About the budget. Budget classification

Starting from 2019, the accountant of the public sector organization to determine the codes budget classification you will need to use two documents. The procedure for the application of KOSGU is highlighted in Instruction 209n, approved by order of the Ministry of Finance dated November 29, 2017. CBC will be formed according to Instruction 132n, which is being registered with the Ministry of Justice. We talk about the main changes in the content of these regulations compared to Directives 65n in force until the end of 2018.

Latest changes to the budget classification in 2019

From January 1, 2019, be guided by two new orders of the Ministry of Finance, which regulate the procedure for applying budget classification codes and KOSGU:

  1. Order No. 132n dated June 8, 2018 on the procedure for applying the budget classification (hereinafter - Procedure No. 132n);
  2. Order dated November 29, 2017 No. 209n on the procedure for applying articles (sub-articles) of KOSGU (hereinafter - Procedure No. 209n).

The new Order No. 132n basically retained the structure of the budget classification. There are changes, but they are minor. For example, we updated the names and composition of some codes and groupings of income items. So article 110 in Instructions No. 65n was called " tax revenue”, and in the new order - “Tax revenues and customs payments”. Changes also affected the types of expenses. They are now detailed in more detail.

KOSGU 2019

Since 2019, accountants have been using detailed KOSGU in accounting accounts. The Ministry of Finance clarified the classification in income and expenses (Order No. 209n) and has already made the first amendments to it (Order of the Ministry of Finance of Russia dated November 30, 2018 No. 246n). In Order No. 209, new codes were added, sub-articles of KOSGU 183 and 184 were excluded, and the list of income and expenses was supplemented (Table 1. and Table 2.). The amendments are related to the introduction federal standard"Income".

Table 1.

Group

KOSGU

What to reflect

Income

190 “Non-reimbursable non-monetary receipts in the sector government controlled».

Non-reimbursable non-cash receipts of current and capital nature from citizens, non-residents and organizations

460 "Decrease in the value of biological assets".

Gains from disposal of biological assets

expelled

183 "Income from a subsidy for other purposes".

Reflect the receipt of targeted subsidies for current needs under sub-article KOSGU 152 “Current income to budgetary and autonomous institutions from the public administration sector”, for capital - according to sub-article KOSGU 162 “Capital income to budgetary and autonomous institutions from the public administration sector”.

184 "Revenues from the subsidy for the implementation of capital investments".

Such receipts were transferred to sub-article KOSGU 162 "Receipts of a capital nature to budgetary and autonomous institutions from the public administration sector."

Expenses

280 "Gratuitous transfers of a capital nature to organizations."

Budget expenditures on gratuitous and irrevocable transfers or subsidies of a capital nature

360 "Increase in the value of biological assets."

Expenses for increasing the value of biological assets.

Added a list of expenses

226 "Other works, services".

Works, services within the framework of operational-search activities;

Expenses to ensure the security of the state from external threats;

Works, services for certain activities in the field of national defense and security, research and use of outer space, law enforcement, development of the defense industry and measures to eliminate the consequences of the activities of facilities for the storage of chemical weapons and facilities for their destruction.

Acquisition of non-exclusive rights, including for software, purchase and updating of reference and information databases until January 1, 2021. After this date, subsections 352 and 353 will have to apply.

264 "Pensions, benefits paid by employers, employers former employees in cash"

Average monthly earnings upon dismissal after liquidation, reorganization. In the first edition of Procedure No. 209n, these payments were attributed to sub-article 266 "Social benefits and compensation to personnel in cash."

Table 2.

Group

KOSGU article

What sub-articles of KOSGU were added

Income

110 "Tax revenues, customs payments and insurance premiums for compulsory social insurance"

111 "Taxes",

112 "State duty, fees",

113 "Customs payments",

114 "Compulsory insurance premiums"

180 "Other income"

Income from the gratuitous right to use an asset, depending on who granted the right, should be taken into account for:

182 “Income from the gratuitous right to use an asset provided by organizations (excluding the general government and public sector organizations)”;

185 “Income from the gratuitous right to use an asset provided by public sector organizations”;

186 “Income from the gratuitous right to use an asset provided by the general government sector”;

187 "Income from the gratuitous right to use an asset provided by other persons."

Expenses

210 "Remuneration, accruals on wage payments"

214 "Other non-social payments to personnel in kind". On it, take into account the costs of paying compensation to employees that are not related to wages. For example, compensation for travel and baggage expenses when moving. Such expenses were transferred from subsection 212.

