Budget classification. Budget classification Classification of budget institutions
Changes have been made to the Budget classification. They relate to KOSGU, KVR and other codes, sections and subsections of the classification.
Amendments provided for by Order of the Ministry of Finance of Russia dated June 16, 2017 No. 95n
Order No. 95n introduced new target items to reflect the costs of implementing certain federal target programs, including the Federal Targeted Program "Development of the penal system (2017 - 2025)", and also identified new areas for spending budget funds related to the provision of subsidies to finance a number of events.
Changes to the budget classification - order No. 84n dated June 6, 2017
Officials updated Directive No. 65n (). The rules by which financial authorities will formulate target budget items are changing.
The Ministry of Finance has updated budget classification codes.
Expenses of local budgets, which will be carried out at the expense of regional and federal subsidies, will be reflected according to the target item, the code of which includes the values R0000 - R9990. At the same time, the name of the direction of expenditures and the target item, which contain the values R0000 - R9990, L0000 - L9990, S0000 - S9990, will not include an indication of the name of the federal transfer - the source of financial support for the expenditure obligation of the corresponding budget.
Download the correspondence table between KVR and KOSGU for 2017
Expenses of local budgets, which are carried out at the expense of subventions provided from the regional budget, will be reflected in similar areas of expenses for which the entity financed the funds (R0000 - R9990).
Expenses that local authorities spend at the expense of the reserve fund of the President of the Russian Federation and the reserve fund of the Government of the Russian Federation will need to be reflected in separate areas of expenditure. In this case, the value “F” must be included in the fifth digit of the expense direction code.
Table. Income codes for intergovernmental transfers
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Revenue code |
Type of income |
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2 02 45390 00 0000 151* |
Interbudgetary transfers transferred to budgets for financial support of road activities |
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2 02 45390 03 0000 151** |
Interbudgetary transfers transferred to the budgets of intracity municipalities of federal cities for the financial support of road activities |
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2 02 45390 04 0000 151** |
Interbudgetary transfers transferred to the budgets of city districts for the financial support of road activities |
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2 02 45390 05 0000 151** |
Interbudgetary transfers transferred to the budgets of municipal districts for financial support of road activities |
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2 02 45390 10 0000 151** |
Interbudgetary transfers transferred to the budgets of rural settlements for financial support of road activities |
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2 02 45390 11 0000 151** |
Interbudgetary transfers transferred to the budgets of city districts with intra-city division for financial support of road activities |
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2 02 45390 12 0000 151** |
Interbudgetary transfers transferred to the budgets of intracity districts for the financial support of road activities |
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2 02 45390 13 0000 151** |
Interbudgetary transfers transferred to the budgets of urban settlements for the financial support of road activities |
* - this code is not used to account for income from excise taxes on cider, poire, and mead.
** - these codes take into account income from the tax levied in connection with the use of the patent taxation system, credited to the budgets of municipal districts, settlements of municipal districts (if municipal legal acts establish appropriate deduction standards).
Correspondence table of sections and subsections with KVR
In addition to changes to Instruction No. 65n itself, on February 28, the Russian Ministry of Finance published an updated table on its official website, according to which an accountant can check whether the codes of sections and subsections in the accounting account number correspond to the codes of types of expenses. In particular, the following correspondences appeared in the table:
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Purpose of payment |
Subsection |
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Payment of corporate property tax and land tax |
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Payment of other taxes and fees |
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Payment of other payments |
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Other payments, with the exception of the wage fund of institutions, to persons involved in accordance with the law to perform certain powers |
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Purchase of goods, works, services for the benefit of citizens for the purpose of their social security |
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Other payments to the population |
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Insurance premiums for compulsory medical insurance of the non-working population |
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Other pensions, social supplements to pensions |
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Other payments to the population |
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Other payments, with the exception of the wage fund of state (municipal) bodies, to persons involved in accordance with the law to perform certain powers |
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Benefits, compensation and other social payments |
Changes in budget classification introduced by order No. 246n dated December 29, 2016
Order No. 246n dated December 29, 2016 was submitted to the Ministry of Justice for registration. Changes are provided for in the target items of expenditure and income classification.
Changes in budget classification made by order No. 230n dated December 7, 2016
Order No. 230n dated December 7, 2016 was recognized as not requiring registration and came into force from the date of signing. Now, according to expense type code 853, you need to transfer to the budget:
- enforcement fees (Article 112 of the Federal Law of October 2, 2007 No. 229-FZ “On Enforcement Proceedings”);
- court fines (Article 119 of the Arbitration Procedural Code of the Russian Federation);
- fines and fees imposed by acts of bodies and officials in cases of administrative offenses;
- patent fees;
- consular fees.
Changes in budget classification introduced by order No. 38n dated April 1, 2016
General provisions
Changes in expense type codes (CWR)
Financiers have increased the list of expenses that should be paid under CVR 853
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KVR number |
Before changes are made |
After making changes |
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Capital investments in the construction of real estate by state (municipal) institutions |
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Grants in the form of subsidies to budgetary institutions |
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Grants in the form of subsidies to autonomous institutions |
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Subsidies to non-profit organizations (except for state (municipal) institutions) |
Changes in KOSGU codes
Briefly about other changes
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KOSGU code |
Before changes are made |
After making changes |
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General provisions |
1. The general provisions have been supplemented with a list of KOSGU codes, which include: |
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Features of the use of KOSGU |
Institutions in their accounting policies could provide for additional detail of transactions under articles 130, 180, 290, 310, 320 and 340 |
Additional detail can also be provided under articles 120, 140, 330, 530 (within the third digit of the code) |
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Pensions, benefits paid by public sector organizations |
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other expenses |
other expenses |
From May 8, new editions of instructions of the Ministry of Finance of Russia No. 157n, No. 162n, No. 174n and No. 183n come into effect
Find out about the new KOSGU codes from the special review prepared by experts from the Garant company “How the procedure for applying KOSGU has changed in 2018” in the online version of the GARANT system. Get full access for 3 days for free!
In particular, new accounting accounts appeared and the procedure for using existing ones changed. Please note the most important changes to the chart of accounts:
Take into account in account 101 03 only those objects that are intended exclusively for renting out or increasing the value of real estate.
If the real estate is intended to complete the task, but is temporarily transferred to an operating lease, there is no need to transfer it to account 101 03 - such objects belong to “real estate occupied by the accounting entity.”
Take into account in account 101 07 animals and plants, the natural growth and reproduction of which are under the direct control of the institution, in particular, perennial plantings. During the inter-reporting period, transfer them from account 101 08 to account 101 07.
