Source code according to budget classification. Budget classification

These magic three letters, which say nothing to ordinary citizens, regularly cause headaches for entrepreneurs.

How is KBK deciphered?

KBK - codes budget classification

The CBCs of organizations, necessary for the payment to get where it was intended, change almost every year. And the responsibility for their correct indication lies with the payer!

Let's try to figure out what these mysterious codes are, why they are needed, how they are formed and why they change regularly. We will also tell you what to do if you find an error in the specified code, and what you risk in this case, and most importantly, how to prevent this risk and not end up with accrued fines and penalties for taxes and fees paid on time.

The current list of CSC for 2020

Budget classification - what is it and why

In July 1998 Budget Code The Russian Federation in Federal Law No. 145 for the first time introduced the term "KBK", used as a means of grouping the budget.

There are 4 types of CBC:

• relating to government revenues;
• related to expenses;
• indicating the sources from which the budget deficit is financed;
• representing government operations.

What are CBCs for?

• organize financial statements;
• provide single form budget financial information;
• help regulate financial flows at the state level;
• with their help, the municipal and federal budget;
• allow you to compare the dynamics of income and expenses in the desired period;
• inform about current situation in the state treasury.

INFORMATION FOR ENTREPRENEURS! BCC is an internal coding, which is necessary, first of all, for the state treasury, where the funds received are distributed among them. Entrepreneurs need these codes insofar as they are interested in complying with the requirements for processing state payments, especially taxes and contributions to off-budget funds. Therefore, do not forget to indicate the correct and current CSC code in field 104 of the payment receipt.

The structure of the KBK

This code consists of 20 characters - numbers, divided by hyphens into groups, it has the following form XX - X XX XX XXX XX - XXXX - XXX.

Each group of characters corresponds to an encrypted value determined by the Ministry of Finance. Let's consider the structure of the profitable CBC, since it is they who have to be mainly used by entrepreneurs (expenditure codes can be found mainly when returning funds under any state program).

1. "Administrator". The first three signs show who will receive the funds and is responsible for replenishing one or another part of the budget with them, and manages the money received. The most common codes for businessmen start with 182 - the tax authority, 392 - Pension Fund, 393 - FSS and others.
2. "Type of income" includes characters from 4 to 13. This group of characters helps to quite accurately identify the receipt by the following indicators:
   • Group- 4 character (that is, the first in this paragraph);
   • subgroup- 5th and 6th sign; a two-digit code indicates a specific tax, duty, fee, fine, etc.;
   • article- category 7 and 8 (the value of the purpose of the received income is encoded in the settlement documents for the budget of the Russian Federation);
   • sub-article- 9, 10 and 11 sign (specifies the income item);
   • element- 12 and 13 figures, characterizes the level of the budget - from federal 01, municipal 05 to specific budgets of the PFR - 06, FSS - 07, etc. Code 10 indicates the budget of the settlement.
3. "Program"- positions from 14 to 17. These figures are designed to differentiate taxes (their code is 1000) from penalties, interest (2000), penalties (3000) and other payments (4000).
4. « Economic classification» are the last three digits. They identify receipts in terms of their economic type. For example, 110 speaks of tax revenues, 130 - from the provision of services, 140 - funds withdrawn forcibly, etc.

IMPORTANT INFORMATION! The 20-digit code must be entered correctly and without errors in the "Purpose of payment" field (field No. 104) of the payment order. In fact, it duplicates the information indicated in the "Payment basis" field, and also partially in the "Recipient" and "Recipient's current account" fields.

Where can I get KBK?

To fill out a payment order, the KBK code can be found in several ways:

• scroll a little higher - most of them are published with us;
• at the State Treasury (by calling, sending a request or making a visit);
• Order of the Ministry of Finance No. 65N contains all information about the CSC;
• when making payments online on many KBK services, they are affixed automatically.

Why are budget classification codes changing?

This is the cry of the soul of the overwhelming majority of entrepreneurs: how much easier it would be if these codes were unified and established once and for all. But the Ministry of Finance almost every year introduces certain changes to the CSC. Entrepreneurs and accountants do not always have the opportunity to track innovations in time and correct the specified CSC, this is especially evident in reporting periods. Liability for incorrect specified code lies entirely on the shoulders of businessmen, often resulting in unforeseen expenses and troubles to correct mistakes and prove their case.

There are various versions that are put forward by entrepreneurs and do not comment on the Ministry of Finance and the Ministry of Justice.

