First 3 digits kbk. Classification of budget classification codes for various types of activities. What does the structure of the budget income classification code consist of?

"Your budget accounting", 2006, N 4

The basic principles for constructing a new budget classification of the Russian Federation (hereinafter referred to as the budget classification), integrated into the Chart of Accounts for budget accounting, were developed in accordance with Art. 11 of the Federal Law of August 15, 1996 N 115-FZ “On the budget classification of the Russian Federation”.

The procedure for applying BC codes was approved by Order of the Ministry of Finance of Russia dated December 21, 2005 N 152n “Instructions on the procedure for applying the budget classification of the Russian Federation” (hereinafter referred to as Order N 152n, Instructions). He also established the rules for the application of budget classification by participants in the budget process at all levels of budgets of the budget system of the Russian Federation.

In order to comply with uniform principles for the formation and execution of budgets at all levels of the budget system of the Russian Federation, Order N 152n approved a single 20-digit code for classifying income, expenses and sources of financing budget deficits of the Russian Federation.

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

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

Budget classification includes:

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

Classification of budget revenues of the Russian Federation

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

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

1. Administrator.
2. Type of income (group, subgroup, article, subitem, element).
3. Program (subroutine).
4. Economic classification of income.

Administrator

The revenue administrator code (1st, 2nd and 3rd digits of the budget revenue classification code; hereinafter referred to as KBK) corresponds to the number assigned to the main manager according to the List of main managers of the corresponding budget. In fact, this List represents a departmental classification called the “administrator classification.”

The list of administrators must be approved annually by the budget law, ensuring continuity in revenues to be distributed between budgets.

Administrators of revenues to the budgets of the Russian Federation (Appendix 11 to the Instructions) are government bodies, local government bodies, management bodies of state extra-budgetary funds, the Central Bank of the Russian Federation, as well as budgetary institutions created by government bodies, local government bodies, exercising control over correctness of calculation, completeness and timeliness of payment, accrual, accounting, collection and making decisions on the return (offset) of overpaid (collected) payments to the budget, penalties and fines on them.

As part of the budget process, budget revenue administrators monitor, control, analyze and forecast revenue from the relevant revenue source and submit revenue projections for the next financial year to the relevant financial authorities.

Type of income

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

group - (4th sign of the BCC, taking the value 1 - for income; 2 - for gratuitous transfers; 3 - for income from business and other income-generating activities);

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

article - (7 - 8 characters of the KBK);

subarticle - (9 - 11 characters of the KBK);

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

01 - federal budget;

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

03 - local budget;

04 - budget of the city district;

05 - budget of the municipal district;

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 compulsory health insurance fund;

10 - settlement budget.

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

Groups, subgroups, articles, elements can be seen in Appendix 1 “Classification of Budget Revenues of the Russian Federation” to the Instructions.

Program (subroutine)

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

Detailing of program codes is carried out by government bodies of the Russian Federation, government bodies of constituent entities of the Russian Federation, and local government bodies in the following order.

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

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

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

Refunds of overpaid amounts are reflected according to the budget classification code using the program code under which the overpaid amount was received. In this case, interest accrued in case of violation of the deadlines for the return of overpaid amounts is reflected according to the budget classification code using the program code “2000”. No further detail is provided for income administered by the Federal Tax Service and the Federal Customs Service.

State authorities of the constituent entities of the Russian Federation have the right to apply detailed program codes according to the revenue source of the budget of the constituent entity of the Russian Federation in the event that this revenue source is not assigned to the administrators of budget revenues in accordance with the legislation of the Russian Federation and Appendix 11 to the Instructions.

Local government bodies have the right to apply detailed program codes according to the revenue source of the corresponding budget in the event that this revenue source is not assigned to budget revenue administrators appointed by federal government bodies and government bodies of constituent entities of the Russian Federation.

Reflection of income of target budget funds of constituent entities of the Russian Federation and municipalities using program codes is not provided.

Economic classification of income

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

110 - tax revenues;

120 - income from property;

130 - income from the provision of paid services;

140 - the amount of forced seizure;

150 - gratuitous and irrevocable revenues from budgets;

151 - revenues from other budgets of the budget system of the Russian Federation;

152 - transfers of supranational organizations and foreign governments;

153 - transfers from international financial organizations;

160 - contributions and deductions for social needs;

180 - other income;

410 - decrease in the value of fixed assets;

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

440 - decrease in the cost of inventories.

Functional classification of budget expenditures of the Russian Federation

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

The functional classification consists of four levels.

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

The functional cost classification code consists of four levels.

The first two levels are the section (4th and 5th digits) and subsection (6th and 7th digits) of the functional classification of expenses code (FCR). The values ​​of the codes of the first two levels are reflected in Appendix 2 “Classification of Budget Revenues of the Russian Federation” to the Directives.

