Correct execution of payment documents is a prerequisite for the successful completion of a financial transaction, for example, the payment of taxes or insurance premiums. Based on Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n, new KBC for 2017. Codes budget classification for 2017 – important details documents that must be filled out correctly. Our section will help you quickly understand all the changes to the CBC since 2017. Just below you will find a table with new codes for 2017 with decoding. Our material has already taken into account everything BCC changes, provided for by the Order of the Ministry of Finance of Russia dated 07.12. 2016 No. 230n, which, in particular, introduced new BCCs for insurance premiums from 2017.

KBK: features and purpose

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

Thanks to the KBK, departments can correctly interpret information about the payment being made (purpose, addressee, etc.). A correctly written KBK allows you to:

• make payment transactions accurately;
• track the history of movement of funds;
• make the work of public service employees easier;
• competently plan the budget and manage financial flows;
• record arrears of payment.

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

KBK: where to indicate?

The combination of numbers in question (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 likelihood of filling out the data incorrectly is minimized. So let's try to understand their meaning.

KBK: how many characters and what do they mean?

Based on 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 – code indicating the addressee for whom they are intended cash receipts(territorial Federal Tax Service, insurance and pension funds). For example, for payment KBK for personal income tax in 2017 the number “182” is put, for contributions to the 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, excise taxes and insurance premiums are characterized by the number “03”, payment of state duty is “08”.
№ 7-11 – elements that reveal the item and subitem of income.
No. 12 and 13– reflect the level of the budget into which funds are planned to flow. The federal code is “01”, the regional code is “02”. Municipal institutions the numbers “03”, “04” or “05” are assigned. The remaining figures characterize budget and insurance funds.
№14-17 – indicate the reason for the financial transaction:

1. making the main payment – ​​“1000”;
2. accrual of penalties – “2100”;
3. payment of a fine – “3000”;
4. interest deduction – “2200”.

No. 18 – 20 – reflects the category of income received by the government department. For example, cash, intended for payment of tax, are reflected with the code “110”, and gratuitous receipts - “150”.

Example. The Sirius company 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 – upon timely transfer of funds;
– 393 1 02 02050 07 2100 160 – in case of payment of penalties;
– 393 1 02 02050 07 3000 160 – payment of the mandatory fine.

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 directory for 2017. It will help the accountant in 2017 to correctly fill out payment slips that require the presence of a cash register. The catalog of current BCCs for 2017 is presented on our website in the form of a table. Similar information can be found on the official website of the Federal Tax Service.

KBK for taxes and insurance premiums in 2017

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

1. Corporate income tax – applies to companies working with foreign companies and receiving income from them.
2. USN – changes affected organizations using the taxation object “income minus expenses”. The minimum tax and advance payments will be made to a separate BCC.
3. Insurance premiums - from 2017, the tax office will take over the administration (with the exception of contributions for injuries), so the combination of some numbers will change.

Because the New KBKs appear in 2017, the previous ones will become invalid. From January 1, 2017, the accountant will not be able to use the old values ​​even when making a payment for previous period, otherwise the funds will not be considered paid.

Prevent troubles when committing financial transactions ours will help KBK table for 2017, prepared by financiers based on data from the Ministry of Finance of the Russian Federation. But if the accountant nevertheless uses the information for 2016, the mistake made can be corrected (the payment will need to be clarified).

Filling out the KBK in payment slips in 2017

The payment is settlement document, on the basis of which the bank makes cash payments. To pay taxes and contributions, form 0401060 is used. During the registration process, it is recommended to follow the Rules for filling out details developed by Order of the Ministry of Finance No. 107n.

In 2017, the Federal Tax Service will be in charge of overseeing taxes and insurance contributions; payers will have to submit unified reporting (Federal Law No. 243-FZ). The budget classification code indicator, reflected in line No. 104, is filled out according to the previous rules. The table shows some of the changes that occurred in the payment system in 2017:

Line no.	Description	Features of filling in 2017
16	Recipient	territorial body of the Federal Tax Service
22	UIN ( unique identificator accruals)	for current payments it is set to 0
106	Basis of payment	the code is set in accordance with clause 7 of Appendix 2 and clause 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 form
108	Number of the document on the basis of which the payment is made
109	Date of the document on the basis of which funds are deducted

Taking advantage KBK table for 2017 and clearly understanding the structure of the numbers, the accountant will be able to make all calculations correctly and in a timely manner. 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 the current BCCs for 2017.