1. The more receipts passed through the wrong CSC, the more funds for some time will be "suspended" as unexplained. Until the mistakes are corrected, they can be used for unseemly purposes, and on a national scale these are huge sums.
2. Additional replenishment of the budget by accruing fines and penalties for "overdue" payments that went through the already inactive CBC. Proving the timely payment is quite troublesome.
3. Inconsistency between the actions of the Ministry of Finance, which assigns codes, and the Ministry of Justice, which approves them.
4. Since CSCs are directly "tied" to the public sector, any changes within the relevant structures, the receipt of new directives, etc. lead to a change in coding.

FOR YOUR INFORMATION! There are opinions that, since this coding is an internal affair of the Treasury, it should be done by them, and not by taxpayers. The KBK code can be assigned by bank employees based on the specified data on the recipient and purpose of the payment, or by employees of the treasury upon receipt of it. Nevertheless, today the additional work on coding is entrusted to the payers, they cannot evade it, which means that all that remains is to comply with the current requirements and be aware of the latest innovations.

What is the risk of a mistake in the CBC

If the payment purpose code is specified incorrectly, the payment will be transferred to the budget, but it will not be able to be correctly distributed there, which means that the state will not actually receive it. The result can be the same as if the money was not transferred at all: the tax authority will calculate the arrears under a certain article. At the same time, if the CCC is simply confused, an overpayment may occur under another article.

As a result, the tax authority will issue a claim for the payment of arrears, a fine for late payment of tax or fee, and penalties for late payment. This situation is extremely unpleasant for a conscientious entrepreneur who paid the tax on time, whose entire fault lies in confusion with numerous CBCs.

The usual course of action for an entrepreneur when an error is found in the CSC

1. The most important thing is to make sure that the mistake did not lead to non-receipt of income to the budget, otherwise it will be considered that the funds were not paid, with the payer fully responsible for this.
2. Submit to your account tax office a statement about the error found and a request to clarify the basis, type and ownership of the transfer of funds, if necessary, taxable period or taxpayer status.
3. Payment orders must be attached to the application, according to which the tax was paid and received by the budget.
4. If necessary, a reconciliation of taxes paid is carried out jointly with the inspector (an act is drawn up about it).
5. A few days later (the period is not legally defined), a decision is made to clarify this payment and is handed over to the applicant.

IMPORTANT! When clarifying a payment, it is considered to be made on the day the payment order is submitted with an incorrect CCC, and not on the day the decision on clarification and offset is received. Thus, there is no delay in the obligatory payment, which provides for penalties, in fact.

Consider the various cases that occur due to errors in the CSC and analyze what an entrepreneur should do.

1. The inspectorate charged penalties for non-payment of tax. If there was an appeal from the payer with the benefit of offsetting the amount paid, then you should additionally ask the tax authority to recalculate the accrued penalties. If the tax refuses to do this, going to court will most likely allow for a recalculation (there is a rich arbitrage practice with similar precedents).
2. BCC does not match the payment specified in the assignment. If the error is “within one tax”, for example, the BCC is indicated on the simplified tax system-6, and the basis of the payment is indicated on the simplified tax system-15, then the tax office usually easily recalculates. If the CBC does not completely correspond to the basis of payment, for example, the businessman was going to pay personal income tax, but indicated the CBC that belongs to VAT, the tax often refuses to clarify, but the court is almost always on the side of the taxpayer.
3. Due to an error in the CBC insurance premiums turned out to be unpaid. If the funds do not go into the right treasury account, this is almost inevitably fraught with fines and penalties. The merchant should repeat the payment with the correct details as soon as possible in order to reduce the amount of possible penalties. Then the money paid by mistake must be returned (it can also be set off against payments for the future). To do this, an application is sent to the body to whose account the transfer of money was erroneously made. Failure to comply with a request for a refund or re-setting is a reason to go to court.
4. The funds went to the planned fund, but under the wrong article. For example, in the payment they indicated the BCC for the funded share of the pension, but they intended to pay insurance part. In such cases, the contributions are still considered to be made on time, and you need to proceed in the same way as in in the usual way. The court is to help with any problems with a fund that refuses to make a recalculation, and an illegal demand for the payment of arrears and the accrual of penalties.

REMEMBER! By law, an error in the CCC is not a basis on which the payment will not be considered transferred. The payment order provides additional information indicating the purpose of the payment and its recipient, therefore, if it is indicated correctly, there is no and cannot be a reason for penalties against the entrepreneur, other decisions can be challenged in court.

1. Regularly check with the tax office how the payments made are reflected on your personal account.
2. If you have received a claim for the payment of a tax, contribution, etc., already transferred by you, contact the appropriate authority (tax, extra-budgetary fund) for reconciliation of calculations.
3. If you yourself saw a mistake made in the CSC, write a statement for clarification.
4. Try to be aware recent changes in legislation, in particular the latest version of the codes.

