What is the tax according to kbk. How to find out the budget classification code (KBK). KBK: features and purpose

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

Personal income tax	Tax code	Code for penalty	Code for fine
paid by the tax agent	182 1 01 02010 01 1000 110	182 1 01 02010 01 2100 110	182 1 01 02010 01 3000 110
paid by entrepreneurs and persons engaged in private practice, notaries and lawyers (Article 227 of the Tax Code of the Russian Federation)	182 1 01 02020 01 1000 110	182 1 01 02020 01 2100 110	182 1 01 02020 01 3000 110
paid by the resident independently, including from income from the sale of personal property	182 1 01 02030 01 1000 110	182 1 01 02030 01 2100 110	182 1 01 02030 01 3000 110
in the form of fixed advance payments from the income of foreigners who work on the basis of a patent	182 1 01 02040 01 1000 110	182 1 01 02040 01 2100 110	182 1 01 02040 01 3000 110

KBK table for insurance premiums 2019

• Payment of contributions for employees and other individuals

Payment Description	Pension insurance	Health insurance	Social insurance
Contributions	182 1 02 02010 06 1010 160	182 1 02 02101 08 1013 160	182 1 02 02090 07 1010 160
Penalty	182 1 02 02010 06 2110 160	182 1 02 02101 08 1013 160	182 1 02 02090 07 2110 160
Fines	182 1 02 02010 06 3010 160	182 1 02 02101 08 3013 160	182 1 02 02090 07 3010 160

• Payment of insurance premiums at an additional rate

List No. 1, 400-FZ dated December 28, 2013, Art. 30, clause 1, part 1	Payment Description	Without special assessment	Subject to special assessment
	Contributions	182 1 02 02131 06 1010 160	182 1 02 02131 06 1020 160
	Penalty	182 1 02 02131 06 2100 160
	Fines	182 1 02 02131 06 2100 160
List No. 2, 400-FZ dated December 28, 2013, art. 30, clause 2-18, part 1	Contributions	182 1 02 02132 06 1010 160		182 1 02 02132 06 1020 160
	Penalty	182 1 02 02132 06 2100 160
	Fines	182 1 02 02132 06 2100 160

• Payment of fixed insurance premiums for individual entrepreneurs

Payment Description	Pension contributions	Health insurance
Contributions: fixed amount, as well as for income over 300 thousand rubles. - 1%	182 1 02 02140 06 1110 160	182 1 02 02103 08 1013 160
Penalty	182 1 02 02140 06 2110 160	182 1 02 02103 08 2013 160
Fines	182 1 02 02140 06 3010 160	182 1 02 02103 08 3013 160

• Payment of contributions for employees against accidents

KBK for VAT in 2019

KBK for state duties

State duty on cases considered in arbitration courts	182 1 08 01000 01 1000 110
State duty for state registration of a legal entity, individuals as individual entrepreneurs (if the service is provided by tax authorities), changes made to the constituent documents of a legal entity, for state registration of liquidation of a legal entity and other legally significant actions	182 1 08 07010 01 1000 110
State duty for state registration of a legal entity, individuals as individual entrepreneurs (if the service is provided by a multifunctional center)	182 1 08 07010 01 8000 110
State duty for the right to use the names “Russia”, “Russian Federation” and words and phrases formed on their basis in the names of legal entities	182 1 08 07030 01 1000 110

KBK according to the simplified tax system in 2019

BCC for 2019 for Excise Taxes

Type of excise tax	KBK
	Excise tax	Penalty	Fines
For electronic nicotine delivery systems manufactured in the Russian Federation	182 1 03 02360 01 0000 110	1 03 02360 01 2100 110	1 03 02360 01 3000 110
For nicotine-containing liquids produced in the Russian Federation	182 1 03 02370 01 0000 110	1 03 02370 01 2100 110	1 03 02370 01 3000 110
For tobacco (tobacco products) intended for consumption by heating, produced in the Russian Federation	182 1 03 02380 01 0000 110	1 03 02380 01 2100 110	1 03 02380 01 3000 110

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

Unified agricultural tax

182 1 05 03010 01 1000 110

182 1 05 03010 01 2100 110

182 1 05 03010 01 3000 110

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 recipient and 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.

How to find out the budget classification code is a pressing question, primarily because budget codes are used very often. They are needed when preparing tax returns, paying state duties, taxes, fines, fees, etc. Let us remind you that each payer must indicate the BCC on payment receipts to repay his payment obligations to the state, since this code indicates the type of payment being made and its recipient. In declarations, it is needed for further correct processing of your documents by the tax service.

In addition, budget codes are needed for the accurate and smooth functioning of the budget system itself. The financial flows of income and expenditure of the state budget are huge. Therefore, all types of cash receipts and their expenditure in state budgets of various levels are coded using a special KBK classifier, which is approved annually by the Ministry of Finance of the Russian Federation. The classification of sections and subsections of the KBK directory is uniform throughout the Russian Federation.

The structure of the encodings provides maximum detail and specification of budget revenue and expenditure items.

Despite the fairly large number of codes used, the general classifier is written in such a way that it is easy to navigate. Thanks to the well-thought-out structure of the classifier sections, you can quite easily find the required code for each specific case.

Although the KBK has a twenty-digit digital designation, we still note that it is quite possible to understand the meaning and purpose of its parts, and therefore learn how to correctly apply budget codes.

Today we will try to understand the structure of such codes, how they are used and where to find them.