220 "Payment for works, services"

227 "Insurance",

228 "Services, works for the purposes of capital investments",

229 "Rent for the use of land plots and other isolated natural objects"

240 "Gratuitous transfers to organizations of a current nature"

243–249, 24A, 24B.

260 "Social Security"

266 "Social benefits and compensation to personnel in cash." Record social benefits and cash compensation, for example, sick pay for the first three days, severance and redundant pay, compensation for parental leave up to three years;

267 "Social compensation to personnel in kind". Record social benefits and in-kind compensation, for example, compensation for the cost of personalized travel to employees and their children, medical services.

290 "Other expenses"

297 "Other payments of a current nature to organizations." On it spend legal costs, compensation for harm that you pay to organizations. To this code include contributions for membership in organizations, except for contributions to international organizations.

230 "Servicing the state (municipal) debt"

233 "Servicing the debt obligations of institutions"

234"Interest expenses on liabilities

Income from insurance premiums for compulsory social insurance was transferred from article 160 to a new sub-article of KOSGU 114 “Compulsory insurance premiums”.

Under subsection 134 “Income from compensation of expenses”, take into account income from reimbursement of expenses for the maintenance of property outside a lease or gratuitous use agreement. Income under these agreements still remained on sub-item KOSGU 135.

Income from completed stages of work under the contract building contract charge under the sub-article of the same name KOSGU 138. At the same time, cash receipts will go through the sub-article KOSGU 131 “Income from the provision of paid services(works)."

Income tax and VAT for budgetary and autonomous institutions must be reflected under sub-article 189 “Other income” (order of the Ministry of Finance of Russia dated November 30, 2018 No. 246n)

Please note that the cost of compensation for the use of personal vehicles for official purposes, travel and accommodation on business trips must be taken into account under sub-articles of KOSGU 222 “Transport services” and 226 “Other work, services”. On the sub-article of KOSGU 212 "Other non-social payments to personnel in cash" there were only daily allowances.

CWR 2019

Valid since 2019 new order application of the CWR, which is described in Instruction 132n dated June 8, 2018. The Russian Ministry of Finance cited all the changes about the CWR in a comparative table dated June 22, 2018. Officials also indicated that the new procedure updated the names of some CWRs (letter of the Russian Ministry of Finance dated August 10, 2018 No. No. 02-05-11/56735). See Table 3 for a table with new CWR names.

Table 3. Comparison of types of expenses

632 Subsidies (grants in the form of subsidies) for financial support of expenses, the procedure (rules) for which the provision of which establishes the requirement for subsequent confirmation of their use in accordance with the conditions and (or) purposes of the provision

632 Subsidies (grants in the form of subsidies) subject to treasury support

633 Subsidies (grants in the form of subsidies) for the financial support of expenses, the procedure (rules) for the provision of which do not establish requirements for subsequent confirmation of their use in accordance with the conditions and (or) purposes of the provision

633 Subsidies (grants in the form of subsidies) not subject to treasury support

634 Other subsidies to non-profit organizations (excluding state (municipal) institutions)

634 Grants to other non-profit organizations

812 Subsidies (grants in the form of subsidies) for financial support of costs in connection with the production (sale of goods), performance of work, provision of services, the procedure (rules) for the provision of which establishes the requirement for subsequent confirmation of their use in accordance with the conditions and (or) purposes of the provision

812 Subsidies (grants in the form of subsidies) for financial support of costs in connection with the production (sale of goods), performance of work, provision of services subject to treasury support

813 Subsidies (grants in the form of subsidies) for the financial support of costs in connection with the production (sale) of goods, performance of work, provision of services, the procedure (rules) for the provision of which do not establish requirements for subsequent confirmation of their use in accordance with the conditions and (or) purposes providing

813 Subsidies (grants in the form of subsidies) for financial support of costs in connection with the production (sale) of goods, performance of work, provision of services that are not subject to treasury support

814 Other grants legal entities(except non-profit organizations), individual entrepreneurs, individuals producers of goods, works, services

814 Grants to legal entities (except for non-profit organizations), individual entrepreneurs

From January 1, 2019, the list of payments has expanded. For example, KVR 111, 121, 131 and 141 are supplemented with payments by types of expenses:

  • a one-time monetary incentive, including in connection with retirement for long service;
  • wage arrears for the time of forced absenteeism on the basis of a court decision.

According to KVR 113, now you need to attribute:

  • compensation for travel, accommodation and meals when they are sent to various events for coaches, athletes and students;
  • per diems, reimbursement of the cost of travel to the place of undergraduate practice, reimbursement of food expenses (if it is impossible to purchase these services) for students of educational institutions

The adjustments also affected the CWR: 244, 321, 340, 350, 412, 522, 612, 613, 622, 623, 632, 633, 634, 812, 813, 814, 853, 831. Since January 1, the rules for applying CWR by institutions have changed: 634 and 814.

