The main terms, methods of establishing, and 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 by 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 the budget process constantly, starting from the moment the budget is formed and ending with the preparation of a report on its execution.
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.
At the moment, classification codes are established by order of the said department dated July 1, 2013 No. 65n, which approves 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 general government sector operations (GOSGU). 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, letter designations were allowed to be used in the classification for the first time. 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 digit - to detail the subprogram, and the last four - to codify a specific area 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 in our country, as well as imported from Belarus and Kazakhstan, is the Federal Tax Service of 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 tax on the income of a tax agent, the following BCC is generally used - budget revenue administrator code “182”, group “1”, subgroup “01”, income item “02”, subarticle “010”, element “01”, subtype code “ 1000”, KOSGU “110”, for payment of 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 of the simplified tax system from KBK income the following: administrator “182”, group “1”, subgroup “05”, income item “01”, subarticle “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:
- For 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.
Group directories Budget classifiers are used to generate 26-bit account numbers for the working chart of accounts of an institution, when preparing settlement and payment documents, as well as to build a hierarchical structure of budget classification in order to generate budget reporting in the budget structure (consolidated budget list).
4.2.Directories of the “Budget Classifiers” group
To the group Budget classification includes the following guides:The directories are supplied completed and contain the relevant federal budget classifiers approved by the Order of the Ministry of Finance of Russia “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation” (hereinafter referred to as the Instructions).
Important!
The user should enter the positions of the budget classification of constituent entities of the Russian Federation or local budgets into directories on one's own.
The composition of the classifiers can be printed using standard means (item List button menu All actions).
4.2.1. Details of directories of the “Budget classification” group
Each group directory Budget classification contains codes and names of the corresponding budget classifier.The directory reflects the classifier values 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 regulatory act of the Russian Federation, a constituent entity of the Russian Federation or a municipal entity for a certain period - a year, begins to operate on January 1 of the next year and may change over time.
When a new regulatory document on changing the budget classification comes into force, starting from the date of its approval, the old order becomes invalid.
The start date and expiration date of the directory element are determined by the start date of the corresponding orders (regulatory documents) on the approval of the budget (departmental) classification, information about which is stored in the directory.
Some reference books 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 specific budget.
Entering new elements into budget classifiers is of the same type: in the general case, you need to specify the code and name of the classifier position.
In addition, most classifiers require you to specify the date from which this code should be applied: in the field Start of action– selection of the corresponding directory element Orders on BC (grounds for the action of the CPS).
Some directories also indicate the group to which the element belongs, and/or an element of another directory - to build a hierarchical structure of the classifier.
Let's take a closer look at the group's directories Budget classifiers.
4.2.2. Directory “Chapters on budget classification (Chapters on BC)”
The directory is intended to store a list of the main managers (managers) of funds (GRBS, RBS), the main administrators (administrators) of budget revenues (GADB, ADB), the main administrators (administrators) of sources of financing budget deficits (GAIF, AIF) of the federal budget, the budget of a constituent entity of the Russian Federation Federation, budgets of state extra-budgetary funds, local budgets.The directory contains codes and chapter names - a list of direct recipients of funds from the federal budget.
According to the BC of the Russian Federation, the lists of GRBS, GADB, GAIF are established by law (decision) on the relevant budget as part of the departmental structure of expenses (income, sources).
The necessary codes and names of classifier positions, approved by the law (decision) on the budget of the constituent entity of the Russian Federation (municipal entity) from which the institution is financed, should be entered into the directory independently.
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 code for the classification of budget income is presented in the form of four components:
code of the chief budget revenue administrator;
income type code (group, subgroup, article, subarticle, element);
income subtype code;
code of an article, subarticle of the classification of operations of the general government sector related to budget revenues.
The type of income code (4–13 digits of the budget income classification code) consists of ten characters and includes:
group – (4th digit of budget income classification code);
subgroup – (5–6th digits of the budget income classification code);
article - (7–8th digits of the budget income classification code);
sub-article – (9–11th digits of the budget income classification code);
element – (12–13th digits of the budget income classification code).
Chapters on budget classification,
,
Articles, sub-articles of the KDB,
Subtypes of KDB income.
Directories Articles, sub-articles of the KDB And Subtypes of KDB income are in a team group see also(to configure a group of commands see also main menu item is used View – Customizing the Navigation Bar).