Objects of the library collection that were accounted for on account 101 07 before 01/01/2018 are transferred to account 101 08 “Other fixed assets”
To account for rights of use under operating leases and investments under finance leases, use accounts in group 40.
Until January 1, 2018, group 40 was used to account for leased items. The updated chart of accounts does not contain special accounts for accounting for leased items. Now leased property must be accounted for according to the general rules established by the “Rent” standard. Accordingly, leased objects related to non-operating (financial) leases must be transferred to the inter-reporting period from group 40
Order 65n as amended for 2017
Articles on the topic
A number of amendments were made to the Procedure for applying budget classification in 2016. In the article we will talk about them and analyze Order 65n with changes for 2017.
Changes to the Procedure for applying budget classification in 2017
In 2016, a number of amendments were adopted to the Order on the procedure for applying budget classification dated July 1, 2013 No. 65n. We would like to inform you of the changes for 2017. Here are the three main documents that made changes to Order No. 65n:
- Order of the Ministry of Finance of Russia dated February 16, 2016 No. 9n;
- Order of the Ministry of Finance of Russia dated April 1, 2016 No. 38n;
- Order of the Ministry of Finance of Russia dated June 20, 2016 No. 90n.
We remind you that Order No. 65n, as amended for 2017, establishes a budget classification, which includes a classification of income, a classification of expenses, a classification of sources of financing budget deficits, as well as a classification of operations of public legal entities.
Budget classification is a grouping of income and expenses used for maintaining budget accounting, drawing up budget and other financial reporting. It ensures comparability of budget indicators of the budget system of the Russian Federation.
The main thing is that this document establishes the principles of purpose, structure, and general requirements for the procedure for the formation and application of budget classification codes of the Russian Federation.
New KBK codes for paying taxes in 2017
The main amendments that will directly affect taxpayers were introduced to Order 65n by Order of the Ministry of Finance of Russia dated June 20, 2016 No. 90n. And here are the changes you will have to face for 2017.
A new KBK code will appear in the budget classification of income for paying tax on profits received by controlled foreign companies. The new KBK code for paying this tax is 182 1 01 01080 01 1000 110.
Another change concerns companies that apply a simplified taxation system. Legislators abolished the separate KBK code for paying the “minimum” tax under the simplified tax system.
Now “simplified” people need to transfer the “minimum” tax to the general KBK code, according to which companies using the simplified tax system with the object “income minus expenses” pay tax. We remind you that for this you need to use the code - 182 1 05 01050 01 1000 110.
Comparative table of KBK codes 2016 and 2017
There is no need to review the entire order 65n in search of changes for 2017. For the convenience of taxpayers, the website of the Ministry of Finance of Russia contains a comparative table of types of budget revenues of the budget system of the Russian Federation and the corresponding codes of subtypes (groups, analytical groups) of budget revenues.
You can find it in the “Documents” section; in the table you will see which KBK codes that were in force in 2016 are no longer used in 2017. In the corresponding column on the line opposite the KBK code it will be indicated - “Excluded”.
If in 2017 neither the BCC code nor the name of the tax (payment) or contribution changes, the corresponding column will be empty. Or it will indicate the new (changed) name of the tax.
We believe that before filling out a payment order for the transfer of a tax (fee) or contribution, it makes sense to clarify the KBK code and the name of the tax using this table, then the tax will be credited for its intended purpose.
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Order of the Ministry of Finance of Russia dated November 17, 2017 N 194n “On amendments to the order of the Ministry of Finance of the Russian Federation dated March 30, 2015 N 52n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application"
Order of the Ministry of Finance of Russia dated November 17, 2017 N 194n
“On amendments to the order of the Ministry of Finance of the Russian Federation dated March 30, 2015 N 52n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, and guidelines for their application"
In order to establish a uniform procedure for maintaining accounting records by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, I order:
1. To amend the order of the Ministry of Finance of the Russian Federation dated March 30, 2015 N 52n “On approval of forms of primary accounting documents and accounting registers used by government bodies (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, and Methodological guidelines for their application" (registered with the Ministry of Justice of the Russian Federation on June 2, 2015, registration number 37519) as amended by order of the Ministry of Finance of Russia dated November 16, 2016 N 209n "On amendments to some orders of the Ministry of Finance of the Russian Federation in order to improve budget (accounting) accounting and reporting” (registered with the Ministry of Justice of the Russian Federation on December 15, 2016, registration number 44741) (hereinafter referred to as changes), according to the appendix to this order.
2. Establish that the Inventory list (matching sheet) for objects of non-financial assets (form code 0504087) and the Statement of discrepancies based on inventory results (form code 0504092) as amended in accordance with Appendices No. 1 and No. 2 to the changes are applied by accounting entities according to their organizational and technical readiness , but no later than January 1, 2018.
The Order of the Ministry of Finance of Russia on the approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local governments, governing bodies of the State Voluntary Fund, state (municipal) institutions has been adjusted.
The effect of the order is extended to the Roscosmos State Corporation.
The form of the Inventory inventory (matching sheet) for non-financial assets (form code 0504087) and the form of the Statement of Discrepancies based on inventory results (form code 0504092) are set out in a new edition. In particular, the location of the inventory is now indicated.
The updated forms are used by accounting entities according to their organizational and technical readiness, but no later than 01/01/2018.
Some forms have been clarified.
Order of the Ministry of Finance of Russia dated November 17, 2017 N 194n “On amendments to the order of the Ministry of Finance of the Russian Federation dated March 30, 2015 N 52n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application"
Registration N 49282
Order of the Ministry of Finance of Russia dated June 16, 2014 N 49n (as amended on September 22, 2016) “On approval of the List of types of activities for which the federal executive bodies exercising the functions of developing state policy and legal regulation in established areas of activity form the basic ( sectoral) lists of state and municipal services and works" (Registered with the Ministry of Justice of Russia on July 10, 2014 N 33056)
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
ABOUT APPROVAL OF THE LIST
TYPES OF ACTIVITIES FOR WHICH FEDERAL AUTHORITIES
OF THE EXECUTIVE POWER PERFORMING THE FUNCTIONS OF DEVELOPING
BASIC (INDUSTRIAL) LISTS OF STATE RESIDENTS ARE BEING FORMED
AND MUNICIPAL SERVICES AND WORKS
In accordance with paragraph 3 of the Rules for the formation and maintenance of basic (sectoral) lists of state and municipal services and works, approved by Decree of the Government of the Russian Federation of February 26, 2014 N 151 (Collection of Legislation of the Russian Federation, 2014, N 10, Art. 1041), I order:
Approve the attached List of activities for which the federal executive authorities, performing the functions of developing state policy and legal regulation in established areas of activity, formulate basic (industry) lists of state and municipal services and works.
by order of the Ministry of Finance
GOVERNMENT POLICY AND REGULATION
REGULATION IN ESTABLISHED FIELDS OF ACTIVITY,
Documents of the Ministry of Finance of the Russian Federation
(Enter the number and/or part of the title or date of the document.
