What is KBC? New budget classification codes. What is a budget classification code? How many characters does the budget expenditure classification code include?

08.12.2023

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1 Bet MIRA

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Bet MIRA review

2 10Bet

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10Bet Review

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4
William Hill

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William Hill review

5 BetRedKings

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As you have noticed, for the most part, bookmaker bonus codes are related to encouraging new clients of betting operators after they make their first deposit to their account. However, there are also personal bonus codes. An example of such bonuses for its players is the offer from

6
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We tried to describe the most popular bookmaker bonus codes in the field of sports betting. Without any doubt, their number, size and frequency will change according to demand in the bookmaker services market. Let’s hope that after reading this article the concept of “bonus code for bookmaker” will not become something incomprehensible to you in the future.

We wish you good luck in your sports betting!

Code structure

Budget revenues

1			2										3				4
Chief Budget Revenue Administrator			Type of income										Subtype of income				Article (subarticle) of the classification of operations of the general government sector related to budget revenues
			Group	Subgroup		Article		Sub-article			Element
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18	19	20

Budget expenses

1			2		3		4							5			6
Chief manager of budget funds			Chapter		Subsection		Target article							Type of expenses			Article (subarticle) of the classification of operations of the general government sector related to budget expenditures
										Program		Subroutine
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18	19	20

Explanations

The structure of the income code is presented in the form of four components.

Administrator
Type of income (group, subgroup, article, subitem, element)
Program (subroutine)
EKD (economic classification of income)

The administrator consists of three characters and determines the revenue administrator code.

The type of income encapsulates:

group - one sign
subgroup - two signs (1 - , 2 - gratuitous receipts, 3 - income from business activities)
article - two characters
subarticle - three characters
element - two characters (determines the type of budget). Element codes:
- 01 - federal budget
- 02 - budget
- 03 - local budget
- 04 - city district budget
- 05 - budget of the municipal district
- 06 - budget of the Pension Fund of the Russian Federation
- 07 - budget of the Social Insurance Fund of the Russian Federation
- 08 - budget of the Federal Compulsory Medical Insurance Fund
- 09 - budget of the territorial compulsory health insurance fund
- 10 - settlement budget

Municipal areas that have not switched to Law 131 are indicated with element code 03.

The economic classification income code specifies (three values)

adm gr/subgr st/subst element pr/subpr ekd

000 - 1 00 - 00000 - 05 - 0000 - 110

when filling out a settlement document in characters 14-17

1000 = payment of tax (fee)
2000 = payment of penalties and interest
3000 = payment of fines

The structure of the expense code is presented in the form of five components.

Administrator (three characters)
Section (subsection) (four characters)
Target expense item (seven characters)
Type of expense (three digits)
EKR (economic classification of expenses) (three digits)

The section (subsection) is specified by the following characteristics: rzd subrzd

01 00 - National issues (15 subsections)
02 00 - National defense (8 subsections)
03 00 - National security and law enforcement (13 subsections)
04 00 - National economy (11 subsections)
05 00 - Housing and communal services (4 subsections)
06 00 - Environmental protection (4 subsections)
07 00 - Education (9 subsections)
08 00 - Culture, cinematography and media (6 subsections)
09 00 - Healthcare and sports (4 subsections)
10 00 - Social policy (6 subsections)
11 00 - Interbudgetary transfers (4 sections)

The classification of sections (subsections) is uniform and is used in the preparation, approval and execution of budgets at all levels. The structure of the subsections is designed in such a way as to achieve a more detailed specification. Further detailing of expenses is carried out at the level of target items and types of expenses in the process of forming the corresponding budgets

Normative base

Budget Code of the Russian Federation (Federal Law No. 145-FZ)

BCCs administered by the Federal Tax Service

Budget classification codes for taxes, contributions and other payments administered by the Federal Tax Service and extra-budgetary funds for 2012
Budget classification codes for taxes, contributions and other payments administered by the Federal Tax Service and extra-budgetary funds for 2011
Budget classification codes - 2010
Budget classification codes - 2009
Budget classification codes - 2008
Budget classification codes - 2007
Budget classification codes - 2005
KBK budget classification codes for 2003

Accounting Encyclopedia. 2013 .

