Taxpayers in the course of their activities are required to contribute to the state treasury cash. When transferring, one of the required details is KBK. How to find out the code budget classification? What is its essence? What is this clever prop for? We will consider these and other questions in this article.

A little history

The budget classification code was established in 1999. Of course, since that time the code book has changed more than once.

How to find out the budget classification code? Key codes are located at the beginning of the directory. This is the revenue part for wiring tax payments, contributions, state duties and excise taxes.

Many felt that the introduction of codes no longer made work easier, but rather made it more difficult. Frequently changing the encoding presented some inconvenience, and the accountant could mistakenly send a payment to the wrong budget. Accordingly, for this organization the payment was not taken into account and a debt arose. And the consequences of this are fines, penalties and a search for where the money went. At the same time, returning funds back to the account was quite problematic, and sometimes unrealistic, especially when it came to budgets of different levels. For example, if, by an accountant’s mistake, money went to the regional budget instead of the federal budget, then getting it back is a huge problem. You must write a statement in which you should indicate a request either to assign the required code to the payment, or to return the funds to the organization’s account (if the money was transferred again indicating the correct BCC).

Any organization and its employees involved in calculations and postings must remember that tax office will never correct errors in documents. Therefore, when filling them out, you need to be as careful as possible.

Concept

The budget classification code is a sequence of numbers that allows you to monitor funds entering the treasury.

Thanks to this sequence, you can immediately find out where the money came from, what is the basis for its transfer, who is the sender and who is the recipient. In essence, the state budget does not act as the main account. It consists of different branches, between which funds are distributed.

If suddenly parents need to find the school’s budget classification code when paying for meals, how can they find it out? Very simple. All receipts provided have a separate field indicating the BCC of a specific organization.

Examples

Let's look at a few examples. Those who have cars pay transport tax. These funds will further be used to ensure road safety and to carry out various activities to improve the environmental condition. It turns out that car owners finance the construction of new roads and the repair of old ones from their own pockets.

Thanks to the KBK, the government is analyzing payment collection. And the entire system of codes has a structure that can be correlated with general structure state budget.

Another example is the movement of money in a company on a “simplified” basis (income minus expenses). Organizations using the simplified tax system are legal entities and, accordingly, are required to pay taxes to the state budget. Thanks to these taxes, public sector workers receive their salaries. Hence, commercial organizations They provide salaries not only to their employees, but also to public sector employees: doctors, teachers, etc.

Why was the KBK introduced?

Before the KBK was introduced, payment documents, of course, indicated both the recipient and the destination, but this data was not enough to find out all the information.

When the budget classification code appeared, it became completely clear how to find out about incoming funds, payers, purpose of payment and the basis for the transfer.

Actually, the purpose of introducing the BCC is clear: to simplify the work of organizations in drawing up programs for the distribution of state budget money for the next year. In addition, cash flow management has become significantly easier.

How to find out the code

How to find out the budget classification code?

A complete list of codes can be found in the general KBK directory. From it they will find out the required digital combination, which is indicated on the receipts.

Changes in codes occur, although rarely, so reference books change at regular intervals. Current guide for 2017 approved by order Ministry of Finance No. 230N dated December 7, 2016. Therefore, answering the question of how to find out the budget classification code for individual entrepreneurs and commercial enterprises will not be difficult. In payment cards, the code is in the “104” field. It is also indicated in tax returns, and in accounting reports for transferring taxes, fines, penalties to the state budget.

Decoding. Administrative section

The budget classification code is twenty digits divided by categories. Each of them carries its own block of information. Conventionally, the code can be divided into four blocks:

1. Administrative section.
2. Income element.
3. Classifying section.
4. Software component.

How to find out the budget classification code of an organization? Look at the first three numbers. This is the index of the chief administrator, that is, the one who receives the funds.

For example, when transferring tax, the number combination “182” is used, when transferring contributions to the Social Insurance Fund, code “393” is used, and when making special contributions to the pension fund, code “392” is used.

For example, you need to find out what the budget classification code for a kindergarten is. How can I find out this information? It is enough to look at the receipt that this institution provides for payment, and there, among other details, the KBK will be indicated.

Income element

The next block is represented by a series of numbers that are divided into subgroups. Let's look at each of them:

1. The first subgroup determines the type and type of income: 1 - tax payment, 2 - gratuitous payments, 3 - payments from individual entrepreneurs;
2. The second subgroup, showing the general and main purpose of the payment, is part of the income. Here is a list of such combinations: 01 - income tax; 02 - payment of social contributions; 03 - tax on goods sold in Russia; 04 - tax on goods manufactured and imported outside the country; 05 - income tax; 06 - property payment; 07 - payment from the resource user; 08 - state duty; 09 - penalties, penalties for canceled taxes; 10 - income from export-import activities; 11 - income from state property through its rental; 12 – payment upon use natural resources; 13 - profit from paid services of government agencies; 14 - income from the sale of state property; 15 - fines and other duties; 16 - compensation for harm caused;
3. The third group consists of two numbers indicating the article and three numbers indicating the subarticle;
4. The last group determines one or another budget level based on the information received.

How to find out the budget classification code? The BCC on any receipt will be easy to read if you know the purpose of each number.

Program block

Thanks to this block, called a program or subprogram and consisting of four numbers, the types of payments that go to the revenue side of the state budget are detailed. For example, the code “2000” means penalties and interest, “1000” means taxes, “3000” means fines.

Classifying section

The last block, consisting of three digits, facilitates the assignment of payments to a code based on the activity classification.

Here is a list of codes for determining payment: 110 - income from taxes; 151 - profit received from a budget of another level; 152 - profits from foreign countries and transnational companies; 153 — foreign loans financial organizations and income from foreign credit institutions; 160 — payments for social benefits; 170 - income from the sale of property; 171 - income from revaluation of state property; 172 - income from property redistribution; 180 - other income.

Now, having the information received, you can compare codes and determine the data that is needed to transfer money.

With the development of technology, it has become easier to find out details and all necessary information. For example, to pay tax on the income of an individual, you need to go to the tax office website, find the budget classification code, find out the personal income tax for which you need to pay, enter the necessary data, select a payment method and generate a payment slip. Or use ready-made codes listed on the website. Here are some of them:

1. 182 1 01 02030 01 1000 110: Personal income tax on profits received in accordance with Article 228 of the Tax Code of the Russian Federation. This also includes recalculation, arrears and debt on this payment, including canceled ones;
2. 182 1 01 02040 01 2100 110: Tax in the form of an advance payment on the profit that is received foreign citizen employed, in accordance with the received patent (Article 2271 of the Tax Code of the Russian Federation);
3. 182 1 01 02030 01 3000 110: Tax on profit received on the basis of Article 228 of the Tax Code of the Russian Federation. This includes penalties for this payment.

