Accounting of the CBK. Budget classification code
An indication of the application from January 1, 2005 new codes of the budget classification (CBC) approved by the Order of the Ministry of Finance of Russia No. 72n of August 27, 2004. And in accordance with the indication of the Bank of Russia of 25.08.04 No. 1493-y "On the peculiarities of applying the formats of settlement documents in the implementation of electronic settlements through the calculated network of the Bank of Russia", the maximum field length 104 of the calculated document is increased to 20 characters.
CBK (field 104) - this is budget classification codesfilled in the payment order in the field 104. For each type of tax in the payment order, its budget classification code is indicated (CBC). The maximum field length 104 (CBC) of the calculated document increased to 20 discharges (symbols).
The maximum number of CBC characters are affiliated in requisition 104 (field 104) are determined in an amount of 20, and this is indicated in Appendix 11 to the position of the Bank of Russia dated June 19, 2012 N 383-P "On the rules for the implementation of money transfer".
And the CBC value itself can always be clarified by the table of classification codes of the budget revenues of the Russian Federation administered by the Federal Tax Service, which is given in the letter of the Federal Tax Service of the Russian Federation of December 16, 2005 No. MM-6-10 / [Email Protected]
The structure of the Classification Classification of the Budgets of the Russian Federation (CBC) consists of 20 discharges, combined in 4 parts, and has the following form:
Consider the structure of the code of the budget classification of income (CBC) of the Russian Federation in more detail.
Part 1: Administrator code consisting of 3 digits
Administrator - It takes 1-3 discharges of the CBC, consisting of three characters (symbols) and the corresponding number assigned to the main manager in accordance with the list of the main managers of the relevant budget.Administrators of revenues to the budget are:
- tax authorities;
- other bodies of state power;
- government bodies of state extrabudgetary funds;
- local governments;
- legal or individuals authorized by these state authorities, as well as state (municipal) institutions created by these bodies
- code of the Federal Tax Service of Russia - 182-0-00-00-000 ...;
- code of the Federal Customs Service of Russia - 153-0-00-00-000 ...;
- code of the Pension Fund of the Russian Federation - 392-0-00-00-000 ...;
- code of the Social Insurance Fund of the Russian Federation - 393-0-00-00-000 ...;
- code of the Federal Fund for Mandatory Medical Insurance - 394-0-00-00-000 ... etc.
Part 2: Code of the type of income from 4 to 13 category of code classification of budget revenues of the Russian Federation, which consists of 10 characters
Group - It takes 4 category of the CBC (4 category of code classification of budget revenues of the Russian Federation).The fourth discharge in the code of income types includes the following groups:
- 000-1-00-00-000-00 ... - revenues;
- 000-2-00-00-000-00 ... - gratuitous listings;
- 000-3-00-00-000-00 ... - Revenues from entrepreneurial and other income-generating activities.
Subgroup - It takes 5-6 discharges of the CBC (5 - 6 categories of the classification of the income of the budgets of the Russian Federation). Its filling depends on the group.
The "Income" group (000-1-00-00-000-00 ...) includes the following subgroups of the CBC:
- 000-1-01-00-000-00 - income taxes, income;
- 000-1-02-00-000-00 - taxes and contributions to social needs;
- 000-1-03-00-000-00 - taxes on goods (works, services) implemented in 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 cumulative income;
- 000-1-06-00-000-00 - property taxes;
- 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 - debt on canceled taxes, fees and other mandatory payments;
- 000-1-10-00-000-00 - revenues from foreign economic activity;
- 000-1-11-00-000-00 - revenues from the use of property in state and municipal property;
- 000-1-12-00-000-00 - payments using natural resources;
- 000-1-13-00-000-00 - revenues from the provision of paid services;
- 000-1-14-00-000-00 - revenues from the sale of material and intangible assets;
- 000-1-15-00-000-00 - administrative payments and fees;
- 000-1-16-00-000-00 - Penalties, sanctions, damage compensation;
- 000-1-17-00-000-00 - other non-tax revenues;
- 000-1-18-00-000-00 - budget revenues of the budget system of the Russian Federation from the return of residues of subsidies and subventions of past years;
- 000-1-19-00-000-00 - Returns of residues of subsidies and subventions of past years.
- 000-2-01-00-000-00 - gratuitous arrivals from non-residents;
- 000-2-02-00-000-00 - gratuitous receipts from other budgets of the budget system of the Russian Federation, except for the budgets of state extrabudgetary funds;
- 000-2-03-00-000-00 - gratuitous arrivals from state organizations;
- 000-2-05-00-000-00 - gratuitous arrivals from supranational organizations;
- 000-2-07-00-000-00 - Other gratuitous arrivals.
