The code of the budget classification of the departmental structure. Budget classification codes

"Your budget accounting", 2006, N 4

Basic principles of building a new budget classification RF (hereinafter referred to as the budget classification), integrated into the Chart of Accounts for budgetary accounting, were developed in accordance with Art. 11 Federal Law of 15.08.1996 N 115-FZ "On budget classification Russian Federation".

The procedure for applying the BC codes is approved by Order of the Ministry of Finance of Russia dated December 21, 2005 N 152n "Instructions on the procedure for applying the budget classification of the Russian Federation" (hereinafter - Order N 152n, Instructions). He also established the rules for the application of the budget classification by participants budget process all levels of budgets of the budgetary system of the Russian Federation.

In order to comply with the uniform principles for the formation and execution of budgets of all levels of the budgetary system of the Russian Federation, Order No. 152n approved a single 20-digit code for the classification of income, expenses and sources of financing the budget deficits of the Russian Federation.

The first three characters of the 20-digit code are codes of budget funds administrators corresponding to the list of main funds managers of the corresponding budget.

The second part is a functional structure (sections, subsections, articles, subsections, types, groups, subgroups, elements, programs) of the corresponding budget classification.

The budget classification includes:

• classification of budget revenues of the Russian Federation;
• functional classification of expenses of the budgets of the Russian Federation;
• economic classification of expenses of the budgets of the Russian Federation;
• classification of sources of domestic financing of RF budget deficits;
• classification of sources of external financing of the federal budget deficits and the budgets of the RF subjects;
• classification of types of state internal debts of the Russian Federation and constituent entities of the Russian Federation, types of municipal debt;
• classification of types of state external debt RF and constituent entities of the RF, as well as state external assets of the RF;
• departmental classification of federal budget expenditures.

Classification of budget revenues of the Russian Federation

The classification of budget revenues of the Russian Federation (Appendix 1 to the Instructions) is a grouping of income sources of budgets of all levels of the budgetary system of the Russian Federation.

The structure of income codes in the new budget classification consists of 20 categories, combined into four groups:

1. Administrator.
2. Type of income (group, subgroup, item, sub-item, element).
3. Program (subroutine).
4. Economic classification of income.

Administrator

The revenue administrator code (1st, 2nd and 3rd characters of the budget revenue classification code; hereinafter referred to as the BCC) corresponds to the number assigned to the chief administrator according to the List of chief administrators of the corresponding budget. In fact, this List is a departmental classification called the "classification of administrators".

The list of administrators must be approved annually by the budget law, ensuring the continuity of income to be distributed among the budgets.

Administrators of revenues to the budgets of the Russian Federation (Appendix 11 to the Instructions) are state authorities, bodies local government, governing bodies of state off-budget funds, central bank RF, as well as budgetary institutions created by state authorities, local self-government bodies, exercising, in accordance with the established procedure, control over the correctness of calculation, completeness and timeliness of payment, accrual, accounting, collection and decision-making on the return (offset) of overpaid (collected) payments in budget, interest and penalties on them.

As part of the budgetary process, administrators of budget receipts monitor, control, analyze and forecast the receipts of funds from the corresponding income source and submit projections of receipts for the next fiscal year to the relevant financial authorities.

Type of income

The code of the type of income (4 - 13 digits of the code for the classification of budget revenues of the Russian Federation) consists of 10 characters and includes:

group - (4th character of the BCC, which takes the value 1 - for income; 2 - for gratuitous transfers; 3 - for income from entrepreneurial and other income-generating activities);

subgroup - (5-6 signs of the BCC indicating the corresponding type of tax or non-tax budget revenues);

article - (7 - 8 KBK signs);

sub-article - (9-11 characters of the KBK);

elements - (12 - 13 characters of the KBK), indicating the code of the corresponding budget:

01 - federal budget;

02 - budget of the constituent entity of the Russian Federation;

03 - local budget;

04 - the budget of the city district;

05 - the budget of the municipal district;

06 - budget of the RF Pension Fund;

07 - budget of the RF Social Insurance Fund;

08 - budget of the Federal Mandatory Medical Insurance Fund;

09 - budget of the territorial compulsory health insurance fund;

10 - the budget of the settlement.