Income tax
Income tax credited to 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
Profit tax credited to the budgets of constituent entities of the Russian Federation	tax 182 1 01 01012 02 1000 110
	fine 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 Russian organizations in the form of dividends from Russian organizations	tax 182 1 01 01040 01 1000 110
	fine 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
	fine 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
	fine 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
	fine 182 1 01 01050 01 2100 110
	fines 182 1 01 01050 01 3000 110
	interest 182 1 01 01050 01 2200 110
Income tax on the income of foreign organizations not related to activities in Russia through a permanent establishment (except for income received in the form of dividends and interest on state and municipal securities)	tax 182 1 01 01030 01 1000 110
	fine 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 upon implementation 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 budgets of the constituent entities of the Russian Federation	tax 182 1 01 01020 01 1000 110
	fine 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 (work, 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
	fine 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 - Federal Customs Service 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

Income tax individuals(NDFL)
Personal income tax on income the source of which is tax agent(except for income in respect of which tax is calculated and paid in accordance with Articles 227, 227.1 and 228 of the HR of the Russian Federation)	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 HR of the Russian Federation	tax 182 1 01 02020 01 1000 110
	fine 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 on income received by non-residents leading labor activity for hire from 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
	fine 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 Tax Code RF	tax 182 1 01 02030 01 1000 110
	fine 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 when simplified (USN)
Single tax under the simplified tax system with the object "income"	tax 182 1 05 01011 01 1000 110
	fine 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, expired before January 1, 2011)	tax 182 1 05 01022 01 1000 110
	fine 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 expired before January 1, 2011)	tax 182 1 05 01012 01 1000 110
	fine 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
	fine 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 expired before January 1, 2011)	tax 182 1 05 01030 01 1000 110
	fine 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
for funded pension	182 1 02 02020 06 1000 160	392 1 02 02020 06 1000 160
for additional payment to pensions for flight crew members of civil aviation aircraft: – for periods before 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
for additional payment to pensions for employees of coal industry organizations: – for periods before 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
in a fixed amount for an insurance pension (from income no more than limit value): – for periods before 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
in a fixed amount for an insurance pension (from income above the limit): – for periods before 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
for the insurance part of the labor pension at an additional rate for employees on 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 assessment
for the insurance part of the labor pension at an additional rate for employees on 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 assessment
Contributions to compulsory social insurance
for insurance against industrial accidents 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 maternity: – for periods before 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
Contributions for compulsory health insurance
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
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

Tax under the patent tax system (PSN)
Tax levied in connection with the use of a patent, credited to the budgets of urban districts	tax 182 1 05 04010 02 1000 110
	fine 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 use of a patent, credited to the budgets of municipal districts	tax 182 1 05 04020 02 1000 110
	fine 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 use of the patent taxation system, credited to the budgets of the federal cities of Moscow, St. Petersburg and Sevastopol	tax 182 1 05 04030 02 1000 110
	fine 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 use of the patent taxation system, credited to the budgets of the urban district with intra-city division	tax 182 1 05 04040 02 1000 110
	fine 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 taxation system, credited to the budgets of intracity districts	tax 182 1 05 04050 02 1000 110
	fine 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 duty on cases considered in arbitration courts	tax 182 1 08 01000 01 1000 110
State duty on 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 (statutory) courts of constituent entities of the Russian Federation	tax 182 1 08 02020 01 1000 110
State duty on cases considered by the Supreme Court of the Russian Federation	tax 182 1 08 03020 01 1000 110
State duty for state registration of: – 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 fee 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 carrying out 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
Others state duties for state registration, as well as performing other legally significant actions	tax 182 1 08 07200 01 0039 110
State fee for re-issuance of a certificate of registration with the tax authority	tax 182 1 08 07310 01 1000 110