What is the structure of the budget revenue classification code

The income structure of the CBC remains twenty-digit and is the same for the budgets of the budgetary system of the Russian Federation.

Since 2016, the income subtype code has been detailed to:

• groups of subspecies of budget revenues (14 - 17 categories);
• analytical group of the subspecies of budget revenues (18 - 20 categories).

The analytical group of the subtype of budget revenues was introduced by budget legislation instead of KOSGU on revenues and is a grouping of revenues by their economic content.

The target nature of income is determined by the type and subtype of income of the budgets of the budget system of the Russian Federation.

Income codes are assigned to income administrators. Each of them has its own chief administrator code. They accrue revenues in budget accounting, and also reflect their receipt in the budget. To do this, they open separate personal accounts in the bodies of the Treasury of Russia.

As a rule, the main administrators are state authorities, management bodies of state non-budgetary funds of the Russian Federation, and (or) state institutions under their jurisdiction.

How codes of subtypes of budget revenues are used

The list of codes of subtypes by types of budget revenues is approved by the relevant body. These are authorized authorities that keep records of these include: the Ministry of Finance of Russia, financial authority subject of the Russian Federation, municipal formation. They form a list of such codes, taking into account the general requirements for the procedure for the formation of a list of codes for subtypes of income of the budgets of the budget system of the Russian Federation, approved by the Ministry of Finance of Russia (hereinafter referred to as the General Requirements).

The financial authorities of the constituent entities of the Russian Federation have the right to establish the specification of the code of the subtype of budget revenues by the source of budget revenues of the constituent entity of the Russian Federation in the event that this source of income is not assigned to the main administrators of budget revenues in accordance with the law and Appendix 7 to Directives No. 65n.

The financial body of the municipality forms a list of subtypes of income, taking into account General requirements and details, if it is the relevant subject of the Russian Federation.

Budget revenue administrators communicate to payers the full classification code of budget revenues, taking into account the subtype code of budget revenues.

• 000 1 13 01992 02 0000 130 "Other income from providing paid services(work) by recipients of funds from the budgets of the constituent entities of the Russian Federation";
• 000 1 13 02992 02 0000 130 "Other income from compensation of expenses of the budgets of the constituent entities of the Russian Federation";
• 000 1 16 90020 02 0000 140 "Other income from monetary penalties(fines) and other amounts in compensation for damage credited to the budgets of the constituent entities of the Russian Federation.

How income subtype groups are used

Analytical group of subtype of income is a grouping of income by type financial transactions and consists of groups:

• 100 - Income. Group 100 "Income" includes articles (sub-articles) 110 - 180;
• 400 - Disposal of non-financial assets. Group 400 "Disposal of non-financial assets" includes articles (sub-articles) 410 - 440;

The codes of the analytical group of the subspecies of budget revenues by types of budget revenues, which are mandatory for use by all levels of budgets of the budget system of the Russian Federation, are approved by the Ministry of Finance of Russia.

At the same time, on the 7th category of the subtype of income (3rd category of the analytical group of the subtype of income), free from mandatory detailing, the financial authority of the constituent entity of the Russian Federation may establish additional detailing of the analytical group of the subtype of income.

For example, the analytical group of income subtype 180 "Other income" can be detailed:

• 181 "Gratuitous receipts from state (municipal), non-state organizations";
• 182 "Grants and other special gratuitous receipts", 183 "Other gratuitous receipts";
• 189 "Other other income", etc.).

This is stated in the letter of the Ministry of Finance of Russia dated May 14, 2015 No. 02-05-11 / 27759.

Examples of budget revenue codes

1. Penalties collected from the supplier are attributed to article 140 "Amounts of forced withdrawal" of KOSGU and are reflected by the income code:

• 000 1 16 46000 01 6000 140 "Receipts of amounts in compensation for damage in connection with the violation by the performer (contractor) of the conditions government contract or other agreements financed by the Federal Highway Fund, or in connection with the evasion of the conclusion of such contracts or other agreements (federal government bodies, the Bank of Russia, management bodies of state extra-budgetary funds of the Russian Federation)";
• 000 1 16 46000 01 7000 140 "Receipts of amounts in compensation for damage in connection with the violation by the performer (contractor) of the terms of the state contract or other agreements financed from the Federal Highway Fund, or in connection with the evasion of concluding such contracts or other agreements (federal public institutions).

