The procedure for applying the budget classification for the year. Budget classification

Changes have been made to the Budget Classification. They relate to KOSGU, KVR and other codes, sections and subsections of the classification.

Amendments provided for by Order of the Ministry of Finance of Russia dated June 16, 2017 No. 95n

Order No. 95n introduced new target items to reflect the costs of the implementation of certain federal targeted programs, including the FTP "Development of the penitentiary system (2017-2025)", as well as new directions for spending budget funds related to the provision of subsidies to finance a number of events.

Changes to the budget classification - Order No. 84n dated June 6, 2017

Officials have updated Instructions No. 65n (). The rules by which the financial authorities will form target budget items are changing.

The Ministry of Finance has updated the budget classification codes.

The expenses of local budgets, which will be carried out at the expense of regional and federal subsidies, will be reflected in the target article, the code of which includes the values R0000 - R9990. At the same time, the name of the direction of expenditure and the target item, which contain the values R0000 - R9990, L0000 - L9990, S0000 - S9990, will not include an indication of the name of the federal transfer - the source of financial support for the expenditure obligation of the corresponding budget.

Download the table of correspondence between KVR and KOSGU for 2017

Expenses of local budgets, which are spent at the expense of subventions provided from the regional budget, will be reflected in similar areas of expenses for which the entity financed the funds (R0000 - R9990).

Expenses that local authorities spend at the expense of the reserve fund of the President of the Russian Federation, the reserve fund of the Government of the Russian Federation, will need to be reflected in separate areas of expenditure. In this case, the value “F” must be included in the fifth digit of the expense direction code.

Table. Income codes for intergovernmental transfers

Income code	Type of income
2 02 45390 00 0000 151*	Interbudgetary transfers transferred to budgets for the financial support of road activities
2 02 45390 03 0000 151**	Interbudgetary transfers transferred to the budgets of intracity municipalities of cities of federal significance for the financial support of road activities
2 02 45390 04 0000 151**	Interbudgetary transfers transferred to the budgets of urban districts for the financial support of road activities
2 02 45390 05 0000 151**	Interbudgetary transfers transferred to the budgets of municipal districts for the financial support of road activities
2 02 45390 10 0000 151**	Interbudgetary transfers transferred to the budgets of rural settlements for the financial support of road activities
2 02 45390 11 0000 151**	Interbudgetary transfers transferred to the budgets of urban districts with intracity division for financial support of road activities
2 02 45390 12 0000 151**	Interbudgetary transfers transferred to the budgets of intracity districts for the financial support of road activities
2 02 45390 13 0000 151**	Interbudgetary transfers transferred to the budgets of urban settlements for the financial support of road activities

* - this code is not used to account for income from excise taxes on cider, poiré, mead.

** - these codes take into account the income from the tax levied in connection with the application of the patent system of taxation, credited to the budgets of municipal districts, settlements of municipal districts (in the event that municipal legal acts establish appropriate deduction standards).

Correspondence table of sections and subsections with CWR

In addition to changes to Instruction No. 65n itself, on February 28, the Ministry of Finance of Russia published an updated table on its official website, according to which the accountant can check whether the codes of sections and subsections in the accounting account number correspond to codes for types of expenses. In particular, the following correspondences appeared in the table:

Purpose of payment		Subsection
Payment of corporate property tax and land tax
Payment of other taxes, fees
Payment of other payments
Other payments, with the exception of the wage fund of institutions, to persons involved in accordance with the law to perform certain powers
Acquisition of goods, works, services in favor of citizens for the purpose of their social security
Other payments to the population
Insurance premiums for compulsory health insurance of the non-working population
Other pensions, social additional payments to pensions
Other payments to the population
Other payments, with the exception of the wage fund of state (municipal) bodies, to persons involved in accordance with the law to perform certain powers
Allowances, compensations and other social payments citizens, except for public regulatory obligations

Changes to the budget classification introduced by Order No. 246n dated December 29, 2016

Order No. 246n dated December 29, 2016 was submitted to the Ministry of Justice for registration. Changes are envisaged in the target items for the direction of expenses and income classification.

Changes to the budget classification introduced by Order No. 230n dated December 7, 2016

Order No. 230n dated December 7, 2016 was recognized as not requiring registration and entered into force from the date of signing. Now, according to the expense type code 853, you need to transfer it to the budget:

enforcement fees (Article 112 of the Federal Law of October 2, 2007 No. 229-FZ “On Enforcement Proceedings”);
court fines (Article 119 of the Arbitration Procedure Code of the Russian Federation);
fines and fees imposed by acts of bodies and officials in cases of administrative offenses;
patent fees;
consular fees.

