federation. But if the accountant still uses the information for 2016, the mistake can be corrected (you will need to clarify the payment).
Filling in the KBK in payment orders in 2017
Payment is settlement document, on the basis of which the bank makes payments. To pay taxes and contributions, form 0401060 is used. During the registration process, it is recommended to follow the Rules for filling in the details developed by Order of the Ministry of Finance No. 107n.
In 2017, the FTS will be in charge of overseeing taxes and insurance premiums; payers will have to submit unified reporting(Federal Law No. 243-FZ). The indicator of the budget classification code, reflected in line No. 104, is filled in according to the same rules. The table shows some of the changes that took place in the payment system in 2017:
Line no. | Description | Features of filling in 2017 |
16 | Recipient | territorial body of the Inspectorate of the Federal Tax Service |
22 | WEIN ( unique identificator accruals) | 0 is put on current payments |
106 | Basis of payment | the code is set in accordance with clause 7 of Appendix 2 and clause 7 of Appendix 3 of the Order of the Ministry of Finance |
107 | Taxable period | Filled in the same way as payment for taxes |
108 | The number of the document on the basis of which the payment is made | |
109 | Date of the document on the basis of which the funds are deducted |
Taking advantage of the BCK table for 2017 and clearly understanding the structure of the numbers, the accountant will be able to correctly and timely make all the calculations. You can simplify the work and reduce the risk of making a mistake by filling out documents in electronic services... Below is a table of the current BCF for 2017.
Income tax | |
---|---|
Income tax credited to the federal budget | tax 182 1 01 01 011 01 1000 110 |
penalty interest 182 1 01 01 011 01 2100 110 | |
fines 182 1 01 01 011 01 3000 110 | |
percent 182 1 01 01 011 01 2200 110 | |
Income tax credited to the budgets of the constituent entities of the Russian Federation | tax 182 1 01 01 012 02 1000 110 |
penalty interest 182 1 01 01 012 02 2100 110 | |
fines 182 1 01 01 012 02 3000 110 | |
percent 182 1 01 01 012 02 2200 110 | |
Income tax on income received Russian organizations in the form of dividends from Russian organizations | tax 182 1 01 01 040 01 1000 110 |
penalty interest 182 1 01 01 040 01 2100 110 | |
fines 182 1 01 01 040 01 3000 110 | |
percent 182 1 01 01 040 01 2200 110 | |
Income tax on income received by Russian organizations in the form of dividends from foreign organizations | tax 182 1 01 01 060 01 1000 110 |
penalty 182 1 01 01 060 01 2100 110 | |
fines 182 1 01 01 060 01 3000 110 | |
percent 182 1 01 01 060 01 2200 110 | |
Income tax on income received in the form of interest on state and municipal securities | tax 182 1 01 01 070 01 1000 110 |
penalty interest 182 1 01 01 070 01 2100 110 | |
fines 182 1 01 01 070 01 3000 110 | |
percent 182 1 01 01 070 01 2200 110 | |
Income tax on income received by foreign organizations in the form of dividends from Russian organizations | tax 182 1 01 01 050 01 1000 110 |
penalty 182 1 01 01 050 01 2100 110 | |
fines 182 1 01 01 050 01 3000 110 | |
percent 182 1 01 01 050 01 2200 110 | |
Income tax on income of foreign organizations not related to activities in Russia through a permanent establishment (excluding income received in the form of dividends and interest on state and municipal securities) | tax 182 1 01 01 030 01 1000 110 |
penalty interest 182 1 01 01 030 01 2100 110 | |
fines 182 1 01 01 030 01 3000 110 | |