At the same time, receipts to the budgets of the budgetary system of the Russian Federation of monetary penalties (fines) imposed in accordance with the Federal Law of April 5, 2013 No. municipal services"are carried out according to the budget classification code:

• 000 1 16 33000 00 0000 140 "Pecuniary penalties (fines) for violation of the legislation of the Russian Federation on placing orders for the supply of goods, performance of works, provision of services" using the corresponding codes of sub-items, elements and sub-types of budget revenues.

1. If the institution implements non-financial asset, for example, a car - a fixed asset or a spare part for it - a material stock, then apply the income subtype group:

• article 410 "Decrease in the value of fixed assets" of KOSGU reflects income from the disposal of fixed assets, including from their sale;
• article 440 "Decrease in the cost inventories" KOSGU reflects income from the disposal of inventories, including from their sale.

1. Refund amounts accounts receivable of previous years are subject to transfer to the federal budget under the budget classification code 000 1 13 02991 01 0300 130 "Other income from compensation of federal budget expenses" indicating in 14 - 17 digits of the code of the corresponding code of subtype of budget revenues.

The income subtype code for federal state institutions that are not institutions of the penitentiary system and are not foreign institutions is used 0300 - funds received from the activities of other institutions.

The unified chart of accounts contains the names and numbers of synthetic accounts of accounting objects (synthetic codes of accounts (accounts of the first order) and analytical codes of synthetic accounts). The institution has the right to enter additional analytical codes of synthetic accounts of the Unified Chart of Accounts.

Working Chart of Accounts accounting is developed and approved by the institution on the basis of the Chart of Accounts budget accounting and instructions for its use. The budget accounting account number consists of twenty-six digits (table 1):

Table 1

Budget account number

1 - 17 digits - an analytical code according to the budget classification of the Russian Federation.

To indicate the first seventeen digits of the account number, letter designations in accordance with Appendix No. 2 to Instruction No. 162n:

KRB - code of the main manager budget funds, code of the section, subsection, target item and type of budget expenditure;

KDB - code of the chief administrator of budget revenues, code of the type, subtype of budget revenues;

CIF - code of the chief administrator of sources of financing the budget deficit, code of the group, subgroup, article and type of source of financing the budget deficit;

GKBK - the code of the chapter according to the budget classification, zeros are indicated in 4 - 17 digits of the account number.

With regard to budget revenues, the classification code (Table 2) has the following structure:

1 - 3 digits - code of the chief administrator of budget revenues

4 - 13 digits - code of the type of income (group, subgroup, article, subarticle, element);

14 - 17 digits - income subtype code.

table 2

Classification code of budget revenues

With regard to budget expenditures, the classification code (Table 3) has the following structure:

1 - 3 digits - code of the main manager of budgetary funds;

4 - 5 digits - section code;

6 - 7 digits - subsection code;

8 - 14 digits - code of the target article, including the program slice;

15 - 17 digits - code of the type of expenses.

Table 3

Classification code of budget expenditures

18 digit - view code financial support(activities):

2 - income-generating activity ( own income institutions);

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;

8 - funds of non-profit organizations on personal accounts;

9 - funds of non-profit organizations on separate personal accounts.

When conducting budget accounting by institutions in the 18th category of the budget accounting account number, codes for the type of financial support (activity) are used:

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

3 - funds in temporary disposal.

Note that in the account number of budget accounting by state institutions, the code of the type of activity “2” is not used, since they are not entitled to carry out operations with funds received from income-generating activities in accordance with paragraph 3 of Art. 161 of the RF BC, paragraph 4 of Art. 298 of the Civil Code of the Russian Federation, part 7, 8 art. 33 of the Federal Law of 08.05.2010 No. 83-FZ;

When maintaining budgetary records, institutions do not provide for the use of a financial security code for funds for compulsory health insurance (CHI). Therefore, when conducting budget accounting with CHI funds, institutions in the 18th category of the budget accounting account number use the code for the type of financial support (activity) "1".

19 - 23 digits - the code of the synthetic account of the Unified Chart of Accounts.

The synthetic account code includes:

19 - 21 digits - the code of the synthetic account of the accounting object;

22nd bit - synthetic account group code;

23rd digit - code of the type of synthetic account.

According to paragraph 6 of Art. 15 of the Federal Law of November 29, 2010 No. 326-FZ "On Compulsory Medical Insurance in the Russian Federation" medical organizations maintain separate accounting for operations with funds of mandatory health insurance.

