Group directories Budget classifiers are used to generate 26-bit account numbers for the working chart of accounts of the institution, when drawing up settlement and payment documents, as well as to build a hierarchical structure budget classification in order to form budget reporting in the budget structure (consolidated budget list).
4.2. Reference books of the group "Budget classifiers"
To the group Budget classification includes the following guides:The reference books are delivered completed and contain the relevant federal budget classifiers approved by the Order of the Ministry of Finance of Russia “On Approval of Instructions on the Procedure for Applying Budget Classification Russian Federation"(hereinafter referred to as the Instructions).
Important!
Positions of the budget classification of subjects of the Russian Federation or local budgets the user should enter in the directories on one's own.
The composition of the classifiers can be printed using standard means (paragraph Display a list button menu All actions).
4.2.1. Details of reference books of the "Budget classification" group
Each group directory Budget classification contains codes and names of the corresponding budget classifier.The directory reflects the values of the classifier for the current date. Also provided start date code actions and expiration date actions, if any.
According to current legislation the composition of budget classifiers is approved by the relevant normative act of the Russian Federation, a constituent entity of the Russian Federation or a municipality for a certain period - a year, begins to operate on January 1 of the next year and may change over time.
Upon the entry into force of a new regulatory document on changing the budget classification, starting from the date of its approval, the old order becomes invalid.
The start date and end date of the directory element are determined by the start date of the corresponding orders ( normative documents) on the approval of the budget (departmental) classification, information about which is stored in the directory.
Some guides indicate budget, in accordance with the law (decision) on which this classifier code is established.
The directory list form may contain the option selection classifier elements for a certain budget.
The introduction of new elements into the budget classifiers is of the same type: in general case it is required to indicate the code and name of the position of the classifier.
In addition, for most classifiers, it is required to indicate the date from which this code should be applied: in the field Start of action– selection of the corresponding element of the directory Orders on BC (grounds for the action of the KPS).
In some directories, the group that the element belongs to, and/or the element of another directory is also indicated - to build the hierarchical structure of the classifier.
Let's take a closer look at the directories of the group Budget classifiers.
4.2.2. Handbook "Chapters on budget classification (Chapters on BC)"
The directory is designed to store a list of the main administrators (manager) of funds (GRBS, RBS), chief administrators (administrators) of budget revenues (GADB, ADB), chief administrators (administrators) of sources of financing budget deficits (SAIF, AIF) federal budget, the budget of the subject of the Russian Federation, the budgets of state off-budget funds, the local budget.The directory contains codes and titles of chapters - a list of direct recipients of funds from the federal budget.
According to the RF BC, the lists of GRBS, GADB, GAIF are established by law (decision) on the relevant budget as part of the departmental structure of expenditures (revenues, sources).
The necessary codes and names of the classifier positions, approved by the law (decision) on the budget of the constituent entity of the Russian Federation (municipal formation), from which the institution is financed, should be entered into the directory yourself.
4.2.3. Classification of budget revenues
According to the Instructions on the procedure for applying the budget classification of the Russian Federation, the structure of the twenty-digit classification code for budget revenues is presented in the form of four components:
code of the chief budget revenue administrator;
income type code (group, subgroup, item, subitem, element);
income subtype code;
article code, sub-articles of classification of sector transactions government controlled relating to budget revenues.
The code for the type of income (bits 4–13 of the budget income classification code) consists of ten characters and includes:
group - (4th category of the budget revenue classification code);
subgroup - (5th–6th digits of the budget revenue classification code);
article - (7th–8th digits of the budget revenue classification code);
sub-item - (9th–11th digits of the budget revenue classification code);
element - (12–13th digits of the budget revenue classification code).
Chapters by Budget Classification,
,
Articles, sub-articles of the KDB,
Subtypes of KDB income.
Reference books Articles, sub-articles of the KDB And Subtypes of KDB income are in the command group see also(to set up a group of commands see also main menu item is used View – Navigation bar customization).
According to the specified classifiers, a hierarchical structure of income classification is built, in accordance with which budget reporting(chapter Reference information navigation bar command Classification of budget revenues).