KBK is a twenty-digit code, the numbers of which indicate the type and purpose of the payment. These codes are used to account for the receipt of income and the correct functioning of each expenditure item of the budget at various levels.

On a government scale, target cash flows are very large, so such encodings were introduced to ensure their identification, transparency and control. The classifier provides maximum specification of budget items.

Commercial organizations and individual entrepreneurs, individuals, usually use that part of the classifier that contains the encoding of sections devoted to budget revenues. Since all payments paid by business entities and individuals are transferred to budget revenues at various levels.

The Tax Service keeps records of cash receipts from taxpayers in full accordance with the current classifier.

Therefore, when paying current payments to taxpayers, legal entities and individuals, you must also strictly observe the correctness of the KBK encodings, in order to avoid that your payments will not reach the desired “addressee”, and the tax debt will remain with you. Let us remind you that in case of failure to repay tax debts on time, penalties will be assessed and fines will be issued.

In addition, BCCs ensure targeted budget revenues and targeted spending of state budget funds.

The BCC also takes into account the fact that some taxes are distributed to the federal budget, some to the territorial budgets of the constituent entities of the Russian Federation, others go to local municipal budgets. There are also taxes that go to the budgets of all three levels at once, since their volumes are the most significant. This applies to corporate income tax and VAT. Moreover, the percentages distributed among budgets differ depending on the region of our country. And it is the KBK codes that ensure the accuracy and transparency of cash flow.

We also note that almost every year some changes are made to the KBK classifier; codes may be excluded, or new codes may be added. This is due to the constant updating of budget items, the emergence of new areas of economic activity and the development of the state as a whole.

Therefore, you periodically need to refer to the current classifier to double-check the BCC.

The current version of the classifier can always be viewed and downloaded on the official website of the Federal Tax Service.

The main meaning of the KBK structure:

• designation of the source of payment
• designation of the form of payment
• designation of the recipient of payment
• designation of the item of expenditure of state budget funds.

The structure of the twenty-digit KBK itself consists of several parts:

• The first initial three digits of the KBK code indicate the recipient of funds, who controls the timeliness and is responsible for the receipt of funds to his current accounts. Such recipients are: the tax office, extra-budgetary funds, municipalities, etc.
• The fourth digit of the code indicates the type of income, i.e. payment of taxes, various fees, state duties, etc.
• . The fifth and sixth digits of the KBK indicate the tax or fee code. For example, code 01 is income tax, 02 is social insurance fees, 03 is VAT on goods and services on Russian territory, 05 is UTII, etc.
• The seventh and eighth digits of the KBK indicate tax items, and the ninth to eleventh digits indicate tax subitems.
• The KBK categories from twelfth to thirteenth indicate regional or local state budget recipients.
• So, if funds are sent to the federal budget revenue - code 01, to the budget of a territorial subject of the Russian Federation - 02, to the local municipal budget - code 03, and if, for example, to the Pension Fund - then code 06.
• The fourteenth number of the KBK indicates the type of receipt of funds, so taxes - 1, penalties - 2, fines - 3.
• The fifteenth and sixteenth digits are always set to 0.
• The last three digits of the KBK are the classification of government revenue items: tax revenues - code 110, forced penalties - code 140, etc.
• Before transferring funds for taxes and fees, it is always better to check the current classifier and select the correct code from it. KBK classifiers are periodically updated; in 2017, the classifier that was in 2016 will be in effect. Up-to-date information can be obtained on the website of the tax office, where the BCC is listed in sections for legal entities, individuals and individual entrepreneurs.

Main functions of KBK codes

As noted above, the KBK classifier is primarily needed to streamline the receipt of funds into the state budget and control their expenditure.

Its other most important function is that with the help of the KBK, the primary grouping of funds occurs when they come from taxes, insurance premiums, etc., and their further redistribution.

KBK also perform a number of other important functions:

• used for drawing up budgets at various levels;
• execution and control of various budgets;
• with their help, the comparability of the necessary indicators is ensured.

By using cash flow coding, it is easy to collect statistical information about financial flows at all levels of the economy. Thus, codes serve as a tool for collecting and analyzing data on financial flows throughout our country. These codes allow you to see how cash transfers for taxes and other obligatory payments from a specific business entity or just an individual end up in the state treasury. Then, using coding, the expenditure of received funds is also controlled.

The BCC must be affixed to the following documents:

• on payment documents, when making transfers of taxes, penalties, fines, state duties, etc.
• on tax returns
• when preparing tax reports
• other documents providing for indication of targeted budget items.

It is important to note that payment documents always indicate only one BCC. If you need to make several payments, several payment documents must be filled out.

You probably have already had to fill out tax returns containing BCC: returns for personal income tax, VAT, income tax, transport tax, calculations of insurance premiums, etc.

How to determine the budget classification code

Let's figure out how to determine the number of the required tax payment using the budget classification directory.

In order to find out the required BCC in this particular case, it is most convenient to go to the official website of the Federal Tax Service:

1. We open the website of the Federal Tax Service nalog.ru
2. Select the “Taxation in the Russian Federation” tab
3. The page “Codes for classification of income of budgets of the Russian Federation administered by the Federal Tax Service” will open.
4. We select one of the sections we need: “Legal Entity”, “Individual” or “Individual Entrepreneur”
5. Next, a list of transfers of taxes, fines, etc. will open; select the item we need, and then the sub-item of our payment.
6. In the table that opens, we select the twenty-digit KBK we need, based on its description.