Changes to the budget classification introduced by Order No. 38n dated April 1, 2016

General provisions

Changes in expense type codes (CWR)

Financiers have increased the list of expenses that should be paid under CWR 853

KVR number	Before changes	After making changes
	By given element institutions reflect the cost of capital investments in objects of state (municipal) property	Capital investments for the construction of real estate objects by state (municipal) institutions It was clarified that capital investments mean construction, reconstruction, including restoration, technical re-equipment of capital construction facilities. Also, this element includes the costs of installation and commissioning and other costs from the estimate, which are inextricably linked with the facility under construction (subclause 2.2.1 of the amendments approved by order of the Ministry of Finance of Russia dated April 1, 2016 No. 38n)
	This element reflects budget expenditures on grants to budgetary institutions in the form of subsidies (section III of the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n)	Grants in the form of subsidies to budgetary institutions It was clarified that this element also reflects the costs of institutions for grants to budgetary institutions (subclause 2.2.2 of the amendments approved by order of the Ministry of Finance of Russia dated April 1, 2016 No. 38n)
	This element reflects budget expenditures on grants to autonomous institutions in the form of subsidies (section III of the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n)	Grants in the form of a subsidy to autonomous institutions Clarified that this element also reflects the costs of institutions for grants to autonomous institutions (subclause 2.2.3 of the amendments approved by order of the Ministry of Finance of Russia dated April 1, 2016 No. 38n)
	This element reflects expenses not related to elements 611–622 for subsidies, including grants to other non-profit organizations (section III of the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n)	Subsidies to non-profit organizations (excluding state (municipal) institutions) Clarified that this element also reflects the costs of institutions for grants to non-profit organizations (subclause 2.2.4 of the amendments approved by order of the Ministry of Finance of Russia dated April 1, 2016 No. 38n)

Changes in the codes of KOSGU

Briefly about other changes

KOSGU code	Before changes	After making changes
General provisions		1. The general provisions were supplemented with a list of KOSGU codes, which include: to income; to expenses; to sources of deficit financing (Clause 4.1 of the amendments approved by Order of the Ministry of Finance of Russia dated February 16, 2016 No. 9n).
Features of the application of KOSGU	Institutions in accounting policy could provide for additional detailing of transactions under articles 130, 180, 290, 310, 320 and 340	Additional detail can also be provided for under Articles 120, 140, 330, 530 (within the third category of the code) (clause 3.1 of the amendments approved by order of the Ministry of Finance of Russia dated April 1, 2016 No. 38n)
		Pensions, benefits paid by sector organizations government controlled They added that under this article, KOSGU also needs to reflect monthly cash payments to members of state academies of sciences (subclause 3.2.1 of the amendments approved by order of the Ministry of Finance of Russia dated April 1, 2016 No. 38n)
	other expenses Under this article, KOSGU reflected, among other things: 1. per diem and food allowance for athletes and students when they are sent to various events (competitions, olympiads, educational practice and other events); 2. salaries for the titles of full members and corresponding members of the Russian Academy of Sciences who have state status (section V of the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n)	other expenses 1. Now this article of KOSGU, in addition to daily allowances, also includes reimbursement of expenses to athletes and students for the following: travel; living in residential premises (rental of residential premises) 2. Expenses for salaries of members and corresponding members of the RAS were excluded from the article (Clause 3.5 of the amendments approved by Order No. 190n of the Russian Ministry of Finance dated December 1, 2015, Subclause 3.2.2 of the amendments approved by Order No. 38n of the Russian Ministry of Finance dated April 1, 2016)

Proper execution of payment documents required condition for the successful completion of a financial transaction, for example, to pay taxes or insurance premiums. On the basis of the Order of the Ministry of Finance of the Russian Federation No. CBC for 2017. Budget classification codes for 2017- important details of the document that must be filled out correctly. Our section in will help you quickly understand all the changes in the CSC since 2017. Just below you will find a table with new codes for 2017 with a transcript. Our material has already taken into account all the changes in the CBC provided for by Order Order of the Ministry of Finance of Russia dated 07.12. 2016 No. 230n, which, in particular, introduced new CCCs for insurance premiums from 2017.

KKB: features and purpose

Budget classification code (BCC) - a combination of numbers known to accountants, as well as employees of banking and budgetary institutions. Characterizes a certain monetary transaction and is convenient way for grouping expenses / incomes received by the budget. Created on the basis of the Budget Code of the Russian Federation.

Thanks to the CCM, agencies can correctly interpret information about the payment being made (purpose, addressee, etc.). A properly written CSC allows you to:

make payment transactions without errors;
track the history of the movement of funds;
facilitate the work of public service employees;
competently plan the budget and manage financial flows;
fix the payment arrears.

The budget classification code is a guarantee that in 2017 the money will go to the right account, and companies or individual entrepreneurs will not be penalized.

KBK: where to indicate?