Fines, sanctions, payments for damages
Monetary penalties (fines) for violation of 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 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 of the Russian Federation on Administrative Offenses	tax 182 1 16 03030 01 6000 140
Monetary penalties (fines) for violation of legislation on the use of cash register equipment when making cash payments and (or) payments using payment cards	tax 182 1 16 06000 01 6000 140
Monetary penalties (fines) for violation of the procedure for working with cash, maintaining 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

Organizational property tax
Organizational property tax (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
Tax on property of organizations (for property included in the Unified Gas Supply System)	tax 182 1 06 02020 02 1000 110
	fine 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 intra-city municipalities 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
	fine 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 on plots located within the boundaries of urban settlements	tax 182 1 06 06033 13 1000 110
	fine 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 intra-city division	tax 182 1 06 06032 11 1000 110
	fine 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
	fine 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 on plots located within the boundaries of inter-settlement territories	tax 182 1 06 06033 05 1000 110
	fine 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 on plots located within the boundaries 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

Excise taxes
Excise taxes on ethyl alcohol from food raw materials (with the exception of distillates of wine, grape, fruit, cognac, Calvados, whiskey), 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
Excise taxes 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
Excise taxes 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
Excise taxes on alcohol-containing products produced in Russia	tax 182 1 03 02020 01 1000 110
	fine 182 1 03 02020 01 2100 110
	fines 182 1 03 02020 01 3000 110
	interest 182 1 03 02020 01 2200 110
Excise taxes on tobacco products produced in Russia	tax 182 1 03 02030 01 1000 110
	fine 182 1 03 02030 01 2100 110
	fines 182 1 03 02030 01 3000 110
	interest 182 1 03 02030 01 2200 110
Excise taxes on motor gasoline produced in Russia	tax 182 1 03 02041 01 1000 110
	fine 182 1 03 02041 01 2100 110
	fines 182 1 03 02041 01 3000 110
	interest 182 1 03 02041 01 2200 110
Excise taxes on straight-run gasoline produced in Russia	tax 182 1 03 02042 01 1000 110
	fine 182 1 03 02042 01 2100 110
	fines 182 1 03 02042 01 3000 110
	interest 182 1 03 02042 01 2200 110
Excise taxes on passenger cars and motorcycles produced in Russia	tax 182 1 03 02060 01 1000 110
	fine 182 1 03 02060 01 2100 110
	fines 182 1 03 02060 01 3000 110
	interest 182 1 03 02060 01 2200 110
Excise taxes on diesel fuel produced in Russia	tax 182 1 03 02070 01 1000 110
	fine 182 1 03 02070 01 2100 110
	fines 182 1 03 02070 01 3000 110
	interest 182 1 03 02070 01 2200 110
Excise taxes on motor oils for diesel and (or) carburetor (injection) engines produced in Russia	tax 182 1 03 02080 01 1000 110
	fine 182 1 03 02080 01 2100 110
	fines 182 1 03 02080 01 3000 110
	interest 182 1 03 02080 01 2200 110
Excise taxes on wines, fruit wines, sparkling wines (champagnes), wine drinks made without the addition of rectified ethyl alcohol produced from food raw materials, and (or) alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate produced in Russia	tax 182 1 03 02090 01 1000 110
	fine 182 1 03 02090 01 2100 110
	fines 182 1 03 02090 01 3000 110
	interest 182 1 03 02090 01 2200 110
Excise taxes on beer produced in Russia	tax 182 1 03 02100 01 1000 110
	fine 182 1 03 02100 01 2100 110
	fines 182 1 03 02100 01 3000 110
	interest 182 1 03 02100 01 2200 110
Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (except for beer, wines, fruit wines, sparkling wines (champagnes), wine drinks produced without the addition of rectified ethyl alcohol produced from food raw materials, and (or) alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate) produced in Russia	tax 182 1 03 02110 01 1000 110
	fine 182 1 03 02110 01 2100 110
	fines 182 1 03 02110 01 3000 110
	interest 182 1 03 02110 01 2200 110
Excise taxes 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 made without the addition of rectified ethyl alcohol produced from food raw materials, and (or) alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate) produced in Russia	tax 182 1 03 02130 01 1000 110
	fine 182 1 03 02130 01 2100 110
	fines 182 1 03 02130 01 3000 110
	interest 182 1 03 02130 01 2200 110
Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (except for beer, wines, fruit wines, sparkling wines (champagnes), wine drinks produced without the addition of rectified ethyl alcohol produced from food raw materials, and (or) alcoholized 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
	fine 182 1 04 02110 01 2100 110
	fines 182 1 04 02110 01 3000 110
	interest 182 1 04 02110 01 2200 110
Excise taxes 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
	fine 182 1 03 02210 01 2100 110
	fines 182 1 03 02210 01 3000 110
	interest 182 1 03 02210 01 2200 110