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

Target articles, including the program section, form the third level of functional classification (8 - 14 categories). The list of target articles of the FKR is given in Appendix 3 to the Instructions.

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

The functional classification code takes 14 characters, including: section - 2 characters, subsection - 2 characters, target item code, including a program section - 7 characters, and expense type code - 3 characters.

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

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

Classification of sources of financing budget deficits of the Russian Federation

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

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

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

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

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

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

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

08 01 - balances of financial reserves of budgets;

08 02 - other balances of budget funds;

09 00 - exchange rate difference.

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

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

Classifications of general government operations

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

100 - Income;

200 - Expenses;

300 - Receipt of non-financial assets;

400 - Disposal of non-financial assets;

500 - Receipt of financial assets;

600 - Disposal of financial assets;

700 - Increase in liabilities;

800 - Reduction of liabilities.

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

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

Table 1

Let's consider the use of budget classification codes in budget accounting using the example of reflecting business transactions of one of the participants in the budget process - a budget institution-budget recipient.

Example 1. Budgetary institution - State health care institution "Regional Blood Transfusion Station" (hereinafter referred to as OSBK), which is under the jurisdiction of the Regional Health Department. She is a recipient of budget funds of a constituent entity of the Russian Federation and has a personal account with the Federal Treasury body for accounting budget funds. For accounting for funds from entrepreneurial and other income-generating activities - a current account in the Main Accounting Center of the Central Bank of the Russian Federation.

After the Department of Health of the region (the manager of budgetary funds) approved the estimate of income and expenses compiled by the OSPC taking into account the notifications received about budgetary allocations, it approved the limits of budget obligations, communicated to the OSPC through the Federal Treasury. Notification of limits on budgetary obligations (form 0504822) dated March 25, 2006 for the second quarter of 2006 in the amount of RUB 4,000,000.

The budget classification codes indicated in the documents on approved LBOs determine the first 17 (PPP, FKR, KTSSR, KVR) and the last 3 characters (EKR) of budget accounting accounts that are used by this budgetary institution in transactions.

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

KBK of basic expenses 016 09 01 4720000 327, where:

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

BCC for account 201 “Institutional funds” 016 08 02 01 00 02 0000, where:

08 02 01 00 - code of a group, subgroup, article, subarticle, meaning “Increase/decrease in other cash balances of the budgets of the constituent entities of the Russian Federation”, according to Appendix 12 “Classification of sources of internal financing of budget deficits of the Russian Federation” to the Instructions;

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

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

BCC to reflect transactions on business activities and other income-generating activities 016 3 02 01 020 02 0000, where:

016 - (KBK), administrator code, i.e. Regional Health Department (manager of budgetary funds), in accordance with Appendix 6 “List of direct recipients of funds from the federal budget” (LPP) to the Directives;

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

01 020 - article "Income from the sale of services", sub-article "Income from the sale of services provided by institutions under the jurisdiction of state authorities of the constituent entities of the Russian Federation";

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

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

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

The limits of budget obligations communicated by the Department of Health of the region (manager of budgetary funds) and received by OSPC are reflected by an entry in the Certificate (f. 0504833) for the relevant KOSGU. Registration of Certificate f. 0504833 is carried out in accordance with Letter of the Ministry of Finance of Russia N 02-14-10a/462, Letter of the Treasury of Russia N 42-7.1-01/5.1-58 dated 03/18/2005. The entries will be as follows:

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

In our example, OSPC entered into Agreement No. 256 dated April 1, 2006 with Teplosnabzhenie LLC for the supply of heat energy in the second quarter of 2006 in the amount of 500,000 rubles. Based on the requirement (act) of Teplosnabzhenie LLC dated April 30, 2006 N AA-000100, payment order No. 61 was issued and submitted to the treasury authority to pay for utilities for April 2006 in the amount of 150,000 rubles. (including VAT 18%). It was carried out by the Treasury on the same date, April 30, 2006.

After registering a budget obligation with the treasury authority (assigning a budget obligation number), it is reflected in the OSCP accounting:

• budgetary monetary obligations were accepted to pay for utilities for the second quarter of 2006 in the amount of 500,000 rubles. (including VAT 18%)

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

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

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

From the personal account of OSPC, on the basis of the Application for receipt of cash dated April 4, 2006, funds in the amount of 2,000 rubles were received at the cash desk according to the cash receipt order on April 5, 2006. to pay for other services (notary services). The money was issued for reporting to the head of the economic department E.S. Sergeeva.