As you can see, finding KBK on the Internet is quite simple. For the convenience of users, the Federal Tax Service Inspectorate website provides meaningful navigation through links with the selection of the desired section. Therefore, it is easy to navigate there.

You can also use the usual paper reference books, if that is more convenient for you. You can use other information resources. The main thing is that you use the latest relevant data.

Let's look at a few common cases.

Let's look at the example of KBK when paying tax by vehicle owners - 182 1 05 04012 03 1000 010.

As noted earlier, the KBK has several informative blocks:

1. administrative;
2. profitable;
3. program;
4. classifying.

Administrative block- the first three digits “182” indicate the funds administrator. In other words, the purpose of the payment is tax collection.

Income block- it contains several subsections of information:

1. type - tax "1"
2. income subgroup - tax on total income “05”
3. article - target deduction "04"
4. sub-article - “012”
5. revenue budget - local budget “03”

Program block- four-digit payment type - taxes and fees “1000”

Classifying block- the last three digits indicate the type of economic activity - tax income “010”.

As you can see, the CBC has a rather complex structure, which is determined by the various areas and types of activities of organizations, the territorial division of our large country, and the various legal forms of business entities. When specifying codes, it is important to use the latest current version of the KBK directory so that when filling out payment documents, you do not accidentally send your payment to a “no longer existing address.” And again, despite the complexity of the KBK structure, the reference book allows users to easily select the KBK they need in a given situation.

Paying personal income tax is also a very common situation.

Personal income tax is one of the most capacious items of the budget revenue, so let’s look at it in more detail. KBK for filling out the payment in this case is 182 1 01 02010 01 1000 110.

Let's look at the detailed decoding of the KBK:

• tax administrator - budget "182"
• type of payment - tax "1"
• purpose of payment - personal income tax “01”
• article - "02"
• sub-article - “010”
• payment type - taxes and fees “1000”
• tax revenue - “110”.

KBK for entrepreneurs on the simplified tax system:

Taking into account the changes that occurred in 2016, for entrepreneurs using the simplified taxation system, the BCC for transferring tax payments is as follows:

• for the “income only” tax regime, 6% of income is paid, KBK - 182 1 05 01011 01 1000 110.
• for the tax regime “income minus expenses” the tax rate is 15%, BCC - 182 1 05 01021 01 1000 110.
• for the minimum tax regime on the “simplified” KBK - 182 1 05 01050 01 1000 110.

Well, we've looked at a few of the most common cases. We hope that the use of budget encoding is now clearer.

Understanding the structure of the BCC will help you independently determine the purpose of the payment and avoid inaccuracies when filling out tax returns and various reporting, as well as in drawing up payment documents. Errors or inaccuracies in the instructions of the KBK lead to the transfer of funds “to the wrong address.” Please note that the process of returning funds from the relevant budget is very lengthy and often requires a lot of effort.

Conclusion

To ensure control and transparency of the movement of funds in the current accounts of state budgets of all levels, a special coding system has been created in Russia. The decoding of the codes is contained in a special classifier of budget encodings. It indicates all types of cash receipts to state budgets of all levels of government: federal, territorial and local. These codes indicate all characteristics of payments by business entities and individuals. They indicate the type of tax or fee transferred, penalties, fines, state duties, contributions to various social insurance funds, etc.

KBK must always be correctly indicated in payment documents when transferring its payments to the state budget. The BCC must also be indicated when filling out the relevant tax returns for their correct processing by the Federal Tax Service.

To facilitate the completion of tax receipts for individuals, the tax office usually sends individual receipts to taxpayers, where all the necessary details have already been filled out. But legal entities and individual entrepreneurs must often choose the BCC themselves, and it is important to be able to do this correctly. After all, correctly completed tax returns and payment documents are the key to fulfilling tax obligations on time, without misunderstandings and fines. Let us note that in the event of a dispute, the law will be on the side of the tax authorities.

When specifying KBK codes, it is important to use the latest current version of the KBK classifier, since it changes quite often and is constantly updated with new sections, due to ongoing changes in the economy of the state as a whole.

So we looked at the essence, structure and purpose of budget codes. Despite their apparent cumbersomeness, they are quite convenient to use. They are intended mainly to ensure systematic and accurate processing of information on financial flows in all government agencies. This coding system ensures uninterrupted and targeted execution of all budget payments made. It is also used by all payers of government payments, be it taxes, fines, state duties and much more.

We have compiled a KBK table for 2017. Budget classification codes have changed; 12 new codes are in effect from January 1. The Ministry of Finance introduced a new code for income tax, insurance premiums, and abolished the code for the minimum tax. Use the transition table to check what to write on your payment slips.

The Ministry of Finance approved a new BCC for income tax

The new budget classification code (KBK) is 18210101090010000110. According to it, companies will pay income tax on income from traded bonds that are denominated in rubles and issued from January 1, 2017 to December 31, 2021.

The Ministry of Finance sent an order dated 06/09/17 No. 87n with a new code for registration with the Ministry of Justice. This BCC will begin to apply on January 1, 2018, but only after the Ministry of Justice registers the order.

Which KBKs changed in 2017

So, what budget classification codes have changed for 2017? Since 2017, use the new KBK for three main payments:

• There will be a new BCC on corporate income tax on income in the form of profits of controlled foreign companies - 182 1 01 01080 01 1000 110.
• There will be no separate code for the minimum tax. Now the minimum tax under the simplified tax system will be transferred according to the same BCC as the single tax - 182 1 05 01021 01 1000 110.
• BCC for insurance premiums has changed.