In order to properly allocate expenses in accounting, continue to fulfill the requirement to link CWR and KOSGU. You can check the correspondence of the codes according to the comparison table. This document has been updated twice since the beginning of the year.

If you pay CWR expenses that do not correspond to departmental detail, the auditors will establish an inappropriate expenditure of budget funds (Article 38, paragraph 1 of Article 306.4 of the BC)

Changes from 11.02.2019. Added compliance with KVR 321 KOSGU 296. Also introduced compliance with KVR 870 KOSGU 200, when reserving funds to be redistributed, the non-detailed code KOSGU 200 is indicated. KVR 112 and 122 can be attributed to KOSGU 226 for other payments and compensations that are not included in the payment fund labor.

If in doubt about the correctness of the application of the KVR and KOSGU codes, use the service in the State Finance System:

Budget classification of income

The budget revenue classification code consists of twenty characters. This structure is the same for budgets budget system RF. According to this code, they draw up and execute the revenue part of the corresponding budget. It consists of three codes (Table 7):

  • code of the chief administrator of budget revenues (1 - 3 categories);
  • code of the type of budget revenues (4 - 13 categories);
  • subtype code of budget revenues (14 - 20 digits).

Table 7. Structure of the budget revenue classification code

Code of the chief budget revenue administrator

Budget revenue type code

Budget revenue subtype code

income group

income subgroup

income item

income sub-item

income element

budget revenue subtype group

analytical group of the subtype of budget revenues

Code GADB indicate in the place of the 1st-3rd digits. Their codes are given in Appendix No. 3 to Order No. 132n.

Income type code is the same for all budgets of the budget system. It consists of 10 characters and includes:

  • income group (4th category);
  • income subgroup (5-6th category);
  • income item (7th–8th category);
  • sub-item of income (9-11th category);
  • element of income (12-13th category).

The income group has the following meanings:

100 - tax and non-tax revenues;

200 - gratuitous receipts.

The distribution of these groups into subgroups (5th and 6th categories), see paragraphs 10.1.1 and 10.1.2 of Section II of Order No. 132n.

Code elements (digits 12–13) designate one of 13 codes, established in clause 10.3 of section II of Order No. 132n. So, code 01 is the federal budget, 02 is the budget of a constituent entity of the Russian Federation, and 10 is the budget of a rural settlement.

Income subtype code includes:

  • income subtype group (14th–17th categories).
  • analytical group of the subtype of budget revenues (18–20th category).

The Ministry of Finance approves the codes of the analytical group of the subspecies of budget revenues by types of budget revenues. They are mandatory for use by all levels of budgets. Budget revenue administrators communicate to payers the full classification code of budget revenues, taking into account the subtype code of budget revenues.

Budget classification of expenditures

The budget expenditure classification code consists of twenty characters. This structure is the same for the budgets of the budgetary system of the Russian Federation. It includes the following components (Table 8):

  • code of the main manager of budgetary funds (1 - 3 categories);
  • section code (4 - 5 digits);
  • subsection code (6 - 7 digits);
  • target article code (8 - 17 digits);
  • expense type code (18 - 20 digits).

Table 8. Structure of the budget expenditure classification code

Code of the main manager of budgetary funds (GRBS code)

Section code

Subsection code

Target budget item code

Expense type code (KVR)

Program (non-program) article

Direction of expenses

Group

Subgroup

Element

GRBS code consists of three categories. The list of the GRBS code can be found in Appendix 4 of Order No. 132n.

Section, subsection codes consist of two grades. Their values ​​are given in Appendix 5 of Order No. 132n.

Target article code budget expenditures consists of ten digits (8 - 17 digits of the budget expenditure classification code). They are set by the relevant authorities for each of the budgets:

  • For federal budget and budgets of state off-budget funds Russian Federation- Ministry of Finance of the Russian Federation;
  • for the budget of a constituent entity of the Russian Federation and the budget of a territorial state off-budget fund - by the financial body of the corresponding constituent entity of the Russian Federation;
  • for the local budget - by the financial body of the municipality.

Codes of target expense items are assigned unique codes formed using an alphanumeric series. The rules for their application are established in paragraphs 42 - 45 of Procedure No. 132n.

CWR consists of three categories. You can find its list in Appendix 7 of Order No. 132n. And the application rules for it are established in paragraph 51 of Procedure No. 132n.