Let's look at an example: how to find out the budget classification code and decipher it: 182 1 01 02010 01 1000 110.

• 182 - the tax office manages the money;
• 101 - payment of tax;
• 02 - money went to the regional treasury;
• 01 - money went to the federal treasury;
• 1000 - tax fee is paid;
• 110 - type of income: tax.

New changes for 2017

On December 7, 2016, the Ministry of Finance of the Russian Federation issued another order No. 230N, which spells out the main changes for budget classification codes. Accordingly, all changes have already been made to existing accounting programs to avoid force majeure circumstances.

The KBK has undergone major changes in terms of insurance premiums - basic and additional tariffs. There will be two types of codes in the new year:

• To pay for billing period until 2017.
• For payment for the billing period from January 1, 2017.

The change also affected the code for the minimum tax during the “simplified” tax regime. Starting from the new year, the minimum tax and the unified tax will be transferred using the same code: 18210501021010000110.

Thus, to recognize the budget classification code specified in the document, it is enough either to know the nomenclature used, or to have at hand a special reference book where the codes for all possible payments and their purposes are clearly described. And the accountant needs to be extremely careful when sending a payment, so as not to subsequently look for the company’s money on other people’s resources.

You all know that from January 1, 2017, the administrator of insurance contributions for compulsory pension, medical and social insurance. 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”) need to be transferred not to the funds, but to the 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 the Tax Service has become this addressee since 2017, the BCC has 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 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 the payment of pension contributions for additional tariff for workers - “harmful people”. 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 of the Federal Law of 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 - KBK for payment of contributions “for injuries” for employees (penalties and fines on them) in 2017

Deadlines for payment of insurance premiums in 2017

In accordance with paragraph 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.

Which BCCs for taxes and insurance premiums apply in 2018? Which tax should be transferred to which KBK? Where to pay penalties and fines? Are special BCCs applied to individual entrepreneurs? Have any new codes been introduced for personal income tax and simplified taxation system? Any accountant faces similar questions in the process of work. In this article we will provide a KBK table with a transcript. You can also read the comments on the procedure for filling out payment orders and the instructions given by the KBK in 2018. You can add this article to your browser bookmarks, as it can serve as a reference for you on KBK (including payments for past periods). If you have any additional questions, please contact free consultation to our accounting office.

Purpose of budget classification codes in 2018

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 paid to the budget. Created on the basis of the Budget Code of the Russian Federation.

The KBK directory changes and improves quite often: in 2018, new codes are introduced and old ones are adjusted. If you are interested in the question specifically about new KBK in 2018, we recommend that you read the special article on this matter. Cm. " ".

What do these numbers even mean?

In accordance with 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 2018 the figure is “182”, for insurance premiums in 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 execution financial transaction: making the main payment – ​​“1000”, accrual of penalties – “2100”, payment of the fine – “3000”, deduction of interest – “2200”.
• №18 – 20 – reflects the category of income received by a government department. For example, funds intended to pay tax are reflected with the code “110”, and gratuitous receipts – “150”.

In 2018 (KBK) is reflected in a separate field of payment orders intended for the deduction of taxes, insurance premiums, penalties and fines, as well as a number of other payments to the budget. This field in 2018 is 104 (same as before).

If you make a mistake in the KBK

In 2018 payment order is one of the methods of non-cash payments in the territory Russian Federation. Payments must be made according to established forms, and all their sections should be filled out in strict accordance with the instructions of the Ministry of Finance. When calculating with a budget, field 104 is required.

When filling out the document, it is important to correctly indicate the combination of numbers, because a mistake made entails the need to clarify the payments made. However, it should be noted that in some cases, incorrectly filling out column 104 of a payment slip in the form of an erroneous budget classification code may not entail such negative consequences for payers. For example, the Ministry of Finance in its Letter dated March 29, 2012 No. 03-02-08/31 noted that an incorrect indication of the BCC does not entail an unambiguous recognition of an unfulfilled obligation to pay taxes listed under the incorrect BCC.

The above is true for taxes. If an erroneous code is indicated, for example, in a payment order for state duty, then the company may be denied the provision of the corresponding services due to the erroneous completion of field 104 in the payment order.

Note that when filling out payment orders in 2018, companies and individual entrepreneurs feel most comfortable when they fill them out in in electronic format using special accounting services. In them, the BCC is entered automatically and the likelihood of error is practically eliminated. If you don't want to use tables, you can. Select the required tax or contributions, and the correct BCC will appear automatically.

Below is the KBK reference book for 2018 on basic taxes, insurance premiums, excise taxes, state duty And so on. The directory is presented in the form of a table with a breakdown of the purpose of payment, penalties and fines. The directory may be useful to organizations and individual entrepreneurs.