IMPORTANT: the document date is entered in the format “dd.mm.yyyy”)
“On amendments to the Procedure for authorizing expenses of federal budgetary institutions and federal autonomous institutions, personal accounts for which are opened in territorial bodies of the Federal Treasury, the source of financial support of which are subsidies received in accordance with paragraph two of paragraph 1 of Article 78.1 and Article 78.2 of the Budget Code of the Russian Federation , approved by order of the Ministry of Finance of Russia dated December 13, 2017 N 226n" (Registered with the Ministry of Justice of Russia on May 14, 2017
“On the verification by the Federal Treasury of documents confirming the implementation of budget expenditures of a constituent entity of the Russian Federation”
“On the requirements for auditors in relation to combating the legalization (laundering) of proceeds from crime and the financing of terrorism”
“On amendments to the Rules for the provision of subsidies from the federal budget to federal budgetary institutions under the jurisdiction of the Ministry of Finance of the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated February 25, 2015 N 29n” (Registered with the Ministry of Justice of Russia on May 28, 2018 N 51194)
“On approval of the Rules for the provision of subsidies from the federal budget to federal budgetary institutions under the jurisdiction of the Ministry of Finance of the Russian Federation” (Registered with the Ministry of Justice of Russia on March 24, 2015 N 36551)
“On clarification of the Rules for treasury support of state defense order funds in the currency of the Russian Federation in cases provided for by the Federal Law “On the Federal Budget for 2018 and for the planning period of 2019 and 2020”, approved. Decree of the Government of the Russian Federation dated December 28, 2017 N 1680″
“On amendments to the Administrative Regulations for the provision by the Federal Tax Service of state services for state registration of legal entities, individuals as individual entrepreneurs and peasant (farm) households, approved by Order of the Ministry of Finance of the Russian Federation dated September 30, 2016 N 169n” (Registered in Ministry of Justice of Russia 06/22/2018 N 51407)
“On the formation of separate forms of budget (accounting) reporting”
“On approval of the program for the development of federal accounting standards for 2018 - 2020. and on declaring invalid the order of the Ministry of Finance of the Russian Federation dated June 7, 2017 N 85n “On approval of the program for the development of federal accounting standards for 2017 - 2019.” and on declaring invalid the order of the Ministry of Finance of the Russian Federation dated May 23, 2016 N 70n “On approval of the program for the development of federal accounting standards for 2016 -
“On the formation of a government contract identifier”
“On approval of the approximate job regulations of a federal civil servant of the Ministry of Finance of the Russian Federation and on the invalidation of Order of the Ministry of Finance of the Russian Federation dated March 17, 2014 N 16n” (Registered with the Ministry of Justice of Russia on 05/08/2018 N 51027)
“On the procedure for transferring subsidies to reimburse part of the costs of agricultural producers for the payment of insurance premiums accrued under agricultural insurance contracts” (together with the “Letter” of the Ministry of Finance of Russia dated April 13, 2018 N 09-10-07/25003)
“On sending explanations on the procedure for generating a Report on expenses for the purpose of co-financing which a Subsidy was provided, in the form in accordance with Appendix No. 6 to the Standard Form of an agreement on the provision of a subsidy from the federal budget to the budget of a constituent entity of the Russian Federation, approved. By Order of the Ministry of Finance of Russia dated December 13, 2017 N 232n “
“On the procedure for transferring funds when paying the obligations of legal entities within the amount necessary to pay for goods actually delivered, work performed, services rendered”
“On the competence of customs authorities to carry out customs operations in relation to excisable and other certain types of goods” (Registered with the Ministry of Justice of Russia on May 24, 2018 N 51180)
“On the procedure for paying budget obligations arising on the basis of government contracts for the supply of goods, provision of services, performance of work subject to payment in 2017”
“On the publication of Order of the Ministry of Finance of Russia dated March 31, 2018 N 64n”
“On declaring invalid the order of the Ministry of Finance of the Russian Federation dated July 7, 2010 N 69n “On approval of the tax return form for indirect taxes (value added tax and excise taxes) when importing goods into the territory of the Russian Federation from the territory of member states of the customs union and The procedure for filling it out" (Registered with the Ministry of Justice of Russia on April 28, 2018 N 50942)
“On the recognition as invalid of paragraph 29 of the Regulations on maintaining accounting and financial statements in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 N 34n” (Registered with the Ministry of Justice of Russia on April 25, 2018 N 50890)
“On approval of the Regulations on accounting and financial reporting in the Russian Federation” (Registered with the Ministry of Justice of Russia on August 27, 1998 N 1598)
“On amendments to the Rules for the implementation of work on the acceptance, storage and maintenance of records of valuables of the State Fund of Russia in special accounts, approved by Order of the Ministry of Finance of the Russian Federation dated June 9, 2014 N 46n” (Registered with the Ministry of Justice of Russia on 05/07/2018 N 51000)
“On the issue of using federal special stamps and excise stamps”
“On approval of the Rules for the implementation of work on the acceptance, storage and accounting of valuables of the State Fund of Russia in special accounts” (Registered with the Ministry of Justice of Russia on July 28, 2014 N 33303)
“On amendments to the order of the Ministry of Finance of the Russian Federation dated January 30, 2018 N 42”
“On the issue of clarification of the procedure for returning funds from the budget of a constituent entity of the Russian Federation to the federal budget”
“On approval of the informatization plan of the Ministry of Finance of the Russian Federation for 2018 and for the planning period of 2019 and 2020”
“On approval of the Regulations on verifying the accuracy and completeness of information provided by citizens applying for filling certain positions, and employees filling certain positions on the basis of an employment contract in organizations created to perform the tasks assigned to the Ministry of Finance of the Russian Federation, as well as compliance by employees with these organizations requirements for official conduct" (Registered with the Ministry of Justice of Russia on April 26, 2018 N 50913)
“On the direction of reviewing typical mistakes made when filling out certificates of income, expenses, property and property-related obligations”
“On amendments to paragraph 15 of the Procedure for completing operations for the execution of the federal budget in the current financial year, approved by order of the Ministry of Finance of the Russian Federation dated June 6, 2008 N 56n” (Registered with the Ministry of Justice of Russia on April 18, 2018 N 50813)
“On the legality of including in agreements provisions on the implementation by territorial bodies of the Federal Treasury of certain functions of financial bodies for the execution of budgets of constituent entities of the Russian Federation”
“On amendments to Appendix No. 1 to the order of the Ministry of Finance of the Russian Federation dated November 24, 2016 No. 512”