Classification of sources of financing budget expenditures

The classification code for sources of financing the budget deficit consists of twenty characters. The code consists of the following components (Table 9):

1) code of the chief administrator of sources of financing budget deficits (1 - 3 categories);

2) codes of the group, subgroup, article and type of source of financing of budget deficits (4 - 20 categories).

Table 9. Structure of the code for classifying budget deficit financing sources

Code of the chief administrator of budget deficit financing sources

Group code of the budget deficit financing source

Subgroup code of the source of financing budget deficits

Code of the article of the source of financing of budget deficits

Code of the type of source of financing of budget deficits

Subarticle

Element

Subspecies of the source of financing budget deficits

Analytical group of the type of source of financing of budget deficits

Code List of Chief Administrators of Deficit Financing Sources of the federal budget and the budgets of state off-budget funds of the Russian Federation is given in Appendix 10 of Order No. 132n.

IFDB Group has the following meanings:

0100 - sources of internal financing of budget deficits;

0200 - sources of external financing of budget deficits.

IFDB subgroups detail each of the two CIF groups.

IFDB article code(8-13th category) includes:

  • subarticle of the IFDB. Sub-articles and sub-types of the IFDB budgets of the constituent entities of the Russian Federation and municipalities are detailed in accordance with regional and local budget legislation;
  • the IFDB element accepts one of 13 codes. For example, 01 is the “federal budget”, 02 is the budget of the constituent entity of the Russian Federation, and 7 is the budget of the FSS of the Russian Federation.

Type IFDB includes:

  • subspecies IFDB (categories 14–17);
  • analytical group of the type IFDB (18–20th category).

Codes of the analytical group of the IFDB type are mandatory for use by all levels of budgets (clause 65 of Procedure No. 132n).

The list of codes of types, subspecies, analytical groups of sources of financing of federal budget deficits and budgets of state off-budget funds is given in Appendix 9 to Order No. 132n.

Analytical group type IFDB is a grouping of sources by type of financial transactions. It includes the following groups:

100 - Income;

300 - Receipts of non-financial assets;

400 - Disposal of non-financial assets;

500 - Receipts of financial assets;

600 - Disposal of financial assets;

700 - Increase in liabilities;

800 - Reducing liabilities.

Budget Classification Codes (BCC) are not just a set of numbers, they are essentially a chart of accounts for accounting for income and expenses of the Russian budget. We are offering to you short description structure of the income code for tax revenues to the budget. The full can be found in the Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation”

Revenue code structure

Explanations

The structure of the income code is presented in the form of three components.
  • Administrator
  • Type of income (group, subgroup, item, subitem, element)
  • Subtype of budget revenues (group, and analytical group)
Administrator consists of three characters and defines the code of the revenue administrator. Administrators, for example, are the Federal tax service(code 182), Social Insurance Fund (code 393), Pension Fund (code 392)

Type of income is the same for all budgets of the country and includes:

  • group
  • subgroup
  • article
  • sub-article
  • element (defines the type of budget).
Income group has the following meanings:
  • 100 — tax and non-tax revenues;
  • 200 - gratuitous receipts.
Group 100 "Tax and non-tax income" (and we are only interested in it in this article) contains the following subgroups of income:
  • 101 - taxes on income, income;
  • 102 - insurance premiums for compulsory social insurance;
  • 103 - taxes on goods (works, services) sold on the territory of the Russian Federation;
  • 104 - taxes on goods imported into the territory of the Russian Federation;
  • 105 - taxes on total income;
  • 106 - property taxes;
  • 107 - taxes, fees and regular payments for the use of natural resources;
  • 108 - state duty;
  • 109 - debt and recalculations on canceled taxes, fees and other obligatory payments;
  • 110 - income from foreign economic activity;
  • 111 - income from the use of property in state and municipal ownership;
  • 112 - payments for the use of natural resources;
  • 113 - income from the provision of paid services (works) and compensation of state expenses;
  • 114 - income from the sale of tangible and intangible assets;
  • 115 - administrative payments and fees;
  • 116 - fines, sanctions, compensation for damage;
  • 117 - other non-tax income;
  • 118 - receipts (transfers) for the settlement of settlements between the budgets of the budgetary system of the Russian Federation.
Income type code budgets has one of the following revenue element codes:

01 - federal budget;
02 - the budget of the subject of the Russian Federation;
03 - budgets of intra-city municipalities of cities of federal significance;
04 - the budget of the urban district;
05 - the budget of the municipal district;
06 - budget pension fund Russian Federation;
07 - the budget of the Social Insurance Fund of the Russian Federation;
08 - budget Federal Fund compulsory health insurance;
09 - budget territorial fund compulsory medical insurance;
11 - the budget of the urban district with intracity division;
12 - the budget of the intracity district;
13 - the budget of the urban settlement.