The code for the type of income is established by the Federal Law "On the Budget Classification of the Russian Federation" and is the same for all budgets, providing a single detail, and at the level of the element (12-13 digits) also reflecting the level of disposal of budget receipts.

Groups, subgroups, articles, elements can be seen in Appendix 1 "Classification of budget revenues of the Russian Federation" to the Guidelines.

Program (subroutine)

In order to unify the classifications of income and expenses, 4 more characters are included in the income classification, corresponding to the code of the program or subprogram (14th, 15th, 16th and 17th characters of the BCC).

Detailing of program codes is carried out by the state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local authorities in the following order.

The first character of the program (subroutine) code is used for separate accounting of the amounts of the mandatory payment, as well as penalties and interest, monetary penalties (fines) for this payment.

In other words, at the federal level, income programs are coded as follows:

• 1000 - the amount of the payment (recalculations, arrears and arrears on the corresponding payment, including the canceled one);
• 2000 - penalties and interest on the corresponding payment;
• 3000 - the amount of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation.

Refunds of overpaid amounts are reflected according to the budget classification code using the program code for which the overpaid amount was received. At the same time, interest accrued in case of violation of the terms of return of overpaid amounts are reflected according to the budget classification code using the program code "2000". No further detailing is provided for income administered by the Federal Tax Service and the Federal Customs Service.

The state authorities of the constituent entities of the Russian Federation have the right to apply the detailing of the program code by the income source of the budget of the constituent entity of the Russian Federation in the event that this income source is not assigned to the administrators of budget receipts in accordance with the legislation of the Russian Federation and Appendix 11 to the Instructions.

Local self-government bodies have the right to apply the detailed program code by the revenue source of the corresponding budget if this revenue source is not assigned to the administrators of budget receipts appointed by the federal government bodies and government bodies of the constituent entities of the Russian Federation.

Reflection of income of targeted budget funds of the constituent entities of the Russian Federation and municipalities with the use of program code is not provided.

Economic classification of income

The economic classification of budget revenues is determined by a three-digit code (the 18th, 19th and 20th signs of the BCC) for the classification of operations of the general government sector, which provides for the grouping of operations according to their economic content. It is represented by the following positions:

110 - tax revenues;

120 - income from property;

130 - income from the provision of paid services;

140 - amounts of compulsory withdrawal;

150 - gratuitous and irrevocable income from budgets;

151 - receipts from other budgets of the budgetary system of the Russian Federation;

152 - transfers of supranational organizations and foreign governments;

153 - transfers from international financial organizations;

160 - contributions and deductions for social needs;

180 - other income;

410 - decrease in the value of fixed assets;

420 - decrease in the value of non-produced assets;

440 - decrease in the value of inventories.

Functional classification of budget expenditures of the Russian Federation

The structure of expenditure codes in the new budget classification also consists of 20 digits, but it looks somewhat different. In it, the categories are combined into three groups.

The functional classification has four levels.

The administrator code (1st, 2nd and 3rd digits of the expense classification code), as in the classification of income, corresponds to the number assigned to the main manager according to the List of the main managers of the corresponding budget.

The functional expense classification code has four levels.

The first two levels are a section (4th and 5th digits) and a subsection (6th and 7th digits) of the functional classification of expenses (FCR) code. The values \u200b\u200bof the codes of the first two levels are reflected in Appendix 2 "Classification of budget revenues of the Russian Federation" to the Instructions.

The functional classification of expenses contains 11 sections and 84 subsections. In terms of sections and subsections, it is unified and is used in the preparation, approval and execution of budgets of all levels of the budget system.

Target articles, including the program cut, form the third level of functional classification (8-14 digits). The list of target items of the RCF is given in Appendix 3 to the Guidelines.

The types of expenses, forming the fourth level of the functional classification (15th, 16th and 17th characters of the code), detail the direction of financing budget expenditures both by target items and by target programs of budget expenditures. The list of types of expenses of the FCR is given in Appendix 4 to the Guidelines.

The functional classification code takes 14 characters, including: section - 2 characters, subsection - 2 characters, code of the target article, including the program cut - 7 characters, and the code of the type of expenses - 3 characters.