Table of current budget classification codes (KBK) for 2017

You will be able to figure out on your own which BCC you need to indicate to pay tax (arrears), and which to pay penalties or fines by reading our instructions further. Now let's go directly to the table with KBK codes for 2017.

KBK 2017. VAT

KBK 2017. Corporate income tax

Purpose of payment
	182 1 01 01011 01 1000 110
	182 1 01 01012 02 1000 110
	182 1 01 01013 01 1000 110
	182 1 01 01014 02 1000 110
	182 1 01 01020 01 1000 110
	182 1 01 01030 01 1000 110
	182 1 01 01040 01 1000 110
	182 1 01 01050 01 1000 110
	182 1 01 01060 01 1000 110
	182 1 01 01070 01 1000 110
from income in the form of profits of controlled foreign companies	182 1 01 01080 01 1000 110

Budget classification codes 2017. Personal income tax

KBK 2017. Transport tax

KBK 2017. Organizational property tax

BCC 2017. Insurance contributions to the Pension Fund (applied only for payment of contributions until December 31, 2016)

See also All changes to insurance premiums

Purpose of payment
for pension insurance in the Pension Fund for employees	392 1 02 02010 06 1000 160
	392 1 02 02140 06 1100 160
	392 1 02 02140 06 1200 160
for the insurance part of the labor pension at an additional rate for employees on list 1	392 1 02 02131 06 1000 160
for the insurance part of the labor pension at an additional rate for employees on list 2	392 1 02 02132 06 1000 160

BCC 2017. Insurance contributions to the Pension Fund (applicable from January 1, 2017)

Purpose of payment	For periods before 2017 (for example, for December 2016 in January; old debt)	For periods from 2017 (contributions for January onwards)
for pension insurance for employees	182 1 02 02010 06 1000 160	182 1 02 02010 06 1010 160
for pension insurance of an individual entrepreneur for himself based on the minimum wage	182 1 02 02140 06 1100 160	182 1 02 02140 06 1110 160
for pension insurance of an individual entrepreneur for himself with income exceeding 300,000 rubles.	182 1 02 02140 06 1200 160	182 1 02 02140 06 1110 160

KBK 2017. Insurance contributions to the Social Insurance Fund from 2017 and old periods

Purpose of payment
	182 1 02 02090 07 1000 160
in case of temporary disability and in connection with maternity	182 1 02 02090 07 1010 160
in case of temporary disability and in connection with maternity (applied only for payment of contributions for 2016 until December 31, 2016)	393 1 02 02090 07 1000 160
for insurance against industrial accidents and occupational diseases Attention! The year code has not changed, since contributions for injuries remained in the Social Insurance Fund.	393 1 02 02050 07 1000 160

BCC 2017. Insurance premiums for compulsory medical insurance (applied only for payment of contributions for 2016 until December 31, 2016)

KBK 2017. Insurance premiums for compulsory medical insurance from 2017

Purpose of payment
to the FFOMS budget for employees (for periods before 2017. For example, for December 2016 in January; old debt)	182 1 02 02101 08 1011 160
to the FFOMS budget for employees (for periods from 2017 - contributions for January and beyond)	182 1 02 02101 08 1013 160
	182 1 02 02103 08 1011 160
for medical insurance of an individual entrepreneur for himself based on the minimum wage (IP contributions for 2017)	182 1 02 02103 08 1013 160

KBK 2017. Land tax for companies

Purpose of payment
	182 1 06 06031 03 1000 110
within the boundaries of urban districts	182 1 06 06032 04 1000 110
	182 1 06 06032 11 1000 110
	182 1 06 06032 12 1000 110
	182 1 06 06033 05 1000 110
within the boundaries of rural settlements	182 1 06 06033 10 1000 110
	182 1 06 06033 13 1000 110

KBK 2017. UTII

KBK 2017. USN

KBK 2017. Unified Agricultural Sciences

KBK for a patent in 2017

Budget classification codes 2017. Property tax for individuals

Purpose of payment
	182 1 06 01010 03 1000 110
within the boundaries of urban districts	182 1 06 01020 04 1000 110
within the boundaries of urban districts with intracity division	182 1 06 01020 11 1000 110
within the boundaries of intracity districts	182 1 06 01020 12 1000 110
within the boundaries of inter-settlement territories	182 1 06 01030 05 1000 110
within the boundaries of rural settlements	182 1 06 01030 10 1000 110
within the boundaries of urban settlements	182 1 06 01030 13 1000 110

KBK 2017. Land tax for individuals

Purpose of payment
within the borders of Moscow, St. Petersburg and Sevastopol	182 1 06 06041 03 1000 110
within the boundaries of urban districts	182 1 06 06042 04 1000 110
within the boundaries of urban districts with intracity division	182 1 06 06042 11 1000 110
within the boundaries of intracity districts	182 1 06 06042 12 1000 110
within the boundaries of inter-settlement territories	182 1 06 06043 05 1000 110
within the boundaries of rural settlements	182 1 06 06043 10 1000 110
within the boundaries of urban settlements	182 1 06 06043 13 1000 110