percent 182 1 01 01 030 01 2200 110 | |
Profit tax in the implementation of production sharing agreements concluded before the entry into force of the Law of December 30, 1995 No. 225-FZ and does not provide for special tax rates for crediting the specified tax to the federal budget and the budgets of the constituent entities of the Russian Federation | tax 182 1 01 01 020 01 1000 110 |
penalty 182 1 01 01 020 01 2100 110 | |
fines 182 1 01 01 020 01 3000 110 | |
percent 182 1 01 01 020 01 2200 110 |
VAT | |
---|---|
VAT on goods (work, services) sold in Russia | tax 182 1 03 01000 01 1000 110 |
penalty interest 182 1 03 01000 01 2100 110 | |
fines 182 1 03 01000 01 3000 110 | |
percent 182 1 03 01000 01 2200 110 | |
VAT on goods imported into Russia (from the Republics of Belarus and Kazakhstan) | tax 182 1 04 01000 01 1000 110 |
penalty 182 1 04 01000 01 2100 110 | |
fines 182 1 04 01000 01 3000 110 | |
percent 182 1 04 01000 01 2200 110 | |
VAT on goods imported into Russia (payment administrator - Federal Customs Service of Russia) | tax 153 1 04 01000 01 1000 110 |
penalty 153 1 04 01000 01 2100 110 | |
fines 153 1 04 01000 01 3000 110 | |
percent 153 1 04 01000 01 2200 110 |
Income tax individuals(Personal income tax) | |
---|---|
Personal income tax from income, the source of which is tax agent(except for income in respect of which the calculation and payment of tax are carried out in accordance with Articles 227, 227.1 and 228 NR RF) | tax 182 1 01 02 010 01 1000 110 |
penalty 182 1 01 02 010 01 2100 110 | |
fines 182 1 01 02 010 01 3000 110 | |
percent 182 1 01 02 010 01 2200 110 | |
Personal income tax from income received by citizens registered as: - individual entrepreneurs; - private notaries; - other persons engaged in private practice in accordance with Article 227 of the NR RF | tax 182 1 01 02 020 01 1000 110 |
penalty interest 182 1 01 02 020 01 2100 110 | |
fines 182 1 01 02 020 01 3000 110 | |
percent 182 1 01 02 020 01 2200 110 | |
Personal income tax in the form of fixed advance payments on income received by non-residents engaged in employment with citizens on the basis of a patent in accordance with Article 227.1 of the Tax Code of the Russian Federation | tax 182 1 01 02 040 01 1000 110 |
penalty interest 182 1 01 02 040 01 2100 110 | |
fines 182 1 01 02 040 01 3000 110 | |
percent 182 1 01 02 040 01 2200 110 | |
Personal income tax from income received by citizens in accordance with Article 228 Tax Code RF | tax 182 1 01 02 030 01 1000 110 |
penalty 182 1 01 02 030 01 2100 110 | |
fines 182 1 01 02 030 01 3000 110 | |
percent 182 1 01 02 030 01 2200 110 |
Single tax with simplified taxation (simplified taxation system) | |
---|---|
Single tax under the simplified tax system with the object "income" | tax 182 1 05 01 011 01 1000 110 |
penalty 182 1 05 01 011 01 2100 110 | |
fines 182 1 05 01 011 01 3000 110 | |
percent 182 1 05 01 011 01 2200 110 | |
Single tax under the simplified tax system with the object "income minus expenses" | |
Unified tax under the simplified tax system with the object "income minus expenses" (for tax periods expired before 1 January 2011) | tax 182 1 05 01 022 01 1000 110 |
penalty 182 1 05 01 022 01 2100 110 | |
fines 182 1 05 01 022 01 3000 110 | |
percent 182 1 05 01 022 01 2200 110 | |
Single tax under the simplified tax system with the object "income" (for tax periods that have expired before January 1, 2011) | tax 182 1 05 01 012 01 1000 110 |
penalty interest 182 1 05 01 012 01 2100 110 | |
fines 182 1 05 01 012 01 3000 110 | |
percent 182 1 05 01 012 01 2200 110 | |