“On approval of the List of legal acts and their individual parts (appendices) containing mandatory requirements, compliance with which is assessed when carrying out control measures during the implementation of federal state assay supervision and the procedure for maintaining the specified list”
“On approval of the Procedure for completing operations to execute the federal budget in the current financial year” (Registered with the Ministry of Justice of Russia on June 27, 2008 N 11894)
“On amendments to the annexes to the order of the Ministry of Finance of the Russian Federation dated December 23, 2010 N 183n “On approval of the Chart of Accounts of accounting of autonomous institutions and Instructions for its application” (Registered with the Ministry of Justice of Russia on April 27, 2018 N 50923)
“On amendments to the annexes to the order of the Ministry of Finance of the Russian Federation dated December 16, 2010 N 174n “On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application” (Registered with the Ministry of Justice of Russia on April 26, 2018 N 50908)
“On amendments to Appendices No. 1 and No. 2 to the order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n “On approval of the Unified Chart of Accounts for public authorities (state bodies), local governments, public off-budget management bodies funds, state academies of sciences, state (municipal) institutions and Instructions for its application" (Registered with the Ministry of Justice of Russia on April 26, 2018 N 50910)
“On amendments to the annexes to the order of the Ministry of Finance of the Russian Federation dated December 6, 2010 N 162n “On approval of the Chart of Accounts for Budget Accounting and Instructions for its Application” (Registered with the Ministry of Justice of Russia on April 26, 2018 N 50911)
“On approval of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application” (Registered with the Ministry of Justice of Russia on December 30, 2010 N 19452)
“On approval of the Chart of Accounts for Budget Accounting and Instructions for its Application” (Registered with the Ministry of Justice of Russia on January 27, 2011 N 19593)
“On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application” (Registered with the Ministry of Justice of Russia on 02.02.2011 N 19669)
“On approval of the Chart of Accounts for accounting of autonomous institutions and Instructions for its application” (Registered with the Ministry of Justice of Russia on 02/04/2011 N 19713)
(approved by the Ministry of Finance of Russia on March 30, 2018)
“On approval of the Procedure for concluding a pricing agreement for tax purposes in relation to a foreign trade transaction, at least one party of which is a tax resident of a foreign state with which an agreement (agreement) on the avoidance of double taxation has been concluded, with the participation of the authorized executive body of such a foreign state” ( Registered with the Ministry of Justice of Russia 05/03/2018 N 50957)
“On the procedure for applying Order of the Ministry of Finance of Russia dated December 30, 2015 N 221n”
“On the table of correspondence between types of expenses of the classification of budget expenses and articles (subarticles) of the classification of operations of the general government sector related to budget expenses”
“On amendments to the order of the Ministry of Finance of the Russian Federation dated June 28, 2013 N 64n “On approval of the Procedure for including residential premises of the housing stock of the Russian Federation, assigned to the Ministry of Finance of the Russian Federation with the right of operational management, into a specialized housing stock classified as service residential premises, as well as the exclusion of residential premises from the specialized housing stock and the procedure for providing office residential premises in the Ministry of Finance
“On amendments to the Administrative Regulations of the Federal Tax Service for the provision of public services for the provision of an extract from the Unified State Register of Taxpayers, approved by Order of the Ministry of Finance of the Russian Federation of December 30, 2014 N 178n” (Registered with the Ministry of Justice of Russia on April 18, 2018 N 50808)
“On the procedure for making changes to budget obligations arising on the basis of agreements on the provision of subsidies from the federal budget for compensation of lost income and (or) compensation of actually incurred costs in connection with the production (sale) of goods, performance of work, provision of services, in order to cancel the unfulfilled parts of the budget obligation"
“On approval of the Administrative Regulations of the Federal Tax Service for the provision of public services for the provision of an extract from the Unified State Register of Taxpayers” (Registered with the Ministry of Justice of Russia on 04/09/2015 N 36800)
“On approval of the Procedure for including residential premises of the housing stock of the Russian Federation, assigned to the Ministry of Finance of the Russian Federation with the right of operational management, into a specialized housing stock classified as service residential premises, as well as the exclusion of residential premises from a specialized housing stock and the procedure for providing service residential premises in Ministry of Finance of the Russian Federation" (Registered with the Ministry of Justice of Russia on July 12, 2013 N 29044)
Correct execution of payment documents is a prerequisite for the successful completion of a financial transaction, for example, the payment of taxes or insurance premiums. Based on Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n, new KBC for 2017. Budget classification codes for 2017– important document details that must be filled out correctly. Our section will help you quickly understand all the changes to the CBC since 2017. Just below you will find a table with new codes for 2017 with decoding. Our material has already taken into account all the changes to the BCC provided for by the Order of the Ministry of Finance of Russia dated 07.12. 2016 No. 230n, which, in particular, introduced new BCCs for insurance premiums from 2017.
KBK: features and purpose
Budget classification code (BCC) is a combination of numbers known to accountants, as well as employees of banking and budgetary institutions. Characterizes a specific monetary transaction and is a convenient way to group expenses/income received by the budget. Created on the basis of the Budget Code of the Russian Federation.
Thanks to the KBK, departments can correctly interpret information about the payment being made (purpose, addressee, etc.). A correctly written KBK allows you to:
- make payment transactions accurately;
- track the history of movement of funds;
- make the work of public service employees easier;
- competently plan the budget and manage financial flows;
- record arrears of payment.
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 combination of numbers in question (KBK) is reflected in a separate field of payment orders intended for the deduction of tax payments and insurance premiums, penalties and fines in 2017. This field in 2017 is 104. When filling out a document, it is important to correctly indicate the combination of numbers, because a mistake made entails not only administrative responsibility, but also the need to clarify the payments made.
When the payer understands all the numbers, the likelihood of filling out the data incorrectly is minimized. So let's try to understand their meaning.
KBK: how many characters and what do they mean?
Based on 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
– code indicating the addressee for whom the cash receipts are intended (territorial Federal Tax Service, insurance and pension funds). For example, for payment KBK for personal income tax in 2017 the number “182” is put, for contributions to the 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 state duty is “08”.
№ 7-11
– elements that reveal the item and subitem of income.