The considered combination of numbers (KBK) is reflected in a separate field of payment orders intended for the deduction of tax payments and insurance premiums, penalties and fines in 2017. This field in 2017 is 104. When filling out a document, it is important to correctly indicate the combination of numbers, because a mistake made entails not only administrative responsibility, but also the need to clarify the payments made.

When the payer understands all the numbers, the probability of filling in the data incorrectly is minimized. So let's try to understand their meaning.

BCC: how many characters and what do they mean?

Based on the Order of the Ministry of Finance No. 65n, the budget classification code consists of 20 digits. Conventionally, they can be divided into several groups, consisting of 1-5 characters:

№1-3 - a code indicating the addressee for whom the cash receipts are intended (territorial Federal Tax Service, insurance and pension funds). For example, to pay CBC for personal income tax in 2017 put the number "182", for contributions to Pension Fund- "392".
№ 4 - show a group of cash receipts.
№5-6 - reflects the tax code. For example, for insurance premiums, the value "02" is indicated, excises and insurance premiums are characterized by the number "03", payment of state duty - "08".
№ 7-11 – elements that reveal the item and subitem of income.
No. 12 and 13- reflect the level of the budget in which the planned receipt of funds. The federal code is "01", the regional one is "02". Municipal institutions are assigned the numbers "03", "04" or "05". The remaining figures characterize the budget and insurance funds.
№14-17 - indicate the reason for the financial transaction:

making the main payment - "1000";
accrual of penalties - "2100";
payment of a fine - "3000";
deduction of interest - "2200".

No. 18 - 20 - reflects the category of income received by the government department. For instance, cash, intended for tax payment, are reflected in the code "110", and gratuitous receipts - "150".

Example. Sirius makes contributions to insurance against accidents and occupational diseases that may occur during the performance of work duties. Depending on the situation, the BCC indicated in the payment document may differ:

– 393 1 02 02050 07 1000 160 – in case of timely transfer of funds;
– 393 1 02 02050 07 2100 160 – in case of paying a penalty fee;
- 393 1 02 02050 07 3000 160 - payment of a fine for a mandatory payment.

How to find out the BCC of an organization?

For payers who find it difficult to understand all the numbers, we recommend using our new KBK reference book for 2017. It will help the accountant in 2017 to correctly fill in the payments, which require the presence of a CBC. The catalog of current CSCs for 2017 on our website is presented in the form of a table. Similar information can be found on the official website of the Federal Tax Service.

CCC on taxes and insurance premiums in 2017

Ministry of Finance By order of 07.12. 2016 No. 230n amended the budget classification codes: for some, a slight correction was made, while others were excluded. The changes came into effect on January 1, 2017. They cover in particular the following sections:

Corporate income tax – applies to firms that work with foreign companies and receive income from them.
STS - the changes affected organizations using the object of taxation "income minus expenses". The minimum tax and advance payments will be made to a separate CBC.
Insurance premiums - from 2017 the tax office will administer (with the exception of "injury" contributions), so the combination of some numbers will change.

Insofar as in 2017 new CBCs appear, the former will become invalid. From January 1, 2017, the accountant will not be able to use the old values even when making a payment for the previous period, otherwise the funds will not be considered paid.

Our BCC table for 2017, prepared by financiers on the basis of data from the Ministry of Finance of the Russian Federation. But if the accountant still uses the information for 2016, the mistake made can be corrected (you will need to clarify the payment).

Filling out the BCC in payments in 2017

A payment is a settlement document on the basis of which the bank makes monetary deductions. Form 0401060 is used to pay taxes and contributions. In the process of registration, it is recommended to be guided by the Rules for filling in the details, developed by Order of the Ministry of Finance No. 107n.

In 2017, the Federal Tax Service will supervise taxes and insurance premiums, and payers will have to submit a single report (Federal Law No. 243-FZ). The indicator of the budget classification code, reflected in line No. 104, is filled in according to the previous rules. The table shows some of the changes that took place in the payment system in 2017:

line number	Description	Features of filling in 2017
16	Recipient	territorial body of the IFTS
22	UIN (unique accrual identifier)	0 for current payments
106	Reason for payment	the code is set in accordance with paragraph 7 of Appendix 2 and paragraph 7 of Appendix 3 of the Order of the Ministry of Finance
107	Taxable period	Filled out in the same way as a tax payment
108	Number of the document on the basis of which the payment is made
109	Date of the document on the basis of which the funds are deducted

Taking advantage KBK table for 2017 and clearly understanding the structure of the numbers, the accountant will be able to correctly and timely make all the calculations. You can simplify your work and reduce the risk of making a mistake by filling out documents in electronic services. The following is a table of current CSCs for 2017.