To withdraw cash by check, an Application for receiving cash is filled out (f. 0510033 in accordance with Appendix No. 3 to Order of the Ministry of Finance of Russia dated September 21, 2004 No. 85n “On the procedure for providing cash to recipients of budget funds of the budget system of the Russian Federation” (hereinafter referred to as Order No. 85n )).

The budget classification indicators specified in the Application must reflect the content of the operation in accordance with the areas of use of funds reflected in the column of the cash receipt “Expenditure Purposes”.

According to clause 1 of Order No. 85n, in order to carry out transactions with cash of recipients of funds, the Federal Treasury authorities open accounts on balance sheet account 40116 “Funds for paying cash to budget recipients” (hereinafter account 40116) in an institution of the Bank of Russia or credit institutions.

To support account 40116, debits are made from accounts 40105 “Funds of the federal budget” and 40503 “Funds of federally owned enterprises. Non-profit organizations” and funds are credited to account 40116.

With this procedure, temporary cash gaps arise. A similar situation arises when depositing cash into a personal account. The reasons for the occurrence and details of the reflection of the emerging temporary cash gap were previously set out in the joint Letter of the Ministry of Finance of Russia N 02-14-10a/462 and the Federal Treasury N 42-7.1-01/5.1-58 dated 03.18.2005 “On the procedure for applying the Rules for providing cash recipients of budget funds." However, with the introduction of Order of the Ministry of Finance of Russia dated February 10, 2006 N 25n (hereinafter referred to as Order N 25n) changes to the Instructions for Budget Accounting, the scheme of accounting records of transactions will change and will be discussed below.

The basis for recording a cash expense transaction on the corresponding personal account of the recipient of budget funds is an Application with a mark of execution from the Federal Treasury authority (stamp “Executed”). The recipient of budget funds, on the basis of the Application with a mark of execution attached to the Extract from the corresponding personal account, creates an accounting entry.

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

• the cash expense transaction on 04/04/2006 was reflected on the personal account of OSPC on the basis of an Application with a mark from the Federal Treasury - 2000 rubles.

• money was received at the cash desk according to cash receipt order No. 30 dated 04/05/2006 to pay for other services - 2000 rubles.

• cash was issued against the report of E.S. Sergeeva according to cash receipt order No. 56 dated 04/05/2006 to pay for other services - 2000 rubles.

Advance report No. 36 dated April 25, 2006 of the head of the economic department E.S. was accepted. Sergeeva about the amounts spent, issued on account for payment of other services, in the amount of 1800 rubles. The balance of unspent funds was returned to the OSCP cash desk according to cash receipt order No. 42 dated April 25, 2006 in the amount of 200 rubles.

The postings for these business transactions are as follows:

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

• The balance of the unused advance was returned to the cashier under cash receipt order No. 42 dated April 25, 2006 in the amount of 200 rubles.

The regional blood transfusion station, on the basis of invoice No. 178 dated April 28, 2006, provided blood components free of charge to the regional medical institution in the amount of 9,000 rubles.

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

In this case, the gratuitous transfer is carried out between institutions subordinate to one main administrator. The following entry is made in the accounting:

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

016 - (KBK), expense administrator code, i.e. Regional Health Department (manager of budgetary funds), in accordance with Appendix 6 “List of direct recipients of funds from the federal budget” (PPP) to Directive No. 152n;

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

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

327 - (KVR), type of expenses “Ensuring the activities of subordinate institutions” from Appendix 4 “List of types of expenses of the functional classification of budget expenses of the Russian Federation” to the Instructions.

Based on the agreement concluded with the hospital No. 221 of the Navy and the invoice for the release of materials to the third party (f. 0315007) No. 345 dated April 29, 2006, OSPC issued an invoice No. 345 dated April 29, 2006 to the medical institution for N sold to the hospital 221 Navy blood components in the amount of 5,600 rubles. (without VAT).

This operation is reflected in accounting:

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

Accounting for cash receipts to the current bank account, reflected in the debit of account 2 20101 510 “Receipt of funds from institutions to bank accounts,” is kept on off-balance sheet account 17 “Receipts of funds to bank accounts of institutions” in multigraph cards f. N 0511807.

The examples given provide a general idea of ​​the procedure for applying budget classification codes in budget accounting accounts, focusing on the interests of budgetary institutions. It is impossible to cover all business transactions without exception in one article, but an explanation of the main business transactions will allow readers to navigate such a complex regulatory document as the new Instructions for Budget Accounting.

T.V.Druzhinina

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

Today you will learn:

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

Changes in 2019

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

Since 2017, the following main innovations have occurred:

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

• Income tax has been supplemented with a new code related to interest income from bonds in ruble equivalent. The innovation applies to bonds issued for the period from 01/01/2017. until December 31, 2021
• Excise taxes were supplemented with a code for electronic cigarettes and other mixtures containing nicotine.
• The introduction of the resort fee also required the creation of a new code for its payment.