KBK 2017. Water tax

KBK for state duty for 2017

Purpose of payment
on proceedings in arbitration courts	182 1 08 01000 01 1000 110
on proceedings in the Constitutional Court of the Russian Federation	182 1 08 02010 01 1000 110
on proceedings in constitutional (statutory) courts of constituent entities of the Russian Federation	182 1 08 02020 01 1000 110
in proceedings in courts of general jurisdiction, magistrates. In addition to the Supreme Court of the Russian Federation	182 1 08 03010 01 1000 110
on proceedings in the Supreme Court of the Russian Federation	182 1 08 03020 01 1000 110
for state registration: – organizations; – entrepreneurs; – changes made to the constituent documents; – liquidation of the organization and other legally significant actions	182 1 08 07010 01 1000 110 (if documents for state registration of an organization or entrepreneur are submitted not to the tax office, but to a multifunctional center, then the BCC must be indicated with the income subtype code "8000", that is, 182 1 08 07010 01 8000 110 (letter of the Federal Tax Service of Russia dated January 15, 2015 No. ZN -4-1/193))
for state registration of rights, restrictions on rights to real estate and transactions with it - sale, lease and others	321 1 08 07020 01 1000 110
for the right to use the names “Russia”, “Russian Federation” and words and phrases formed on their basis in the names of organizations	182 1 08 07030 01 1000 110
for carrying out actions related to licensing, with certification provided for by the legislation of the Russian Federation, credited to the federal budget	000 1 08 07081 01 1000 110
for registration of vehicles and other legally significant actions related to changes and issuance of documents for vehicles, registration plates, driver's licenses	188 1 08 07141 01 1000 110
for carrying out state technical inspection, registration of tractors, self-propelled and other machines and for issuing tractor driver’s licenses	000 1 08 07142 01 1000 110 (in categories 1–3, the code is indicated depending on the competence of which chief administrator is in charge of administering a specific budget income (Appendix 7 to the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n). Indicate the administrator code in categories 1–3 KBK "000" is not allowed.)
for consideration of applications for concluding or amending a pricing agreement	182 1 08 07320 01 1000 110

KBC for fees for services and compensation of state costs in 2017

KBC on fines in 2017

Purpose of payment
for violation of the legislation on taxes and fees provided for in Articles 116, 118, 119.1, paragraphs 1 and 2 of Article 120, Articles 125, 126, 128, 129, 129.1, 132, 133, 134, 135, 135.1, as well as the previously in force Article 117 Tax Code of the Russian Federation	182 1 16 03010 01 6000 140
for violations of the legislation on taxes and fees provided for in Articles 129.3 and 129.4 of the Tax Code of the Russian Federation	182 1 16 90010 01 6000 140
for violation of the procedure for registering gambling business objects, provided for in Article 129.2 of the Tax Code of the Russian Federation	182 1 16 03020 02 6000 140
for administrative offenses in the field of taxes and fees provided for by the Code of the Russian Federation on Administrative Offenses	182 1 16 03030 01 6000 140
for violation of the procedure for using CCP. For example, for violating the rules of technical maintenance of cash registers	182 1 16 06000 01 6000 140
for violation of the legislation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Pension Fund of the Russian Federation)	392 1 16 20010 06 6000 140
issued by the Pension Fund of the Russian Federation in accordance with Articles 48−51 of the Law of July 24, 2009 No. 212-FZ	392 1 16 20050 01 6000 140
for violation of the legislation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Social Insurance Fund of Russia)	393 1 16 20020 07 6000 140
for violation of the legislation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Federal Compulsory Medical Insurance Fund of Russia)	394 1 16 20030 08 6000 140
for administrative offenses in the field of state regulation of the production and turnover of ethyl alcohol, alcohol, alcohol-containing and tobacco products	141 1 16 08000 01 6000 140 (if the payment administrator is Rospotrebnadzor) 160 1 16 08010 01 6000 140 (if the payment administrator is Rosalkogolregulirovanie) 188 1 16 08000 01 6000 140 (if the payment administrator is the Ministry of Internal Affairs of Russia) (Chief administrators can delegate their powers to administer certain budget revenues to federal government agencies. In such situations, when transferring payments in categories 14–17 BCC, you must indicate the revenue subtype code “7000”)
for violation of the procedure for handling cash, conducting cash transactions and failure to fulfill obligations to monitor compliance with the rules for conducting cash transactions	182 1 16 31000 01 6000 140
for violation of the legislation on state registration of legal entities and individual entrepreneurs, provided for in Article 14.25 of the Code of Administrative Offenses of the Russian Federation	182 1 16 36000 01 6000 140
for evasion of administrative punishment provided for in Article 20.25 of the Code of Administrative Offenses of the Russian Federation	182 1 16 43000 01 6000 140

KBK transition table for taxes.

KBK transition table for insurance premiums.

Type of payment (insurance premiums)	Old code	New code
				for periods up to 2017	for periods since 2017
Insurance premiums for OPS	392 1 02 02010 06 1000 160	182 1 02 02010 06 1000 160	182 1 02 02010 06 1010 160
Insurance premiums for compulsory medical insurance	392 1 02 02101 08 1011 160	182 1 02 02101 08 1011 160	182 1 02 02101 08 1013 160
Social insurance premiums	393 1 02 02090 07 1000 160	182 1 02 02090 07 1000 160	182 1 02 02090 07 1010 160
Additional pension contributions at tariff 1	392 1 02 02131 06 1000 160	182 1 02 02131 06 1010 160 – if the tariff does not depend on the special assessment; 182 1 02 02131 06 1020 160 – if the tariff depends on a special assessment
Additional pension contributions at tariff 2	392 1 02 02132 06 1000 160	182 1 02 02132 06 1010 160 – if the tariff does not depend on the special assessment; 182 1 02 02132 06 1020 160 – if the tariff depends on the special assessment

Why is KBK needed?