No. 12 and 13– reflect the level of the budget into which funds are planned to be received. The federal code is “01”, the regional code is “02”. Municipal institutions are assigned the numbers “03”, “04” or “05”. The remaining figures characterize budget and insurance funds.
№14-17
– indicate the reason for the financial transaction:
- making the main payment – “1000”;
- accrual of penalties – “2100”;
- payment of a fine – “3000”;
- interest deduction – “2200”.
No. 18 – 20 – reflects the category of income received by the government department. For example, funds intended to pay tax are reflected with the code “110”, and gratuitous receipts – “150”.
Example. The Sirius company makes contributions to insurance against accidents and occupational diseases that may occur during the performance of work duties. Depending on the situation, the BCC indicated in the payment document may differ:
– 393 1 02 02050 07 1000 160 – upon timely transfer of funds;
– 393 1 02 02050 07 2100 160 – in case of payment of penalties;
– 393 1 02 02050 07 3000 160 – payment of the mandatory fine.
How to find out the BCC of an organization?
For payers who find it difficult to understand all the numbers, we recommend using our new KBK directory for 2017. It will help the accountant in 2017 to correctly fill out payment slips that require the presence of a cash register. The catalog of current BCCs for 2017 is presented on our website in the form of a table. Similar information can be found on the official website of the Federal Tax Service.
KBK for taxes and insurance premiums in 2017
Ministry of Finance By Order dated 07.12. 2016 No. 230n amended the budget classification codes: a minor correction was made for some, others were excluded. The changes came into force 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.
- USN – changes affected organizations using the taxation object “income minus expenses”. The minimum tax and advance payments will be made to a separate BCC.
- Insurance premiums - from 2017, the tax office will take over the administration (with the exception of contributions for injuries), so the combination of some numbers will change.
Because the New KBKs appear in 2017, the previous ones 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 service will help you prevent troubles when making financial transactions. KBK table for 2017, prepared by financiers based on data from the Ministry of Finance of the Russian Federation. But if the accountant nevertheless uses the information for 2016, the mistake made can be corrected (the payment will need to be clarified).
Filling out the KBK in payment slips in 2017
A payment is a settlement document on the basis of which the bank makes cash deductions. To pay taxes and contributions, form 0401060 is used. During the registration process, it is recommended to follow the Rules for filling out details developed by Order of the Ministry of Finance No. 107n.
In 2017, the Federal Tax Service will be in charge of overseeing taxes and insurance contributions; payers will have to submit unified reporting (Federal Law No. 243-FZ). The budget classification code indicator, reflected in line No. 104, is filled out according to the previous rules. The table shows some of the changes that occurred in the payment system in 2017:
| Line no. | Description | Features of filling in 2017 |
| 16 | Recipient | territorial body of the Federal Tax Service |
| 22 | UIN (unique accrual identifier) | for current payments it is set to 0 |
| 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 out in the same way as a tax payment form |
| 108 | Number of the document on the basis of which the payment is made | |
| 109 | Date of the document on the basis of which funds are deducted |
Taking advantage KBK table for 2017 and clearly understanding the structure of the numbers, the accountant will be able to make all calculations correctly and in a timely manner. You can simplify your work and reduce the risk of making mistakes by filling out documents in electronic services. The following is a table of the current BCCs for 2017.
| Income tax | |
|---|---|
| Income tax credited to the federal budget | tax 182 1 01 01011 01 1000 110 |
| penalties 182 1 01 01011 01 2100 110 | |
| fines 182 1 01 01011 01 3000 110 | |
| interest 182 1 01 01011 01 2200 110 | |
| Profit tax credited to the budgets of constituent entities of the Russian Federation | tax 182 1 01 01012 02 1000 110 |
| fine 182 1 01 01012 02 2100 110 | |
| fines 182 1 01 01012 02 3000 110 | |
| interest 182 1 01 01012 02 2200 110 | |
| Income tax on income received by Russian organizations in the form of dividends from Russian organizations | tax 182 1 01 01040 01 1000 110 |
| fine 182 1 01 01040 01 2100 110 | |
| fines 182 1 01 01040 01 3000 110 | |
| interest 182 1 01 01040 01 2200 110 | |
| Income tax on income received by Russian organizations in the form of dividends from foreign organizations | tax 182 1 01 01060 01 1000 110 |
| fine 182 1 01 01060 01 2100 110 | |
| fines 182 1 01 01060 01 3000 110 | |
| interest 182 1 01 01060 01 2200 110 | |
| Income tax on income received in the form of interest on state and municipal securities | tax 182 1 01 01070 01 1000 110 |
| fine 182 1 01 01070 01 2100 110 | |
| fines 182 1 01 01070 01 3000 110 | |
| interest 182 1 01 01070 01 2200 110 | |
| Income tax on income received by foreign organizations in the form of dividends from Russian organizations | tax 182 1 01 01050 01 1000 110 |
| fine 182 1 01 01050 01 2100 110 | |
| fines 182 1 01 01050 01 3000 110 | |
| interest 182 1 01 01050 01 2200 110 | |
| Income tax on the income of foreign organizations not related to activities in Russia through a permanent establishment (except for income received in the form of dividends and interest on state and municipal securities) | tax 182 1 01 01030 01 1000 110 |
| fine 182 1 01 01030 01 2100 110 | |
| fines 182 1 01 01030 01 3000 110 | |
| interest 182 1 01 01030 01 2200 110 | |
| Income tax upon implementation of production sharing agreements concluded before the entry into force of Law No. 225-FZ of December 30, 1995 and which do not provide for special tax rates for crediting the specified tax to the federal budget and the budgets of constituent entities of the Russian Federation | tax 182 1 01 01020 01 1000 110 |
| fine 182 1 01 01020 01 2100 110 | |
| fines 182 1 01 01020 01 3000 110 | |
| interest 182 1 01 01020 01 2200 110 | |
| VAT | |
|---|---|
| VAT on goods (work, services) sold in Russia | tax 182 1 03 01000 01 1000 110 |
| penalties 182 1 03 01000 01 2100 110 | |
| fines 182 1 03 01000 01 3000 110 | |
| interest 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 |
| fine 182 1 04 01000 01 2100 110 | |
| fines 182 1 04 01000 01 3000 110 | |
| interest 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 |
| penalties 153 1 04 01000 01 2100 110 | |
| fines 153 1 04 01000 01 3000 110 | |
| interest 153 1 04 01000 01 2200 110 | |