4.2.4. Directory "Groups, subgroups of KDB"
Directory Groups, subgroups of KDB is designed to store the list of groups (4th digit of the budget revenue classification code) and subgroups (5–6th digit of the budget revenue classification code) of income types of the budget revenue classification. Directory Groups, subgroups of KDB hierarchical and includes the following groups:
Groups and subgroups of budget revenues are the same for budgets budget system Russian Federation.
Initially, the reference book contains the names and codes of groups (4th digit of the budget revenue classification code) and subgroups (5–6th digit of the budget revenue classification code) of types of income of the budget revenue classification, approved by the Ministry of Finance Russia.
4.2.5. Directory "Articles, sub-articles of the KDB"
Directory Articles, sub-articles of the KDB is designed to store the list of items and sub-items of income types of budget revenue classification, including elements.According to paragraph 6 of Art. 20 of the RF BC, the list of articles and sub-items of budget revenues is the same for the budgets of the budgetary system of the Russian Federation, approved by the Ministry of Finance of the Russian Federation.
Initially, the directory contains the names and codes of articles and sub-items of types of income in the classification of budget revenues, including elements approved by the Ministry of Finance of Russia.
In the directory element Articles, sub-articles of the KDB indicated subgroup the type of income to which the article (sub-article) relates, and element type of income classification of budget revenues. For a sub-article, indicate article to which it refers.
As code And denominations of the element of the directory, the code is indicated (bits 7–13 of the code for the classification of budget revenues) and the name of the corresponding article (subarticle) of the type of income of the classification of budget revenues.
In a table field Permissible KOSGU the code and name of the relevant article (subarticle) of OSGU relating to the classification of income are indicated.
In props Start of action indicates the date from which this code must be applied.
To view articles and subarticles of this group only, use the navigation bar command Articles, sub-articles of the KDB
4.2.6. Directory "Subtypes of KDB income"
Directory Subtypes of KDB income contains a list of subtypes of budget revenues (14–17th digits of the budget revenue classification code) approved by the Russian Ministry of Finance.
The directory element indicates article type of income, code And Name corresponding income subtype.
Detailing of codes of subtypes of income is carried out by state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local governments.
If necessary, the corresponding additions should be entered into the directory. Subtypes of KDB income on one's own.
In terms of income from the collection of taxes, fees, regular payments for the use of subsoil (rent), customs duties, customs fees, collection state duty, as well as income from the receipt of insurance premiums to the budgets of state off-budget funds (with the exception of additional insurance premiums for funded part labor pension) first character of income subtype code is used for separate accounting mandatory payment, penalties and interest, monetary penalties(fines) for this payment:
1000 - the amount of the payment (recalculations, arrears and debts on the corresponding payment, including the canceled one);
2000 - penalties and interest on the relevant payment;
3000 - the amount of monetary penalties (fines) for the relevant payment in accordance with the legislation of the Russian Federation.
By type of income 000 1 14 03012 01 0000 410 “Funds from the disposal and sale of confiscated and other property turned into income of the Russian Federation (in terms of the sale of fixed assets for the said property)” code structure income subtype:
0100 - funds from the disposal and sale of property withdrawn from circulation;
0200 - funds from the disposal and sale of movable property of cultural value, including movable property religious purpose;
0300 - funds from the disposal and implementation of state valuable papers issued on behalf of the Russian Federation, precious metals and precious stones;
0400 - other funds from the disposal and sale of confiscated and other property turned into the income of the Russian Federation.
You can use the navigation bar command to view income subtypes of only the selected item or subitem Subtypes of KDB income in the card of the group, subgroup of the KDB.