Purpose	Mandatory payment		Penalty	Fine
VAT
from sales in Russia	182 1 03 01000 01 1000 110		182 1 03 01000 01 2100 110	182 1 03 01000 01 3000 110
when importing goods from countries participating in the Customs Union - through the tax office	182 1 04 01000 01 1000 110		182 1 04 01000 01 2100 110	182 1 04 01000 01 3000 110
when importing goods - at customs	153 1 04 01000 01 1000 110		153 1 04 01000 01 2100 110	153 1 04 01000 01 3000 110
Excise taxes
Excise taxes on goods produced in Russia
	182 1 03 02011 01 1000 110		182 1 03 02011 01 2100 110	182 1 03 02011 01 3000 110
	182 1 03 02012 01 1000 110		182 1 03 02012 01 2100 110	182 1 03 02012 01 3000 110
wine, grape, fruit, cognac, calvados, whiskey distillates	182 1 03 02013 01 1000 110		182 1 03 02013 01 2100 110	182 1 03 02013 01 3000 110
alcohol-containing products	182 1 03 02020 01 1000 110		182 1 03 02020 01 2100 110	182 1 03 02020 01 3000 110
tobacco products	182 1 03 02030 01 1000 110		182 1 03 02030 01 2100 110	182 1 03 02030 01 3000 110
	182 1 03 02360 01 1000 110		182 1 03 02360 01 2100 110	182 1 03 02360 01 3000 110
nicotine-containing liquids	182 1 03 02370 01 1000 110		182 1 03 02370 01 2100 110	182 1 03 02370 01 3000 110
	182 1 03 02380 01 1000 110		182 1 03 02380 01 2100 110	182 1 03 02380 01 3000 110
automobile gasoline	182 1 03 02041 01 1000 110		182 1 03 02041 01 2100 110	182 1 03 02041 01 3000 110
straight-run gasoline	182 1 03 02042 01 1000 110		182 1 03 02042 01 2100 110	182 1 03 02042 01 3000 110
cars and motorcycles	182 1 03 02060 01 1000 110		182 1 03 02060 01 2100 110	182 1 03 02060 01 3000 110
diesel fuel	182 1 03 02070 01 1000 110		182 1 03 02070 01 2100 110	182 1 03 02070 01 3000 110
	182 1 03 02080 01 1000 110		182 1 03 02080 01 2100 110	182 1 03 02080 01 3000 110
	182 1 03 02090 01 1000 110		182 1 03 02090 01 2100 110	182 1 03 02090 01 3000 110
beer	182 1 03 02100 01 1000 110		182 1 03 02100 01 2100 110	182 1 03 02100 01 3000 110
	182 1 03 02141 01 1000 110		182 1 03 02141 01 2100 110	182 1 03 02141 01 3000 110
	182 1 03 02142 01 1000 110		182 1 03 02142 01 2100 110	182 1 03 02142 01 3000 110
cider, poiret, mead	182 1 03 02120 01 1000 110		182 1 03 02120 01 2100 110	182 1 03 02120 01 3000 110
benzene, paraxylene, orthoxylene	182 1 03 02300 01 1000 110		182 1 03 02300 01 2100 110	182 1 03 02300 01 3000 110
aviation kerosene	182 1 03 02310 01 1000 110		182 1 03 02310 01 2100 110	182 1 03 02310 01 3000 110
middle distillates	182 1 03 02330 01 1000 110		182 1 03 02330 01 2100 110	182 1 03 02330 01 3000 110
wines with a protected geographical indication, with a protected designation of origin, except for sparkling wines (champagnes)	182 1 03 02340 01 1000 110		182 1 03 02340 01 2100 110	182 1 03 02340 01 3000 110
sparkling wines (champagnes) with a protected geographical indication, with a protected designation of origin	182 1 03 02350 01 1000 110		182 1 03 02350 01 2100 110	182 1 03 02350 01 3000 110
Excise duties on goods imported from member states of the Customs Union (payment of excise duty through tax inspectorates)
ethyl alcohol from food raw materials. In addition to distillates of wine, grape, fruit, cognac, Calvados, whiskey	182 1 04 02011 01 1000 110		182 1 04 02011 01 2100 110	182 1 04 02011 01 3000 110
	182 1 04 02012 01 1000 110		182 1 04 02012 01 2100 110	182 1 04 02012 01 3000 110
cider, poiret, mead	182 1 04 02120 01 1000 110		182 1 04 02120 01 2100 110	182 1 04 02120 01 3000 110
ethyl alcohol from non-food raw materials	182 1 04 02013 01 1000 110		182 1 04 02013 01 2100 110	182 1 04 02013 01 3000 110
alcohol-containing products	182 1 04 02020 01 1000 110		182 1 04 02020 01 2100 110	182 1 04 02020 01 3000 110
tobacco products	182 1 04 02030 01 1000 110		182 1 04 02030 01 2100 110	182 1 04 02030 01 3000 110
electronic nicotine delivery systems	182 1 04 02180 01 1000 110		182 1 04 02180 01 2100 110	182 1 04 02180 01 3000 110
nicotine-containing liquids	182 1 04 02190 01 1000 110		182 1 04 02190 01 2100 110	182 1 04 02190 01 3000 110
tobacco and tobacco products intended for consumption by heating	182 1 04 02200 01 1000 110		182 1 04 02200 01 2100 110	182 1 04 02200 01 3000 110
automobile gasoline	182 1 04 02040 01 1000 110		182 1 04 02040 01 2100 110	182 1 04 02040 01 3000 110
	182 1 04 02060 01 1000 110		182 1 04 02060 01 2100 110	182 1 04 02060 01 3000 110
diesel fuel	182 1 04 02070 01 1000 110		182 1 04 02070 01 2100 110	182 1 04 02070 01 3000 110
motor oils for diesel, carburetor (injection) engines	182 1 04 02080 01 1000 110		182 1 04 02080 01 2100 110	182 1 04 02080 01 3000 110
fruit, sparkling (champagne) and other wines, wine drinks, without rectified ethyl alcohol	182 1 04 02090 01 1000 110		182 1 04 02090 01 2100 110	182 1 04 02090 01 3000 110
beer	182 1 04 02100 01 1000 110		182 1 04 02100 01 2100 110	182 1 04 02100 01 3000 110
alcoholic products with a volume fraction of ethyl alcohol over 9 percent. Except beer, wines, wine drinks, without rectified ethyl alcohol	182 1 04 02141 01 1000 110		182 1 04 02141 01 2100 110	182 1 04 02141 01 3000 110
alcoholic products with a volume fraction of ethyl alcohol up to 9 percent. Except beer, wines, wine drinks, without rectified ethyl alcohol	182 1 04 02142 01 1000 110		182 1 04 02142 01 2100 110	182 1 04 02142 01 3000 110
straight-run gasoline	182 1 04 02140 01 1000 110		182 1 04 02140 01 2100 110	182 1 04 02140 01 3000 110
middle distillates	182 1 04 02170 01 1000 110		182 1 04 02170 01 2100 110	182 1 04 02170 01 3000 110
Excise taxes on goods imported from other countries (payment of excise duty at customs)
ethyl alcohol from food raw materials. In addition to distillates of wine, grape, fruit, cognac, Calvados, whiskey	153 1 04 02011 01 1000 110		153 1 04 02011 01 2100 110	153 1 04 02011 01 3000 110
distillates – wine, grape, fruit, cognac, calvados, whiskey	153 1 04 02012 01 1000 110		153 1 04 02012 01 2100 110	153 1 04 02012 01 3000 110
cider, poiret, mead	153 1 04 02120 01 1000 110		153 1 04 02120 01 2100 110	153 1 04 02120 01 3000 110
ethyl alcohol from non-food raw materials	153 1 04 02013 01 1000 110		153 1 04 02013 01 2100 110	153 1 04 02013 01 3000 110
alcohol-containing products	153 1 04 02020 01 1000 110		153 1 04 02020 01 2100 110	153 1 04 02020 01 3000 110
tobacco products	153 1 04 02030 01 1000 110		153 1 04 02030 01 2100 110	153 1 04 02030 01 3000 110
electronic nicotine delivery systems	153 1 04 02180 01 1000 110		153 1 04 02180 01 2100 110	153 1 04 02180 01 3000 110