Target items and types of expenditures of the functional classification of expenses of the budgets of the Russian Federation in terms of the federal budget and state extra-budgetary funds are approved by the federal law on the federal budget and federal laws on the budgets of state extra-budgetary funds for the corresponding year.

Target items and types of expenses of the functional classification of expenses of the budgets of the Russian Federation in terms of the budgets of the constituent entities of the Russian Federation and local budgets are approved by the laws on the budget of the constituent entity of the Russian Federation and decisions on the budget of the municipality for the corresponding year.

Classification of financing sources for budget deficits of the Russian Federation

Order N 152n approved another classification - the classification of sources of financing the budget deficits of the Russian Federation. The structure of the code of this classification is presented in the form of three parts.

Administrator's code (1st, 2nd and 3rd digits) corresponds to the number assigned to the main manager according to the List of main managers of the corresponding budget.

The administrator's code is filled in in accordance with the List of the main funds managers of the corresponding budget. At the same time, the identity of the specified feature in terms of budget revenues and sources of financing budget deficits is ensured.

According to the sources administered by the federal government bodies of the Russian Federation and the bodies of state extra-budgetary funds, the codes for the classification of sources of financing the budget deficits of the Russian Federation are used in accordance with Appendix 12 to the Instructions.

The code of the type of financing sources for budget deficits of the Russian Federation (4 - 17 digits) consists of 14 characters and includes a group, subgroup, article, subentry, element, program (subprogram). Budgetary institutions will mainly deal with the following groups and subgroups of sources of financing the budget deficits of the Russian Federation:

03 01 - other sources of internal financing of the RF budget deficits;

03 02 - other sources of external financing of the RF budget deficits;

08 01 - balances of financial reserves of budgets;

08 02 - other balances of budget funds;

09 00 - exchange rate difference.

At the same time, the classification of the elements of sources of financing the budget deficits of the Russian Federation (12th and 13th categories) completely coincides with the classification of the elements of income and determines the specific budget.

The last component of the classification of sources of financing budget deficits in the Russian Federation is an economic classification of sources of financing budget deficits, which is determined by a three-digit code for the classification of operations of the general government sector.

Classifications of General Government Operations

The unified classification of operations of the general government sector contains 8 groups of SSU operations, which, along with the current economic classification of income and expenses of the budgets of the Russian Federation, determine the last three signs of the budget classification of the Russian Federation:

100 - Income;

200 - Expenses;

300 - Receipt of non-financial assets;

400 - Disposal of non-financial assets;

500 - Receipt of financial assets;

600 - Disposal of financial assets;

700 - Increase in liabilities;

800 - Decrease in liabilities.

It should be noted that in the 14-17 digits of the budget account number, the functional classification of budgetary expenditures of the Russian Federation (FKR), the classification of sources of domestic financing of budget deficits in the Russian Federation (KIVF), and the classification of budget revenues of the Russian Federation (CA) can be used.

The correspondence between synthetic accounts and types of budget classifications is shown in Table 1.

Table 1

Consider the application of budget classification codes in budget accounting using the example of reflection business transactions one of the participants in the budgetary process - a budgetary institution-budget recipient.

Example 1... State-financed organization - Government agency health care "Regional blood transfusion station" (hereinafter - OSPK), under the jurisdiction of the Department of Health of the region. She is the recipient of funds from the budget of the constituent entity of the Russian Federation, has a personal account with the Federal Treasury body for accounting of budget funds. For accounting of funds from entrepreneurial and other income-generating activities - a current account with the GRKTS GU Central Bank of the Russian Federation

After the approval by the Regional Health Department (budget manager) of the income and expenditure estimates drawn up by the OSPK, taking into account the received notifications of budget allocations, it approved the limits of budgetary obligations brought to the OSPK through the Federal Treasury body. Notification of the limits of budgetary obligations (form 0504822) dated March 25, 2006 for the II quarter of 2006 in the amount of 4,000,000 rubles.

The budget classification codes indicated in the documents on approved LBS determine the first 17 (PPP, FKR, KCSR, CWR) and the last 3 digits (EKR) of the budget accounting accounts, which are used by this budgetary institution in transactions.