You all know that from January 1, 2017, the administrator of insurance contributions for compulsory pension, medical and social insurance has changed. Instead of the Pension Fund and the Social Insurance Fund, it is now the Federal Tax Service of Russia. Therefore, all contributions in 2017 (except for contributions “for injuries”) should be transferred not to funds, but to tax office.

Novyk KBK on insurance premiums to the Federal Tax Service in 2017

In order for contributions to reach the correct addressee, the correct budget classification code must be indicated in the payment slip (field 104). Since since 2017 this addressee has become Tax service, KBC have changed. Back in December last year, the Russian Ministry of Finance issued Order No. 230n dated December 7, 2016 (hereinafter referred to as Order No. 230n), establishing new KBK, including and to pay insurance premiums in 2017, and submitted it for registration to the Ministry of Justice. 01/12/2017 The Order on the BCC was recognized as not requiring registration and came into force from the date of its signing ().

Note!
To pay insurance premiums in 2017 for December 2016, as well as periods that expired before 01/01/2017, one KBK is used, and for periods starting from 2017 (January, February, etc.) - other KBK.

New KBK differ from the old ones, first of all, in the administrator code. Previously, when transferring contributions to the Pension Fund, you indicated the first three digits of the KBK “392”, and in the Social Insurance Fund - “393”. Now they have been replaced by the Russian Federal Tax Service code - “182”.

In addition, for KBK intended for payments for periods starting from 2017, the code of the income subtype group has changed (14 - 17 digits of KBK). You can see all this in the tables below.

Table 1 - KBC for employers to pay insurance premiums for employees in 2017

Payment
Contributions	182 1 02 02010 06 1000 160	182 1 02 02010 06 1010 160
Penalty	182 1 02 02010 06 2100 160	182 1 02 02010 06 2110 160
Fines	182 1 02 02010 06 3000 160	182 1 02 02010 06 3010 160
Contributions	182 1 02 02101 08 1011 160	182 1 02 02101 08 1013 160
Penalty	182 1 02 02101 08 2011 160	182 1 02 02101 08 2013 160
Fines	182 1 02 02101 08 3011 160	182 1 02 02101 08 3013 160
Compulsory social insurance
Contributions	182 1 02 02090 07 1000 160	182 1 02 02090 07 1010 160
Penalty	182 1 02 02090 07 2100 160	182 1 02 02090 07 2110 160
Fines	182 1 02 02090 07 3000 160	182 1 02 02090 07 3010 160

Also, in Order No. 230n, the Russian Ministry of Finance provided for new BCCs for paying pension contributions at an additional rate for “harmful” workers. Please note that employers who have carried out a special assessment of working conditions use different codes than those who have not carried out a special assessment.

Table 2 - KBC for employers to pay pension contributions for employees at an additional rate in 2017

Payment	The tariff does not depend on the special assessment	The tariff depends on the special assessment
Contributions at an additional rate for insured persons employed in the work specified in clause 1, part 1, article 30 Federal Law dated December 28, 2013 No. 400-FZ (list 1)	182 1 02 02131 06 1010 160	182 1 02 02131 06 1020 160
Contributions at an additional rate for insured persons employed in the work specified in paragraphs. 2-18 Part 1 Article 30 of the Federal Law of December 28, 2013 No. 400-FZ (list 2)	182 1 02 02132 06 1010 160	182 1 02 02132 06 1020 160

Table 3 - KBC for individual entrepreneurs to pay insurance premiums “for themselves” in 2017