Minimum tax for STS | tax 182 1 05 01 021 01 1000 110 |
penalty 182 1 05 01 021 01 2100 110 | |
fines 182 1 05 01 050 01 3000 110 | |
percent 182 1 05 01 050 01 2200 110 | |
Minimum tax under the simplified tax system (paid (collected) for tax periods that have expired before January 1, 2011) | tax 182 1 05 01 030 01 1000 110 |
penalty 182 1 05 01 030 01 2100 110 | |
fines 182 1 05 01 021 01 3000 110 | |
percent 182 1 05 01 021 01 2200 110 |
Insurance premiums | ||
---|---|---|
Appointment | KBK 2017 | KBK 2016 |
Pension contributions | ||
for insurance pension | 182 1 02 02010 06 1000 160 | 392 1 02 02010 06 1000 160 |
182 1 02 02010 06 1010 160 | ||
for funded pension | 182 1 02 02020 06 1000 160 | 392 1 02 02020 06 1000 160 |
for a supplement to the pension for members of flight crews of civil aviation aircraft: - for periods before January 1, 2017 | 182 1 02 02080 06 1000 160 | 392 1 02 02080 06 1000 160 |
- for periods after December 31, 2016 | 182 1 02 02080 06 1010 160 | |
for a supplement to the pension of employees of coal industry organizations: - for periods before January 1, 2017 | 182 1 02 02120 06 1000 160 | 392 1 02 02120 06 1000 160 |
- for periods after December 31, 2016 | 182 1 02 02120 06 1010 160 | |
in a fixed amount for an insurance pension (from income no more limit value): - for periods before January 1, 2017 | 182 1 02 02140 06 1100 160 | 392 1 02 02140 06 1100 160 |
- for periods after December 31, 2016 | 182 1 02 02140 06 1110 160 | |
in a fixed amount for an insurance pension (from income over the limit value): - for periods before January 1, 2017 | 182 1 02 02140 06 1200 160 | 392 1 02 02140 06 1200 160 |
- for periods after December 31, 2016 | 182 1 02 02140 06 1210 160 | |
for the insurance part labor pension at an additional rate for employees according to list 1: | 182 1 02 02131 06 1000 160 | 392 1 02 02131 06 1000 160 |
- for periods after December 31, 2016 | 182 1 02 02131 06 1010 160, if the tariff does not depend on the special price; 182 1 02 02131 06 1020 160, if the tariff depends on the special price |
|
for the insurance part of the labor pension at an additional rate for employees according to list 2: | 182 1 02 02132 06 1000 160 | 392 1 02 02132 06 1000 160 |
- for periods after December 31, 2016 | 182 1 02 02 132 06 1010 160, if the tariff does not depend on the special price; 182 1 02 02 132 06 1020 160, if the tariff depends on the special price |
|
Compulsory social security contributions | ||
for insurance against industrial accidents and occupational diseases | 393 1 02 02050 07 1000 160 | 393 1 02 02050 07 1000 160 |
in case of temporary disability and in connection with motherhood: - for periods before January 1, 2017 | 182 1 02 02090 07 1000 160 | 393 1 02 02090 07 1000 160 |
- for periods after December 31, 2016 | 182 1 02 02090 07 1010 160 | |
Compulsory health insurance contributions | ||
in FFOMS: | 182 1 02 02101 08 1011 160 | 392 1 02 02101 08 1011 160 |
- for periods after December 31, 2016 | 182 1 02 02101 08 1013 160 | |
in FFOMS in a fixed amount: - for the periods from 2012 to 2016 inclusive | 182 1 02 02103 08 1011 160 | 392 1 02 02103 08 1011 160 |
- for periods after December 31, 2016 | 182 1 02 02103 08 1013 160 |
Patent Tax System Tax (PSN) | |
---|---|
Tax levied in connection with the application of a patent, credited to the budgets of city districts | tax 182 1 05 04010 02 1000 110 |
penalty 182 1 05 04010 02 2100 110 | |
fines 182 1 05 04010 02 3000 110 | |
percent 182 1 05 04010 02 2200 110 | |