See what “Budget classification codes” are in other dictionaries:

Budget classification codes- This article should be Wikified. Please format it according to the article formatting rules. Budget classification codes (BCC) are usually divided into income and expense. Both types have twenty-digit values ... Wikipedia

Budget classification code- (KBK) – a special digital code used to group items of the state budget. The concept of BCC was introduced by the Budget Code of the Russian Federation dated July 31, 1998 No. 145 FZ. The law defines it as “a grouping of income, expenses and sources... ... Banking Encyclopedia

Budget- (Budget) Contents Contents Definition Budget law Results-based budgeting (PB) History of the development of budgetary budgeting in the regulatory framework of budgetary budgeting Objectives of budgetary budgeting Local budget Economic essence Federal budget of the Russian Federation... ... Investor Encyclopedia- The information in this article or some of its sections is out of date. You can help the project... Wikipedia

Budget of the Russian Federation

KBK- US Library of Congress Classification (BCC) Budget Classification Codes Bioconcentration Factor List of meanings of a word or phrase with links to relevant articles ... Wikipedia

Federal budget of the Russian Federation- The Federal Budget of the Russian Federation is the main financial plan of the Russian government for the current financial year, which has the force of law. Contents 1 Budget process 2 Parameters of the federal budget 3 Notes ... Wikipedia

When filling out a payment order, you should always indicate the budget classification code. What is meant by this concept? Budget Classification Codes (BCC)– this is a special encoding introduced specifically for filling out payment orders for each type of tax payment. On January 1, 2005, new budget classification codes (BCC) were introduced after their approval in Order of the Ministry of Finance of Russia No. 72n dated August 27, 2004. Initially, the maximum length of field 104 of the settlement document included 7 digits. However, after the publication of Bank of Russia Directive No. 1493-U dated August 25, 2004 “On the specifics of using settlement document formats when making electronic payments through the Bank of Russia settlement network,” this value was increased to 20 characters (digits).

Structure of the budget classification of income code (KBK) of the Russian Federation

If you are completely unfamiliar with the budget classification, the BCC can always be clarified using a special Table of codes for the budget classification of budget revenues of the Russian Federation. Budget classification is under the administration of the Federal Tax Service. The Table itself was given in the letter of the Federal Tax Service of the Russian Federation dated December 16, 2005 No. MM-6-10/1059. The budget classification itself is as follows:

Now let's look at the table data in more detail.

Part 1 - Admin Code

Part 1 is the admin code. It consists of three categories. The administrator occupies the 1st, 2nd and 3rd rows of the KBK, consists of three characters. This part contains the number assigned to the main manager according to the list of authorized persons from the budget. The following may act as administrator of state budget revenues:

Tax authorities;
- local government bodies;
- governing bodies of state extra-budgetary funds;
- other government bodies;
- individuals or legal entities whose activities are regulated by the above bodies;
- municipal institutions created by these bodies.

Administrator codes can be presented as follows:
1. Code of the Pension Fund of the Russian Federation – 392-0-00-00-000...
2. Code of the Federal Compulsory Medical Insurance Fund – 394-0-00-00-000...
3. Code of the Federal Tax Service of the Russian Federation – 182-0-00-00-000... etc.

Part 2 – Income type code

The second part of the KBK from 4 to 13 categories is budget classification income codes Russian Federation. Each category in this part consists of 10 characters. Group is the fourth category of the budget income classification code of the Russian Federation. It provides for four categories:

000-1-00-00-000-00… - income;
000-2-00-00-000-00… - transfers free of charge;
000-3-00-00-000-00… - income received from entrepreneurial or other activities that generate profit.

All payments that are controlled by the tax authorities are in group No. 1 - “Income”.