| Personal income tax (NDFL) | |
|---|---|
| Personal income tax on income the source of which is a tax agent (except for income in respect of which tax is calculated and paid in accordance with Articles 227, 227.1 and 228 of the HR of the Russian Federation) | tax 182 1 01 02010 01 1000 110 |
| penalties 182 1 01 02010 01 2100 110 | |
| fines 182 1 01 02010 01 3000 110 | |
| interest 182 1 01 02010 01 2200 110 | |
| Personal income tax on income received by citizens registered as: – individual entrepreneurs; – private notaries; – other persons engaged in private practice in accordance with Article 227 HR of the Russian Federation | tax 182 1 01 02020 01 1000 110 |
| fine 182 1 01 02020 01 2100 110 | |
| fines 182 1 01 02020 01 3000 110 | |
| interest 182 1 01 02020 01 2200 110 | |
| Personal income tax in the form of fixed advance payments on income received by non-residents employed by 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 02040 01 1000 110 |
| fine 182 1 01 02040 01 2100 110 | |
| fines 182 1 01 02040 01 3000 110 | |
| interest 182 1 01 02040 01 2200 110 | |
| Personal income tax on income received by citizens in accordance with Article 228 of the Tax Code of the Russian Federation | tax 182 1 01 02030 01 1000 110 |
| fine 182 1 01 02030 01 2100 110 | |
| fines 182 1 01 02030 01 3000 110 | |
| interest 182 1 01 02030 01 2200 110 | |
| Single tax under simplification (USN) | |
|---|---|
| Single tax under the simplified tax system with the object "income" | tax 182 1 05 01011 01 1000 110 |
| fine 182 1 05 01011 01 2100 110 | |
| fines 182 1 05 01011 01 3000 110 | |
| interest 182 1 05 01011 01 2200 110 | |
| Single tax under the simplified tax system with the object “income minus expenses” | |
| Single tax under the simplified tax system with the object “income minus expenses” (for tax periods expired before January 1, 2011) | tax 182 1 05 01022 01 1000 110 |
| fine 182 1 05 01022 01 2100 110 | |
| fines 182 1 05 01022 01 3000 110 | |
| interest 182 1 05 01022 01 2200 110 | |
| Single tax under the simplified tax system with the object “income” (for tax periods expired before January 1, 2011) | tax 182 1 05 01012 01 1000 110 |
| fine 182 1 05 01012 01 2100 110 | |
| fines 182 1 05 01012 01 3000 110 | |
| interest 182 1 05 01012 01 2200 110 | |
| Minimum tax under simplified tax system | tax 182 1 05 01021 01 1000 110 |
| fine 182 1 05 01021 01 2100 110 | |
| fines 182 1 05 01050 01 3000 110 | |
| interest 182 1 05 01050 01 2200 110 | |
| Minimum tax under the simplified tax system (paid (collected) for tax periods expired before January 1, 2011) | tax 182 1 05 01030 01 1000 110 |
| fine 182 1 05 01030 01 2100 110 | |
| fines 182 1 05 01021 01 3000 110 | |
| interest 182 1 05 01021 01 2200 110 | |
| Insurance premiums | ||
|---|---|---|
| Purpose | KBK 2017 | KBK 2016 |
| Pension contributions | ||
| for an 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 additional payment to pensions for flight crew members 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 additional payment to pensions for 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 not exceeding the limit): – 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 above the limit): – 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 of the labor pension at an additional rate for employees on 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 assessment; 182 1 02 02131 06 1020 160, if the tariff depends on the special estimate |
|
| for the insurance part of the labor pension at an additional rate for employees on 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 02132 06 1010 160, if the tariff does not depend on the special assessment; 182 1 02 02132 06 1020 160, if the tariff depends on the special estimate |
|
| Contributions to compulsory social insurance | ||
| 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 maternity: – 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 | |
| Contributions for compulsory health insurance | ||
| 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 | |
| Tax under the patent tax system (PSN) | |
|---|---|
| Tax levied in connection with the use of a patent, credited to the budgets of urban districts | tax 182 1 05 04010 02 1000 110 |
| fine 182 1 05 04010 02 2100 110 | |
| fines 182 1 05 04010 02 3000 110 | |
| interest 182 1 05 04010 02 2200 110 | |
| Tax levied in connection with the use of a patent, credited to the budgets of municipal districts | tax 182 1 05 04020 02 1000 110 |
| fine 182 1 05 04020 02 2100 110 | |
| fines 182 1 05 04020 02 3000 110 | |
| interest 182 1 05 04020 02 2200 110 | |
| Tax levied in connection with the use of the patent taxation system, credited to the budgets of the federal cities of Moscow, St. Petersburg and Sevastopol | tax 182 1 05 04030 02 1000 110 |
| fine 182 1 05 04030 02 2100 110 | |
| fines 182 1 05 04030 02 3000 110 | |
| interest 182 1 05 04030 02 2200 110 | |
| Tax levied in connection with the use of the patent taxation system, credited to the budgets of the urban district with intra-city division | tax 182 1 05 04040 02 1000 110 |
| fine 182 1 05 04040 02 2100 110 | |
| fines 182 1 05 04040 02 3000 110 | |
| interest 182 1 05 04040 02 2200 110 | |
| Tax levied in connection with the application of the patent taxation system, credited to the budgets of intracity districts | tax 182 1 05 04050 02 1000 110 |
| fine 182 1 05 04050 02 2100 110 | |
| fines 182 1 05 04050 02 3000 110 | |
| interest 182 1 05 04050 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 02010 01 1000 110 |
| State duty on cases considered by constitutional (statutory) courts of constituent entities of the Russian Federation | tax 182 1 08 02020 01 1000 110 |
| State duty on cases considered by the Supreme Court of the Russian Federation | tax 182 1 08 03020 01 1000 110 |
| State duty for state registration of: – 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 07010 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 07030 01 1000 110 |
| State duty for carrying out 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 07081 01 0300 110 |
| Other state fees for state registration, as well as performance of other legally significant actions | tax 182 1 08 07200 01 0039 110 |
| State fee for re-issuance of a certificate of registration with the tax authority | tax 182 1 08 07310 01 1000 110 |
| Fines, sanctions, payments for damages | |
|---|---|
| Monetary penalties (fines) for violation of 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 03010 01 6000 140 |
| Monetary penalties (fines) for violation of legislation on taxes and fees provided for in Article 129.2 of the Tax Code of the Russian Federation | tax 182 1 16 03020 02 6000 140 |
| Monetary penalties (fines) for administrative offenses in the field of taxes and fees provided for by the Code of the Russian Federation on Administrative Offenses | tax 182 1 16 03030 01 6000 140 |