2019 introduced two new significant CBCs. They were approved by order of the Ministry of Finance No. 245n dated November 30, 2018. These are:

• Professional income tax intended for the self-employed.

A single tax payment for individuals is a certain amount that can be transferred to pay property taxes: land, transport and others. Inspectors will distribute them to the appropriate CSCs.

The BCCs associated with:

• By payment;
• Translation;
• Vehicle tax;
• for organizations;

KBC for personal income tax 2019

KBK table for insurance premiums 2019

• Payment of contributions for employees and other individuals

• Payment of insurance premiums at an additional rate

• Payment of fixed insurance premiums for individual entrepreneurs

• Payment of contributions for employees against accidents

KBK for VAT in 2019

KBK for state duties

KBK according to the simplified tax system in 2019

BCC for 2019 for Excise Taxes

BCC 2019 for property tax of legal entities

BCC for land tax in 2019

KBK for UTII in 2019

KBK for income tax in 2019

KBK for Patent in 2019

KBK for (MET) - mineral extraction tax

KBK for Unified Agricultural Tax - unified agricultural tax

KBK 2019 on taxes and duties in Crimea and Sevastopol

Payment of the resort fee

The tax can be introduced from 05/01/18. in the Krasnodar region, Altai, Stavropol and in some territories of Crimea. For these purposes, a new BCC has been introduced - “Resort Fee”. Its code is: 000 1 15 08000 02 000 140, where instead of the first three digits, “000,” you will need to enter the code of the administrative territory where the fee is collected.

BCC for trade fee 2019

BCC for transport tax in 2019

Other payments and fees

The need for BSC

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

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

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

KBC is required for:

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

In which documents is the KBK affixed?

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

• Fines;
• Penalty;
• Tax amounts;
• Contributions to extra-budgetary funds.

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

• For transport tax;
• By ;
• By .

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

Any payment order generated, for example, by the tax office, already has a BCC. You do not need to search for it and enter it yourself. Based on the numbers contained in this code, the recipient of the payment will immediately determine the purpose of the transfer and correctly take it into account in his activities.

Deciphering KBK

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

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

Let's look at digital values ​​using the example of KBK182 101 02010 01 1000 110:

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

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

Changes to the BCC for insurance and tax contributions

In 2017, many new things were introduced into the budget classification. The changes concern, in particular, contributions to extra-budgetary funds. Now these payments are under the control of the tax authority. Exceptions include payments related to work-related injuries. They must also be contributed to the Social Insurance Fund.

Since the payment recipient has changed, the classifier code has changed. In 2018, it is necessary to apply only new codes that were introduced on January 1, 2017. Previously valid codes cannot be used.

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

Fill out a tax receipt

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

Basic rules when filling out a payment document:

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

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

If there is an error in the KBK

If for some reason you made a mistake when writing the KBK, then the tax office should not regard this fact as a lack of payment. In any case, that's what the Tax Code says. In fact, fines may be assessed.

Since funds sent with incorrect details cannot be quickly found, you will also be charged arrears, which may result in penalties. The tax office receives hundreds of payments every day, and finding yours among them is not an easy task that few people want to do.

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

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

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

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

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

If you received a fine because the payment was received by the tax office late due to an error in the KBK, you can challenge the actions of tax representatives. Such cases have already happened, and the court sided with the plaintiff.

Many individual entrepreneurs are interested in what KBK is, why knowledge of this concept is necessary, its clear reproduction in documents, and much more. This interest is not idle, unfortunately. They have their own separate BCCs: income tax, land tax, dividend tax, transport tax, etc. Ignorance of this information can lead to financial expenses, which will not only affect the individual entrepreneur’s budget, but can also bring significant fines. After reading this article, you will begin to understand the areas of application of KBK, and you will be able to check with your accountant that payment documents are filled out correctly.

The budget classification code is a set of 20 digits that make up a unique payment number sent as a tax, duty, etc. BCC can be expendable and revenue-generating. One BCC is entered in one payment document. If your financier forgot to put down the BCC, then you are guaranteed problems, since the payment will not be able to go to its destination.

Entrepreneurs solve many problems at various levels in their work, and naturally, it is physically impossible for him to keep track of the 20-digit numbers of each payment. Therefore, explain to your accountant what his personal liability will be for not entering or entering the code incorrectly. You just need to check the table of codes that will be used in your work once and hand it to your accountant. In any case, the requirement to put down KBK on payment slips is perceived by both entrepreneurs and accountants as a completely useless and unnecessary waste of time.