In this regard, and in accordance with clause 1 of Instruction No. 157n, institutions when providing medical services within CHI programs it is advisable to provide for when forming your own accounting policy and taking into account the requirements of the legislation of the Russian Federation on the disclosure of information on expenses incurred by the institution at the expense of CHI funds, analytics (including accounts of analytical codes in synthetic accounts of accounting objects) in the working chart of accounts of the institution, which allows for separate accounting.

24 - 26 bits - Sector Operations Classification code government controlled(KOSGU).

"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, have been 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 - Order N 152n, Instructions). He also established the rules for the application of the 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 the uniform principles for the formation and execution of budgets at all levels of the budgetary system of the Russian Federation, Order No. 152n approved a single 20-digit code for classifying income, expenses and sources of financing deficits in the budgets of the Russian Federation.

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

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

The budget classification includes:

• classification of budget revenues of the Russian Federation;
• functional classification of RF budget expenditures;
• economic classification of RF budget expenditures;
• source classification domestic financing budget deficits of the Russian Federation;
• source classification external funding deficits of the federal budget and budgets of subjects of the Russian Federation;
• classification of types of state domestic debt the Russian Federation and subjects of the Russian Federation, types of municipal debt;
• classification of types of state external debt the Russian Federation and subjects 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

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

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

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

Administrator

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

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

The administrators of revenues to the budgets of the Russian Federation (Appendix 11 to the Instructions) are state authorities, bodies local government, public authorities off-budget funds, central bank of the Russian Federation, as well as budgetary institutions established by state authorities, local governments, exercising in the prescribed manner control over the correctness of the calculation, completeness and timeliness of payment, accrual, accounting, collection and decision-making on the return (offset) of overpaid (collected) payments in 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 code for the type of income (4th - 13th digits of the RF budget income classification code) consists of 10 characters and includes:

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

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

article - (7 - 8 KBK characters);

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

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

01 - federal budget;

02 - the budget of the subject of the Russian Federation;

03 - local budget;

04 - the budget of the city district;

05 - the budget of the municipal district;

06 - the budget of the Pension Fund of the Russian Federation;

07 - Fund budget social insurance RF;

08 - the budget of the Federal Compulsory Medical Insurance Fund;

09 - the budget of the territorial fund of obligatory medical insurance;

10 - the budget of the settlement.

The code for the type of income is established by the Federal Law "On the Budget Classification of the Russian Federation" and is the same for all budgets, providing a single detail, and at the level of establishing the element (12 - 13 characters) also reflecting the level of disposal 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, 4 more characters are included in the income classification, corresponding to the code of the program or subprogram (the 14th, 15th, 16th and 17th characters of the CSC).

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

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

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

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

The refund of overpaid amounts is reflected by the budget classification code using the code of the programs for which the overpaid amount was received. At the same time, 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". Further detailing of revenues administered by the Federal Tax Service and the Federal Customs Service is not provided.

State authorities of the constituent entities of the Russian Federation have the right to apply the specification of the program code by 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 governments have the right to apply the specification of the program code according to the revenue source of the corresponding budget in the event that this revenue source is not assigned to the administrators of budget revenues appointed by federal authorities state authorities and state authorities of the constituent entities of the Russian Federation.

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

Economic classification of income

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

110 - tax revenues;

120 - income from property;

130 - income from the provision of paid services;

140 - the amount of forced withdrawal;

150 - gratuitous and irrevocable receipts from budgets;

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

152 - transfers of supranational organizations and governments of foreign states;

153 - transfers from international financial organizations;

160 - contributions and deductions for social needs;

180 - other income;

410 - decrease in the cost of fixed assets;

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

440 - decrease in the cost of inventories.

Functional classification of expenditures of the budgets of the Russian Federation

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

The functional classification consists of four levels.

The administrator's code (1st, 2nd and 3rd digits of the expenditure classification code), as in the income classification, corresponds to the number assigned to the chief administrator according to the List of chief administrators of the corresponding budget.

The code for the functional classification of expenses 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 code of expenditures (FKR). 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 Instructions.

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

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

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

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

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

Target items and types of expenditures of the functional classification of expenditures 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 laws on the budget of a subject of the Russian Federation and decisions on the budget of the municipality for the corresponding year.

Classification of sources of financing the budget deficits of the Russian Federation

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

The administrator's code (1st, 2nd and 3rd category) corresponds to the number assigned to the chief administrator according to the List of chief administrators of the relevant budget.

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

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

The code for the type of sources of financing the budget deficits of the Russian Federation (4 - 17 categories) 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 the elements of the sources of financing the budget deficits of the Russian Federation (12th and 13th categories) completely coincides with the classification of the income elements and determines a specific budget.