nicotine-containing liquids	153 1 04 02190 01 1000 110		153 1 04 02190 01 2100 110	153 1 04 02190 01 3000 110
tobacco and tobacco products intended for consumption by heating	153 1 04 02200 01 1000 110		153 1 04 02200 01 2100 110	153 1 04 02200 01 3000 110
automobile gasoline	153 1 04 02040 01 1000 110		153 1 04 02040 01 2100 110	153 1 04 02040 01 3000 110
cars and motorcycles	153 1 04 02060 01 1000 110		153 1 04 02060 01 2100 110	153 1 04 02060 01 3000 110
diesel fuel	153 1 04 02070 01 1000 110		153 1 04 02070 01 2100 110	153 1 04 02070 01 3000 110
motor oils for diesel, carburetor (injection) engines	153 1 04 02080 01 1000 110		153 1 04 02080 01 2100 110	153 1 04 02080 01 3000 110
fruit, sparkling (champagne) and other wines, wine drinks, without rectified ethyl alcohol	153 1 04 02090 01 1000 110		153 1 04 02090 01 2100 110	153 1 04 02090 01 3000 110
beer	153 1 04 02100 01 1000 110		153 1 04 02100 01 2100 110	153 1 04 02100 01 3000 110
alcoholic products with a volume fraction of ethyl alcohol over 9 percent. Except beer, wines, wine drinks, without rectified ethyl alcohol	153 1 04 02141 01 1000 110		153 1 04 02141 01 2100 110	153 1 04 02141 01 3000 110
alcoholic products with a volume fraction of ethyl alcohol up to 9 percent. Except beer, wines, wine drinks, without rectified ethyl alcohol	153 1 04 02142 01 1000 110		153 1 04 02142 01 2100 110	153 1 04 02142 01 3000 110
straight-run gasoline	153 1 04 02140 01 1000 110		153 1 04 02140 01 2100 110	153 1 04 02140 01 3000 110
middle distillates	153 1 04 02170 01 1000 110		153 1 04 02170 01 2100 110	153 1 04 02170 01 3000 110
Personal income tax(regardless of tax rate)
paid by tax agent	182 1 01 02010 01 1000 110		182 1 01 02010 01 2100 110	182 1 01 02010 01 3000 110
paid by entrepreneurs and persons engaged in private practice, including notaries and lawyers (Article 227 of the Tax Code of the Russian Federation)	182 1 01 02020 01 1000 110		182 1 01 02020 01 2100 110	182 1 01 02020 01 3000 110
paid by the resident independently, including from income from the sale of personal property	182 1 01 02030 01 1000 110		182 1 01 02030 01 2100 110	182 1 01 02030 01 3000 110
in the form of fixed advance payments from the income of foreigners who work on the basis of a patent	182 1 01 02040 01 1000 110		–	–
Income tax
V federal budget(except for consolidated groups of taxpayers)	182 1 01 01011 01 1000 110		182 1 01 01011 01 2100 110	182 1 01 01011 01 3000 110
to the budgets of the constituent entities of the Russian Federation (except for consolidated groups of taxpayers)	182 1 01 01012 02 1000 110		182 1 01 01012 02 2100 110	182 1 01 01012 02 3000 110
to the federal budget (for consolidated groups of taxpayers)	182 1 01 01013 01 1000 110		182 1 01 01013 01 2100 110	182 1 01 01013 01 3000 110
to the budgets of the constituent entities of the Russian Federation (for consolidated groups of taxpayers)	182 1 01 01014 02 1000 110		182 1 01 01014 02 2100 110	182 1 01 01014 02 3000 110
when implementing production sharing agreements concluded before October 21, 2011 (before the Law of December 30, 1995 No. 225-FZ came into force)	182 1 01 01020 01 1000 110		182 1 01 01020 01 2100 110	182 1 01 01020 01 3000 110
from income foreign organizations not related to activities in Russia through a permanent representative office	182 1 01 01030 01 1000 110		182 1 01 01030 01 2100 110	182 1 01 01030 01 3000 110
from income Russian organizations in the form of dividends from Russian organizations	182 1 01 01040 01 1000 110		182 1 01 01040 01 2100 110	182 1 01 01040 01 3000 110
from the income of foreign organizations in the form of dividends from Russian organizations	182 1 01 01050 01 1000 110		182 1 01 01050 01 2100 110	182 1 01 01050 01 3000 110
from dividends from foreign organizations	182 1 01 01060 01 1000 110		182 1 01 01060 01 2100 110	182 1 01 01060 01 3000 110
from interest on state and municipal securities	182 1 01 01070 01 1000 110		182 1 01 01070 01 2100 110	182 1 01 01070 01 3000 110
from interest on bonds of Russian organizations	182 1 01 01090 01 1000 110		1 01 01090 01 2100 110	1 01 01090 01 3000 110
from the profits of controlled foreign companies	182 1 01 01080 01 1000 110		182 1 01 01080 01 2100 110	182 1 01 01080 01 3000 110
Fee for the use of aquatic biological resources
except inland water bodies	182 1 07 04020 01 1000 110		182 1 07 04020 01 2100 110	182 1 07 04020 01 3000 110
only for inland water bodies	182 1 07 04030 01 1000 110		182 1 07 04030 01 2100 110	182 1 07 04030 01 3000 110
Fee for the use of fauna objects	182 1 07 04010 01 1000 110		182 1 07 04010 01 2100 110	182 1 07 04010 01 3000 110
Water tax
Water tax	182 1 07 03000 01 1000 110		182 1 07 03000 01 2100 110	182 1 07 03000 01 3000 110
MET
oil	182 1 07 01011 01 1000 110		182 1 07 01011 01 2100 110	182 1 07 01011 01 3000 110
flammable natural gas from all types of hydrocarbon deposits	182 1 07 01012 01 1000 110		182 1 07 01012 01 2100 110	182 1 07 01012 01 3000 110
gas condensate from all types of hydrocarbon deposits	182 1 07 01013 01 1000 110		182 1 07 01013 01 2100 110	182 1 07 01013 01 3000 110
common minerals	182 1 07 01020 01 1000 110		182 1 07 01020 01 2100 110	182 1 07 01020 01 3000 110
other minerals. In addition to natural diamonds	182 1 07 01030 01 1000 110		182 1 07 01030 01 2100 110	182 1 07 01030 01 3000 110
minerals mined on the continental shelf or in the exclusive economic zone of the Russian Federation or from subsoil outside the territory of the Russian Federation	182 1 07 01040 01 1000 110		182 1 07 01040 01 2100 110	182 1 07 01040 01 3000 110
natural diamonds	182 1 07 01050 01 1000 110		182 1 07 01050 01 2100 110	182 1 07 01050 01 3000 110
coal	182 1 07 01060 01 1000 110		182 1 07 01060 01 2100 110	182 1 07 01060 01 3000 110
Unified agricultural tax
Unified agricultural tax	182 1 05 03010 01 1000 110		182 1 05 03010 01 2100 110	182 1 05 03010 01 3000 110
Single tax under simplification (USN)
from income (6%)	182 1 05 01011 01 1000 110		182 1 05 01011 01 2100 110	182 1 05 01011 01 3000 110
from income minus expenses (15%), including minimum tax	182 1 05 01021 01 1000 110		182 1 05 01021 01 2100 110	182 1 05 01021 01 3000 110
UTII
UTII	182 1 05 02010 02 1000 110		182 1 05 02010 02 2100 110	182 1 05 02010 02 3000 110
Patent
tax to the budgets of city districts	182 1 05 04010 02 1000 110		182 1 05 04010 02 2100 110	182 1 05 04010 02 3000 110
tax to the budgets of municipal districts	182 1 05 04020 02 1000 110		182 1 05 04020 02 2100 110	182 1 05 04020 02 3000 110