Payment	KBC for payment of insurance premiums for periods before 2017	KBC for payment of insurance premiums for periods from the beginning of 2017
Mandatory pension insurance
Contributions in a fixed amount (minimum wage* x 26%)	182 1 02 02140 06 1100 160	182 1 02 02140 06 1110 160
Contributions of 1% on income over RUB 300,000.	182 1 02 02140 06 1200 160
Penalty	182 1 02 02140 06 2100 160	182 1 02 02140 06 2110 160
Fines	182 1 02 02140 06 3000 160	182 1 02 02140 06 3010 160
Compulsory health insurance
Contributions in a fixed amount (minimum wage* x 5.1%)	182 1 02 02103 08 1011 160	182 1 02 02103 08 1013 160
Penalty	182 1 02 02103 08 2011 160	182 1 02 02103 08 2013 160
Fines	182 1 02 02103 08 3011 160	182 1 02 02103 08 3013 160

<*>For the purpose of calculating fixed insurance premiums by entrepreneurs, from January 1, 2017, a minimum wage of 7,500 rubles is applied.

Notice!
In 2017, payments for insurance premiums against industrial accidents and occupational diseases, as well as penalties and fines for them, as before, must be sent to Social Insurance. Therefore, the BCC for their payment has not changed.

Table 4 - KBC for payment of “injury” contributions for employees (penalties and fines on them) in 2017

Deadlines for payment of insurance premiums in 2017

In accordance with clause 3 of Article 431 of the Tax Code of the Russian Federation, insurance premiums for the past calendar month are transferred to the budget until the 15th day (inclusive) of the next calendar month. If the payment deadline falls on a weekend or non-working holiday, then tax liability is executed on the next working day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

Thus, insurance premiums in 2017 must be transferred no later than the dates indicated in Table 5.

Table 5 - Deadlines for payment of insurance premiums to the Federal Tax Service in 2017

Period for which payment is made	Deadline payment
December 2016	Until January 16, 2017
January 2017	Until February 15, 2017
February 2017	Until March 15, 2017
March 2017	Until April 17, 2017
April 2017	Until May 15, 2017
May 2017	Until June 15, 2017
June 2017	Until July 17, 2017
July 2017	Until August 15, 2017
August 2017	Until September 15, 2017
September 2017	Until October 16, 2017
October 2017	Until November 15, 2017
November 2017	Until December 15, 2017
December 2017	Until January 15, 2018

So, in 2017:

1. Transfer contributions for compulsory pension, medical and social insurance (with the exception of contributions “for injuries”) to the Federal Tax Service at the place of registration according to the new BCC:
. transfer contributions for December 2016 with a payment deadline in January 2017 via KBK with the new administrator code “182” - Federal Tax Service of Russia; BCC numbers from 4 to 20 remain unchanged (with the exception of pension contributions at additional tariffs);
. transfer contributions for periods starting from 2017 using the KBK with the new administrator code “182” - the Federal Tax Service of Russia and the new code of the income subtype group;
2. Transfer contributions “for injuries” to territorial branches FSS according to the previous KBK;
3. Transfer contributions to the Federal Tax Service and the Social Insurance Fund no later than the 15th day of each month.

The BCC for 2017 has changed. The Ministry of Finance published new budget classification codes for 2017 in advance. Convenient KBK table in a large article.

What is KBC and why is it needed?

KBK stands for budget classification code. KBK for 2017 represents digital code, thanks to which departments can establish the purpose of the payment, where it came from, for what purposes the funds can subsequently be transferred and who is their addressee.

IN payment order Field 104 is allocated to indicate the budget classification code.

• Sample of filling out a payment order in 2017
• Payer status in payment order in 2017
• The order of payment in a payment order in 2017
• UIN in a payment order since 2017: where to get it

What does the KBC consist of?

Each budget code consists of 20 digits, divided into 4 blocks.

1. Administrator block. Consists of 3 digits and is necessary to establish the payment indicator where the funds will be sent.

For example, 182 are tax payments, 392 are payments to the Pension Fund.

2. Income block. Consists of 10 digits indicating one or another category of payment. The first digit in the block determines the type of income. Tax payments are indicated by the number “1”, the transfer of gratuitous sums of money- “2”, income from business “3”.