Budget classification income codes are presented in 5-6 categories of the subgroup. Its completion depends on whether the payment belongs to a specific group. In the “Revenue” group there are the following subgroups of budget classification codes (BCC):

000-1-01-00-000-00 - taxes on income and profit;
000-1-02-00-000-00 - taxes and contributions made for social needs;
000-1-03-00-000-00 - taxes on goods (services, works) that are sold on the territory of the Russian Federation;
000-1-04-00-000-00 - taxes on goods imported into the territory of the Russian Federation;
000-1-05-00-000-00 - taxes on the total income of individuals or legal entities;
000-1-06-00-000-00 - taxes on property of individuals or legal entities;
000-1-07-00-000-00 - taxes for the use of natural resources;
000-1-08-00-000-00 - state duty;
000-1-09-00-000-00 - debts for canceled fees, taxes and other payments that are mandatory;
000-1-10-00-000-00 – income of persons from foreign economic activity;
000-1-11-00-000-00 - income from the use of property that is in municipal or state ownership;
000-1-12-00-000-00 - payments for the use of natural resources;
000-1-13-00-000-00 – income received after the provision of paid services;
000-1-14-00-000-00 – income received as a result of the sale of intangible and tangible assets;
000-1-15-00-000-00 - administrative fees and payments;
000-1-16-00-000-00 – sanctions, fines, and fees for damages;
000-1-17-00-000-00 - other non-tax income;
000-1-18-00-000-00 - budget revenues of the budget system of the Russian Federation, received as a result of the return of the balances of subventions and subsidies from previous years;
000-1-19-00-000-00 - return of remaining subventions and subsidies from previous years.

The group “Gratuitous receipts” includes the following budget classification codes (BCC) by subgroups:

000-2-01-00-000-00 - receipts from non-residents on a free basis;
000-2-02-00-000-00 - receipts from other budgets of the budget system of the Russian Federation on a gratuitous basis, with the exception of the budgets of state extra-budgetary funds;
000-2-03-00-000-00 - gratuitous receipts from government organizations;
000-2-05-00-000-00 - gratuitous receipts from supranational organizations;
000-2-07-00-000-00 - other receipts free of charge.

There is also a group called “Income from business and other income-generating activities,” which includes the following subgroups of budget classification codes:

000-3-01-00-000-00 – income received from property for business and other income-generating activities;
000-3-02-00-000-00 – income from market sales of goods and services;
000-3-03-00-000-00 – gratuitous receipts from business and other activities that generate income;
00-3-04-00-000-00 - targeted deductions from municipal and state lotteries.

The 7-8 digits of the code for the classification of budget revenues of the Russian Federation are occupied by the Article. These categories are usually indicated in settlement documents strictly and extremely accurately. They correspond to values that include budget classification codes for expenses and budget revenues of the Russian Federation.

9-11 categories of the KBK are assigned to the Sub-Article. They are also indicated extremely accurately and are checked quite strictly.

12-13 digits include the Element. Typically, these categories indicate the code of the income element, which is assigned by various entities depending on the type of income. For example, depending on the powers of the authorities to establish payments, tax revenues are assigned to a certain level of the budget system of the Russian Federation:

Authorities of the constituent entities of the Russian Federation;
- federal authorities;
- authorities of municipalities, in accordance with the legislative norms of the Russian Federation regarding taxes and fees.

Definition of the Element for non-tax revenues is often determined based on the affiliation of the administrator of these non-tax revenues to the country's budget with a certain level of government.

Receipts of the gratuitous type provide for the determination of the Element in accordance with the transfer of payment in relation to the recipient.

The income element codes are presented as follows:

01 - federal budget;
02 - budget of a constituent entity of the Russian Federation;
03 - local budget;
06 - Pension Fund of the Russian Federation;
07 - Social Insurance Fund of the Russian Federation;
08 - Federal Compulsory Medical Insurance Fund;
09 - territorial compulsory health insurance funds.

Part 3 – Code of budget revenue programs of the Russian Federation

The budget income program code consists of 4 characters and contains 14-17 digits. They are used for separate accounting of the amounts of penalties, taxes, fines and other monetary penalties for a specific tax payment. The budget classification codes (BCC) for the income program are presented as follows:

1000 – codes intended for the transfer of taxes (fees);
2000 – codes intended for transferring penalties for the specified type of payment;
3000 – codes intended for transferring fines for the specified type of payment.

As an example, the budget classification codes (BCC) for income tax to the federal budget look like this: 182-1-01-01-011-01-1000-110.