tax to the budgets of Moscow, St. Petersburg and Sevastopol	182 1 05 04030 02 1000 110		182 1 05 04030 02 2100 110	182 1 05 04030 02 3000 110
tax to the budgets of urban districts with intracity division	182 1 05 04040 02 1000 110		182 1 05 04040 02 2100 110	182 1 05 04040 02 3000 110
to the budgets of intracity districts	182 1 05 04050 02 1000 110		182 1 05 04050 02 2100 110	182 1 05 04050 02 3000 110
Transport tax
from organizations	182 1 06 04011 02 1000 110		182 1 06 04011 02 2100 110	182 1 06 04011 02 3000 110
With individuals	182 1 06 04012 02 1000 110		182 1 06 04012 02 2100 110	182 1 06 04012 02 3000 110
Gambling tax
Gambling tax	182 1 06 05000 02 1000 110		182 1 06 05000 02 2100 110	182 1 06 05000 02 3000 110
Organizational property tax
for property not included in Unified system gas supply	182 1 06 02010 02 1000 110		182 1 06 02010 02 2100 110	182 1 06 02010 02 3000 110
for property included in the Unified Gas Supply System	182 1 06 02020 02 1000 110		182 1 06 02020 02 2100 110	182 1 06 02020 02 3000 110
Property tax for individuals
in Moscow, St. Petersburg and Sevastopol	182 1 06 01010 03 1000 110		182 1 06 01010 03 2100 110	182 1 06 01010 03 3000 110
within the boundaries of urban districts	182 1 06 01020 04 1000 110		182 1 06 01020 04 2100 110	182 1 06 01020 04 3000 110
	182 1 06 01020 11 1000 110		182 1 06 01020 11 2100 110	182 1 06 01020 11 3000 110
	182 1 06 01020 12 1000 110		182 1 06 01020 12 2100 110	182 1 06 01020 12 3000 110
	182 1 06 01030 05 1000 110		182 1 06 01030 05 2100 110	182 1 06 01030 05 3000 110
	182 1 06 01030 10 1000 110		182 1 06 01030 10 2100 110	182 1 06 01030 10 3000 110
	182 1 06 01030 13 1000 110		182 1 06 01030 13 2100 110	182 1 06 01030 13 3000 110
Land tax (for organizations)
	182 1 06 06031 03 1000 110		182 1 06 06031 03 2100 110	182 1 06 06031 03 3000 110
within the boundaries of urban districts	182 1 06 06032 04 1000 110		182 1 06 06032 04 2100 110	182 1 06 06032 04 3000 110
within the boundaries of urban districts with intracity division	182 1 06 06032 11 1000 110		182 1 06 06032 11 2100 110	182 1 06 06032 11 3000 110
within the boundaries of intracity districts	182 1 06 06032 12 1000 110		182 1 06 06032 12 2100 110	182 1 06 06032 12 3000 110
within the boundaries of inter-settlement territories	182 1 06 06033 05 1000 110		182 1 06 06033 05 2100 110	182 1 06 06033 05 3000 110
within the boundaries of rural settlements	182 1 06 06033 10 1000 110		182 1 06 06033 10 2100 110	182 1 06 06033 10 3000 110
within the boundaries of urban settlements	182 1 06 06033 13 1000 110		182 1 06 06033 13 2100 110	182 1 06 06033 13 3000 110
Land tax (for individuals)
within the borders of Moscow, St. Petersburg and Sevastopol	182 1 06 06041 03 1000 110		182 1 06 06041 03 2100 110	182 1 06 06041 03 3000 110
within the boundaries of urban districts	182 1 06 06042 04 1000 110		182 1 06 06042 04 2100 110	182 1 06 06042 04 3000 110
within the boundaries of urban districts with intracity division	182 1 06 06042 11 1000 110		182 1 06 06042 11 2100 110	182 1 06 06042 11 3000 110
within the boundaries of intracity districts	182 1 06 06042 12 1000 110		182 1 06 06042 12 2100 110	182 1 06 06042 12 3000 110
within the boundaries of inter-settlement territories	182 1 06 06043 05 1000 110		182 1 06 06043 05 2100 110	182 1 06 06043 05 3000 110
within the boundaries of rural settlements	182 1 06 06043 10 1000 110		182 1 06 06043 10 2100 110	182 1 06 06043 10 3000 110
within the boundaries of urban settlements	182 1 06 06043 13 1000 110		182 1 06 06043 13 2100 110	182 1 06 06043 13 3000 110
Trade fee
Trade tax paid in the territories of federal cities	182 1 05 05010 02 1000 110		182 1 05 05010 02 2100 110	182 1 05 05010 02 3000 110
Recycling collection
Disposal fee for wheels vehicles(chassis) and trailers for them, imported to Russia from any countries except Belarus	153 1 12 08000 01 1000 120		153 1 12 08000 01 1010 120	–
Recycling fee for wheeled vehicles (chassis) and trailers for them imported to Russia from Belarus	153 1 12 08000 01 3000 120		153 1 12 08000 01 3010 120	–
Recycling fee for wheeled vehicles (chassis) and trailers for them produced in Russia	182 1 12 08000 01 2000 120		–	–
Recycling fee for self-propelled vehicles and trailers for them imported into Russia from any country except Belarus	153 1 12 08000 01 5000 120		–	–
Recycling fee for self-propelled vehicles and trailers for them imported to Russia from Belarus	153 1 12 08000 01 7000 120		–	–
Recycling fee for self-propelled vehicles and trailers produced in Russia	182 1 12 08000 01 6000 120		–	–
Environmental fee
Environmental fee	048 1 12 08010 01 6000 120		–	–
Insurance premiums (payment to the Federal Tax Service)
for insurance pensions for periods from January 1, 2017 (in 2018 we pay for 2017–2018)	182 1 02 02010 06 1010 160		182 1 02 02010 06 2110 160	182 1 02 02010 06 3010 160
on funded pension	182 1 02 02020 06 1000 160		182 1 02 02020 06 2100 160	182 1 02 02020 06 3000 160
for additional payment to pensions for flight crew members of civil aviation aircraft	182 1 02 02080 06 1000 160		182 1 02 02080 06 2100 160	182 1 02 02080 06 3000 160
for additional payment to pensions for employees of coal industry organizations	182 1 02 02120 06 1000 160		182 1 02 02120 06 2100 160	182 1 02 02120 06 3000 160
in a fixed amount for an insurance pension (from incomes within and above 300,000 rubles) for periods from January 1, 2017 (in 2018 we pay for 2017–2018)	182 1 02 02140 06 1110 160		182 1 02 02140 06 2110 160	182 1 02 02140 06 3010 160
for the insurance part of the labor pension at an additional rate for employees on list 1 (in 2018 we pay for 2017–2018)			182 1 02 02131 06 2100 160	182 1 02 02131 06 3000 160
for the insurance part of the labor pension at an additional rate for employees on list 2 (in 2018 we pay for 2017–2018)			182 1 02 02132 06 2100 160	182 1 02 02132 06 3000 160
in case of temporary disability and in connection with maternity for periods from January 1, 2017 (in 2018 we pay for 2017–2018)	182 1 02 02090 07 1010 160		182 1 02 02090 07 2110 160	182 1 02 02090 07 3010 160
to the Federal Compulsory Medical Insurance Fund for periods from January 1, 2017 (in 2018 we pay for 2017–2018)	182 1 02 02101 08 1013 160		182 1 02 02101 08 2013 160	182 1 02 02101 08 3013 160
to the Federal Compulsory Medical Insurance Fund in a fixed amount for periods from January 1, 2017 (in 2018 we pay for 2017–2018)	182 1 02 02103 08 1013 160		182 1 02 02103 08 2013 160	182 1 02 02103 08 3013 160