To pay a tax, penalty or fine, you fill out a payment order. And in field 104 indicate the code that is valid in 2017. We have collected current budget classification codes. If you make a mistake, the tax authorities will not count the tax. Test yourself with

Which CBCs are subject to penalties and fines in 2017? BCCs for paying penalties and fines differ from the codes by which the company pays current payments. Therefore, we made separate tables for penalties and fines.

BCC for VAT for 2017. Penalties and fines.

KBK for income tax in 2017. Penalties and fines

Purpose of payment	KBK on penalties	KBK for a fine
to the federal budget (except for consolidated groups of taxpayers)	182 1 01 01011 01 2100 110	182 1 01 01011 01 3000 110
to the budgets of the constituent entities of the Russian Federation (except for consolidated groups of taxpayers)	182 1 01 01012 02 2100 110	182 1 01 01012 02 3000 110
to the federal budget (for consolidated groups of taxpayers)	182 1 01 01013 01 2100 110	182 1 01 01013 01 3000 110
to the budgets of the constituent entities of the Russian Federation (for consolidated groups of taxpayers)	182 1 01 01014 02 2100 110	182 1 01 01014 02 3000 110
when implementing production sharing agreements concluded before October 21, 2011 (before the Law of December 30, 1995 No. 225-FZ came into force)	182 1 01 01020 01 2100 110	182 1 01 01020 01 3000 110
from the income of foreign organizations not related to activities in Russia through a permanent representative office	182 1 01 01030 01 2100 110	182 1 01 01030 01 3000 110
from the income of Russian organizations in the form of dividends from Russian organizations	182 1 01 01040 01 2100 110	182 1 01 01040 01 3000 110
from the income of foreign organizations in the form of dividends from Russian organizations	182 1 01 01050 01 2100 110	182 1 01 01050 01 3000 110
from dividends from foreign organizations	182 1 01 01060 01 2100 110	182 1 01 01060 01 3000 110
from interest on state and municipal securities	182 1 01 01070 01 2100 110	182 1 01 01070 01 3000 110
The corporate income tax on income in the form of profits of controlled foreign companies will have its own code.	182 1 01 01080 01 2100 110	182 1 01 01080 01 3000 110

KBK for personal income tax for 2017. Penalties and fines

Purpose of payment	KBK on penalties	KBK for a fine
paid by tax agent	182 1 01 02010 01 2100 110	182 1 01 02010 01 3000 110
paid by entrepreneurs and persons engaged in private practice, including notaries and lawyers (Article 227 of the Tax Code of the Russian Federation)	182 1 01 02020 01 2100 110	182 1 01 02020 01 3000 110
paid by the resident independently, including from income from the sale of personal property	182 1 01 02030 01 2100 110	182 1 01 02030 01 3000 110
in the form of fixed advance payments from the income of foreigners working on the basis of a patent (Article 227.1 of the Tax Code of the Russian Federation)	182 1 01 02040 01 2100 110	182 1 01 02040 01 3000 110

KBK for transport tax for 2017. Penalties and fines

BCC for corporate property tax for 2017. Penalties and fines

Purpose of payment	KBK on penalties	KBK for a fine
for property not included in the Unified Gas Supply System	182 1 06 02010 02 2100 110	182 1 06 02010 02 3000 110
for property included in the Unified Gas Supply System	182 1 06 02020 02 2100 110	182 1 06 02020 02 3000 110

KBC for insurance premiums in 2017*. Penalties and fines

Payment type	KBK in 2016	KBK in 2017 for payment of contributions
		for December 2016	for January and the following months
Insurance contributions for pension insurance (basic tariff)
	392 1 02 02010 06 1000 160	182 1 02 02010 06 1000 160	182 1 02 02010 06 1010 160
	392 1 02 02010 06 2100 160	182 1 02 02010 06 2100 160	182 1 02 02010 06 2110 160
	392 1 02 02010 06 3000 160	182 1 02 02010 06 3000 160	182 1 02 02010 06 3010 160
Health insurance premiums
	392 1 02 02101 08 1011 160	182 1 02 02101 08 1011 160	182 1 02 02101 08 1013 160
	392 1 02 02101 08 2011 160	182 1 02 02101 08 2011 160	182 1 02 02101 08 2013 160
	392 1 02 02101 08 3011 160	182 1 02 02101 08 3011 160	182 1 02 02101 08 3013 160
Insurance contributions for social insurance in case of temporary disability and in connection with maternity
	393 1 02 02090 07 1000 160	182 1 02 02090 07 1000 160	182 1 02 02090 07 1010 160
	393 1 02 02090 07 2100 160	182 1 02 02090 07 2100 160	182 1 02 02090 07 2110 160
	393 1 02 02090 07 3000 160	182 1 02 02090 07 3000 160	182 1 02 02090 07 3010 160
Insurance premiums for injuries
	393 1 02 02050 07 1000 160	393 1 02 02050 07 1000 160	393 1 02 02050 07 1000 160
	393 1 02 02050 07 2100 160	393 1 02 02050 07 2100 160	393 1 02 02050 07 2100 160
	393 1 02 02050 07 3000 160	393 1 02 02050 07 3000 160	393 1 02 02050 07 3000 160