income tax
Income tax credited to the federal budget	tax 182 1 01 01011 01 1000 110
	penalties 182 1 01 01011 01 2100 110
	fines 182 1 01 01011 01 3000 110
	interest 182 1 01 01011 01 2200 110
Income tax credited to the budgets of the constituent entities of the Russian Federation	tax 182 1 01 01012 02 1000 110
	penalties 182 1 01 01012 02 2100 110
	fines 182 1 01 01012 02 3000 110
	interest 182 1 01 01012 02 2200 110
Income tax on income received by Russian organizations in the form of dividends from Russian organizations	tax 182 1 01 01040 01 1000 110
	penalties 182 1 01 01040 01 2100 110
	fines 182 1 01 01040 01 3000 110
	interest 182 1 01 01040 01 2200 110
Income tax on income received by Russian organizations in the form of dividends from foreign organizations	tax 182 1 01 01060 01 1000 110
	penalties 182 1 01 01060 01 2100 110
	fines 182 1 01 01060 01 3000 110
	interest 182 1 01 01060 01 2200 110
Income tax on income received in the form of interest on state and municipal securities	tax 182 1 01 01070 01 1000 110
	penalties 182 1 01 01070 01 2100 110
	fines 182 1 01 01070 01 3000 110
	interest 182 1 01 01070 01 2200 110
Income tax on income received by foreign organizations in the form of dividends from Russian organizations	tax 182 1 01 01050 01 1000 110
	penalties 182 1 01 01050 01 2100 110
	fines 182 1 01 01050 01 3000 110
	interest 182 1 01 01050 01 2200 110
Profit tax on income of foreign organizations not related to activities in Russia through a permanent establishment (excluding income received in the form of dividends and interest on state and municipal securities)	tax 182 1 01 01030 01 1000 110
	penalties 182 1 01 01030 01 2100 110
	fines 182 1 01 01030 01 3000 110
	interest 182 1 01 01030 01 2200 110
Income tax on the performance of production sharing agreements concluded before the entry into force of the Law of December 30, 1995 No. 225-FZ and not providing for special tax rates for crediting the specified tax to the federal budget and the budgets of the constituent entities of the Russian Federation	tax 182 1 01 01020 01 1000 110
	penalties 182 1 01 01020 01 2100 110
	fines 182 1 01 01020 01 3000 110
	interest 182 1 01 01020 01 2200 110

VAT
VAT on goods (works, services) sold in Russia	tax 182 1 03 01000 01 1000 110
	penalties 182 1 03 01000 01 2100 110
	fines 182 1 03 01000 01 3000 110
	interest 182 1 03 01000 01 2200 110
VAT on goods imported into Russia (from the Republics of Belarus and Kazakhstan)	tax 182 1 04 01000 01 1000 110
	penalties 182 1 04 01000 01 2100 110
	fines 182 1 04 01000 01 3000 110
	interest 182 1 04 01000 01 2200 110
VAT on goods imported into Russia (payment administrator - FCS of Russia)	tax 153 1 04 01000 01 1000 110
	penalties 153 1 04 01000 01 2100 110
	fines 153 1 04 01000 01 3000 110
	interest 153 1 04 01000 01 2200 110

Personal Income Tax (PIT)
Personal income tax on income, the source of which is a tax agent (with the exception of income in respect of which the calculation and payment of tax are carried out in accordance with Articles 227, 227.1 and 228 of the NR RF)	tax 182 1 01 02010 01 1000 110
	penalties 182 1 01 02010 01 2100 110
	fines 182 1 01 02010 01 3000 110
	interest 182 1 01 02010 01 2200 110
Personal income tax on income received by citizens registered as: - individual entrepreneurs; – private notaries; – other persons engaged in private practice in accordance with article 227 of the RF HR	tax 182 1 01 02020 01 1000 110
	penalties 182 1 01 02020 01 2100 110
	fines 182 1 01 02020 01 3000 110
	interest 182 1 01 02020 01 2200 110
Personal income tax in the form of fixed advance payments from income received by non-residents who are employed by citizens on the basis of a patent in accordance with Article 227.1 of the Tax Code of the Russian Federation	tax 182 1 01 02040 01 1000 110
	penalties 182 1 01 02040 01 2100 110
	fines 182 1 01 02040 01 3000 110
	interest 182 1 01 02040 01 2200 110
Personal income tax on income received by citizens in accordance with Article 228 of the Tax Code of the Russian Federation	tax 182 1 01 02030 01 1000 110
	penalties 182 1 01 02030 01 2100 110
	fines 182 1 01 02030 01 3000 110
	interest 182 1 01 02030 01 2200 110

Single tax with simplification (STS)
Single tax under the simplified tax system with the object "income"	tax 182 1 05 01011 01 1000 110
	penalties 182 1 05 01011 01 2100 110
	fines 182 1 05 01011 01 3000 110
	interest 182 1 05 01011 01 2200 110
Single tax under the simplified tax system with the object "income minus expenses"