But we must understand that we all live in a state, and there must be order in it. Of course, you can’t see it everywhere in our country, but with regard to duties, taxes and other payments, the state is making every effort to streamline accounting, receipt of payments and control of the process. This is precisely why these classification codes were introduced. With their appearance, the unity of document forms for budget payments was ensured.

The establishment of the CBC took place in our country for the first time in May 1999, and their forms were introduced. Since that time, the codes have changed periodically; the meaning of the changes is not always clear to businessmen. But they continue to discuss and put forward new assumptions about the purpose of the codes, but the most accurate statements are considered to be that the duties of officials are charged with creating a “not boring life” for the population. Unfortunately, the comments of the officials themselves do not explain the reason for the almost annual changes in the KBK. But both of them confirm the fact that increasingly large sums are appearing throughout the country, which remain “unexplained” and actually come under the jurisdiction of the state. That is why, dear entrepreneurs, do not look for the reason for introducing the KBK into practice, it is better to carefully check the accuracy of the spelling of these 20 numbers, update the classifiers, changing the existing ones to the current ones.

What may be the fines?

Not only will filling out a payment document with an error cause you to lose the amount paid, you may also receive a fine for late receipt of this payment for its intended purpose. The Tax Code says that the erroneous spelling of the KBK cannot serve as a “failure to fulfill the obligation to pay tax”, read about this in Article 45. If you correctly indicated the name of the recipient of the money and his details, then the money will arrive to its destination in the end, but it will have to write an application to the tax office to clarify the payment and the KBK. But this applies only to payments to the Federal Treasury.

But if you made a mistake with the KBK of a pension fund or social insurance fund, then you will be subject to penalties and fines. According to Federal Law 212, entrepreneurs are required to correctly indicate classification codes. The error can also be corrected with the help of a statement, but numerous cases of lost payments still make you think and write codes correctly.

Where to get classification codes for work

The codes are all listed in special KBK directories, which can be downloaded quite easily and for free on the Internet. The main thing is to choose the current version as of the search date, that is, for the current year. If you are still in doubt, go to the tax office and ask for help. It should be noted that the main codes that are used most widely by entrepreneurs basically remain the same, sometimes rarely used codes that are intended for individual enterprises in various sectors of the economy change, for example, oil production, the municipal system, etc.

Changes in the KBK in 2013

According to Order of the Ministry of Finance of Russia dated December 21, 2012 N 171n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation for 2013 and for the planning period of 2014 and 2015,” some new codes are being introduced from January 1, 2013. This applies to part of the contributions to the Pension Fund and additional payments to employees of hazardous enterprises. The BCC, which are indicated by individual entrepreneurs for fixed payments, has also been changed. Now, in 2013, payments are made indicating the following BCCs.

Insurance premiums:

• 392 1 02 02131 06 0000 160 – insurance premiums at an additional rate for insured persons engaged in the types of work specified in paragraphs. 1 clause 1 of Article 27 of the Federal Law “On Labor Pensions in the Russian Federation”, credited to the Pension Fund budget for the payment of the insurance part of the labor pension;
• 392 1 02 02132 06 0000 160 – insurance premiums at an additional rate for insured persons employed in the relevant types of work specified in paragraphs. 2-18 clause 1 of Article 27 of the Federal Law “On Labor Pensions”, credited to the Pension Fund budget for the payment of the insurance part of the labor pension;
• 392 1 02 02031 06 0000 160 – insurance contributions for compulsory pension insurance in the Russian Federation, credited to the Pension Fund for payment of the insurance part of the labor pension (for billing periods from 2002 to 2009 inclusive);
• 392 1 02 02032 06 0000 160 – insurance contributions for compulsory pension insurance in the Russian Federation, credited to the Pension Fund for the payment of the funded part of the labor pension (for billing periods from 2002 to 2009 inclusive).

For tax under the patent taxation system since 2013, the following BCCs have been established:

Individual entrepreneurs, including lawyers, notaries and other self-employed persons in 2013, when paying pension contributions in a fixed amount, must use the following BCC:

Arrears on mandatory pension contributions for the calculation periods 2002 - 2009. KBK are used:

What does the KBK number consist of?

KBK, as we have already said, is a 20-digit number, which is made up of four parts. The first part is three numbers, which are called “chief administrator of budget revenues”. It designates the types of income, or types of recipients of funds, who must track the fact and accuracy of the amount of receipts. These are various extra-budgetary funds, municipal authorities, tax organizations, etc. For example, code 393 corresponds to revenues to the social insurance fund, code 182 indicates payments to tax authorities.