Using these classifiers, a hierarchical structure of income classification is constructed, in accordance with which budget reporting will be generated (section Regulatory and reference information navigation bar command Classification of budget revenues).
4.2.4. Directory “Groups, subgroups of the KDB”
Directory Groups, subgroups of the KDB is intended for storing a list of groups (4th digit of the budget income classification code) and subgroups (5–6th digits of the budget income classification code) of types of income of the budget income classification. Directory Groups, subgroups of the KDB hierarchical and provides the following groups:
Groups and subgroups of budget revenues are uniform for the budgets of the budget system of the Russian Federation.
Initially, the directory contains the names and codes of groups (4th digit of the budget income classification code) and subgroups (5–6th digits of the budget income classification code) of types of income of the budget income classification, approved by the Ministry of Finance of Russia.
4.2.5. Directory “Articles, sub-articles of the KDB”
Directory Articles, sub-articles of the KDB is intended for storing a list of articles and sub-items of income types of budget income classification, including elements.According to paragraph 6 of Art. 20 of the Budget Code of the Russian Federation, the list of articles and sub-items of budget revenues is uniform for the budgets of the budget 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 subarticles of types of income of the classification of budget income, including elements approved by the Ministry of Finance of Russia.
In a directory element Articles, sub-articles of the KDB indicated subgroup the type of income to which the article (subitem) relates, and element type of income classification of budget income. For the subarticle it is indicated article to which it belongs.
As code And names element of the directory, the code (digits 7–13 of the budget income classification code) and the name of the corresponding article (subarticle) of the type of income of the budget income classification are indicated.
In a table field Acceptable KOSGU the code and name of the corresponding article (subarticle) of the OSGU related to the classification of income are indicated.
In props Start of action the date from which this code should be applied is indicated.
To view articles and subarticles of only this group, 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 (14th–17th digits of the budget revenue classification code), approved by the Ministry of Finance of Russia.
The directory element indicates article type of income, code And Name appropriate subtype of income.
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, and local government bodies.
If necessary, appropriate additions should be entered into the directory Subtypes of KDB income on one's own.
For income from the collection of taxes, fees, regular payments for the use of subsoil (rent), customs duties, customs fees, collection of state duties, as well as income from the receipt of insurance contributions to the budgets of state extra-budgetary funds (with the exception of additional insurance contributions for the funded part of the labor pension ) first character of the income subtype code used for separate accounting of mandatory payments, penalties and interest, monetary penalties (fines) for this payment:
1000 – payment amount (recalculations, arrears and debt for the corresponding payment, including canceled ones);
2000 – penalties and interest on the corresponding payment;
3000 – the amount of monetary penalties (fines) for the corresponding 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 converted into income of the Russian Federation (regarding the sale of fixed assets for the specified property)” code structure subtype of income:
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 for religious purposes;
0300 – funds from the disposal and sale of government securities 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 converted into income of the Russian Federation.
To view the income subtypes of only the selected item or subitem, you can use the navigation bar command Subtypes of KDB income in the card of the group, subgroup of the KDB.
Budget classification represents a grouping of income and expenses of budgets of all levels, as well as sources of financing their deficits. It ensures comparability of indicators across all budgets. With its help, systematization of information on the formation of budget revenues and expenditures is achieved.
The Federal Law “On the Budget Classification of the Russian Federation” was adopted by the State Duma of the Russian Federation on June 7, 1996. Currently, this law is in force with amendments and additions adopted by Federal Law No. 115-FZ of August 5, 2000.
The budget classification of the Russian Federation includes:
- classification of budget revenues;
- classification of budget expenditures;
- classification of funding sources;
- classification of operations of public legal entities (hereinafter referred to as classification of operations of the public administration sector).
- sources of internal financing of budget deficits;
- sources of external financing of the federal budget deficit;
- types of public internal debts of the Russian Federation, constituent entities of the Russian Federation, municipalities;
- types of the Russian Federation.
Budget classification of income
The classification of budget revenues is a grouping of budget revenues at all levels of the Russian Federation.
Budget revenues of all levels are classified into groups, subgroups, articles and sub-articles.
The classification of income includes the following groups: Further detailing of income is carried out by subgroups, items and sub-items of the budget classification, for example:Such detailing makes it possible to take into account budget receipts of all types of income provided for by law. For each of them, the budget classification provides an independent code.