Income subtype code budgets is used to detail receipts by codes of the type of budget revenues. It consists of two parts: a group of subspecies of budget revenues (14-17 categories of the CCC) and an analytical group of a subspecies of budget revenues (18-20 categories of the CCC). All these codes are approved by the Instructions on the procedure for applying the budget classification of the Russian Federation

subspecies group when administering taxes and fees, the following are established:

  • 1000 - tax (fee)
  • 2100 - penalties
  • 2200 - interest
  • 3000 - fines
When administering contributions, other groups are possible. In particular, insurance premiums for compulsory pension insurance have a subspecies group 1010, and contributions for medical insurance 1013.

Subspecies group 6000 is used to pay administrative and tax fines.

Analytical group of income subtype is a grouping of income by type of financial transactions related to income, and consists of two groups: 100 - income and 400 - disposal of non-financial assets. We are only interested in the first.

The income group is detailed in articles 110 - 180:

  • article 110 "Tax income". Under this article, income tax, personal income tax, VAT and other taxes and fees paid in accordance with the Tax Code are paid;
  • Article 120 Property Income. This includes income from the use of state and municipal property;
  • article 130 "Income from the provision of paid services (works) and compensation of costs." This article includes income from the provision of paid services (works) by public sector organizations and authorities;
  • article 140 "Amounts of forced withdrawal". Under this article, in particular, arrears, penalties and fines on canceled insurance premiums to state non-budgetary funds are paid;
  • Article 150 "Grants of receipts from budgets". From the name it is clear what it refers to;
  • article 160 " Insurance premiums for compulsory social insurance. This includes receipts to off-budget funds of insurance premiums, as well as penalties and fines.
  • article 170 missing
  • article 180 "Other income". This article includes all those incomes that are not included in the above articles.
We hope that it has become clearer to you what BCC is and why there are so many numbers.
BCC-2018 is in ours. And remember that last year's codes may not be valid in the current year, even if you pay tax for the last year.

Material for preparing for the offset of the B-EB-52z group in the discipline "Accounting in budget organizations»

Accounting - the formation of documented systematized information about the objects provided for Federal Law No. 402-FZ of December 6, 2011“On Accounting”, in accordance with the requirements established by this law, and the preparation of accounting (financial) statements on its basis ( paragraph 2 of Art. 1 Law No. 402-FZ).

The rules for keeping records in institutions depend on their status. They are established on the basis of the legal provisions of these institutions (in accordance with Federal Law of May 8, 2010 No. 83-FZ). Institutions are divided into three types:

- state-owned;

· - budgetary;

- Autonomous.

At the present stage of development accounting in budgetary institutions, several levels of its legal regulation can be distinguished:

Organization of accounting in institutions

All institutions must maintain accounting records based on normative documents. The procedure for applying regulations also depends on the type of institution.

The main local act regulating the organization and maintenance of accounting in a particular state, budgetary or autonomous institution is the accounting policy.

For clarity, consider all three types:

Characteristics Government institution State-financed organization Autonomous institution
General requirements for record keeping Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n “On Approval of the Unified Chart of Accounts... and Instructions for its Application”
Instructions for using the Chart of Accounts Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n “On approval of the Chart of Accounts budget accounting and instructions for its use Order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n “On Approval of the Chart of Accounts for Accounting of Budgetary Institutions and Instructions for its Application” Order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n “On Approval of the Chart of Accounts autonomous institutions and instructions for its use
Application of budget classification* Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n “On Approval of Instructions on the Procedure for Applying the Budget Classification of the Russian Federation”
Accounting registers Order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n “On approval of the forms of primary accounting documents and accounting registers used by public authorities ( government bodies), local self-government bodies, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions and Guidelines for their application"
Reporting Order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n "On approval of the Instructions on the procedure for compiling and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation" Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n "On approval of the Instructions on the procedure for compiling and submitting annual, quarterly reports of state (municipal) budgetary and autonomous institutions"


Analytical account codes

Each Chart of Accounts account has 26 characters. Analytical codes in the account number of the working chart of accounts are reflected in a special order.

Namely:

· - in digits 1–17 - an analytical code according to the classification basis of receipts and disposals;

· - in category 18 - code of the type of financial support (activity);

· - in digits 19-23 - synthetic account code of the Unified Chart of Accounts;

· - in digits 24–26 - an analytical code for the type of receipts, disposals of the accounting object (KOSGU codes).