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

Classifications of general government transactions

The unified classification of operations of the general government sector contains 8 groups of operations of the SGS, which, along with the current economic classification of income and expenditure of budgets of the Russian Federation, determine the last three characters 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 - Reducing liabilities.

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

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

Table 1

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

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

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

The budget classification codes indicated in the documents on approved 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 postings.

To reflect business transactions on the accounts of the budgetary accounting of the OSKC, we will create required codes Budget Classification (BCC):

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

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

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

08 02 01 00 - group code, subgroup, article, subarticle, meaning "Increase / decrease in other balances Money budgets of constituent entities of the Russian Federation", in accordance with 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 subject of the Russian Federation;

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

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

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

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

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

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

Operations for the assumption of obligations by the Regional blood transfusion station - the recipient of funds, are carried out simultaneously with the postings on their occurrence on the basis of documents confirming their acceptance - contracts and other documents that certify the fact of the transaction.

In our example, OSKK entered into contract No. 256 dated 04/01/2006 with Teplosnabzhenie LLC for the supply of heat energy in the II quarter of 2006 in the amount of 500,000 rubles. On the basis of the requirement (act) of Teplosnabzhenie LLC dated April 30, 2006 N AA-000100 was issued and transferred to the treasury payment order N 61 to pay utility bills for April 2006 in the amount of 150,000 rubles. (including VAT 18%). It was conducted by the Treasury on the same date, April 30, 2006.

After registration budget obligation in the treasury body (assigning a budget obligation number), it is reflected in the accounting of the OSKK:

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

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

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

• debited from personal account on accounting of budgetary funds opened in the treasury body, according to payment order N 61 dated April 30, 2006 in the amount of 150,000 rubles. (including 18% VAT) to pay utility bills

From the personal account of the OSCP, on the basis of the Application for receiving cash dated April 4, 2006, received to the cash desk on receipt cash warrant April 5, 2006 cash in the amount of 2000 rubles. to pay for other services (notary services). The money was issued under the report of the head of the economic department E.S. Sergeeva.

To withdraw cash by check, an Application for cash receipt is drawn up (f. 0510033 in accordance with Appendix No. 3 to the Order of the Ministry of Finance of Russia dated September 21, 2004 No. 85n "On the procedure for providing cash to recipients of funds from the budgets of the budget system of the Russian Federation" (hereinafter - Order No. 85n )).

The budget classification indicators specified in the Application must reflect the content of the operation in accordance with the directions of use of funds indicated in the column of the cash receipt "Expense Purposes".

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

To reinforce account 40116, debits are made from accounts 40105 "Federal budget funds" and 40503 "Funds of federally owned enterprises. Non-Profit Organizations and crediting funds to account 40116.

With this order, temporary cash gaps occur. Similar situation also occurs when cash is deposited 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 of March 18, 2005 "On the procedure for applying the Rules for providing cash budget recipients. However, with the introduction by Order of the Ministry of Finance of Russia dated February 10, 2006 N 25n (hereinafter - Order N 25n) changes to the Instruction on budget accounting, the scheme accounting records operations will change and will be discussed below.

The basis for recording a transaction on cash expenditure on the corresponding personal account of the recipient of budgetary funds is an Application with a mark of the Federal Treasury on execution (stamp "Executed"). The recipient of budgetary funds, on the basis of the Application with a mark of execution attached to the Extract from the relevant personal account, forms an entry in accounting.

In OSK accounting, receipt of funds from a personal account for payment of other services (notary services) is reflected as follows:

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

• money was received at the cash desk under an incoming cash order N 30 dated 04/05/2006 to pay for other services - 2000 rubles.

• cash was issued under the report of E.S. Sergeeva on account cash order N 56 dated 04/05/2006 for payment of other services - 2000 rubles.

Advance report No. 36 dated April 25, 2006 was adopted by the head of the economic department E.S. Sergeeva on the amounts spent, issued under the report for payment of other services, in the amount of 1800 rubles. Remainder unspent funds returned to the cash desk of the OSKK under an incoming cash order N 42 dated April 25, 2006 in the amount of 200 rubles.

The postings of these business transactions are as follows:

• written off expenses for payment of other services in the amount of 1800 rubles. according to the materially responsible person E.S. Sergeeva according to the advance report N 36 dated April 25, 2006.

• returned to the cashier the balance of the unused advance payment on the incoming cash order N 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, donated blood components to the regional medical institution in the amount of 9,000 rubles.

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

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

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

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

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

472 0000 - (KCSR), target item "Blood transfusion stations" from Appendix 3 "List of target items of the functional classification of expenditures of the budgets 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 expenses of the budgets of the Russian Federation" to the Instructions.