To reflect business transactions on the OSPK budget accounting accounts, we will create the necessary Budget Classification Codes (BCK):

KBK main costs 016 09 01 4720000 327, where:

016 - (KBK), expense administrator code, i.e. Regional Health Department (budget funds manager), in accordance with Appendix 6 "List of direct recipients of funds from the federal budget" (PPP) to the Instructions;

KBK for account 201 "Institutional funds" 016 08 02 01 00 02 0000, where:

08 02 01 00 - code of a group, subgroup, article, sub-article, meaning "Increase / decrease in other balances of monetary funds of the budgets of the constituent entities of the Russian Federation", in accordance with Appendix 12 "Classification of sources of domestic financing of budget deficits in the RF" to the Instructions;

02 - element code corresponding to the budget of the subject of the Russian Federation;

0000 - program (subroutine), which in this case is not defined.

KBK for reflecting business operations and other income-generating activities 016 3 02 01 020 02 0000, where:

016 - (KBK), administrator code, i.e. Regional Health Department (budget funds manager), in accordance with Appendix 6 "List of direct recipients of funds from the federal budget" (PPP) to the Instructions;

3 02 - income group "Income from entrepreneurial and other income-generating activities", subgroup "Market sales of goods, works, services" from Appendix 1 "Classification of budget incomes of the Russian Federation" to the Instructions;

01 020 - item "Revenues from the sale of services", sub-item "Revenues from the sale of services rendered by institutions under the jurisdiction of government bodies of the constituent entities of the Russian Federation";

02 - code of the income element corresponding to the budget of the constituent entity of the Russian Federation;

0000 - program (subroutine), which in this case is not defined;

211 - 340 - (EKR), corresponding codes of the economic classification of expenses in accordance with Appendix 5 "Economic classification of expenses of the budgets of the Russian Federation" to the Instructions.

The limits of budgetary obligations brought by the Department of Healthcare of the region (the manager of budgetary funds) and received by OSPK are reflected in the entry in the Certificate (f. 0504833) for the corresponding KOSGU. Registration of the Help f. 0504833 is carried out in accordance with the Letter of the Ministry of Finance of Russia N 02-14-10a / 462, the Treasury of Russia N 42-7.1-01 / 5.1-58 of 18.03.2005. The entries will be as follows:

Operations for the acceptance of obligations by the Regional Blood Transfusion Station - the recipient of funds, are carried out simultaneously with the transactions on their occurrence on the basis of documents confirming their acceptance - contracts and other documents that certify the fact of the transaction.

In our example, OSPK entered into an agreement No. 256 dated April 1, 2006 with Teplosnabzhenie LLC for the supply of heat energy in the II quarter of 2006 in the amount of 500,000 rubles. On the basis of the request (act) of Teplosnabzhenie LLC dated April 30, 2006 No. AA-000100, payment order No. 61 for payment of utilities for April 2006 in the amount of 150,000 rubles was drawn up and submitted to the treasury body. (including VAT 18%). It was held by the Treasury on the same date, April 30, 2006.

After registering the budget obligation with the treasury body (assigning the budget obligation number), it is reflected in the accounting of the OSPK:

• budgetary monetary obligations on payment of utilities for the II quarter of 2006 in the amount of 500,000 rubles. (including VAT 18%)

At the stage of authorization of expenses, when registering obligations taken by the OSPK, preliminary control of the accepted volumes of these obligations is carried out within the limits of the received limits:

• expenses were written off from the budget for utilities for April 2006 in the amount of 150,000 rubles. (including VAT 18%) based on the requirement (act) of the utility supplier

• funds were written off from the personal account for accounting of budgetary funds, opened in the treasury body, according to payment order No. 61 of April 30, 2006 in the amount of 150,000 rubles. (including VAT 18%) to pay utility bills

From the personal account of the OSPK, on \u200b\u200bthe basis of the Application for receipt of cash dated April 4, 2006, they were received at the cashier by an incoming cash order on April 5, 2006 cash in the amount of 2000 rubles. to pay for other services (notary services). The money was issued under the report to the head of the economic department E.S. Sergeeva.

To withdraw cash by check, an Application for receiving cash is drawn up (f. 0510033 in accordance with Appendix No. 3 to the Order of the Ministry of Finance of Russia dated 09.21.2004 N 85n "On the procedure for providing recipients of funds from the budgets of the budgetary system of the Russian Federation with cash" (hereinafter - Order N 85n )).