Insurance premiums (payment to the Social Insurance Fund)
for insurance against industrial accidents and occupational diseases	393 1 02 02050 07 1000 160		393 1 02 02050 07 2100 160	393 1 02 02050 07 3000 160
Insurance premiums (payment to the Pension Fund)
additional contributions to a funded pension (at the request of an employee participating in the state co-financing program)	392 1 02 02041 06 1100 160		–	–
employer contributions in favor of insured persons for funded pension (from employer funds)	392 1 02 02041 06 1200 160		–	–
Government duty
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 the organization and other legally significant actions	182 1 08 07010 01 1000 110 4
for accreditation of branches and representative offices of foreign organizations created on the territory of Russia	182 1 08 07200 01 0040 110
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 4
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 5 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 5 1 08 07142 01 1000 110
for consideration of applications for concluding or amending a pricing agreement	182 1 08 07320 01 1000 110
for receiving information from the Unified State Register of Legal Entities and Unified State Register of Individual Entrepreneurs (including for urgent receipt)	182 1 13 01020 01 6000 130 4
for performing actions related to the acquisition of Russian citizenship (when applying through the MFC)	188 1 08 06000 01 8003 110
for state registration of media or making changes to the registration record, the products of which are intended on the territory of a constituent entity of the Russian Federation or municipality(amount of payment)	096 1 08 07130 01 1000 110
for state registration of media or making changes to the registration record, the products of which are intended on the territory of a constituent entity of the Russian Federation or municipal entity (other revenues)	096 1 08 07130 01 4000 110
for state registration of media or making changes to the registration record, the products of which are intended on the territory of a constituent entity of the Russian Federation or municipal entity (payment of interest on the amounts of overcharged payments)	096 1 08 07130 01 5000 110
Payments for subsoil use
regular (rentals) for the use of subsoil on the territory of the Russian Federation	182 1 12 02030 01 1000 120		–	182 1 12 02030 01 3000 120
regular (rentals) for the use of subsoil on the continental shelf, in the exclusive economic zone of the Russian Federation or in territories under the jurisdiction of the Russian Federation	182 1 12 02080 01 1000 120		–	182 1 12 02080 01 3000 120
regular (royalties) upon fulfillment of production sharing agreements – natural combustible gas	182 1 07 02010 01 1000 110		182 1 07 02010 01 2100 110	182 1 07 02010 01 3000 110
regular (royalties) upon implementation of production sharing agreements – hydrocarbon raw materials. In addition to natural gas	182 1 07 02020 01 1000 110		182 1 07 02020 01 2100 110	182 1 07 02020 01 3000 110
regular (royalties) for the extraction of mineral resources on the continental shelf or the exclusive economic zone of the Russian Federation or beyond its borders when implementing production sharing agreements	182 1 07 02030 01 1000 110		182 1 07 02030 01 2100 110	182 1 07 02030 01 3000 110
one-time	049 1 12 02060 01 0000 120		–	–
Payments for the use of natural resources
Payment Description		KBK for payment transfer
for emissions into the atmosphere by stationary objects		048 1 12 01010 01 6000 120 048 1 12 01010 01 7000 120 (if the payment administrator is a federal government agency)
for emissions into the atmosphere by mobile objects		048 1 12 01020 01 6000 120 048 1 12 01020 01 7000 120 (if the payment administrator is a federal government agency)
for emissions into water bodies		048 1 12 01030 01 6000 120 048 1 12 01030 01 7000 120 (if the payment administrator is a federal government agency)
for the disposal of production and consumption waste		048 1 12 01040 01 6000 120 048 1 12 01040 01 7000 120 (if the payment administrator is a federal government agency)
for other types negative impact on the environment		048 1 12 01050 01 6000 120 048 1 12 01050 01 7000 120 (if the payment administrator is a federal government agency)
for the use of aquatic biological resources under intergovernmental agreements		076 1 12 03000 01 6000 120 076 1 12 03000 01 7000 120 (if the payment administrator is a federal government agency)
for use water bodies in federal ownership		052 1 12 05010 01 6000 120 052 1 12 05010 01 7000 120 (if the payment administrator is a federal government agency)
for the provision of a fishing area from the winner of the competition for the right to conclude such an agreement		076 1 12 06010 01 6000 120 076 1 12 06010 01 7000 120 (if the payment administrator is a federal government agency)
for the provision for use of a fish-breeding area from the winner of a bid (competition, auction) for the right to conclude such an agreement		076 1 12 06030 01 6000 120 076 1 12 06030 01 7000 120 (if the payment administrator is a federal government agency)
for granting the right to conclude an agreement on securing shares of production (catch) quotas of aquatic biological resources or an agreement for the use of aquatic biological resources in federal ownership		076 1 12 07010 01 6000 120 076 1 12 07010 01 7000 120 (if the payment administrator is a federal government agency)
Sanctions
for violations of laws on taxes and fees, provided for in articles 116, 119.1, 119.2, paragraphs 1 and 2 of Article 120, articles 125, 126, 126.1, 128, 129, 129.1, 129.4, 132, 133, 134, 135, 135.1, 135.2 Tax Code RF		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
behind 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
capitalized payments to the Federal Social Insurance Fund of Russia upon liquidation in accordance with the Law of July 24, 1998 No. 125-FZ		393 1 17 04000 01 6000 180
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)
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		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 the Russian Federation on Administrative Offenses		182 1 16 36000 01 6000 140
for evading the execution of administrative punishment provided for in Article 20.25 of the Code of the Russian Federation on Administrative Offenses		182 1 16 43000 01 6000 140
Bankruptcy
Receipts of capitalized payments of organizations during bankruptcy		182 1 17 04100 01 6000 180