On the basis of an agreement concluded with the hospital N 221 of the Navy and an invoice for the release of materials to the party (f. 0315007) N 345 ​​dated April 29, 2006, the OSPC issued an invoice N 345 ​​dated April 29, 2006 to the medical institution for sold to the hospital N 221 Navy blood components in the amount of 5600 rubles. (without VAT).

This transaction is accounted for:

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

Accounting for cash receipts to the current account in the bank, reflected in the accounting on the debit of account 2 20101 510 "Inflow of funds of the institution to bank accounts", is maintained on off-balance account 17 "Receipts of funds to bank accounts of institutions" in multi-graph cards f. N 0511807.

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

T.V. Druzhinina

When filling out a payment order, you should always indicate the budget classification code. What is meant by this concept? Budget Classification Codes (BCC)- this is a special encoding introduced specifically for filling out payment orders for each type of tax payment. From January 1, 2005, new budget classification codes (BCC) were introduced after their approval in the Order of the Ministry of Finance of Russia No. 72n dated August 27, 2004. Initially, the maximum length of the field 104 of the settlement document included 7 digits. However, after the publication of Bank of Russia Directive No. 1493-U dated August 25, 2004 “On the Peculiarities of Using the Formats of Settlement Documents in Making Electronic Payments Through the Bank of Russia Settlement Network”, this value was increased to 20 characters (digits).

The structure of the code of the budget classification of income (BCC) of the Russian Federation

If you are completely unfamiliar with the budget classification, the BCC can always be clarified using the special Table of Budget Classification Codes for Budget Revenues of the Budgets of the Russian Federation. Budget classification is administered by the Federal tax service. The Table itself was given in the letter of the Federal Tax Service of the Russian Federation of December 16, 2005 No. ММ-6-10/1059. The budget classification itself is as follows:

Now let's look at the table data in more detail.

Part 1 - Administrator Code

Part 1 is the admin code. It consists of three categories. The administrator occupies the 1st, 2nd and 3rd rows of the BCC, consists of three characters. This part contains the number assigned to the main manager according to the list of authorized persons from the budget. The administrator of state budget revenues can be:

Tax authorities;
- local self-government bodies;
- governing bodies of state off-budget funds;
- other public authorities;
- physical or legal entities whose activities are regulated by the above bodies;
- municipal institutions created by the said bodies.

Administrator codes can be presented in the following form:
1. Code of the Pension Fund of the Russian Federation - 392-0-00-00-000 ...
2. The code of the Federal Compulsory Medical Insurance Fund is 394-0-00-00-000 ...
3. Code of the Federal Tax Service of the Russian Federation - 182-0-00-00-000 ... etc.

Part 2 - Revenue type code

The second part of the CSC from 4 to 13 category is budget classification income codes Russian Federation. Each category of this part consists of 10 characters. The group is the fourth category of the code for classifying budget revenues of the Russian Federation. It includes four categories:

000-1-00-00-000-00… - income;
000-2-00-00-000-00… - transfers free of charge;
000-3-00-00-000-00 ... - income received from entrepreneurial or other activities that make a profit.

All payments that are controlled tax authorities, are in group No. 1 - "Income".

The income codes of the budget classification are presented in 5-6 digits of the subgroup. Its filling depends on whether the payment belongs to a particular group. The "Income" group contains the following subgroups of budget classification codes (BCC):

000-1-01-00-000-00 - income and profit taxes;
000-1-02-00-000-00 - taxes and contributions made for social needs;
000-1-03-00-000-00 - taxes on goods (services, works) that are sold on the territory of the Russian Federation;
000-1-04-00-000-00 - taxes on goods imported into the territory of the Russian Federation;
000-1-05-00-000-00 - taxes on the total income of individuals or legal entities;
000-1-06-00-000-00 - taxes on the property of individuals or legal entities;
000-1-07-00-000-00 - taxes for the use of natural resources;
000-1-08-00-000-00 - state duty;
000-1-09-00-000-00 - debts on canceled fees, taxes and other mandatory payments;
000-1-10-00-000-00 - income of persons from foreign economic activity;
000-1-11-00-000-00 - income from the use of property that is in municipal or state ownership;
000-1-12-00-000-00 - payments for the use of natural resources;
000-1-13-00-000-00 - income received after the provision of paid services;
000-1-14-00-000-00 - income received as a result of the sale of intangible and tangible assets;
000-1-15-00-000-00 - administrative fees and payments;
000-1-16-00-000-00 - sanctions, fines, and payment for damages;
000-1-17-00-000-00 - other non-tax income;
000-1-18-00-000-00 - revenues of the budgets of the budget system of the Russian Federation received as a result of the return of the balance of subventions and subsidies of previous years;
000-1-19-00-000-00 - return of balances of subventions and subsidies from previous years.