BCC for land tax for 2017 for companies. Penalties and fines

Purpose of payment	KBK on penalties	KBK for a fine
within the borders of Moscow, St. Petersburg and Sevastopol	182 1 06 06031 03 2100 110	182 1 06 06031 03 3000 110
within the boundaries of urban districts	182 1 06 06032 04 2100 110	182 1 06 06032 04 3000 110
within the boundaries of urban districts with intracity division	182 1 06 06032 11 2100 110	182 1 06 06032 11 3000 110
within the boundaries of intracity districts	182 1 06 06032 12 2100 110	182 1 06 06032 12 3000 110
within the boundaries of inter-settlement territories	182 1 06 06033 05 2100 110	182 1 06 06033 05 3000 110
within the boundaries of rural settlements	182 1 06 06033 10 2100 110	182 1 06 06033 10 3000 110
within the boundaries of urban settlements	182 1 06 06033 13 2100 110	182 1 06 06033 13 3000 110

KBK on UTII in 2017. Penalties and fines

KBC under the simplified tax system in 2017. Penalties and fines

BCC for Unified Agricultural Tax for 2017. Penalties and fines

KBK for a patent in 2017. Penalties and fines

Purpose of payment	KBK on penalties	KBK for a fine
tax to the budgets of city districts	182 1 05 04010 02 2100 110	182 1 05 04010 02 3000 110
tax to the budgets of municipal districts	182 1 05 04020 02 2100 110	182 1 05 04020 02 3000 110
tax to the budgets of Moscow, St. Petersburg and Sevastopol	182 1 05 04030 02 2100 110	182 1 05 04030 02 3000 110
tax to the budgets of urban districts with intracity division	182 1 05 04040 02 2100 110	182 1 05 04040 02 3000 110
to the budgets of intracity districts	182 1 05 04050 02 2100 110	182 1 05 04050 02 3000 110

BCC for personal property tax for 2017. Penalties and fines

Purpose of payment	KBK on penalties	KBK for a fine
In Moscow, St. Petersburg and Sevastopol	182 1 06 01010 03 2100 110	182 1 06 01010 03 3000 110
within the boundaries of urban districts	182 1 06 01020 04 2100 110	182 1 06 01020 04 3000 110
within the boundaries of urban districts with intracity division	182 1 06 01020 11 2100 110	182 1 06 01020 11 3000 110
within the boundaries of intracity districts	182 1 06 01020 12 2100 110	182 1 06 01020 12 3000 110
within the boundaries of inter-settlement territories	182 1 06 01030 05 2100 110	182 1 06 01030 05 3000 110
within the boundaries of rural settlements	182 1 06 01030 10 2100 110	182 1 06 01030 10 3000 110
within the boundaries of urban settlements	182 1 06 01030 13 2100 110	182 1 06 01030 13 3000 110

KBC for land tax for 2017 for individuals. Penalties and fines

Purpose of payment	KBK on penalties	KBK for a fine
within the borders of Moscow, St. Petersburg and Sevastopol	182 1 06 06041 03 2100 110	182 1 06 06041 03 3000 110
within the boundaries of urban districts	182 1 06 06042 04 2100 110	182 1 06 06042 04 3000 110
within the boundaries of urban districts with intracity division	182 1 06 06042 11 2100 110	182 1 06 06042 11 3000 110
within the boundaries of intracity districts	182 1 06 06042 12 2100 110	182 1 06 06042 12 3000 110
within the boundaries of inter-settlement territories	182 1 06 06043 05 2100 110	182 1 06 06043 05 3000 110
within the boundaries of rural settlements	182 1 06 06043 10 2100 110	182 1 06 06043 10 3000 110
within the boundaries of urban settlements	182 1 06 06043 13 2100 110	182 1 06 06043 13 3000 110

Budget classification represents a grouping of income and expenses of budgets of all levels, as well as sources of financing their deficits. It ensures comparability of indicators across all budgets. With its help, systematization of information on the formation of budget revenues and expenditures is achieved.

The Federal Law “On the Budget Classification of the Russian Federation” was adopted by the State Duma of the Russian Federation on June 7, 1996. Currently, this law is in force with amendments and additions adopted by Federal Law No. 115-FZ of August 5, 2000.

The budget classification of the Russian Federation includes:

1. classification of budget revenues;
2. classification of budget expenditures;
3. classification of funding sources;
4. classification of operations of public legal entities (hereinafter referred to as classification of operations of the public administration sector).

In addition, a classification is provided:

• sources of internal financing of budget deficits;
• sources of external financing of the federal budget deficit;
• types of public internal debts of the Russian Federation, constituent entities of the Russian Federation, municipalities;
• types of the Russian Federation.

Rice. 4 Budget classification

Budget classification of income

The classification of budget revenues is a grouping of budget revenues at all levels of the Russian Federation.

Budget revenues of all levels are classified into groups, subgroups, articles and sub-articles.

The classification of income includes the following groups: Further detailing of income is carried out by subgroups, items and sub-items of the budget classification, for example:

Such detailing makes it possible to take into account budget receipts of all types of income provided for by law. For each of them, the budget classification provides an independent code.