The indicators of the budget classification specified in the Application must reflect the content of the operation in accordance with the directions of use of funds, reflected in the column of the money order "Purpose of expenditure".

According to clause 1 of Order N 85n, to carry out operations with cash of recipients of funds, the Federal Treasury authorities open accounts on balance account 40116 "Funds for paying cash to budget recipients" (hereinafter account 40116) at the institution of the Bank of Russia or credit institutions.

To support account 40116, accounts are written off from accounts 40105 "Federal budget funds" and 40503 "Funds of enterprises in federal ownership. Non-profit organizations" and funds are credited to account 40116.

With this order, temporary cash gaps occur. A similar situation arises when depositing cash to a personal account. The reasons for the occurrence and the details of the reflection of the arising temporary cash gap were previously outlined in the joint Letter of the Ministry of Finance of Russia N 02-14-10a / 462 and the Federal Treasury N 42-7.1-01 / 5.1-58 dated 03/18/2005 "On the procedure for applying the Rules for securing cash recipients of budget funds ". However, with the introduction of the Order of the Ministry of Finance of Russia dated February 10, 2006 N 25n (hereinafter - Order N 25n) changes to the Instruction on budgetary accounting, the scheme of accounting records of transactions will change and will be discussed below.

The basis for reflecting the transaction on cash expense on the corresponding personal account of the recipient of budgetary funds is the Application with the mark of the Federal Treasury body on execution (stamp "Fulfilled"). The recipient of budgetary funds, on the basis of the Application with a mark of execution, attached to the Statement from the corresponding personal account, forms an entry in the accounting.

In the accounting of OSPK, the receipt of funds from a personal account to pay for other services (notary services) is reflected as follows:

• reflected the transaction on cash expense 04.04.2006 on the personal account of OSPK on the basis of an Application with a mark of the Federal Treasury body - 2000 rubles.

• money was received at the cashier's office under the cash receipt order N 30 dated 05.04.2006 for payment of other services - 2000 rubles.

• cash was issued under the report of E.S. Sergeeva under the cash outflow order N 56 dated 05.04.2006 for payment of other services - 2000 rubles.

Adopted advance report No. 36 dated April 25, 2006 by the head of the economic department E.S. Sergeeva on the amounts spent issued against the report for payment of other services in the amount of 1800 rubles. The remainder of the unspent funds was returned to the OSPK cash office on receipt of cash order No. 42 dated April 25, 2006 in the amount of 200 rubles.

The business transaction data postings are as follows:

• expenses for payment of other services in the amount of 1800 rubles were written off. on the materially responsible person E.S. Sergeeva according to advance report No. 36 dated April 25, 2006.

• returned to the cashier the remainder of the unused advance payment under the cash receipt order N 42 dated April 25, 2006 in the amount of 200 rubles.

The regional blood transfusion station, on the basis of consignment note N 178 of April 28, 2006, donated blood components to the regional medical and prophylactic institution in the amount of 9,000 rubles.

The write-off of the cost of blood components released free of charge to medical and preventive institutions, with the publication of Order No. 25n, is expensed depending on the subordination of institutions or the level of budgets from which they are financed.

In this case, a gratuitous transfer is carried out between institutions subordinate to one main manager. The record is made in the account:

The first 17 characters in the balance sheet account 1 30404 241 correspond to the classification of administrators and the classification of expenditures of the budgets of the Russian Federation, namely, the values \u200b\u200b- 016 09 01 4720000 327, where:

016 - (KBK), expense administrator code, i.e. Department of Healthcare of the region (manager of budgetary funds), in accordance with Appendix 6 "List of direct recipients of funds from the federal budget" (PPP) to Directions N 152n;

09 01 - (FKR), section and subsection code denoting "Healthcare", in accordance with Appendix 2 "Functional classification of budget expenditures of the Russian Federation" to the Guidelines;

472 0000 - (KCSR), target item "Blood transfusion stations" from Appendix 3 "List of target items of the functional classification of budget expenditures of the Russian Federation" to the Guidelines;

327 - (CWR), the type of expenses "Supporting the activities of subordinate institutions" from Appendix 4 "List of types of expenses for the functional classification of expenditures of the budgets of the Russian Federation" to the Instructions.