The group "Gift-free receipts" includes the following codes budget classification (BCC) by subgroups:

000-2-01-00-000-00 - receipts from non-residents on a gratuitous basis;
000-2-02-00-000-00 - receipts from other budgets of the budgetary system of the Russian Federation on a gratuitous basis, with the exception of the budgets of state extra-budgetary funds;
000-2-03-00-000-00 - gratuitous receipts from state organizations;
000-2-05-00-000-00 - donations from supranational organizations;
000-2-07-00-000-00 - other receipts free of charge.

There is also a group called "Income from business and other income-generating activities", which includes the following subgroups of budget classification codes:

000-3-01-00-000-00 - income received from property for entrepreneurial and other income-generating activities;
000-3-02-00-000-00 - income from market sales of goods and services;
000-3-03-00-000-00 - gratuitous receipts from entrepreneurial and other activities that provide income;
00-3-04-00-000-00 - targeted deductions from municipal and state lotteries.

7-8 digits of the classification code for budget revenues of the Russian Federation are occupied by Article. These categories are usually indicated in settlement documents strictly and extremely accurately. They correspond to values ​​that include budget classification codes and budget revenues of the Russian Federation.

9-11 digits of the CSC are assigned to the Subarticle. They are also specified extremely accurately and are checked quite strictly.

12-13 digits includes the Element. Usually, these categories indicate the code of the income element, which is fixed by various entities depending on the type of income. For example, depending on the powers of the authorities to establish the payment, tax revenues are assigned to a certain level of the budget system of the Russian Federation:

Authorities of subjects of the Russian Federation;
- federal authorities;
- authorities of municipalities, in accordance with the legislative norms of the Russian Federation regarding taxes and fees.

The definition of the Element for non-tax revenues is often defined based on the affiliation of the administrator of these non-tax revenues to the country's budget to a certain level of government.

Receipts of the gratuitous type provide for the definition of the Element in accordance with the transfer of payment in relation to the recipient.

Revenue element codes are presented as follows:

01 - federal budget;
02 - the budget of the subject of the Russian Federation;
03 - local budget;
06 - Pension Fund of the Russian Federation;
07 - Social Insurance Fund of the Russian Federation;
08 - federal fund compulsory medical insurance;
09 - territorial funds of obligatory medical insurance.

Part 3 - Code of income programs for the budgets of the Russian Federation

The code of budget revenue programs consists of 4 characters and fixes 14-17 digits. They are used to separately account for the amounts of penalties, taxes, fines and other monetary penalties for a specific tax payment. The Budget Classification Codes (BCCs) for the income program are as follows:

1000 - codes intended for the transfer of taxes (fees);
2000 - codes intended for the transfer of penalties for the specified type of payment;
3000 - codes intended for the transfer of fines for the specified type of payment.

As an example, the budget classification codes (BCC) for income tax to the federal budget look like this: 182-1-01-01-011-01-1000-110.

Part 4 - Economic classification of budget revenues

In this part, according to Appendix No. 2 to Decree of the Government of the Russian Federation of May 22, 2004 No. 249, a three-digit transaction classification code is applied public sector. The economic classification of budget revenues takes from 18 to 20 categories and is represented by the following values:

110 - tax income
120 - income from property;
130 - income received as a result of the provision of paid services;
140 - the amount of forced withdrawal;
150 - irrevocable and gratuitous receipts from budgets;
151 - receipts from other budgets of the budgetary system of the Russian Federation;
152 - transfers of foreign governments and supranational organizations;
153 - transfers from international financial organizations;
160 - deductions and contributions for social needs;
170 - income received from operations with assets;
171 - income received from the revaluation of assets;
172 - income received from the sale of assets;
180 - other income;
410 - decrease in the cost of fixed assets;
420 - decrease in the value of non-produced assets;
440 - decrease in the cost of stocks of a material type.

Often, in the process of filling out field 104 “Budget classification code”, one mistake is made. Bit 14 is often set to zero. But the 14th digit is a character defined by the taxpayer, and in documents it cannot take on a zero value. In the event of this error, payments under such documentation are sent to the category of "unclassified" receipts.

Based on the above information, the question arises: why in without fail includes, it would seem, such an intricate system of codes? The fact is that the complex budget classification is only at first glance. In general, the structure of all subsections is designed so that income and expenses are more specific and distributed, as a result of which the process of budgeting becomes simpler and more efficient.