KBK for transferring debts for previous years

Payment Description	KBK for transfer of tax (fee, other obligatory payment)	KBK for transferring penalties for taxes (fees, other obligatory payments)	KBK for transferring a fine for a tax (fee, other obligatory payment)
Single tax with simplification for periods expired before January 1, 2016
minimum tax	182 1 05 01050 01 1000 110	182 1 05 01050 01 2100 110	182 1 05 01050 01 3000 110
Taxes and fees in the Republic of Crimea and Sevastopol
debt on taxes, fees and other mandatory payments, formed before the organization was re-registered under Russian legislation, credited to the budget of the Republic of Crimea	182 1 09 90010 02 1000 110	182 1 09 90010 02 2100 110	182 1 09 90010 02 3000 110
debt on taxes, fees and other obligatory payments incurred before the organization was re-registered under Russian law, credited to the budget of the city of Sevastopol	182 1 09 90020 02 1000 110	182 1 09 90020 02 2100 110	182 1 09 90020 02 3000 110
debt on taxes, fees and other obligatory payments incurred after the organization was re-registered under Russian legislation, credited to the budget of the Republic of Crimea	182 1 09 90030 02 1000 110	182 1 09 90030 02 2100 110	182 1 09 90030 02 3000 110
debt on taxes, fees and other obligatory payments incurred after the organization was re-registered under Russian law, credited to the budget of the city of Sevastopol	182 1 09 90040 02 1000 110	182 1 09 90040 02 2100 110	182 1 09 90040 02 3000 110
Insurance premiums for periods before 2017, paid in 2018
for insurance pensions for periods before January 1, 2017 (for example, in 2018 we pay for 2016)	182 1 02 02010 06 1000 160	182 1 02 02010 06 2100 160	182 1 02 02010 06 3000 160
in a fixed amount for an insurance pension (from income no more than limit value) for periods before January 1, 2017 (for example, in 2018 we pay for 2016)	182 1 02 02140 06 1100 160	182 1 02 02140 06 2100 160	182 1 02 02140 06 3000 160
in a fixed amount for an insurance pension (from income above the limit) for periods before January 1, 2017 (for example, in 2018 we pay for 2016)	182 1 02 02140 06 1200 160	182 1 02 02140 06 2100 160	182 1 02 02140 06 3000 160
for the insurance part of the labor pension at an additional rate for employees on list 1 (for example, in 2018 we pay for 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	182 1 02 02131 06 2100 160	182 1 02 02131 06 3000 160
for the insurance part of the labor pension at an additional rate for employees on list 2 (for example, in 2018 we pay for 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	182 1 02 02132 06 2100 160	182 1 02 02132 06 3000 160
in case of temporary disability and in connection with maternity for periods before January 1, 2017 (for example, in 2018 we pay for 2016)	182 1 02 02090 07 1000 160	182 1 02 02090 07 2100 160	182 1 02 02090 07 3000 160
in the Federal Compulsory Medical Insurance Fund for periods before January 1, 2017 (for example, in 2018 we pay for 2016)	182 1 02 02101 08 1011 160	182 1 02 02101 08 2011 160	182 1 02 02101 08 3011 160
to the Federal Compulsory Medical Insurance Fund in a fixed amount for periods before January 1, 2017 (for example, in 2018 we pay for 2016)	182 1 02 02103 08 1011 160	182 1 02 02103 08 2011 160	182 1 02 02103 08 3011 160

The main terms, methods of establishing, and scope of use of the classification are regulated by the main document in the field of budget legal relations - the Budget Code of the Russian Federation, which was approved back in 1998 federal law No. 145-FZ. In this document, an entire chapter, the fourth, is devoted to this issue.

What is KBK

Budget classification is uniform codification of income, expenses and sources of covering the deficit for all budgets, with the help of which it is possible to compare the indicators of the specified budgets. Codification is used in budget process constantly, starting from the formation of the budget and ending with the preparation of a report on its implementation.

Based on Articles 20-23.1 of the Code, the Ministry of Finance of the Russian Federation is assigned unique powers, implying that the list of codes and the rules for assigning budget indicators to them are established by a regulatory legal act of the ministry - an order.

On this moment classification codes were established by order of the said department dated July 1, 2013 No. 65n, approving the procedure for applying the CBC.