| Monetary penalties (fines) for violation of legislation on the use of cash register equipment when making cash payments and (or) payments using payment cards | tax 182 1 16 06000 01 6000 140 |
| Monetary penalties (fines) for violation of the procedure for handling cash, conducting cash transactions and failure to fulfill obligations to monitor compliance with the rules for conducting cash transactions | tax 182 1 16 31000 01 6000 140 |
| Organizational property tax | |
|---|---|
| Tax on property of organizations (on property not included in the Unified Gas Supply System) | tax 182 1 06 02010 02 1000 110 |
| fine 182 1 06 02010 02 2100 110 | |
| fines 182 1 06 02010 02 3000 110 | |
| interest 182 1 06 02010 02 2200 110 | |
| Tax on property of organizations (for property included in the Unified Gas Supply System) | tax 182 1 06 02020 02 1000 110 |
| fine 182 1 06 02020 02 2100 110 | |
| fines 182 1 06 02020 02 3000 110 | |
| interest 182 1 06 02020 02 2200 110 | |
| Land tax | |
|---|---|
| Land tax on plots located within the boundaries of intra-city municipalities of federal cities | tax 182 1 06 06 031 03 1000 110 |
| penalties 182 1 06 06 031 03 2100 110 | |
| fines 182 1 06 06 031 03 3000 110 | |
| interest 182 1 06 06 031 03 2200 110 | |
| Land tax on plots located within the boundaries of urban districts | tax 182 1 06 06032 04 1000 110 |
| fine 182 1 06 06032 04 2100 110 | |
| fines 182 1 06 06032 04 3000 110 | |
| interest 182 1 06 06032 04 2200 110 | |
| Land tax on plots located within the boundaries of urban settlements | tax 182 1 06 06033 13 1000 110 |
| fine 182 1 06 06033 13 2100 110 | |
| fines 182 1 06 06033 13 3000 110 | |
| interest 182 1 06 06033 13 2200 110 | |
| Land tax on plots located within the boundaries of urban districts with intra-city division | tax 182 1 06 06032 11 1000 110 |
| fine 182 1 06 06032 11 2100 110 | |
| fines 182 1 06 06032 11 3000 110 | |
| interest 182 1 06 06032 11 2200 110 | |
| Land tax on plots located within the boundaries of intracity districts | tax 182 1 06 06032 12 1000 110 |
| fine 182 1 06 06032 12 2100 110 | |
| fines 182 1 06 06032 12 3000 110 | |
| interest 182 1 06 06032 12 2200 110 | |
| Land tax on plots located within the boundaries of inter-settlement territories | tax 182 1 06 06033 05 1000 110 |
| fine 182 1 06 06033 05 2100 110 | |
| fines 182 1 06 06033 05 3000 110 | |
| interest 182 1 06 06033 05 2200 110 | |
| Land tax on plots located within the boundaries of rural settlements | tax 182 1 06 06033 10 1000 110 |
| penalties 182 1 06 06033 10 2100 110 | |
| fines 182 1 06 06033 10 3000 110 | |
| interest 182 1 06 06033 10 2200 110 | |
| Excise taxes | |
|---|---|
| Excise taxes on ethyl alcohol from food raw materials (with the exception of distillates of wine, grape, fruit, cognac, Calvados, whiskey), produced in Russia | tax 182 1 03 02011 01 1000 110 |
| penalties 182 1 03 02011 01 2100 110 | |
| fines 182 1 03 02011 01 3000 110 | |
| interest 182 1 03 02011 01 2200 110 | |
| Excise taxes on ethyl alcohol from non-food raw materials produced in Russia | tax 182 1 03 02012 01 1000 110 |
| penalties 182 1 03 02012 01 2100 110 | |
| fines 182 1 03 02012 01 3000 110 | |
| interest 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 02013 01 1000 110 |
| penalties 182 1 03 02013 01 2100 110 | |
| fines 182 1 03 02013 01 3000 110 | |
| interest 182 1 03 02013 01 2200 110 | |
| Excise taxes on alcohol-containing products produced in Russia | tax 182 1 03 02020 01 1000 110 |
| fine 182 1 03 02020 01 2100 110 | |
| fines 182 1 03 02020 01 3000 110 | |
| interest 182 1 03 02020 01 2200 110 | |
| Excise taxes on tobacco products produced in Russia | tax 182 1 03 02030 01 1000 110 |
| fine 182 1 03 02030 01 2100 110 | |
| fines 182 1 03 02030 01 3000 110 | |
| interest 182 1 03 02030 01 2200 110 | |
| Excise taxes on motor gasoline produced in Russia | tax 182 1 03 02041 01 1000 110 |
| fine 182 1 03 02041 01 2100 110 | |
| fines 182 1 03 02041 01 3000 110 | |
| interest 182 1 03 02041 01 2200 110 | |
| Excise taxes on straight-run gasoline produced in Russia | tax 182 1 03 02042 01 1000 110 |
| fine 182 1 03 02042 01 2100 110 | |
| fines 182 1 03 02042 01 3000 110 | |
| interest 182 1 03 02042 01 2200 110 | |
| Excise taxes on passenger cars and motorcycles produced in Russia | tax 182 1 03 02060 01 1000 110 |
| fine 182 1 03 02060 01 2100 110 | |
| fines 182 1 03 02060 01 3000 110 | |
| interest 182 1 03 02060 01 2200 110 | |
| Excise taxes on diesel fuel produced in Russia | tax 182 1 03 02070 01 1000 110 |
| fine 182 1 03 02070 01 2100 110 | |
| fines 182 1 03 02070 01 3000 110 | |
| interest 182 1 03 02070 01 2200 110 | |
| Excise taxes on motor oils for diesel and (or) carburetor (injection) engines produced in Russia | tax 182 1 03 02080 01 1000 110 |
| fine 182 1 03 02080 01 2100 110 | |
| fines 182 1 03 02080 01 3000 110 | |
| interest 182 1 03 02080 01 2200 110 | |
| Excise taxes on wines, fruit wines, sparkling wines (champagnes), 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 02090 01 1000 110 |
| fine 182 1 03 02090 01 2100 110 | |
| fines 182 1 03 02090 01 3000 110 | |
| interest 182 1 03 02090 01 2200 110 | |
| Excise taxes on beer produced in Russia | tax 182 1 03 02100 01 1000 110 |
| fine 182 1 03 02100 01 2100 110 | |
| fines 182 1 03 02100 01 3000 110 | |
| interest 182 1 03 02100 01 2200 110 | |
| Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (except for beer, wines, fruit wines, sparkling wines (champagnes), wine drinks produced 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 02110 01 1000 110 |
| fine 182 1 03 02110 01 2100 110 | |
| fines 182 1 03 02110 01 3000 110 | |
| interest 182 1 03 02110 01 2200 110 | |
| Excise taxes on alcoholic products with a volume fraction of ethyl alcohol up to 9 percent inclusive (except for 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 02130 01 1000 110 |
| fine 182 1 03 02130 01 2100 110 | |
| fines 182 1 03 02130 01 3000 110 | |
| interest 182 1 03 02130 01 2200 110 | |
| Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (except for beer, wines, fruit wines, sparkling wines (champagnes), wine drinks produced 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), imported into the territory of Russia | tax 182 1 04 02110 01 1000 110 |
| fine 182 1 04 02110 01 2100 110 | |
| fines 182 1 04 02110 01 3000 110 | |
| interest 182 1 04 02110 01 2200 110 | |
| Excise taxes on household heating 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 02210 01 1000 110 |
| fine 182 1 03 02210 01 2100 110 | |
| fines 182 1 03 02210 01 3000 110 | |
| interest 182 1 03 02210 01 2200 110 | |
Budget classification represents a grouping of income and expenses of budgets of all levels, as well as sources of financing their deficits. It ensures comparability of indicators across all budgets. With its help, systematization of information on the formation of budget revenues and expenditures is achieved.