Chief steward budget funds Financial authority Indicator name BC chapter code Target BC expense item code BC income code Indicator name BC chapter code Target BC expense item code BC revenue code xxx xxx including Ministry of Education and Science of the Russian Federation074xx Ministry of Health of the Republic of Buryatia804xx of them Other activities carried out at the expense of intergovernmental transfers past years Implementation of healthcare modernization programs in the subjects of the Russian Federation in terms of strengthening technical base medical institutions Distance education for children with disabilities Cash payments medical staff of feldsher-obstetric stations, doctors, paramedics and emergency nurses medical care Ministry regional development of the Russian Federation309xx Ministry of Education and Science of the Republic of Buryatia806xx of which Sub-program "Provision of housing for young families" Sub-program "Provision of housing for young families" Sub-program "Provision of housing for young families" Implementation of emergency response measures in the buildings of state and municipal educational institutions
REPORT on the use of interbudgetary transfers from the federal budget by the constituent entities of the Russian Federation, municipalities and territorial state off-budget fund CODES Form according to OKUD as of October 01, 2011 Date Name of the financial authority Ministry of Education and Science of the Republic of Buryatia according to OKPO Name of the budget Republican budget of the Republic of Buryatia according to OKATO Periodicity: quarterly, annual Unit of measure: rub according to OKEI383 form p. 2 Name of the indicator Code of the head of the BC Code of the target item of expenses for the BC Code of revenues for the BC Balance at the beginning of the reporting period Received from the federal budget Cash expenditure Restored balances of the interbudget transfer of previous years Returned unused balances of previous years to the federal budget volume of need for spending Balance at the end of the reporting period total including the need for which is confirmed total (column 5 + colum 7 + colum 9 - colum 8 - (column 10 -column 11) including repayable to the federal budget xxx .40348.71 including the Ministry of Education and Science of the Russian Federation074xx .40348.51 of which Other activities carried out at the expense of interbudgetary transfers of previous years,00 municipal educational institutions,53 Monthly cash remuneration for classroom management,93348.00 Ministry of Regional Development of the Russian Federation309xx ,20 of which Subprogram "Provision of housing for young families" ,00 Subprogram "Provision of housing for young families" , F F F F F F F F F F F F F F = gr.8 p.2
2. Spending earmarked funds form with. 2 Indicator name BC chapter code BC section code* (code of section, subsection, target item of expenditure, KOSGU) Amount of cash expenditure xx .40 including x Ministry of Education and Science of the Russian Federation, 40 of which Other works, services, 00 Works, property maintenance services,47 Other works, services,00 Wages,33 Accruals on wage payments,28 Gratuitous transfers to state and municipal organizations,32 Ministry of Regional Development of the Russian Federation309x,00 of which Benefits for social assistance population,00 * - in 1-3, categories of the classification of budget expenditures, zeros are indicated = gr.4 p.1
REPORT on the use of interbudgetary transfers from the federal budget by the constituent entities of the Russian Federation, municipalities and the territorial state non-budgetary fund CODES Form according to OKUD as of October 01, 2011 Date Name of indicator Chapter code for BC Code of target expense item for BC Revenue code for BC Balance at the beginning of the reporting period Received from the federal budget Cash expenditure Restored the balance of the interbudgetary transfer of previous years needs for spending The balance at the end of the reporting period total, including the need for which is confirmed total (column 5 + colum 7 + coro 9 - co. 8 - (column 10 - co. 11) including those subject to return to federal budget xxx ,30 including the Ministry of Health of the Republic of Buryatia804xx ,94 of which Implementation of healthcare modernization programs in the constituent entities of the Russian Federation in terms of strengthening the material and technical base of medical institutions,08 Cash payments to medical personnel of feldsher and obstetric stations, doctors, paramedics and emergency nurses aid,86 Ministry of Education and Science of the Republic of Buryatia806xx,36 of which Sub-program "Provision of housing for young families",00 Carrying out emergency response measures in the buildings of state and municipal educational institutions,10 Monthly cash remuneration for classroom management,26
2. Spending targeted funds form c. 2 Name of indicator Chapter code for BC Section code for BC* (code of section, subsection, target item of expenditure, KOSGU) Amount of cash expenditure xx .70 including the Ministry of Health of the Republic of Buryatia 804x .06 of which Works, property maintenance services,92 Increase cost of fixed assets,00 Salary,07 Accruals on wages,07 Ministry of Education and Science of the Republic of Buryatia806x ,64 of which Works, property maintenance services,90 Salary,87 Accruals on wages,87 Social benefits assistance to the population,00 *- zeros are indicated in 1-3 digits of the classification of budget expenditures
The main terms, methods of establishment, scope of use of the classification are regulated by the main document in the field of budgetary legal relations - the Budget Code of the Russian Federation, which was approved back in 1998 federal law No. 145-FZ. In this document, a whole chapter, the fourth, is devoted to this issue.
What is CBC
The budget classification is codification of revenues, expenditures and sources of deficit covering the same for all budgets, with the help of which it is possible to compare the indicators of the specified budgets. Codification is applied in budget process constantly, from the moment the budget is formed and ending with the preparation of a report on its implementation.