The code of the type of financial support (activity) in category 18 of the analytical account can take values ​​from 1 to 9.

Institutions, organizations empowered to receive budgetary funds, financial bodies of the relevant budgets and bodies providing their cash services use the following values:

1 - activities that are carried out at the expense of the corresponding budget of the budget system of the Russian Federation (budgetary activity);

2 - income-generating activity (institution's own income);

3 - funds in temporary disposal;

4 - subsidies for the implementation of the state (municipal) task;

5 - subsidies for other purposes;

6 - subsidies for the purpose of making capital investments;

7 - funds for compulsory health insurance.

Financial authorities reflect transactions carried out within the framework of cash service budgetary and autonomous institutions and other non-profit organizations that are not participants in the budget process.

To do this, use the following codes:

8 - funds of non-profit organizations on personal accounts in terms of transactions with own funds institutions (organizations), with funds in temporary disposal and with a subsidy for the implementation of the state (municipal) task, recorded on the personal account of the institution (organization);

9 - funds of non-profit organizations on separate personal accounts in terms of operations with subsidies for other purposes and budget investments recorded on a separate personal account.

Code structure

Budget revenues

1 2 3 4
Chief budget revenue administrator Type of income Subtype of income Article (subarticle) of the classification of operations of the general government sector related to budget revenues
Group Subgroup Article Subarticle Element
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20

Budget expenditures

1 2 3 4 5 6
Chief manager of budgetary funds Chapter Subsection Target article Type of expenses Article (subarticle) of the classification of operations of the general government sector related to budget expenditures
Program subroutine
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20

Explanations

The structure of the income code is presented in the form of four components.

  • Administrator
  • Type of income (group, subgroup, item, subitem, element)
  • Program (subroutine)
  • ECD ( economic classification income)

The administrator consists of three characters and defines the code of the revenue administrator.

The income type encapsulates:

  • group - one sign
  • subgroup - two characters (1 - , 2 - gratuitous receipts, 3 - income from entrepreneurial activity)
  • article - two characters
  • subentry - three characters
  • element - two characters (defines the type of budget). Element codes:
    • 01 - federal budget
    • 02 - budget
    • 03 - local budget
    • 04 - city district budget
    • 05 - municipal district budget
    • 06 - budget of the Pension Fund of the Russian Federation
    • 07 - budget of the Social Insurance Fund of the Russian Federation
    • 08 - budget of the Federal Compulsory Medical Insurance Fund
    • 09 - budget of the territorial fund of obligatory medical insurance
    • 10 - settlement budget

Municipal areas that have not passed to 131 laws are indicated with the element code 03.

Specifies the income code economic classification (three values)

adm gr/subgr st/subst elem pr/subpr ekd

000 - 1 00 - 00000 - 05 - 0000 - 110

when filling out a settlement document in characters 14-17

  • 1000 = payment of tax (fee)
  • 2000 = payment of penalties and interest
  • 3000 = payment of fines

The structure of the expense code is presented in the form of five components.

  • Administrator (three characters)
  • Section (subsection) (four characters)
  • Target item of expenditure (seven characters)
  • Type of expense (three characters)
  • ECR (Economic Classification of Expenditures) (three digits)

The section (subsection) is specified by the following characteristics: rzd subrzd

  • 01 00 - General government issues (15 subsections)
  • 02 00 - National Defense (8 subsections)
  • 03 00 - National security and law enforcement (13 subsections)
  • 04 00 - National economy(11 subsections)
  • 05 00 - Housing and communal services (4 subsections)
  • 06 00 - Environmental protection (4 subsections)
  • 07 00 - Education (9 subsections)
  • 08 00 - Culture, cinematography and mass media (6 subsections)
  • 09 00 - Health and sports (4 subsections)
  • 10 00 - Social policy (6 subsections)
  • 11 00 - Interbudgetary transfers (4 sections)

The classification of sections (subsections) is unified and is used in the preparation, approval and execution of budgets at all levels. The structure of the subsections is built in such a way as to achieve a more detailed specification. Further detailing of expenses is carried out at the level of target items and types of expenses in the process of formation of the corresponding budgets

Normative base

  • Budget Code of the Russian Federation (Federal Law No. 145-FZ)

KBK administered by the Federal Tax Service

  • Budget classification codes for taxes, contributions and other payments administered by the Federal Tax Service and extra-budgetary funds for 2012
  • Budget classification codes for taxes, contributions and other payments administered by the Federal Tax Service and extra-budgetary funds for 2011
  • Budget classification codes - 2010
  • Budget classification codes - 2009
  • Budget classification codes - 2008
  • Budget classification codes - 2007
  • Budget classification codes - 2005
  • KBK budget classification codes for 2003

Accounting Encyclopedia. 2013 .