On the basis of the agreement concluded with the hospital No. 221 of the Navy and the invoice for the release of materials to the side (f. 0315007) No. 345 dated April 29, 2006, OSPK issued an invoice No. 345 dated April 29, 2006 to the hospital for sold to the hospital No. 221 Navy blood components in the amount of 5600 rubles. (without VAT).

This operation is reflected in the accounting:

Funds were credited to the current account for the extra-budgetary activities of the OSPC for the sold blood components:

The accounting of cash receipts to the current account in the bank, reflected in the accounting for the debit of account 2 20101 510 "Receipt of funds of the institution to bank accounts", is kept on off-balance account 17 "Receipts of funds to the bank accounts of institutions" in multigraph cards f. N 0511807.

The examples given give a general idea of \u200b\u200bthe procedure for applying budget classification codes in budget accounting accounts, focusing on interests budgetary institutions... It is impossible to cover all business transactions without exception in one article, however, an explanation of the main business transactions will allow readers to navigate in such a difficult regulatory document as new Instruction on budget accounting.

T.V. Druzhinina

Budget classification can be 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 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.

Since 2016, the income subtype 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 income is determined by the type and subspecies of budget revenues 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, 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 type 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 details, if 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 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 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

1. Penalties collected from the supplier are referred to article 140 "Amounts of compulsory withdrawal" of KOSGU and are reflected by 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 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 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 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 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 appropriate codes of sub-articles, elements and sub-types of budget revenues.

1. 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 cost of inventories" of KOSGU reflects income from the disposal of inventories, including from their sale.

1. 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 revenues 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 for 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.

Hello! In this article, we will tell you what KBK is and why it is needed.

Today you will learn:

1. In what documents can you find the KBK;
2. How are the numbers in the KBK deciphered;
3. What innovations have touched the KBK in 2019.

Changes in 2019

In 2016, new standards for the application of KBK were developed. Some codes have been removed and new ones have been added. In addition to the listed changes related to the simplified tax system and insurance premiums, there are others, no less important.

Since 2017, the following major innovations have occurred:

• The number of codes intended for payment of personal income tax... This is due to the addition of classifiers for interaction with foreign partners;
• Income tax has also been replenished with new codes due to their need to control transfers with foreign counterparties. Also, for this type of deductions, new BCCs appeared related to the payment of fines and penalties;
• IN new edition The classifier excluded some BCFs related to alcohol and heating oil.

• Income tax has been supplemented with a new code related to interest income from bonds in rubles. The innovation concerns bonds issued for the period from 01.01.2017. until 31.12.2021
• Excise taxes were supplemented by the code of electronic cigarettes and other mixtures containing nicotine.
• The introduction of the resort tax also required the creation of a new code to pay it.

2019 introduced two new significant KBKs. They were approved by order of the Ministry of Finance No. 245n dated 30.11.2018. These are:

• Professional income tax for the self-employed.

Single tax payment for individuals - a certain amount that can be transferred against payment of property taxes: land, transport and others. Inspectors will carry them to the appropriate KBK.

The KBK associated with:

• By payment;
• Translation;
• Tax on vehicles;
• for organizations;

KBK for personal income tax 2019

BCK table for insurance premiums 2019

• Payment of contributions for employees and other individuals

• Payment of insurance premiums for additional tariff

• Payment of fixed insurance premiums to individual entrepreneurs

• Payment of contributions for employees from accidents

BCC for VAT in 2019

KBK on state duties

KBK according to simplified taxation system in 2019

KBK for 2019 under Excise taxes

KBK 2019 for property tax of legal entities

KBK on land tax in 2019

KBK for UTII in 2019

KBK for income tax in 2019

KBK on Patent in 2019

KBK on (MET) - mineral extraction tax

BCC for Unified Agricultural Tax - Unified Agricultural Tax

KBK 2019 on taxes and levies in Crimea and Sevastopol

Payment of resort tax

The tax can be introduced from 05/01/18. in the Krasnodar Territory, Altai, Stavropol and some territories of Crimea. For these purposes, a new KBK was introduced - "Kurortny tax". Its code: 000 1 15 08000 02 000 140, where instead of the first three digits - "000" you will need to put down the code of the administrative territory where the fee is collected.