Tax levied in connection with the application of a patent, credited to the budgets of municipal districts | tax 182 1 05 04020 02 1000 110 |
penalty 182 1 05 04 020 02 2100 110 | |
fines 182 1 05 04 020 02 3000 110 | |
percent 182 1 05 04020 02 2200 110 | |
Tax levied in connection with the application of the patent taxation system, credited to the budgets of federal cities of Moscow, St. Petersburg and Sevastopol | tax 182 1 05 04030 02 1000 110 |
penalty 182 1 05 04030 02 2100 110 | |
fines 182 1 05 04 030 02 3000 110 | |
percent 182 1 05 04030 02 2200 110 | |
Tax levied in connection with the application of the patent taxation system, credited to the budgets of the city district with intracity division | tax 182 1 05 04 040 02 1000 110 |
penalty 182 1 05 04 040 02 2100 110 | |
fines 182 1 05 04 040 02 3000 110 | |
percent 182 1 05 04040 02 2200 110 | |
Tax levied in connection with the application of the patent system of taxation, credited to the budgets of intracity districts | tax 182 1 05 04 050 02 1000 110 |
penalty 182 1 05 04 050 02 2100 110 | |
fines 182 1 05 04 050 02 3000 110 | |
percent 182 1 05 04 050 02 2200 110 |
State duty | |
---|---|
State Duty on Cases Considered in Arbitration Courts | tax 182 1 08 01000 01 1000 110 |
State duty on cases considered by the Constitutional Court of the Russian Federation | tax 182 1 08 02 010 01 1000 110 |
State duty on cases considered by the constitutional (statutory) courts of the constituent entities of the Russian Federation | tax 182 1 08 02 020 01 1000 110 |
State duty on cases considered The Supreme Court RF | tax 182 1 08 03 020 01 1000 110 |
State fee for state registration: - organizations; - individuals as entrepreneurs; - changes made to the constituent documents of the organization; - liquidation of the organization and other legally significant actions | tax 182 1 08 07 010 01 1000 110 |
State duty for the right to use the names "Russia", "Russian Federation" and words and phrases formed on their basis in the names of legal entities | tax 182 1 08 07 030 01 1000 110 |
State duty for the commission of actions related to licensing, with certification in cases where such certification is provided for by the legislation of the Russian Federation, credited to the federal budget | tax 182 1 08 07 081 01 0300 110 |
Other state fees for state registration, as well as the commission of other legally significant actions | tax 182 1 08 07200 01 0039 110 |
State duty for re-issuance of a certificate of registration with a tax authority | tax 182 1 08 07 310 01 1000 110 |
Fines, sanctions, payments for damages | |
---|---|
Monetary penalties (fines) for violation of the legislation on taxes and fees, provided for in Art. 116, 118, paragraph 2 of Art. 119, art. 119.1, paragraphs 1 and 2 of Art. 120, art. 125, 126, 128, 129, 129.1, art. 129.4, 132, 133, 134, 135, 135.1 | tax 182 1 16 03 010 01 6000 140 |
Monetary penalties (fines) for violation of the legislation on taxes and fees provided for by article 129.2 of the Tax Code of the Russian Federation | tax 182 1 16 03 020 02 6000 140 |
Monetary penalties (fines) for administrative offenses in the field of taxes and fees provided for by the Code of Administrative Offenses of the Russian Federation | tax 182 1 16 03 030 01 6000 140 |
Monetary penalties (fines) for violation of the legislation on the use of cash registers when making cash settlements and (or) settlements using payment cards | tax 182 1 16 06000 01 6000 140 |
Monetary penalties (fines) for violation of the procedure for working with cash, maintaining cash transactions and failure to comply with obligations to monitor compliance with the rules for conducting cash transactions | tax 182 1 16 31000 01 6000 140 |