Budget classification of expenses

Classification of expenses carried out according to several criteria:

• Functional the classification reflects the direction of budget funds to perform the main functions of the state (administration, defense, etc.). (Section→ Subsection→ Target items→ Types of expenses).
• Departmental the classification of budget expenditures is directly related to the management structure; it reflects the grouping of legal entities receiving budget funds. (Chief managers of budget funds).
• Economic the classification shows the division of state expenditures into current and capital, as well as wages, material costs, and the purchase of goods and services. (Category of expenses→ Groups→ Subject items→ Subitems)

See also: Budget expenses

Functional classification of budget expenses

It is a grouping of budget expenditures at all levels of the budget system of the Russian Federation and reflects the expenditure of funds on the implementation of basic activities.

The functional classification of expenses has four levels: sections; subsections; target articles; types of expenses.

In particular, the functional classification provides for the following sections (Code - Name):

• 0100 – State administration and local government
• 0200 - Judicial branch
• 0300 – International activities
• 0400 - National Defense
• 0500 — Law enforcement and state security
• 0600 — Fundamental research and promotion of scientific and technological progress
• 0700 — Industry, energy and construction
• 0800 – Agriculture and fishing
• 0900 – Protection of the environment and natural resources, hydrometeorology, cartography and geodesy
• 1000 – Transport, road management, communications and computer science
• 1100 — Development of market infrastructure
• 1200 – Housing and communal services
• 1300 — Prevention and response to emergencies and natural disasters
• 1400 – Education
• 1500 – Culture, art and cinematography
• 1600 - Media
• 1700 – Health and physical education

• 1800 - Social policy
• 1900 - Service of public debt
• 2000 - Replenishment of state stocks and reserves
• 2100 -Financial assistance to budgets of other levels
• 2200 -Disposal and liquidation of weapons, including implementation of international treaties
• 2300 - Mobilization preparation of the economy
• 2400 -Exploration and use of outer space
• 3000 -Other expenses
• 3100 -Targeted budget funds

Further detailing of the functional classification of expenses is carried out by subsections, target items and types of expenses, for example:

Based on the above functional classification, budgets of all levels are built. It is clear that the specifics of the budget at a particular level are taken into account. The functional classification is used in full for.

Departmental classification of budget expenditures

Departmental classification budgets is a grouping of expenses by recipients of budget funds. The list of recipients of funds from the federal budget is approved by law for the next year.

Departmental classifications of budgets of the subjects of the Federation and local budgets are approved by the authorities of the subjects of the Federation and local governments, respectively.

An example of a functional classification of expenses into 4 levels:

Economic classification of budget expenditures

Economic classification budget expenditures is a grouping of budget expenditures at all levels of the budget system of the Russian Federation according to their economic content. It reflects the types of financial transactions carried out when government agencies perform their tasks. Economic classification includes groups, subgroups, subject items, subitems and expense elements.

The expense groups are:

	Name
	Current expenses- this is part of budget expenditures that ensures the current functioning of government bodies, budgetary institutions, etc. The category "Current expenses" includes the following groups: purchases of goods and services; interest payments; subsidies and current transfers; payment for services for recognition of property rights abroad.
	Capital Expenditures— this is part of budget expenditures that ensures innovation and investment activities. A development budget may be allocated as part of capital expenditures. Capital expenditures have the following groups: capital investments in fixed assets, creation of state reserves and reserves, acquisition of land and intangible assets, capital transfers.
	Providing loans (budget loans)

Further detail within the framework of economic qualification has the following structure:

The economic classification of budget expenditures of the Russian Federation was transformed into a classification of public sector operations. It determines the directions of budget revenues and expenditures, depending on the economic content of operations carried out in the public administration sector.

The classification of operations of the general government sector is a grouping of operations depending on their economic content.

Within this classification, general government sector operations are divided into current (revenues and expenses), investment (transactions with non-financial assets) and financial (transactions with financial assets and liabilities).

The classification of operations of the general government sector consists of the following groups:

• 100 Income;
• 200 Expenses;
• 300 Receipt of non-financial assets;
• 400 Disposal of non-financial assets;
• 500 Receipt of financial assets;
• 600 Disposal of financial assets;
• 700 Increase in liabilities;
• 800 Reduction of liabilities.

Groups are detailed by articles and subarticles. The more detailed analytical codes provided in this document are not general government transaction classification codes but are intended solely for the purpose of structuring the text of these Guidelines.

Classification of budget expenditures of the Russian Federation by public sector operations (Codes and names of articles and subarticles)

Code structure

Budget revenues

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

Budget expenses

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										Article (subarticle) of the classification of operations of the general government sector related to budget expenditures		Program
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18	19	20

Subroutine

Explanations

• The structure of the income code is presented in the form of four components.
• Administrator
• Type of income (group, subgroup, article, subitem, element)
• Program (subroutine)

EKD (economic classification of income)

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

• The type of income encapsulates:
• group - one sign
• subgroup - two signs (1 - , 2 - gratuitous receipts, 3 - income from business activities)
• article - two characters
• subarticle - three characters
  • element - two characters (determines the type of budget). Element codes:
  • 01 - federal budget
  • 02 - budget
  • 03 - local budget
  • 04 - city district budget
  • 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

Municipal areas that have not switched to Law 131 are indicated with element code 03.

The economic classification income code specifies (three values)

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

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

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

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

• Administrator (three characters)
• Section (subsection) (four characters)
• Target expense item (seven characters)
• Type of expense (three digits)
• EKR (economic classification of expenses) (three digits)

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

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

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

Normative base

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

BCCs administered by the Federal Tax Service

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

Accounting Encyclopedia. 2013 .

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