KBK on trade collection 2019

KBK for transport tax in 2019

Other payments and fees

The need for KBK

There are many codes that are used by government agencies to simplify the control of the activities of individuals and. In addition to them, there are those that are necessary for the timely and targeted receipt of payments. These codings include KBK - the budget classification code.

It means a sequence of numbers that will direct any payment to its destination. All payments received by tax authority, have their own "place". For example, you pay taxes on or pay advance payment for extra-budgetary contributions - these amounts have different purposes, and therefore will be taken into account in different directions.

So that all amounts received by government agencies are not confused and it is clear why they were transferred, everyone money transfer assigned by the KBK. This is an extensive classifier that includes many codes for a variety of payment purposes.

KBK is required for:

• Correct sending of funds;
• Tracking the history of transfers;
• Simplification of accounting in government departments;
• Financial flow management;
• Fixing a debt on an account.

In what documents is the KBK affixed

Budget classification codes - these are the required attributes of payment orders:

• Fines;
• Penalty interest;
• Tax amounts;
• Contributions to extrabudgetary funds.

In addition, the KBK must be indicated in some declarations:

• Transport tax;
• By ;
• By .

If you need to fill out a declaration or issue a payment order using the KBK, you can always find a list of current codes on the official website of the tax service. This is convenient if you do not know the decoding of the codes, but it is necessary to draw up a document.

Any payment order generated, for example, by the tax office already has a BCC. You do not need to look for it and put it down yourself. By the numbers contained in this code, the payee will immediately determine the purpose of the transfer and will correctly take it into account in their activities.

We decrypt the KBK

Any code in the KBK classifier includes 20 digits, each of which has its own purpose:

• The numbers from the first to the third mean the addressee to whom the payment is intended (for example, code 182 is the tax office, 392 is the Pension Fund, and 393 is the Social Insurance Fund);
• The fourth digit means the payment group (if the tax authority receives the amounts to its account, then they are characterized by income and are marked with a unit);
• The fifth and sixth digits mean a subgroup of the previous category, that is, the type of income (for example, 06 is property tax, 08 is a state duty, and 16 is various fines);
• From the seventh to the eleventh digits - explain in more detail the essence of income and its subsection;
• The numbers 12 and 13 indicate at what level the payments are credited (for example, the federal budget is designated "01", and regional receipts - "02");
• The numbers from 14 to 17 determine what exactly the funds were transferred to (for example, making the main payment - 1000, payment of penalties - 2000, and fines - 3000);
• Figures from 18 to 20 classify the types of income paid to the budget (120 are income from property, 130 - from the provision of services for a fee, 160 - transfers for social purposes).

Let's look at digital values \u200b\u200busing the example of KBK182 101 02010 01 1000 110:

• 182 - the payment was sent to tax office;
• 1 - income of the tax authority;
• 01 - payment of income tax;
• 02010 - the employer acts as a tax payment agent;
• 01 - payment was made to the federal budget;
• 1000 - payment of the tax itself;
• 110 - income from tax receipts.

The considered BCC 182 101 02010 01 1000 110 means a transfer for legal entities for their employees. The payment is transferred to the account of the federal tax office.

Changes to the KBK on insurance and tax contributions

In 2017, a lot of new things were introduced into the budget classification. The changes concern, in particular, contributions to extrabudgetary funds. Now these payments are under the control of the tax authority. Exceptions are payments related to work-related injuries. They also need to be transferred to the Social Insurance Fund.

As the payee has changed, the classifier code has changed. In 2018, it is necessary to apply only new codes that were introduced on January 1, 2017. Previous codes cannot be used.

If earlier the first three digits were designated as 392 (PFR) and 393 (Social Insurance Fund), now it is necessary to put down 182 for these contributions to the KBK (the recipient of the transfer is the tax office).

We fill out a receipt for payment of tax

To pay a tax or a fine on it, you must correctly fill out a settlement document in accordance with the unified form 0401060. The KBK is indicated in line 104.