Corporate property tax | |
---|---|
Corporate property tax (for property not included in Unified system gas supply) | tax 182 1 06 02 010 02 1000 110 |
penalty interest 182 1 06 02 010 02 2100 110 | |
fines 182 1 06 02 010 02 3000 110 | |
percent 182 1 06 02 010 02 2200 110 | |
Corporate property tax (for property included in the Unified Gas Supply System) | tax 182 1 06 02 020 02 1000 110 |
penalty interest 182 1 06 02 020 02 2100 110 | |
fines 182 1 06 02 020 02 3000 110 | |
percent 182 1 06 02 020 02 2200 110 |
Land tax | |
---|---|
Land tax on plots located within the boundaries of intracity municipalities of federal cities | tax 182 1 06 06 031 03 1000 110 |
penalty 182 1 06 06 031 03 2100 110 | |
fines 182 1 06 06 031 03 3000 110 | |
percent 182 1 06 06 031 03 2200 110 | |
Land tax on plots located within the boundaries of urban districts | tax 182 1 06 06 032 04 1000 110 |
penalty 182 1 06 06 032 04 2100 110 | |
fines 182 1 06 06 032 04 3000 110 | |
percent 182 1 06 06 032 04 2200 110 | |
Land tax on plots located within the boundaries of urban settlements | tax 182 1 06 06 033 13 1000 110 |
penalty 182 1 06 06 033 13 2100 110 | |
fines 182 1 06 06 033 13 3000 110 | |
percent 182 1 06 06 033 13 2200 110 | |
Land tax on plots located within the boundaries of urban districts with intracity division | tax 182 1 06 06 032 11 1000 110 |
penalty 182 1 06 06 032 11 2100 110 | |
fines 182 1 06 06 032 11 3000 110 | |
percent 182 1 06 06 032 11 2200 110 | |
Land tax on plots located within the boundaries of inner-city areas | tax 182 1 06 06 032 12 1000 110 |
penalty 182 1 06 06 032 12 2100 110 | |
fines 182 1 06 06 032 12 3000 110 | |
percent 182 1 06 06 032 12 2200 110 | |
Land tax on plots located within the boundaries of inter-settlement territories | tax 182 1 06 06 033 05 1000 110 |
penalty 182 1 06 06 033 05 2100 110 | |
fines 182 1 06 06 033 05 3000 110 | |
percent 182 1 06 06 033 05 2200 110 | |
Land tax on plots located within the boundaries of rural settlements | tax 182 1 06 06 033 10 1000 110 |
penalty 182 1 06 06 033 10 2100 110 | |
fines 182 1 06 06 033 10 3000 110 | |
percent 182 1 06 06 033 10 2200 110 |
Excise taxes | |
---|---|
Excise taxes on ethyl alcohol from food raw materials (with the exception of wine, grape, fruit, cognac, calvados, whiskey distillates) produced in Russia | tax 182 1 03 02 011 01 1000 110 |
penalty interest 182 1 03 02 011 01 2100 110 | |
fines 182 1 03 02 011 01 3000 110 | |
percent 182 1 03 02 011 01 2200 110 | |
Excise taxes on ethyl alcohol from non-food raw materials produced in Russia | tax 182 1 03 02012 01 1000 110 |
penalty interest 182 1 03 02012 01 2100 110 | |
fines 182 1 03 02012 01 3000 110 | |
percent 182 1 03 02012 01 2200 110 | |
Excise taxes on ethyl alcohol from food raw materials (wine, grape, fruit, cognac, calvados, whiskey distillates) produced in Russia | tax 182 1 03 02 013 01 1000 110 |
penalty interest 182 1 03 02 013 01 2100 110 | |
fines 182 1 03 02 013 01 3000 110 | |
percent 182 1 03 02 013 01 2200 110 | |
Excise taxes on alcohol-containing products produced in Russia | tax 182 1 03 02 020 01 1000 110 |
penalties 182 1 03 02 020 01 2100 110 | |
fines 182 1 03 02 020 01 3000 110 | |
percent 182 1 03 02 020 01 2200 110 | |
Excise taxes on tobacco products manufactured in Russia | tax 182 1 03 02 030 01 1000 110 |
penalty interest 182 1 03 02 030 01 2100 110 | |
fines 182 1 03 02 030 01 3000 110 | |
percent 182 1 03 02 030 01 2200 110 | |