Part 4 – Economic classification of budget revenues

In this part, according to Appendix No. 2 to the Decree of the Government of the Russian Federation of May 22, 2004 No. 249, a three-digit classification code for public sector operations is used. The economic classification of budget revenues occupies from 18 to 20 categories and is represented by the following values:

110 - tax revenues
120 - income from property;
130 – income received as a result of the provision of paid services;
140 - the amount of forced seizure;
150 – irrevocable and gratuitous revenues from budgets;
151 – receipts of funds from other budgets of the budget system of the Russian Federation;
152 - transfers of foreign governments and supranational organizations;
153 – transfers from international financial organizations;
160 – deductions and contributions for social needs;
170 – income received from transactions with assets;
171 – income received from the revaluation of assets;
172 – income received from the sale of assets;
180 - other income;
410 - decrease in the value of fixed assets;
420 - decrease in the value of non-produced assets;
440 - decrease in the cost of inventories of material type.

Often, in the process of filling out field 104 “Budget classification code,” one mistake is made. Bit 14 is often set to zero. But the 14th digit is a character defined by the taxpayer, and in documents it cannot take a zero value. If this error occurs, payments under such documentation are sent to the category of “unclassified” receipts.

Based on the above information, the question arises: why does it necessarily include such a confusing system of codes? The fact is that budget classification is complex only at first glance. In general, the structure of all subsections is designed so that income and expenses are more specific and distributed, as a result of which the process of creating budgets becomes simpler and more efficient.

Since May 1, 2007, the Pskov City Treasury has been asking for payment orders for payments to suppliers to indicate the KBK code in the appropriate line of the order (similar to tax payments). The program allows you to do this, but in the remaining columns (OKATO, type of payment, etc.) zeros are printed. We remove them, but is it possible to automate this process?

Field 104 (BC code) of the payment order is filled in in the following cases.

When transferring taxes, fees and other payments to the budget system of the Russian Federation.
In field 104, it is necessary to indicate the indicator of the budget classification code of the Russian Federation, according to which the specified revenues will be reflected in the records of the corresponding administrator of revenues to the budget system of the Russian Federation.

In this case, when filling out a payment order, you should be guided by the Rules for indicating information identifying the payer and recipient of funds in settlement documents for the transfer of taxes, fees and other payments to the budget system of the Russian Federation and the Rules for indicating information identifying a payment in settlement documents for the transfer of taxes and fees and other payments to the budget system of the Russian Federation, administered by tax authorities (Appendices No. 1, 2 to Order of the Ministry of Finance of Russia dated November 24, 2004 No. 106n).
If the recipient of the payment document is a budget recipient whose personal account is opened with the Federal Treasury or in a financial authority whose personal account is also opened with the Federal Treasury:
- in the case of a payer transferring funds to the personal account of a recipient of budget funds opened with the Federal Treasury or financial authority, field 104 indicates the indicator of the budget classification code of the Russian Federation, according to which the specified receipts will be reflected in the budget accounting of this recipient of budget funds;
- when restoring cash expenses of recipients of budget funds, field 104 indicates the indicator of the budget classification code of the Russian Federation for which the cash expense was made.
In this case, when filling out a payment order, you should be guided by the Regulations on the peculiarities of settlement and cash services of territorial bodies of the Federal Treasury (approved by the Central Bank of the Russian Federation No. 298-P, the Ministry of Finance of the Russian Federation No. 173n dated December 13, 2006).

In the first case, in addition to field 104 (BC code), it is necessary to fill in fields 101, 105-110. Moreover, if it is impossible to indicate a specific value of the indicator, a zero (“0”) is entered in fields 106-110 of the settlement document, in accordance with paragraph 2 of Appendix 2 to Order of the Ministry of Finance of Russia dated November 24, 2004 No. 106n.

In the second case, only the budget classification code (field 104) is additionally indicated; fields 101, 105-110 should not be filled in.

In the program "1C: Accounting for budgetary institutions" when registering a payment order for the transfer of taxes, fees and other payments to the budget, you should enable the 2Transfer of taxes and fees checkbox, and the details for filling out fields 104-110 will become available. If the "Transfer" checkbox is enabled taxes and fees", the fields of the payment order are automatically filled in in accordance with the norms of Order of the Ministry of Finance of Russia dated November 24, 2004 No. 106n.

When issuing a payment order to transfer funds to a budget recipient, whose personal account is opened with the Federal Treasury or in a financial authority whose personal account is also opened with the Federal Treasury, you should not enable the “Transfer of taxes and fees” checkbox.