The second part of the BCC consists of the designation of the payment group, subgroup, article, subarticle and payment element. The fourth figure is determined depending on the source of the money. If there is a tax payment, then group 1 is entered; if the income comes from entrepreneurial activity, then group 3 must be indicated; if money is transferred free of charge, then the number in the code is 2. Next, two numbers indicate the subgroup, specifying the type of tax. For example, code numbers 01 are income tax, 02 are contributions to the compulsory insurance fund, 03 are VAT on Russian goods, 04 are VAT on imported goods, 05 are UTII, etc.

Moreover, the KBK VAT for 2013 was divided for the first time; be careful when filling out and indicate exactly the group of goods for which the payment is made - Russian or imported, that is, imported. The import territory is also graded - goods from Belarus and Kazakhstan are carried out separately, from other countries - separately. The next 2 characters determine the expense item, and another 3 characters determine the subitem.

The 12th and 13th numbers indicate the type of budget where taxes or other payments are paid. Tax to the federal budget is coded 01, to the subject budget - 02, to the local budget - 03, to the city - 04, to the district - 05, pension - 06, to social insurance - 07, to the compulsory medical insurance fund of the Russian Federation - 08, to the local fund compulsory health insurance - 09, and to the settlement budget - 10.
A detailed explanation of these code indicators can be seen in the Instructions for filling out the KBK.

The 14th character of the code is the type of payment. If this is a tax or payment to budgets of various levels, then the number is 1; if it is a payment of a fine, then 2; if it is the payment of a fine, then 3. The numbers 15 and 17 are always zeros. The last three digits in the budget classification code are intended to divide government revenues. Taxes have code 110, income from property ownership - 120, 130 - funds from paid services, 140 - money forcibly seized, etc.

Varieties of KBK

Since January 1, 2013, there are 4 BCCs for personal income tax. These are separate BCCs for tax agents, for individuals, for individual entrepreneurs and for foreigners in the patent system. The KBK for 2013 personal income tax is as follows:

• 182 1 01 02010 01 1000 110 – personal income tax on income the source of which is a tax agent, with the exception of income in respect of which tax is calculated and paid in accordance with Art. 227, 2271 and 228 of the Tax Code of the Russian Federation;
• 182 1 01 02020 01 1000 110 – income tax for individuals - individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices and other persons engaged in private practice;
• 182 1 01 02030 01 1000 110 - personal income tax on income received by individuals in accordance with Art. 228 Tax Code of the Russian Federation;
• 182 1 01 02040 01 1000 110 - income tax for individuals in the form of fixed advance payments on income received by individuals who are foreign citizens engaged in labor activities for hire from individuals on the basis of a patent in accordance with Art. 227.1 Tax Code of the Russian Federation.

These BCCs are used by employers, including individual entrepreneurs, in the case of paying taxes on wages and other payments to employees, as well as by tax agents when paying dividends from equity participation in the activities of organizations.

This KBK is not used by individual entrepreneurs who work under the general taxation system, notaries and lawyers, and anyone engaged in private practice.

When paying personal income tax on dividends, the KBK is used the same as for employee salaries - 182 1 01 02010 01 1000 110.

If you are interested in any specific BCC, transport tax 2013, land tax, etc., then always refer to the letter of the Ministry of Finance of the Russian Federation dated December 30, 2011 N 02-04-09/6082, and the attachment to this letter. In particular, the most used BCC, the income tax, has been identified; 2013 provides for nine of its varieties.

Profit credited to the federal budget has a BCC of 182 1 01 01011 01 1000 110, penalties and interest to this type of budget - 182 1 01 01011 01 2000 110, penalties and fines to the federal budget - 182 1 01 01011 01 3000 110 and others .

E. Shchugoreva

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You will find them in separate articles.

In our tables you will find the BCCs necessary to correctly fill out field 104 of payments for the transfer of taxes/contributions in 2018.

KBK taxes: for paying taxes for organizations and individual entrepreneurs on OSN

KBK taxes: for paying taxes for organizations and individual entrepreneurs in special modes

KBK: insurance premiums 2018

KBK-2018 for payment of other taxes for all organizations and individual entrepreneurs

KBK: penalties

As a general rule, when paying a fine, the 14th-17th digits take the value “2100”. However, there is an exception to this rule:

KBK: fine

When paying a fine, the 14th category of the BCC, as a rule, the 14th-17th categories take the value “3000”. But here we should not forget about exceptional cases:

KBK-insurance premiums (old periods)

If you need to transfer to the INFS contributions to compulsory medical insurance, compulsory medical insurance or VNIM for periods that expired before 01/01/2017, then they are transferred to the KBK, different from the “fresh” KBK:

For 2017, the Ministry of Finance made changes to the BCC. What is the KBK and what will the changes bring us? It is known that new ones were introduced and a number of old ones were cancelled. Data on these processes can be found in this article. First of all, the abbreviation KBK will be explained - this is a budget classification code, and its meaning concerns all financial activities of the state, from the largest corporations to every individual citizen of the Russian Federation.