Excise taxes on motor gasoline produced in Russia | tax 182 1 03 02 041 01 1000 110 |
penalty interest 182 1 03 02 041 01 2100 110 | |
fines 182 1 03 02 041 01 3000 110 | |
percent 182 1 03 02 041 01 2200 110 | |
Excise taxes on straight-run gasoline produced in Russia | tax 182 1 03 02 042 01 1000 110 |
penalty 182 1 03 02 042 01 2100 110 | |
fines 182 1 03 02 042 01 3000 110 | |
percent 182 1 03 02 042 01 2200 110 | |
Excise taxes on cars and motorcycles produced in Russia | tax 182 1 03 02 060 01 1000 110 |
penalties 182 1 03 02 060 01 2100 110 | |
fines 182 1 03 02 060 01 3000 110 | |
percent 182 1 03 02 060 01 2200 110 | |
Excise taxes on diesel fuel produced in Russia | tax 182 1 03 02 070 01 1000 110 |
penalty 182 1 03 02 070 01 2100 110 | |
fines 182 1 03 02 070 01 3000 110 | |
percent 182 1 03 02 070 01 2200 110 | |
Excise taxes on engine oils for diesel and (or) carburetor (injection) engines produced in Russia | tax 182 1 03 02 080 01 1000 110 |
penalties 182 1 03 02 080 01 2100 110 | |
fines 182 1 03 02 080 01 3000 110 | |
percent 182 1 03 02 080 01 2200 110 | |
Excise taxes on wines, fruit wines, sparkling wines (champagne), wine drinks made without the addition of rectified ethyl alcohol, produced from food raw materials, and (or) alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate produced in Russia | tax 182 1 03 02 090 01 1000 110 |
penalty interest 182 1 03 02 090 01 2100 110 | |
fines 182 1 03 02 090 01 3000 110 | |
percent 182 1 03 02 090 01 2200 110 | |
Excise taxes on beer produced in Russia | tax 182 1 03 02 100 01 1000 110 |
penalty interest 182 1 03 02 100 01 2100 110 | |
fines 182 1 03 02 100 01 3000 110 | |
percent 182 1 03 02 100 01 2200 110 | |
Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (excluding beer, wines, fruit wines, sparkling wines (champagne), wine drinks made without the addition of rectified ethyl alcohol, produced from food raw materials, and (or) alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate) produced in Russia | tax 182 1 03 02 110 01 1000 110 |
penalties 182 1 03 02 110 01 2100 110 | |
fines 182 1 03 02 110 01 3000 110 | |
percent 182 1 03 02 110 01 2200 110 | |
Excise taxes on alcoholic products with a volume fraction of ethyl alcohol up to 9 percent inclusive (with the exception of beer, wines, fruit wines, sparkling wines (champagne), wine drinks made without the addition of rectified ethyl alcohol, produced from food raw materials, and (or) alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate) produced in Russia | tax 182 1 03 02 130 01 1000 110 |
penalty interest 182 1 03 02 130 01 2100 110 | |
fines 182 1 03 02 130 01 3000 110 | |
percent 182 1 03 02 130 01 2200 110 | |
Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (excluding beer, wines, fruit wines, sparkling wines (champagne), wine drinks made without the addition of rectified ethyl alcohol, produced from food raw materials, and (or) alcoholized grape or other fruit wort, and (or) wine distillate, and (or) fruit distillate) imported into the territory of Russia | tax 182 1 04 02 110 01 1000 110 |
penalty 182 1 04 02 110 01 2100 110 | |
fines 182 1 04 02 110 01 3000 110 | |
percent 182 1 04 02 110 01 2200 110 | |
Excise taxes on domestic stove fuel produced from diesel fractions of direct distillation and (or) secondary origin, boiling in the temperature range from 280 to 360 degrees Celsius, produced in Russia | tax 182 1 03 02 210 01 1000 110 |
penalty interest 182 1 03 02 210 01 2100 110 | |
fines 182 1 03 02 210 01 3000 110 | |
percent 182 1 03 02 210 01 2200 110 |
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