Single tax under the simplified tax system with the object "income minus expenses" (for tax periods that have expired before January 1, 2011)	tax 182 1 05 01022 01 1000 110
	penalties 182 1 05 01022 01 2100 110
	fines 182 1 05 01022 01 3000 110
	interest 182 1 05 01022 01 2200 110
Single tax under the simplified tax system with the object "income" (for tax periods that have expired before January 1, 2011)	tax 182 1 05 01012 01 1000 110
	penalties 182 1 05 01012 01 2100 110
	fines 182 1 05 01012 01 3000 110
	interest 182 1 05 01012 01 2200 110
Minimum tax under the simplified tax system	tax 182 1 05 01021 01 1000 110
	penalties 182 1 05 01021 01 2100 110
	fines 182 1 05 01050 01 3000 110
	interest 182 1 05 01050 01 2200 110
Minimum tax under the simplified tax system (paid (collected) for tax periods that expired before January 1, 2011)	tax 182 1 05 01030 01 1000 110
	penalties 182 1 05 01030 01 2100 110
	fines 182 1 05 01021 01 3000 110
	interest 182 1 05 01021 01 2200 110

Insurance premiums
Purpose	KBK 2017	KBK 2016
Pension contributions
for an insurance pension	182 1 02 02010 06 1000 160	392 1 02 02010 06 1000 160
	182 1 02 02010 06 1010 160	392 1 02 02010 06 1000 160
for a funded pension	182 1 02 02020 06 1000 160	392 1 02 02020 06 1000 160
for additional payment to pension for members of flight crews of civil aviation aircraft: – for periods up to January 1, 2017	182 1 02 02080 06 1000 160	392 1 02 02080 06 1000 160
– for periods after December 31, 2016	182 1 02 02080 06 1010 160	392 1 02 02080 06 1000 160
for additional payment to pensions for employees of coal industry organizations: – for periods up to January 1, 2017	182 1 02 02120 06 1000 160	392 1 02 02120 06 1000 160
– for periods after December 31, 2016	182 1 02 02120 06 1010 160	392 1 02 02120 06 1000 160
in a fixed amount for an insurance pension (from income not exceeding the limit): – for periods up to January 1, 2017	182 1 02 02140 06 1100 160	392 1 02 02140 06 1100 160
– for periods after December 31, 2016	182 1 02 02140 06 1110 160	392 1 02 02140 06 1100 160
in a fixed amount for an insurance pension (from income above the limit): – for periods up to January 1, 2017	182 1 02 02140 06 1200 160	392 1 02 02140 06 1200 160
– for periods after December 31, 2016	182 1 02 02140 06 1210 160	392 1 02 02140 06 1200 160
for the insurance part of the labor pension at an additional rate for employees under list 1:	182 1 02 02131 06 1000 160	392 1 02 02131 06 1000 160
– for periods after December 31, 2016	182 1 02 02131 06 1010 160 if the tariff does not depend on the special assessment; 182 1 02 02131 06 1020 160 if the tariff depends on the special valuation	392 1 02 02131 06 1000 160
for the insurance part of the labor pension at an additional rate for employees under list 2:	182 1 02 02132 06 1000 160	392 1 02 02132 06 1000 160
– for periods after December 31, 2016	182 1 02 02132 06 1010 160, if the tariff does not depend on the special assessment; 182 1 02 02132 06 1020 160 if the tariff depends on the special valuation	392 1 02 02132 06 1000 160
Contributions for compulsory social insurance
for insurance against accidents at work and occupational diseases	393 1 02 02050 07 1000 160	393 1 02 02050 07 1000 160
in case of temporary disability and in connection with motherhood: – for periods up to January 1, 2017	182 1 02 02090 07 1000 160	393 1 02 02090 07 1000 160
– for periods after December 31, 2016	182 1 02 02090 07 1010 160	393 1 02 02090 07 1000 160
Compulsory health insurance contributions
in FFOMS:	182 1 02 02101 08 1011 160	392 1 02 02101 08 1011 160
– for periods after December 31, 2016	182 1 02 02101 08 1013 160	392 1 02 02101 08 1011 160
in FFOMS in a fixed amount: – for the periods from 2012 to 2016 inclusive	182 1 02 02103 08 1011 160	392 1 02 02103 08 1011 160
– for periods after December 31, 2016	182 1 02 02103 08 1013 160	392 1 02 02103 08 1011 160