On the basis of articles 20-23.1 of the Code, the Ministry of Finance of the Russian Federation is assigned unique powers, which imply fixing the list of codes and the rules for attributing budget indicators to them 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 CSC.
Article 19 of the Code divides the classification into four main parts: revenue, expenditure, sources of financing budget deficits and operations of the general government sector (KOSGU). Separate parts of the above-mentioned order are devoted to each of these components. 
Example code structure
The BCC is a twenty-character code, with each component of the characters having its own grouping of digits.
For income the codes look like this:
The first three characters are responsible for the codification of the revenue administrator, that is, they give a definition of which agency is responsible for a particular revenue stream.
The next category in the BCC divides budget revenues into certain types. There are only two of them. One of them combines tax and non-tax revenues, the other - gratuitous receipts. Each group is in turn divided into subgroups. Thus, the first group (tax and non-tax revenues) 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 designate budget spending a twenty-character code is also used, which is somewhat different from the profitable one in its structure. Their only similarity lies in the fact that in both codes (as, indeed, in the CSC of sources for covering the deficit), 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 - the fourth and fifth), subsection (also two characters, the sixth and seventh), target item of expenditure (consists of seven characters - from the eighth to the fourteenth digit of the CSC) and the type of expenditure (three numbers).
At the same time, the exclusive right to establish a list and names of sections of expenses (there are fourteen in total), subsections (each section has its own) and types of expenses (common for all expenses) belongs in our country to the Ministry of Finance.
But with the target articles, not everything is so simple. Starting with the 2014 budget, the 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, conferring the authority to determine the codes of target articles and the rules for their application to the financial bodies of budgets at all levels.
At the same time, the structural component of the targeted articles has also changed. First, since 2014, for the first time in the classification, it was allowed to use letter designations. Their list is strictly defined by order No. 65n. Secondly, under the program budget, the first two digits in the target line item code began to indicate the relevant government or municipal program, the third digit - to detail the subprogram, and the last four - to codify a specific area of expenditure.
Where and how to find out CBC
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.
The solution to this issue can be sites that specialize in helping taxpayers. Special services can help fill out a tax receipt, in which you now need to indicate the BCC.
In addition, you can find out the code yourself by referring to the already aforementioned order of the Ministry of Finance of Russia No. 65n. In this order, in a separate application, each federal department is assigned those tax and non-tax revenues, the administrator of which it is, indicating the full CSC 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 the code KBK 153.
Thus, when paying the tax, the CBC will be as follows:
- for the tax on Russian goods - code of the income budget administrator "182", group one "1", subgroup "03", income item "01", sub-item "000", element "01", subtype code "1000", KOSGU "110 ”, for the payment of interest on this tax, the subtype is changed from “1000” to “2000”, for fines - to “3000”;
- for the tax on Belarusian and Kazakh goods - administrator code "182", group "1", subgroup "04", income item "01", sub-item "000", element "01", subspecies code "1000", KOSGU "110" , for penalties and fines, the subspecies also changes to "2000" and "3000" respectively;
- in case the goods are imported from another country, the codes will be the same as for Belarusian and Kazakh goods, except for the code of the chief administrator. He 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 KBK will depend on the article tax code on 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", sub-item "010", element "01", subspecies code "1000", KOSGU "110" , for the payment of interest on this tax, the subspecies is changed 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", subsection "020", element "01", subspecies code "1000 ”, KOSGU “110”, for fines and penalties, the subtype is the same 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 CCC is the administrator "182", group "1", subgroup "01", income item "02", subsection "030", element " 01", subspecies 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", sub-item "010", element "02", subtype code "1000", KOSGU "110".
USN - simplified taxation system
The classification codes for paying this tax differ depending on what exactly the taxpayer has chosen as the object of taxation:
- For USN payments from CBK income next: administrator "182", group "1", subgroup "05", income item "01", sub-item "011", element "01", subspecies 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", sub-item "021", element "01", subspecies code "1000", KOSGU "110 ".
- To credit the minimum tax - administrator "182", group "1", subgroup "05", income item "01", subsection "050", element "01", subspecies code "1000", KOSGU "110".
Changes in 2019
The following budget classification codes apply for 2019:
- By pension contributions for 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.
- Injury contributions: 393 1 02 02050 07 1000 160.