Budget classification of expenses
Classification of expenses carried out according to several criteria:
- Functional the classification reflects the direction of budget funds to perform the main functions of the state (administration, defense, etc.). (Section→ Subsection→ Target items→ Types of expenses).
- Departmental the classification of budget expenditures is directly related to the management structure; it reflects the grouping of legal entities receiving budget funds. (Chief managers of budget funds).
- Economic the classification shows the division of state expenditures into current and capital, as well as wages, material costs, and the purchase of goods and services. (Category of expenses→ Groups→ Subject items→ Subitems)
Functional classification of budget expenses
It is a grouping of budget expenditures at all levels of the budget system of the Russian Federation and reflects the expenditure of funds on the implementation of basic activities.
The functional classification of expenses has four levels: sections; subsections; target articles; types of expenses.
In particular, the functional classification provides for the following sections (Code - Name):- 0100 – State administration and local government
- 0200 - Judicial branch
- 0300 – International activities
- 0400 - National Defense
- 0500 — Law enforcement and state security
- 0600 — Fundamental research and promotion of scientific and technological progress
- 0700 — Industry, energy and construction
- 0800 – Agriculture and fishing
- 0900 – Protection of the environment and natural resources, hydrometeorology, cartography and geodesy
- 1000 – Transport, road management, communications and computer science
- 1100 — Development of market infrastructure
- 1200 — Housing and communal services
- 1300 — Prevention and response to emergencies and natural disasters
- 1400 - Education
- 1500 – Culture, art and cinematography
- 1600 - Media
- 1700 – Health and physical education
- 1800 - Social policy
- 1900 - Service of public debt
- 2000 — Replenishment of state stocks and reserves
- 2100 -Financial assistance to budgets of other levels
- 2200 -Disposal and liquidation of weapons, including implementation of international treaties
- 2300 - Mobilization preparation of the economy
- 2400 -Exploration and use of outer space
- 3000 -Other expenses
- 3100 -Targeted budget funds
Based on the above functional classification, budgets of all levels are built. It is clear that the specifics of the budget at a particular level are taken into account. The functional classification is used in full for.
Departmental classification of budget expenditures
Departmental classification budgets is a grouping of expenses by recipients of budget funds. The list of recipients of funds from the federal budget is approved by law for the next year.
Departmental classifications of budgets of the subjects of the Federation and local budgets are approved by the authorities of the subjects of the Federation and local governments, respectively.
An example of a functional classification of expenses into 4 levels:
Economic classification of budget expenditures
Economic classification budget expenditures is a grouping of budget expenditures at all levels of the budget system of the Russian Federation according to their economic content. It reflects the types of financial transactions carried out when government agencies perform their tasks. Economic classification includes groups, subgroups, subject items, subitems and expense elements.
The expense groups are:|
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Current expenses- this is part of budget expenditures that ensures the current functioning of government bodies, budgetary institutions, etc. The category "Current expenses" includes the following groups: purchases of goods and services; interest payments; subsidies and current transfers; payment for services for recognition of property rights abroad. |
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Capital Expenditures— this is part of budget expenditures that ensures innovation and investment activities. A development budget may be allocated as part of capital expenditures. Capital expenditures have the following groups: capital investments in fixed assets, creation of state reserves and reserves, acquisition of land and intangible assets, capital transfers. |
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Providing loans (budget loans) |
The economic classification of budget expenditures of the Russian Federation was transformed into a classification of public sector operations. It determines the directions of budget revenues and expenditures, depending on the economic content of operations carried out in the public administration sector.
The classification of operations of the general government sector is a grouping of operations depending on their economic content.
Within this classification, general government sector operations are divided into current (revenues and expenses), investment (transactions with non-financial assets) and financial (transactions with financial assets and liabilities).
The classification of operations of the general government sector consists of the following groups:
- 100 Income;
- 200 Expenses;
- 300 Receipt of non-financial assets;
- 400 Disposal of non-financial assets;
- 500 Receipt of financial assets;
- 600 Disposal of financial assets;
- 700 Increase in liabilities;
- 800 Reduction of liabilities.
Groups are detailed by articles and subarticles. The more detailed analytical codes provided in this document are not general government transaction classification codes but are intended solely for the purpose of structuring the text of these Guidelines.
Classification of budget expenditures of the Russian Federation by public sector operations (Codes and names of articles and subarticles)