The second and third digits indicate the specific type of tax or transfer. For example, code 01 is assigned to personal income tax, and code 06 to property tax.

See also: KBK for personal income tax in 2017 for employees

The correspondence of income according to the Russian Budget Code is determined in the following 5 digits, of which the first 2 are an article, and the next 3 are a sub-article.

The recipient's budget level is determined in the last 2 characters of the block, for example, local, federal, pension and others.

3. Program block. Consists of 4 digits and is used for the purpose separate accounting revenues from taxes, penalties, monetary penalties. For example, for taxes the code is 1000.

4. Classifying block. Consists of 3 digits and indicates the type of income that government departments receive. Specifically, 110 is tax revenues, 150 - gratuitous receipts, 170 - income from transactions with assets.

For convenience, we have shown the structure of the KBK in the diagram below.

How to find out the BCC for 2017

KBK for 2017 approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n (as amended by order of the Ministry of Finance of Russia dated June 20, 2016 No. 90n).

There are a lot of codes and it is difficult to remember them, so we have compiled a convenient table. But before moving on to the table, let's talk about the changes.

The editors of the magazine “Salary” have developed a convenient service that will help you determine the required code. to the magazine "Salary" and enjoy all the benefits of being a subscriber.

KBK for 2017: changes

Compared to current codes, KBK for 2017 have not changed significantly.

Firstly, for income tax of controlled foreign companies there will be a separate KBK - 182 1 01 01080 01 1000 1100.

Secondly, companies on the simplified tax system with an object of income minus expenses in 2017 to KBK 182 1 05 01021 01 0000 110 will transfer both advance payments and the minimum tax.

In addition, there will be new BCCs for insurance premiums paid to the Federal Tax Service. They were approved by order of the Ministry of Finance of Russia dated December 17, 2016 No. 230n. And they differ depending on the period for which contributions are paid. For more details, see “New BCCs for insurance premiums for 2017.”

KBK table for 2017

We made a table of budget classification codes (BCC) for 2017 based on data from the Russian Ministry of Finance. All you have to do is select the required BCC and enter it in field 104 of the payment order.

KBK for personal income tax for 2017

Payment Description	KBK
Personal income tax on income the source of which is a tax agent, with the exception of income in respect of which calculation and payment are carried out in accordance with Articles 227, 227.1 and 228 of the Tax Code of the Russian Federation	182 1 01 02010 01 1000 110
Personal income tax on income received from the activities of individuals registered as entrepreneurs, notaries engaged in private practice, lawyers who have established law offices and other persons engaged in private practice in accordance with Article 227 of the Tax Code of the Russian Federation	182 1 01 02020 01 1000 110
Personal income tax on income received by individuals in accordance with Article 228 of the Tax Code of the Russian Federation	182 1 01 02030 01 1000 110
Personal income tax in the form of fixed advance payments on income received by individuals who are foreign citizens who carry out labor activities for hire from individuals on the basis of a patent in accordance with Article 227.1 of the Tax Code of the Russian Federation	182 1 01 02040 01 1000 110

KBK for income tax for 2017

Payment Description	KBK
Corporate income tax credited to the federal budget (except for consolidated groups of taxpayers)	182 1 01 01011 01 1000 110
Corporate income tax credited to the budgets of constituent entities of the Russian Federation (except for consolidated groups of taxpayers)	182 1 01 01012 02 1000 110
Corporate income tax credited to the federal budget (for consolidated groups of taxpayers)	182 1 01 01013 01 1000 110
Corporate income tax credited to the budgets of constituent entities of the Russian Federation (for consolidated groups of taxpayers)	182 1 01 01014 02 1000 110
Income tax on the implementation of 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 1000 110
Income tax on the income of foreign organizations not related to activities in Russia through a permanent establishment	182 1 01 01030 01 1000 110
Corporate income tax on income received in the form of dividends from Russian organizations by Russian organizations	182 1 01 01040 01 1000 110
Corporate income tax on income received in the form of dividends from Russian organizations by foreign organizations	182 1 01 01050 01 1000 110
Corporate income tax on income received in the form of dividends from foreign organizations by Russian organizations	182 1 01 01060 01 1000 110
Corporate income tax on income received in the form of interest on state and municipal securities	182 1 01 01070 01 1000 110
Corporate income tax on income in the form of profits of controlled foreign companies	182 1 01 01080 01 0000 110.