As soon as you indicate a personal account in the treasury as the “Counterparty Account” (the “Treasury Service Authority” attribute is filled in in the directory element), the “BK Code” attribute becomes available in the form of the “Payment Order” document. Other details of payments to the budget will not be available.

Rice. 1

Indicate the required budget classification code and other details (recipient, amount, purpose of payment). Create a payment order.

All fields related to payments to the budget will be empty, with the exception of field 104.

The procedure for filling out payment orders for debiting funds from the account of a Federal Treasury body is regulated by the Instruction on the procedure for opening and maintaining personal accounts by bodies of the Federal Treasury of the Ministry of Finance of the Russian Federation to record transactions for the execution of federal budget expenses (approved by Order of the Ministry of Finance of Russia dated December 31, 2002 No. 142n). According to paragraph 54 of this instruction, in payment orders for debiting funds from the account of the Federal Treasury, the code of the budget classification of the Russian Federation must be entered in brackets in the field “Purpose of payment” before the text indication of the purpose of payment. The regulation on the peculiarities of settlement and cash services of territorial bodies of the Federal Treasury (approved by the Central Bank of the Russian Federation No. 298-P, the Ministry of Finance of Russia No. 173n dated December 13, 2006) has not changed this procedure (clause 1.2.5). Therefore, in other cases, the “BC Code” detail of the “Payment Order” document is not available for filling out.

The procedure for filling out the Payment Order document is described in detail in its electronic description.

The execution of payment orders is discussed in more detail in the sections

Budget classification code(KBK) is a special digital code used to group items of the state budget.

The concept of the BCC was introduced by the Budget Code of the Russian Federation of July 31, 1998 No. 145-FZ. The law defines it as “a grouping of income, expenses and sources of financing budget deficits of the budget system of the Russian Federation.” KBK is used for drawing up and executing budgets and reporting on their implementation. In addition, the codes ensure comparability of indicators.

Budget classification includes:

classification of budget revenues;
classification of budget expenditures;
classification of sources of financing budget deficits;
classification of operations of public legal entities.

The budget classification code is used in documents when one of the parties is the state or its bodies. In particular, the BCC is indicated in the payment order when paying taxes, as well as fines and other obligatory payments to the budget.

The KBK consists of 20 digits, divided into four parts and has the following form:

The first part is called “Administrator”, consists of three characters and defines the revenue administrator (for example, Federal Tax Service - 182, Federal Customs Service - 153, Pension Fund - 392, etc.).

The second part is “Type of income”, from the 4th to the 13th character inclusive: “Group”, “Subgroup”, “Article”, “Element”. The first figure shows the “Group”: 1 - income, 2 - gratuitous income, 3 - income from business activities, etc.

“Subgroups” are two signs. For example, 01 – income tax, 06 – on property, 07 – on the use of natural resources, 08 – state duty, 16 – fines, sanctions, compensation for losses, etc.

“Item” (7-8th categories) and “Subitem” (9-11th) are taken from the relevant settlement documents strictly in accordance with the values given in the classification of budget revenues of the Russian Federation.

“Element” indicates the following budget level: 01 - federal, 02 - budget of a constituent entity of the Russian Federation, 03 - local budget, 04 - city district, 05 - municipal district, 06 - budget of the Pension Fund of the Russian Federation, 07 - Social Insurance Fund, etc.

The third part is called “Program” and occupies the next 4 characters, that is, from the 14th to the 17th. Serves to separate taxes (code 1,000), penalties (2,000) and monetary penalties (3,000).

The fourth part is “Economic classification” - the last three characters: 110 - tax revenues, 120 - income from property, 130 - from the provision of paid services, 140 - the amount of forced seizure, etc.

The result is a code that must be indicated in the “Purpose of payment” field of payment orders. In 2011, for example, for income tax to the federal budget the code was 182 1 01 01011 01 1000 110, to the budget of the constituent entities of the Russian Federation - 182 1 01 01012 02 1000 110, VAT - 182 1 03 01000 01 1000 110.

The codes are established by orders of the Ministry of Finance. Changes are made quite often, so it is best to check the KBK directories, which are available on the Internet, when making such payments.