See what "Budget Classification Codes" are in other dictionaries:

    Budget classification codes- This article should be wikified. Please, format it according to the rules for formatting articles. Budget classification codes (BCC) are usually divided into revenue and expenditure. Both species have twenty-digit values ​​... Wikipedia

    Budget classification code- (KBK) - a special numeric code used to group articles state budget. The concept of BCC was introduced by the Budget Code of the Russian Federation dated July 31, 1998 No. 145 FZ. The law defines it as “a grouping of income, expenses and sources ... ... Banking Encyclopedia

    Budget- (Budget) Contents Contents Definition Budget law Performance Based Budgeting (RBB) History of RBB development in Normative base PB Tasks PB local budget Economic entity The federal budget of the Russian Federation ... ... Encyclopedia of the investor- The information in this article or some of its sections is out of date. You can help the project ... Wikipedia

    RF budget

    KBK- US Library of Congress Classification (BCC) Budget Classification Codes Bioconcentration Factor List of meanings of a word or phrase with links to relevant articles ... Wikipedia

    Federal budget of the Russian Federation- The federal budget of the Russian Federation is the main financial plan of the Russian government for the current financial year, which has the force of law. Contents 1 Budget process 2 Federal budget parameters 3 Notes ... Wikipedia

    Federal budget of the Russian Federation- The federal budget of the Russian Federation is the main financial plan of the Russian government for the current financial year, which has the force of law. Contents 1 Budget process 2 Federal budget parameters 3 Notes ... Wikipedia

The main terms, methods of establishment, scope of use of the classification are regulated by the main document in the field of budgetary legal relations - the Budget Code of the Russian Federation, which was approved back in 1998 federal law No. 145-FZ. In this document, a whole chapter, the fourth, is devoted to this issue.

What is CBC

The budget classification is codification of revenues, expenditures and sources of deficit covering the same for all budgets, with the help of which it is possible to compare the indicators of the specified budgets. Codification is constantly used in the budget process, starting from the moment of budget formation and ending with the preparation of a report on its execution.

On the basis of articles 20-23.1 of the Code, the Ministry of Finance of the Russian Federation is assigned unique powers, which imply fixing the list of codes and the rules for attributing budget indicators to them by a regulatory legal act of the ministry - an order.

At the moment, the classification codes are established by order of the specified department dated July 1, 2013 No. 65n, approving the procedure for applying the CSC.

Article 19 of the Code divides the classification into four main parts: revenue, expenditure, sources of financing budget deficits and operations of the general government sector (KOSGU). Separate parts of the above-mentioned order are devoted to each of these components.

Example code structure

The BCC is a twenty-character code, with each component of the characters having its own grouping of digits.

For income the codes look like this:

The first three characters are responsible for the codification of the revenue administrator, that is, they give a definition of which agency is responsible for a particular revenue stream.

The next category in the BCC divides budget revenues into certain types. There are only two of them. One of them combines tax and non-tax revenues, the other - gratuitous receipts. Each group is in turn divided into subgroups. Thus, the first group (tax and non-tax revenues) has eighteen such subgroups, while the second has only seven. A detailed list of all subgroups was approved as part of Order No. 65n.

To designate budget spending a twenty-character code is also used, which is somewhat different from the profitable one in its structure. Their only similarity lies in the fact that in both codes (as, indeed, in the CSC of sources for covering the deficit), the first three digits classify the main manager (administrator) of budget funds, and the last three digits correspond to certain KOSGU.

The expenditure classification of budget indicators also consists of section codes (two characters - the fourth and fifth), subsection (also two characters, the sixth and seventh), target item of expenditure (consists of seven characters - from the eighth to the fourteenth digit of the CSC) and the type of expenditure (three numbers).

At the same time, the exclusive right to establish a list and names of sections of expenses (there are fourteen in total), subsections (each section has its own) and types of expenses (common for all expenses) belongs in our country to the Ministry of Finance.

But with the target articles, not everything is so simple. Starting with the 2014 budget, the program method is used in its formation. And due to the fact that the Federation, regions and municipalities have their own programs, it is not possible to classify them equally for all budgets. Therefore, appropriate clarifications were made to the Budget Code, conferring the authority to determine the codes of target articles and the rules for their application to the financial bodies of budgets of all levels.