Basic rules when filling out a payment document:

• The addressee (line 16) must indicate the tax office (abbreviated);
• In the field for TIN (line 61), the tax number (10 digits) is indicated;
• The accrual identifier will be equal to "0" if it is current payment (22nd line);
• KBK is indicated as "182";
• specified in field 103 and equal to 9 digits;
• Line 105 contains the OKTMO code, which is 8 or 11 digits, depending on the region;
• Field 106 indicates the purpose of the payment. Contains 2 capital block letters (for example, current payments are indicated by the combination "TP");
• Line 107 indicates the payment period (for example, the entry "КВ.03.2017" means payment for the third quarter);
• The 108th line defines the basis for the payment (the value "TP" says that the payment is made at the request of the tax authority);
• Line 109 reflects the date on which the basis for the payment appeared;
• Line 110 has not been filled in since 2015 (we put down "0");
• The 21st field reflects the order of payment (when paying tax we put "5").

You can easily compose a payment order using the official website of the tax service. By going to the website of the state structure, you can generate a document for payment of tax and pay at any bank or through personal Area... In this case, KBK and other encodings will be set automatically. It also contains a table with the entire list of KBK.

If there is a mistake in the KBK

If for some reason you made a mistake while writing the BCC, then the tax office should not regard this fact as a lack of payment. In any case, this is what the Tax Code says. In fact, fines can be charged.

Since the funds that were sent with incorrect details cannot be found quickly, you will also be charged with arrears, which threatens penalties. Hundreds of payments are received daily by the tax office, and finding yours among them is not an easy task that few people want to do.

To assure the tax authority that you are a bona fide payer, you must:

• Contact the bank where you made the transfer and ask for a payment order with a note from the bank that the payment was made;
• Write an application to search for your payment.

After the tax operator receives supporting documents from you, the payment will be found and credited in your favor.

If you made a mistake in the KBK when drawing up the declaration, then you can submit clarifying reports. It is better to attach to it explanatory note, in which it is recommended to indicate your mistake and the date of filing the initial declaration.

It is important to understand that if a non-existent BCC appears in field 104, the bank will not accept such a payment order. In this case, you can immediately correct the inaccuracy. Most often, if there is an error in the KBK numbers, the payment goes to another department or is regarded as unclear. However, it is highly likely that it will still reach the addressee and be credited. You will not be considered a lawbreaker if you make the transfer on time.

If you received a fine for the fact that the payment was received by the tax office out of time due to an error in the KBK, you can challenge the actions of tax representatives. There have already been such cases, and the court sided with the plaintiff.

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 the changes to the KBK provided for by the Order of the 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 employees of banking and budgetary institutions. It characterizes a certain monetary transaction and is a convenient way to group expenses / incomes received by the budget. Created on the basis of the RF Budget Code.

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 a 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 of 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. They can be conditionally divided into several groups, consisting of 1-5 characters:

№1-3 - a code indicating the addressee for which they are intended cash receipts (territorial FTS, insurance and pension funds). For example, to pay KBK for personal income tax in 2017 put the figure "182", for contributions to Pension Fund - "392".
№ 4 - show a group of 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 disclose the item and the sub-item of income.
No. 12 and 13 - reflect the level of the budget, which is planned to receive funds. 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:

1. making the main payment - "1000";
2. accrual of penalty interest - "2100";
3. payment of the fine - "3000";
4. deduction of interest - "2200".

# 18 - 20 - reflects the category of income received by a government department. For example, funds intended for payment of tax are indicated by the code "110", and gratuitous receipts - "150".

Example... Sirius contributes to insurance against accidents and occupational diseases that may occur while performing work duties. Depending on the situation, the BCC indicated in the payment document may differ:

- 393 1 02 02 050 07 1000 160 - with the timely transfer of funds;
- 393 1 02 02 050 07 2100 160 - in case of payment of a penalty;
- 393 1 02 02 050 07 3000 160 - payment of a fine by compulsory payment.

How to find out the organization's BCF?

For payers who find it difficult to understand all the numbers, we recommend using our new 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 the 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:

1. Corporate income tax - applies to companies working with foreign companies and receiving income from them.
2. USN - 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.
3. Insurance premiums - since 2017, the tax inspectorate will be in charge of administration (with the exception of "injury" contributions), 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 \u200b\u200beven when making a payment for the previous period, otherwise the funds will not be considered paid.

To prevent troubles when making financial transactions, our kBK table for 2017prepared by financiers based on data from the RF Ministry of Finance. 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

A payment is a 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:

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.

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