Tax under the patent system of taxation (PSN)
Tax levied in connection with the application of a patent, credited to the budgets of city districts	tax 182 1 05 04010 02 1000 110
	penalties 182 1 05 04010 02 2100 110
	fines 182 1 05 04010 02 3000 110
	interest 182 1 05 04010 02 2200 110
Tax levied in connection with the application of a patent, credited to the budgets of municipal districts	tax 182 1 05 04020 02 1000 110
	penalties 182 1 05 04020 02 2100 110
	fines 182 1 05 04020 02 3000 110
	interest 182 1 05 04020 02 2200 110
Tax levied in connection with the application of the patent system of taxation, credited to the budgets of the federal cities of Moscow, St. Petersburg and Sevastopol	tax 182 1 05 04030 02 1000 110
	penalties 182 1 05 04030 02 2100 110
	fines 182 1 05 04030 02 3000 110
	interest 182 1 05 04030 02 2200 110
Tax levied in connection with the application of the patent system of taxation, credited to the budgets of the urban district with intracity division	tax 182 1 05 04040 02 1000 110
	penalties 182 1 05 04040 02 2100 110
	fines 182 1 05 04040 02 3000 110
	interest 182 1 05 04040 02 2200 110
Tax levied in connection with the application of the patent system of taxation, credited to the budgets of intracity districts	tax 182 1 05 04050 02 1000 110
	penalties 182 1 05 04050 02 2100 110
	fines 182 1 05 04050 02 3000 110
	interest 182 1 05 04050 02 2200 110

State duty
State fee for cases considered in arbitration courts	tax 182 1 08 01000 01 1000 110
State duty in cases considered by the Constitutional Court of the Russian Federation	tax 182 1 08 02010 01 1000 110
State duty on cases considered by constitutional (charter) courts of the constituent entities of the Russian Federation	tax 182 1 08 02020 01 1000 110
State duty in cases considered by the Supreme Court of the Russian Federation	tax 182 1 08 03020 01 1000 110
State fee for state registration: – organizations; – individuals as entrepreneurs; - changes made to the constituent documents of the organization; – liquidation of the organization and other legally significant actions	tax 182 1 08 07010 01 1000 110
State duty for the right to use the names "Russia", "Russian Federation" and words and phrases formed on their basis in names legal entities	tax 182 1 08 07030 01 1000 110
State duty for the performance of actions related to licensing, with certification in cases where such certification is provided for by the legislation of the Russian Federation, credited to the federal budget	tax 182 1 08 07081 01 0300 110
Other state fees for state registration, as well as other legally significant actions	tax 182 1 08 07200 01 0039 110
State fee for re-issuance of a certificate of registration with a tax authority	tax 182 1 08 07310 01 1000 110

Fines, sanctions, payments for damages
Monetary penalties (fines) for violation of the legislation on taxes and fees, provided for in Art. 116, 118, paragraph 2 of Art. 119, Art. 119.1, paragraphs 1 and 2 of Art. 120, Art. 125, 126, 128, 129, 129.1, Art. 129.4, 132, 133, 134, 135, 135.1	tax 182 1 16 03010 01 6000 140
Monetary penalties (fines) for violation of the legislation on taxes and fees, provided for in Article 129.2 of the Tax Code of the Russian Federation	tax 182 1 16 03020 02 6000 140
Monetary penalties (fines) for administrative offenses in the field of taxes and fees provided for by the Code Russian Federation on administrative offenses	tax 182 1 16 03030 01 6000 140
Monetary penalties (fines) for violation of the legislation on the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards	tax 182 1 16 06000 01 6000 140
Monetary penalties (fines) for violation of the procedure for working with cash, conducting cash transactions and failure to fulfill obligations to monitor compliance with the rules for conducting cash transactions	tax 182 1 16 31000 01 6000 140

Corporate property tax
Tax on the property of organizations (on property not included in unified system gas supply)	tax 182 1 06 02010 02 1000 110
	penalties 182 1 06 02010 02 2100 110
	fines 182 1 06 02010 02 3000 110
	interest 182 1 06 02010 02 2200 110
Corporate property tax (on property included in the Unified Gas Supply System)	tax 182 1 06 02020 02 1000 110
	penalties 182 1 06 02020 02 2100 110
	fines 182 1 06 02020 02 3000 110
	interest 182 1 06 02020 02 2200 110

Land tax
Land tax on plots located within the boundaries of intracity municipalities of cities of federal significance	tax 182 1 06 06 031 03 1000 110
	penalties 182 1 06 06 031 03 2100 110
	fines 182 1 06 06 031 03 3000 110
	interest 182 1 06 06 031 03 2200 110
Land tax on plots located within the boundaries of urban districts	tax 182 1 06 06032 04 1000 110
	penalties 182 1 06 06032 04 2100 110
	fines 182 1 06 06032 04 3000 110
	interest 182 1 06 06032 04 2200 110
Land tax from plots located within the boundaries of urban settlements	tax 182 1 06 06033 13 1000 110
	penalties 182 1 06 06033 13 2100 110
	fines 182 1 06 06033 13 3000 110
	interest 182 1 06 06033 13 2200 110
Land tax on plots located within the boundaries of urban districts with intracity division	tax 182 1 06 06032 11 1000 110
	penalties 182 1 06 06032 11 2100 110
	fines 182 1 06 06032 11 3000 110
	interest 182 1 06 06032 11 2200 110
Land tax on plots located within the boundaries of intracity districts	tax 182 1 06 06032 12 1000 110
	penalties 182 1 06 06032 12 2100 110
	fines 182 1 06 06032 12 3000 110
	interest 182 1 06 06032 12 2200 110
Land tax from plots located within the boundaries of inter-settlement territories	tax 182 1 06 06033 05 1000 110
	penalties 182 1 06 06033 05 2100 110
	fines 182 1 06 06033 05 3000 110
	interest 182 1 06 06033 05 2200 110
Land tax from plots located within the boundaries of rural settlements	tax 182 1 06 06033 10 1000 110
	penalties 182 1 06 06033 10 2100 110
	fines 182 1 06 06033 10 3000 110
	interest 182 1 06 06033 10 2200 110