Order

In 2016, on June 20, Order 90 of the Ministry of Finance of the Russian Federation was issued, which contained instructions on the procedure for applying the BCC, which were approved in 2013. This normative act established specific changes that came into use when drawing up the country's budget system. Budget tax classification codes, for example, have been changed significantly, and payment orders must be adjusted by each entrepreneur who will pay taxes for 2016 in 2017. This especially applies to private firms and individual enterprises paying taxes according to the simplified taxation system (simplified taxation system). It is with an explanation of how the new KBK code affects the simplified tax system that we probably need to start.

Why is the KBK needed, what are these codes in the budget classification? These are the very accounts into which the entrepreneur’s money goes, transferred in a targeted manner: these are fines, taxes, fees, fees, and the like, directed to the state. Therefore, when an accountant of an enterprise or an entrepreneur himself fills out a payment order, he knows that he must correctly indicate the KBK, that such filling is very important, since there must be as many as twenty digits in the special field for the exact destination of the money sent. A mistake here can be costly: a financial message can get lost, even forever.

KBK: transcript

The account into which the entrepreneur’s money will go belongs to the state budget. Each such “address” consists of twenty digits, and all digits carry certain information. The first contains the code of the given government agency that will receive this amount, followed by the code or group of the given income. After this - the payment code with the income item and subitem. Next come very important, clarifying figures from the KBK, what the new owner of this money is, and where it will go from the state budget. Maybe this amount will be received by the regional budget, or maybe by the pension fund, there are many options.

The following figures tell about the reasons for this payment: the tax itself or a penalty on it, a fine, a contribution, and the like. But the last three digits of the budget classification code explain the type of income - property tax or something else. As life flows and changes, the CBC undergoes constant changes. One KBK code can be excluded, another can be changed, and this process almost never stops. Therefore, entrepreneurs must constantly monitor all these changes and fill out payment orders without errors. If the BCC of the payment is filled out incorrectly, the money will “walk for a long time”, going in the wrong direction, and in the meantime the entrepreneur will be fined for non-payment of fees and taxes.

Changes according to the simplified tax system

The most important changes to the BCC, explained above, will affect all taxpayers. The first major change is a new income tax code for entities that are controlled as foreign companies. Now you need to write other numbers: 182 1 01 01080 01 0000 110. This is noted in the full list of forms, which indicates all changes in reporting forms for 2016 - more than two hundred changes.

The second most important thing is the abolition of the minimum tax code for enterprises under the simplified tax system; now the old code cannot be used. It is necessary to transfer the tax to the KBK with the following figures: 182 1 05 010 50 01 1000 110. The same code - the same - is valid according to the simplified tax system and when paying to the budget by companies with the object "income minus expenses" - one percent of revenue, then There is a minimum annual tax, plus advance payments.

Reason for these changes

Previously, there were two BCCs for this tax system, and entrepreneurs under the simplified tax system paid the tax minimum once a quarter instead of advances, since they assumed that they would reach the planned minimum tax by the end of the year.

Tax authorities had difficulty sorting out the confusion of receipts to two addresses; as a result, entrepreneurs were forced to pay penalties for underpayment or fines for failure to pay the minimum tax. Now there is only one address for transfer. And the minimum tax is charged in two cases according to the simplified tax system - if at the end of the year the company was at a loss and if the minimum tax is higher than the actual one.

Table

The website of the Ministry of Finance of the Russian Federation on July 1, 2016 notified entrepreneurs about all the changes: the KBK table was published, which compared the types of income of the budget system of the Russian Federation, respectively, with the subtype codes that will be in effect in 2017.

After reviewing the data in this table, you can see exactly what changes KBK has undergone and what should change in filling out payment documents. Every entrepreneur must do this: clarify the codes and their correct names. Then his payments, fines. fees and taxes will go to the budget exactly for their intended purpose, and the tax authorities will not present any complaints to it during inspections.

KBK for legal entities

Legal entities pay, among other things, value added tax. This is the withdrawal to the country’s budget of a certain part of the value of a product, service or work created at each stage of production. In Russia, VAT appeared in 1992, and in the world - much earlier, with the improved turnover tax proposed by Simenson, a German economist, in 1919. The French began to collect it in 1954, but not in France, but in the colonies. Now VAT and its modifications exist in more than fifty countries around the world. In Russia, the Tax Code provides for the collection of VAT, enshrined in Chapter 21.