The Federal Law “On the Budget Classification of the Russian Federation” was adopted by the State Duma of the Russian Federation on June 7, 1996. Currently, this law is in force with amendments and additions adopted by Federal Law No. 115-FZ of August 5, 2000.
The budget classification of the Russian Federation includes:
- classification of budget revenues;
- classification of budget expenditures;
- classification of funding sources;
- classification of operations of public legal entities (hereinafter referred to as classification of operations of the public administration sector).
- sources of internal financing of budget deficits;
- sources of external financing of the federal budget deficit;
- types of public internal debts of the Russian Federation, constituent entities of the Russian Federation, municipalities;
- types of the Russian Federation.
Budget classification of income
The classification of budget revenues is a grouping of budget revenues at all levels of the Russian Federation.
Budget revenues of all levels are classified into groups, subgroups, articles and sub-articles.
The classification of income includes the following groups: Further detailing of income is carried out by subgroups, items and sub-items of the budget classification, for example:Such detailing makes it possible to take into account budget receipts of all types of income provided for by law. For each of them, the budget classification provides an independent code.
Budget classification of expenses
Classification of expenses carried out according to several criteria:
- Functional the classification reflects the direction of budget funds to perform the main functions of the state (administration, defense, etc.). (Section→ Subsection→ Target items→ Types of expenses).
- Departmental the classification of budget expenditures is directly related to the management structure; it reflects the grouping of legal entities receiving budget funds. (Chief managers of budget funds).
- Economic the classification shows the division of state expenditures into current and capital, as well as wages, material costs, and the purchase of goods and services. (Category of expenses→ Groups→ Subject items→ Subitems)
Functional classification of budget expenses
It is a grouping of budget expenditures at all levels of the budget system of the Russian Federation and reflects the expenditure of funds on the implementation of basic activities.
The functional classification of expenses has four levels: sections; subsections; target articles; types of expenses.
In particular, the functional classification provides for the following sections (Code - Name):- 0100 – State administration and local government
- 0200 - Judicial branch
- 0300 – International activities
- 0400 - National Defense
- 0500 — Law enforcement and state security
- 0600 — Fundamental research and promotion of scientific and technological progress
- 0700 — Industry, energy and construction
- 0800 – Agriculture and fishing
- 0900 – Protection of the environment and natural resources, hydrometeorology, cartography and geodesy
- 1000 – Transport, road management, communications and computer science
- 1100 — Development of market infrastructure
- 1200 — Housing and communal services
- 1300 — Prevention and response to emergencies and natural disasters
- 1400 – Education
- 1500 – Culture, art and cinematography
- 1600 - Media
- 1700 – Health and physical education
- 1800 - Social policy
- 1900 - Service of public debt
- 2000 — Replenishment of state stocks and reserves
- 2100 -Financial assistance to budgets of other levels
- 2200 -Disposal and liquidation of weapons, including implementation of international treaties
- 2300 - Mobilization preparation of the economy
- 2400 -Exploration and use of outer space
- 3000 -Other expenses
- 3100 -Targeted budget funds
Based on the above functional classification, budgets of all levels are built. It is clear that the specifics of the budget at a particular level are taken into account. The functional classification is used in full for.
Departmental classification of budget expenditures
Departmental classification budgets is a grouping of expenses by recipients of budget funds. The list of recipients of funds from the federal budget is approved by law for the next year.
Departmental classifications of budgets of the subjects of the Federation and local budgets are approved by the authorities of the subjects of the Federation and local governments, respectively.
An example of a functional classification of expenses into 4 levels:
Economic classification of budget expenditures
Economic classification budget expenditures is a grouping of budget expenditures at all levels of the budget system of the Russian Federation according to their economic content. It reflects the types of financial transactions carried out when government agencies perform their tasks. Economic classification includes groups, subgroups, subject items, subitems and expense elements.
The expense groups are:|
Name |
|
|
Current expenses- this is part of budget expenditures that ensures the current functioning of government bodies, budgetary institutions, etc. The category "Current expenses" includes the following groups: purchases of goods and services; interest payments; subsidies and current transfers; payment for services for recognition of property rights abroad. |
|
|
Capital Expenditures— this is part of budget expenditures that ensures innovation and investment activities. A development budget may be allocated as part of capital expenditures. Capital expenditures have the following groups: capital investments in fixed assets, creation of state reserves and reserves, acquisition of land and intangible assets, capital transfers. |
|
|
Providing loans (budget loans) |
The economic classification of budget expenditures of the Russian Federation was transformed into a classification of public sector operations. It determines the directions of budget revenues and expenditures, depending on the economic content of operations carried out in the public administration sector.
The classification of operations of the general government sector is a grouping of operations depending on their economic content.
Within this classification, general government sector operations are divided into current (revenues and expenses), investment (transactions with non-financial assets) and financial (transactions with financial assets and liabilities).
The classification of operations of the general government sector consists of the following groups:
- 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 Reduction of liabilities.
Groups are detailed by articles and subarticles. The more detailed analytical codes provided in this document are not general government transaction classification codes but are intended solely for the purpose of structuring the text of these Guidelines.
Classification of budget expenditures of the Russian Federation by public sector operations (Codes and names of articles and subarticles)