excises
Excises on ethyl alcohol from food raw materials (except for wine, grape, fruit, cognac, calvados, whiskey distillates) produced in Russia	tax 182 1 03 02011 01 1000 110
	penalties 182 1 03 02011 01 2100 110
	fines 182 1 03 02011 01 3000 110
	interest 182 1 03 02011 01 2200 110
Excises on ethyl alcohol from non-food raw materials produced in Russia	tax 182 1 03 02012 01 1000 110
	penalties 182 1 03 02012 01 2100 110
	fines 182 1 03 02012 01 3000 110
	interest 182 1 03 02012 01 2200 110
Excises on ethyl alcohol from food raw materials (wine, grape, fruit, cognac, calvados, whiskey distillates) produced in Russia	tax 182 1 03 02013 01 1000 110
	penalties 182 1 03 02013 01 2100 110
	fines 182 1 03 02013 01 3000 110
	interest 182 1 03 02013 01 2200 110
Excises on alcohol-containing products manufactured in Russia	tax 182 1 03 02020 01 1000 110
	penalties 182 1 03 02020 01 2100 110
	fines 182 1 03 02020 01 3000 110
	interest 182 1 03 02020 01 2200 110
Excises on tobacco products manufactured in Russia	tax 182 1 03 02030 01 1000 110
	penalties 182 1 03 02030 01 2100 110
	fines 182 1 03 02030 01 3000 110
	interest 182 1 03 02030 01 2200 110
Excises on motor gasoline produced in Russia	tax 182 1 03 02041 01 1000 110
	penalties 182 1 03 02041 01 2100 110
	fines 182 1 03 02041 01 3000 110
	interest 182 1 03 02041 01 2200 110
Excises on straight-run gasoline produced in Russia	tax 182 1 03 02042 01 1000 110
	penalties 182 1 03 02042 01 2100 110
	fines 182 1 03 02042 01 3000 110
	interest 182 1 03 02042 01 2200 110
Excises on cars and motorcycles produced in Russia	tax 182 1 03 02060 01 1000 110
	penalties 182 1 03 02060 01 2100 110
	fines 182 1 03 02060 01 3000 110
	interest 182 1 03 02060 01 2200 110
Excises on diesel fuel produced in Russia	tax 182 1 03 02070 01 1000 110
	penalties 182 1 03 02070 01 2100 110
	fines 182 1 03 02070 01 3000 110
	interest 182 1 03 02070 01 2200 110
Excises on motor oils for diesel and (or) carburetor (injector) engines produced in Russia	tax 182 1 03 02080 01 1000 110
	penalties 182 1 03 02080 01 2100 110
	fines 182 1 03 02080 01 3000 110
	interest 182 1 03 02080 01 2200 110
Excises on wines, fruit wines, sparkling wines (champagne), wine drinks produced without the addition of rectified ethyl alcohol produced from food raw materials, and (or) fortified grape or other fruit must, and (or) wine distillate, and (or) fruit distillate produced in Russia	tax 182 1 03 02090 01 1000 110
	penalties 182 1 03 02090 01 2100 110
	fines 182 1 03 02090 01 3000 110
	interest 182 1 03 02090 01 2200 110
Excises on beer produced in Russia	tax 182 1 03 02100 01 1000 110
	penalties 182 1 03 02100 01 2100 110
	fines 182 1 03 02100 01 3000 110
	interest 182 1 03 02100 01 2200 110
Excises on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (with the exception of beer, wines, fruit wines, sparkling wines (champagne), wine drinks produced without the addition of rectified ethyl alcohol produced from food raw materials, and (or) spirited grape or other fruit must and (or) wine distillate and (or) fruit distillate) produced in Russia	tax 182 1 03 02110 01 1000 110
	penalties 182 1 03 02110 01 2100 110
	fines 182 1 03 02110 01 3000 110
	interest 182 1 03 02110 01 2200 110
Excises on alcoholic products with a volume fraction of ethyl alcohol up to 9 percent inclusive (except for beer, wines, fruit wines, sparkling wines (champagne), wine drinks produced without the addition of rectified ethyl alcohol produced from food raw materials, and (or) fortified grape or other fruit must, and (or) wine distillate, and (or) fruit distillate) produced in Russia	tax 182 1 03 02130 01 1000 110
	penalties 182 1 03 02130 01 2100 110
	fines 182 1 03 02130 01 3000 110
	interest 182 1 03 02130 01 2200 110
Excises on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (with the exception of beer, wines, fruit wines, sparkling wines (champagne), wine drinks produced without the addition of rectified ethyl alcohol produced from food raw materials, and (or) spirited grape or other fruit must, and (or) wine distillate, and (or) fruit distillate), imported into the territory of Russia	tax 182 1 04 02110 01 1000 110
	penalties 182 1 04 02110 01 2100 110
	fines 182 1 04 02110 01 3000 110
	interest 182 1 04 02110 01 2200 110
Excises on household heating fuel produced from diesel fractions of direct distillation and (or) secondary origin, boiling in the temperature range from 280 to 360 degrees Celsius, produced in Russia	tax 182 1 03 02210 01 1000 110
	penalties 182 1 03 02210 01 2100 110
	fines 182 1 03 02210 01 3000 110
	interest 182 1 03 02210 01 2200 110