Article 19 of the Code divides the classification into four main parts: revenue, expenditure, sources of financing budget deficits and sector operations government controlled(KOSGU). Separate parts of the above-mentioned order are devoted to each of these components.

Example code structure

KBK is a twenty-character code, and for each component part of the symbols there is a different grouping of digits.

For income the codes look like this:

The first three characters are responsible for codifying the revenue administrator, that is, they determine which department is responsible for a particular revenue receipt.

The next category in the KBK divides budget revenues into certain types. There are only two of them. One of them combines tax and non-tax revenues, the other – gratuitous revenues. Each group is in turn divided into subgroups. Thus, the first group (tax and non-tax income) has eighteen such subgroups, while the second has only seven. A detailed list of all subgroups was approved as part of Order No. 65n.

To indicate budget expenses a twenty-character code is also used, which is somewhat different from the income code in its structure. Their only similarity is that in both codes (as, indeed, in the KBK of sources of deficit coverage), the first three digits classify the main manager (administrator) of budget funds, and the last three digits correspond to certain KOSGU.

The expenditure classification of budget indicators also consists of section codes (two characters - fourth and fifth), subsection (also two characters, sixth and seventh), target item of expenditure (consists of seven characters - from the eighth to the fourteenth category of the KBK) and type of expenditure (three numbers).

At the same time, the exclusive right to establish the list and names of expense sections (there are fourteen in total), subsections (each section has its own) and types of expenses (common to all expenses) belongs to the Ministry of Finance in our country.

But with target articles, not everything is so simple. Starting from the 2014 budget, a program method is used in its formation. And due to the fact that the Federation, regions and municipalities have their own programs, it is not possible to classify them equally for all budgets. Therefore, appropriate clarifications were made to the Budget Code, assigning the authority to determine the codes of target items and the rules for their application to the financial authorities of budgets at all levels.

At the same time, the structural component of the target articles has also changed. Firstly, starting in 2014, for the first time it was allowed to use letter designations. The list of them is strictly defined by order No. 65n. Secondly, with a program budget, the first two digits in the code of the target item began to indicate the corresponding state or municipal program, the third number is to detail the subprogram, and the last four are to codify the specific direction of expenses.

Where and how to find out KBK

If you are not an employee of a financial authority, the issue of assigning expense codes becomes somewhat irrelevant. For individual entrepreneurs, large and small firms, as well as individuals who are taxpayers, the main issue is the application of profitable BCC, as well as where and how to find it.

A solution to this issue could be websites that specialize in providing assistance to taxpayers. Special services can help you fill out a tax receipt, which now requires you to indicate the BCC.

In addition, you can find out the code yourself by referring to the above-mentioned order of the Ministry of Finance of Russia No. 65n. In this order, in a separate appendix, each federal department is assigned those tax and non-tax revenues of which it is the administrator, indicating the full BCC codes.

Code parsing examples

For clarity, it is worth giving several examples of the use of budget classification codes for various tax and non-tax payments.

VAT – value added tax

The main administrator of VAT on goods sold on the territory of our country, as well as imported to us from Belarus and Kazakhstan, is the Federal tax service Russia (code 182). It is she who is responsible for collecting the tax, paying penalties and fines on it. But for VAT on goods from other countries, the administrator will be the Federal Customs Service with code KBK 153.

Thus, when paying tax, the BCC will be the following:

• for tax on Russian goods – budget revenue administrator code “182”, group one “1”, subgroup “03”, income item “01”, subitem “000”, element “01”, subtype code “1000”, KOSGU “110” ", for the payment of penalties for this tax, the subtype is changed from “1000” to “2000”, for fines - to “3000”;
• for tax on Belarusian and Kazakh goods – administrator code “182”, group “1”, subgroup “04”, income item “01”, subitem “000”, element “01”, subtype code “1000”, KOSGU “110” , for penalties and fines the subtype also changes to “2000” and “3000”, respectively;
• in case goods are imported from another country, the codes will be the same as for Belarusian and Kazakh goods, with the exception of the chief administrator code. It will be 153.

Personal income tax – personal income tax (2-NDFL, 3-NDFL)

This tax has only one revenue administrator - the Federal Tax Service, which has code 182. When transferring this tax, the BCC will depend on the article of the Tax Code on the basis of which the tax is levied.

• To pay income tax tax agent in general, the following BCC is applied - budget revenue administrator code “182”, group “1”, subgroup “01”, income item “02”, subitem “010”, element “01”, subtype code “1000”, KOSGU “110” , to pay penalties for this tax, the subtype changes from “1000” to “2000”, for fines – to “3000”.
• For entrepreneurs, private notaries and persons engaged in private practice, the code is as follows - administrator “182”, group “1”, subgroup “01”, income item “02”, subarticle “020”, element “01”, subtype code “1000” ", KOSGU "110", for fines and penalties subtype in the same way as for other taxes "2000" and "3000", respectively.
• For individuals to pay tax on income received in the cases specified in Article 228 of the Tax Code, the BCC is the administrator “182”, group “1”, subgroup “01”, income item “02”, subarticle “030”, element “ 01”, subtype code “1000”, KOSGU “110”.

UTII – single tax on imputed income

Paid by organizations and individual entrepreneurs who switched to it voluntarily. Payment is made according to the following code: administrator “182”, group “1”, subgroup “05”, income item “02”, subitem “010”, element “02”, subtype code “1000”, KOSGU “110”.

STS – simplified taxation system

The classification codes for paying this tax vary depending on what exactly the taxpayer has chosen as the object of taxation:

• For payments to the simplified tax system with KBK income the following: administrator “182”, group “1”, subgroup “05”, income item “01”, subitem “011”, element “01”, subtype code “1000”, KOSGU “110”.
• For payments of the simplified tax system from the difference between income and expenses - administrator “182”, group “1”, subgroup “05”, income item “01”, subarticle “021”, element “01”, subtype code “1000”, KOSGU “110” "
• To credit the minimum tax - administrator “182”, group “1”, subgroup “05”, income item “01”, subarticle “050”, element “01”, subtype code “1000”, KOSGU “110”.

Changes in 2019

For 2019, the following budget classification codes are in effect:

• By pension contributions at basic and reduced rates: 182 1 02 02010 06 1010 160.
• Medical contributions: 182 1 02 02101 08 1013 160.
• Social contributions: 182 1 02 02090 07 1010 160.
• Contributions for injuries: 393 1 02 02050 07 1000 160.