Such tax is paid upon sale. The BCC for legal entities for VAT must be indicated in declarations and payment orders. You also need to know the BCC for VAT in case the tax department demands a fine or penalty for any violation of tax legislation. In addition, all amendments and actions are constantly adjusted and clarified if situations are not clear. Article 143 of the Tax Code deals with organizations, individuals and entrepreneurs exempt from such tax. These are taxpayers from special regimes, organizers of major events (for example, the 2018 FIFA World Cup).

KBK in detail

There is a mechanism for interaction with the budget, which is reflected in the KBK: instead of complex descriptions in the declaration or payment order of the characteristics of the tax and the recipient, that is, a specific budget organization, digital codes are used, precisely and strictly regulated. It is thanks to them that the report or tax is processed in strict accordance with the address of the recipient of the declaration or tax.

As already mentioned, the KBK has twenty digits, divided into four groups. And they all carry certain information. The first three talk about the administrator, that is, about the one to whom you need to report. Tax authorities are designated by the numbers 182. One number below is the type of receipt. For example: one is a tax, two is a free receipt, and so on. Two more numbers indicate the type of income: 01 - profit, 06 - property tax, 08 - duties, and so on.

The next whole five digits are items and subitems of budget income. Next is a description of the budget level (twelfth and thirteenth digits) - 01 - federal budget, 02 - subject of the Russian Federation, 03 - local budget, and so on. Then there are four numbers indicating the type of payment. For example, taxes are 1000, penalties are 2100, fines are 3000. And the last KBK numbers - there are three left - are the final addressee of the tax. For example: 110 - tax to the state budget, 160 - deductions for social needs, and so on.

Example

Let's take this code: 18210101000011000110. The first three digits are 182, this means that the Federal Tax Service administers the payment. The unit then indicates that this payment is a tax. Further, 03 means that services or products are provided in the Russian Federation.

Five numbers 01000 - subarticles and articles of the Budget Code. Next - 01 - the recipient of the tax is the federal budget. Further 1000 - direct payment, no penalties or fines. And finally, 110 - this payment will go to state income.

How to fill out documents correctly

The payment order is filled out from top to bottom, taking into account that many of the data have already been entered into the accounting program: the name of the taxpayer’s company, checkpoint and tax identification number, bank details, and so on. The field with the taxpayer status - 101 - changes to 01 if it is a legal entity, and 09 if the payer is an individual enterprise. If VAT is paid on the import of imported goods, enter 06 in field 101, and if the payer is a tax agent - code 02.

The tax amount must be rounded to the nearest ruble. The recipient's details are specified by the Federal Tax Service. Transaction type - 01 for all payment orders, and for example, for VAT - 5. In field 22 - UIN, you need to enter 0. Field 110 - payment type - is not filled in. Taxes can be transferred in parts, or the entire amount can be transferred at once.

If there is an error in the KBK

The human factor can cause harm everywhere - from flying an airliner to filling out an income tax return. It is not so rare that taxpayers indicate an erroneous BCC in a payment order. This is unlikely in the declaration, because almost all companies create them through an accounting program aimed specifically at this. She puts down the KBK herself and usually without errors. The main thing is to update the program on time. It is even more unlikely that an incorrect report will be sent to the tax office. If the codes are given incorrectly, it is almost impossible to send this.

But in payments, mistakes are made all the time. The transferred money ends up in budgets of completely different levels or in generally unclear payments. Correcting this oversight is difficult and time-consuming, but it is possible and necessary. An application is written to the tax office, the details are specified, on the basis of which the tax will be accepted for crediting and even with the date of payment. Even if the inspector managed to charge penalties, they will be canceled. And if the payment went to any fund outside the budget, everything happens the same way. If you do not carry out all these actions, the inspectors will decide that the entrepreneur has not fulfilled his duty, and therefore there will be penalties and a fine. And therefore a call to entrepreneurs: be careful, do not confuse the KBK!

Fixed payments

Fixed contributions are insurance payments for pension and compulsory medical insurance, which are transferred by individual entrepreneurs, notaries, lawyers and other people engaged in private practice. Until 2014, these contributions were the same for all persons and were truly fixed. But after amendments were made to the legislation, which changed the very procedure for calculating these payments, they practically ceased to be fixed.

Since 2017, insurance premiums are regulated by the Tax Code (Chapter 34), and the cash flows themselves go to the tax inspectorates where the individual enterprise is registered, that is, territorially, and not to funds outside the budget. A separate BCC for fixed payments as pension contributions (one percent of income over three hundred thousand rubles) is not provided for in 2017. The code is the same for everyone: 18210202140061110160. The additional contribution for 2016 is 18210202140061110160. Fixed payments for health insurance come with the code 18210202103081013160.