Budget classification represents a grouping of incomes and expenditures of budgets of all levels, as well as sources of financing their deficits. It provides comparability of indicators of all budgets. With its help, the systematization of information on the formation of budget revenues and the implementation of 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. At present, this law is in force with amendments and additions adopted federal law dated 05.08.2000 No. 115-FZ.

The budget classification of the Russian Federation includes:

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

In addition, the classification is provided:

sources of internal financing of budget deficits;
sources of external financing of the federal budget deficit;
types of state internal debts of the Russian Federation, subjects of the Russian Federation, municipalities;
RF types.

Rice. 4 Budget classification

Budget classification of income

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

Incomes of budgets of all levels are classified into groups, subgroups, articles and sub-articles.

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

Such detail allows to take into account receipts to the budgets of all types of income provided for by law. For each of them, an independent code is provided in the budget classification.

Budget classification of expenditures

Cost classification carried out in several ways:

functional the classification reflects the allocation of budget funds to the implementation of the main functions of the state (management, 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 that receive budgetary funds. (The main managers of budget funds).
Economic the classification shows the division of state expenditures into current and capital, as well as the payment wages, for material costs, for the purchase of goods and services. (Expenditure category → Groups → Subject items → Sub-items)

Functional classification of budget expenditures

It is a grouping of expenditures of budgets of all levels of the budget system of the Russian Federation and reflects the expenditure of funds for the implementation of the main ones.

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

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

0100 - State administration and local self-government
0200 - Judiciary
0300 - International activities
0400 - National Defense
0500 - Law enforcement and state security
0600 - Basic research and promotion of scientific and technological progress
0700 - Industry, energy and construction
0800 - Agriculture and fishing
0900 - Protection of the natural environment and natural resources, hydrometeorology, cartography and geodesy
1000 - Transport, road facilities, communications and informatics
1100 - Development of market infrastructure
1200 - Housing and communal services
1300 - Prevention and elimination of consequences emergencies and natural disasters
1400 - Education
1500 - Culture, art and cinematography
1600 - Media
1700 - Health and physical culture

1800 - Social policy
1900 - Servicing the public debt
2000 - Replenishment of state stocks and reserves
2100 - Financial assistance to budgets of other levels
2200 - Utilization and elimination of weapons, including the implementation of international treaties
2300 - Mobilization preparation of the economy
2400 - Exploration and use of outer space
3000 - Other expenses
3100 -Target 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 this takes into account the specifics of the budget of a particular level. The full functional classification is used for.

Departmental classification of budget expenditures

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

Departmental classifications of budgets of 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 by 4 levels:

Economic classification of budget expenditures

Economic classification budget expenditures is a grouping of expenditures of budgets of 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 performing government bodies their tasks. The economic classification includes groups, subgroups, subject items, subitems and cost elements.

The expense groups are:

	Name
	Current expenses- this is a part of budget expenditures that ensures the current functioning of public authorities, 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 the recognition of property rights abroad.
	Capital expenditure- this is a part of budget expenditures that provides innovation and investment activities. A development budget can be allocated as part of capital expenditures. Capital expenditures have the following groups: capital investments in fixed assets, the creation of state stocks and reserves, the acquisition of land and intangible assets, capital transfers.
	Providing loans (budget loans)

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

The economic classification of expenditures of the budgets of the Russian Federation has been 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 general government transactions is a grouping of transactions based on their economic content.

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

The classification of general government transactions 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 Reducing liabilities.

Groups are detailed by articles and sub-articles. 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 expenditures of the budgets of the Russian Federation for public sector operations (Codes and names of articles and sub-items)