KBK for VAT for 2017

KBC for insurance premiums for 2017

Table. New BCCs for insurance premiums for 2017

Payment type	KBK for periods up to 2017	KBK for periods since 2017
Pension contributions	182 1 02 02010 06 1000 160	182 1 02 02010 06 1010 160
Penalties on pension contributions	182 1 02 02010 06 2100 160	182 1 02 02010 06 2110 160
Penalty penalties	182 1 02 02010 06 3000 160	182 1 02 02010 06 3010 160
Medical fees	182 1 02 02101 08 1011 160	182 1 02 02101 08 1013 160
Penalty by medical contributions	182 1 02 02101 08 2011 160	182 1 02 02101 08 2013 160
Penalties for medical contributions	182 1 02 02101 08 3011 160	182 1 02 02101 08 3013 160
Contributions for illness and maternity	182 1 02 02090 07 1000 160	182 1 02 02090 07 1010 160
Penalties for contributions in case of illness and maternity	182 1 02 02090 07 2100 160	182 1 02 02090 07 2110 160
Penalties for contributions in case of illness and maternity	182 1 02 02090 07 3000 160	182 1 02 02090 07 3010 160
Additional pension contributions at tariff 1		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 estimate
Additional pension contributions at tariff 2		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

KBK according to the simplified tax system for 2017

KBK for UTII for 2017

BCC for Unified Agricultural Tax for 2017

KBK for transport tax for 2017

KBK for corporate property tax for 2017

BCC for personal property tax for 2017

Payment Description	KBK
Tax levied in Moscow, St. Petersburg and Sevastopol	182 1 06 01010 03 1000 110
Tax levied within urban district boundaries	182 1 06 01020 04 1000 110
Tax levied within the boundaries of urban districts with intra-city divisions	182 1 06 01020 11 1000 110
Tax levied within the boundaries of intra-city areas	182 1 06 01020 12 1000 110
Tax levied within the boundaries of inter-settlement territories	182 1 06 01030 05 1000 110
Tax levied within the boundaries of rural settlements	182 1 06 01030 10 1000 110
Tax levied within the boundaries of urban settlements	182 1 06 01030 13 1000 110

KBK for land tax for 2017 for organizations

Payment Description	KBK
	182 1 06 06031 03 1000 110
	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
	182 1 06 06033 10 1000 110
	182 1 06 06033 13 1000 110

BCC for land tax for 2017 for individuals

Payment Description	KBK
Land tax levied within the borders of Moscow, St. Petersburg and Sevastopol	182 1 06 01010 03 1000 110
Land tax levied within the boundaries of urban districts	182 1 06 01020 04 1000 110
Land tax levied within the boundaries of urban districts with intra-city division	182 1 06 01020 11 1000 110
Land tax levied within the boundaries of intra-city areas	182 1 06 01020 12 1000 110
Land tax levied within the boundaries of intersettlement territories	182 1 06 01030 05 1000 110
Land tax levied within the boundaries of rural settlements	182 1 06 01030 10 1000 110
Land tax levied within the boundaries of urban settlements	182 1 06 01030 13 1000 110

KBK for 2017 according to the patent

KBK for water tax for 2017

KBK for state duty for 2017

Payment Description	KBK
on proceedings in arbitration courts	182 1 08 01000 01 1000 110
on proceedings in Constitutional Court RF	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 Supreme Court RF	182 1 08 03020 01 1000 110
for state registration: - organizations; - entrepreneurs; - changes made to the constituent documents; - liquidation of an 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, certification, provided for by law RF, 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

Payment Description	KBK
for violation of laws 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 of the 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 objects gambling business 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 state laws off-budget funds and about specific types of mandatory social insurance, budget legislation (in terms of the budget of the Pension Fund of the Russian Federation)	392 1 16 20010 06 6000 140
exhibited Pension Fund RF 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 region government regulation production and circulation of ethyl alcohol, alcoholic, 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 laws on state registration 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