At the same time, the structural component of the targeted articles has also changed. Firstly, starting from 2014, for the first time, letter designations were allowed to be used in the classification. Their list is strictly defined by order No. 65n. Secondly, with the program budget, the first two digits in the code of the target article began to indicate the corresponding state or municipal program, the third digit - to detail the subprogram, and the last four - to codify the specific direction of expenditure.

Where and how to find out CBC

If you are not an employee of a financial authority, the issue of assigning expense codes becomes somewhat irrelevant. For individual entrepreneurs, large and small firms, as well as individuals who are taxpayers, the main issue is the application of profitable BCC as well as where and how to find it.

The solution to this issue can be sites that specialize in helping taxpayers. Special services can help fill out a tax receipt, in which you now need to indicate the BCC.

In addition, you can find out the code yourself by referring to the already aforementioned order of the Ministry of Finance of Russia No. 65n. In this order, in a separate application, each federal department is assigned those tax and non-tax revenues, the administrator of which it is, indicating the full CSC codes.

Code Parsing Examples

For clarity, it is worth giving several examples of the use of budget classification codes for various tax and non-tax payments.

VAT - value added tax

The main administrator of VAT on goods sold on the territory of our country, as well as imported to us from Belarus and Kazakhstan, is the Federal Tax Service of Russia (code 182). It is she who is responsible for collecting the tax, paying penalties and fines on it. But for VAT on goods from other countries, the administrator will be the Federal Customs Service with the code KBK 153.

Thus, when paying the tax, the CBC will be as follows:

  • for the tax on Russian goods - code of the income budget administrator "182", group one "1", subgroup "03", income item "01", sub-item "000", element "01", subtype code "1000", KOSGU "110 ”, for the payment of interest on this tax, the subtype is changed from “1000” to “2000”, for fines - to “3000”;
  • for the tax on Belarusian and Kazakh goods - administrator code "182", group "1", subgroup "04", income item "01", sub-item "000", element "01", subspecies code "1000", KOSGU "110" , for penalties and fines, the subspecies also changes to "2000" and "3000" respectively;
  • in case the goods are imported from another country, the codes will be the same as for Belarusian and Kazakh goods, except for the code of the chief administrator. He will be 153.

Personal income tax - personal income tax (2-NDFL, 3-NDFL)

This tax has only one revenue administrator - the Federal Tax Service, which has code 182. When transferring this tax, the KBK will depend on the article tax code on which the tax is levied.

  • To pay tax on income of a tax agent as a whole, the following CCC is applied - budget revenue administrator code "182", group "1", subgroup "01", income item "02", subarticle "010", element "01", subspecies code " 1000", KOSGU "110", for the payment of interest on this tax, the subtype is changed from "1000" to "2000", for fines - to "3000".
  • For entrepreneurs, private notaries and persons engaged in private practice, the code is as follows - administrator "182", group "1", subgroup "01", income item "02", subsection "020", element "01", subspecies code "1000 ”, KOSGU “110”, for fines and penalties, the subtype is the same as for other taxes “2000” and “3000”, respectively.
  • For individuals to pay tax on income received in the cases specified in Article 228 of the Tax Code, the CCC is the administrator "182", group "1", subgroup "01", income item "02", subsection "030", element " 01", subspecies code "1000", KOSGU "110".

UTII - single tax on imputed income

paid by organizations and individual entrepreneurs who switched to it voluntarily. Payment is made according to the following code: administrator "182", group "1", subgroup "05", income item "02", sub-item "010", element "02", subtype code "1000", KOSGU "110".

USN - simplified taxation system

The classification codes for paying this tax differ depending on what exactly the taxpayer has chosen as the object of taxation:

  • For payments of the simplified tax system from the income of the KBK, the following: administrator "182", group "1", subgroup "05", income item "01", sub-item "011", element "01", subspecies code "1000", KOSGU "110".
  • For payments of the simplified tax system from the difference between income and expenses - administrator "182", group "1", subgroup "05", income item "01", sub-item "021", element "01", subspecies code "1000", KOSGU "110 ".
  • To credit the minimum tax - administrator "182", group "1", subgroup "05", income item "01", subsection "050", element "01", subspecies code "1000", KOSGU "110".

Changes in 2019

For 2019 there are the following codes budget classification:

  • By pension contributions for basic and reduced rates: 182 1 02 02010 06 1010 160.
  • Medical contributions: 182 1 02 02101 08 1013 160.
  • Social contributions: 182 1 02 02090 07 1010 160.
  • Injury contributions: 393 1 02 02050 07 1000 160.