- 000-3-01-00-000-00 - revenues from property on entrepreneurial and other income-generating activities;
- 000-3-3-02-00-000-00 - market sales of goods and services;
- 000-3-3-03-00-000-00 - gratuitous receipts from entrepreneurial and other income-generating activities;
- 00-3-04-00-000-00 - targeted deductions from state and municipal lotteries;
Stand - occupies 9-11 CBC discharges (9-11 categories of the Classification Classification of the Budgets of the Russian Federation), indicated in the settlement documents strictly in accordance with the values \u200b\u200bgiven in the classification of budget revenues of the Russian Federation.
Element - occupies 12-13 discharges of the CBK. In 12 and 13 discharges, the CBC indicates the income element code, fixed:
- For tax revenues, it is assigned to the level of the budget system of the Russian Federation, depending on the authority to establish the tax:
- federal authorities;
- authorities of the constituent entities of the Russian Federation;
- authorities of municipal entities in accordance with the legislation of the Russian Federation on taxes and fees.
- For non-tax revenues, it is determined depending on the identity of the administrator of non-tax revenues to the budget to the corresponding levels of power.
- For gratuitous proceeds, it is determined based on the transfer belonging to its recipient.
- 01 - federal budget;
- 02 - budget of the subject 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 Mandatory Medical Insurance Funds.
Part 3: Budget revenue code of budget revenues from 14 to 17 category of code of classification of budget revenues of the Russian Federation, i.e. composed of 4 characters
Program - ranks 14-17 CBC discharges, which is used for separate accounting of the amount of tax (collection), penalties and monetary penalties (fines) on this tax (collection). The budget revenue code (14 - 17 categories) consists of 4 characters.The classification of income programs is encoded by four signs, of which the first sign of the program code is used for separate accounting of the amount of tax (collection), penalties, monetary penalties (fines) on this tax (collection), therefore, in 14-17, the CBC discharges should be indicated:
1000 - when paying taxes, fees, contributions (including recalculations, arrears and debt);
2000 - penalties and interest on appropriate taxes, fees, contributions;
3000 - amounts of cash recovers (fines) on appropriate taxes, fees, contributions.
For example:
- CBC for income tax tax in the federal budget - 182-1-01-01-011-01-1000-110
- CBK for income tax on income into the federal budget - 182-1-01-01-011-01-2000-110
- CBK for a finance for income tax to the federal budget - 182-1-01-01-011-01-3000-110
Part 4: The economic classification of budget revenues is determined by the three-digit code for classifying the operations of the public administration sector in accordance with Appendix No. 2 to the Decree of the Government of the Russian Federation of May 22, 2004_g. №249.
Economic classification - ranks 18 - 20 discharges of the CBC and has the following values:110 - Tax revenues
120 - revenues from property;
130 - revenues from the provision of paid services;
140 - the amount of forced withdrawal;
150 - gratuitous and irrevocable receipts from budgets;
151 - receipts from other budgets of the budget system of the Russian Federation;
152 - transfer of supranational organizations and governments of foreign countries;
153 - transfer of international financial institutions;
160 - contributions, deductions for social needs;
170 - income from operations with assets;
171 - revenues from the reassessment of assets;
172 - revenues from the sale of assets;
180 - Other income;
410 - reducing the cost of fixed assets;
420 - reducing the cost of not produced assets;
440 - reducing the value of material reserves.
When filling out the field 104, the "budget classification code" of the most common error is an indication in the 14th discharge of the CBC of the zero value. Payments on such documents are sent by the Office of the Federal Treasury in the category "non-classified" receipts. The fourteenth discharge of the CBC is a symbol that is determined by the taxpayer, and in the settlement documents cannot take the value "0".
In addition to this material, information associated with payment orders can be viewed on the site.
The article for those who still do not know what the CBC means in details and where to take it, and how to decipher this abbreviation. It will help learn a lot of new and useful from the field of taxes and finances.
What does kbk mean?
KBK in details (where this article will tell him) - these are the codes of the budget classification, are needed when paying funds for the state. More precisely, to determine the belonging of any payment to the budget for their correct distribution. The payer must indicate these codes when filling the receipt for transfer: insurance premiums, taxes for tax, as well as paying a fine, fee for study, for example, in Moscow State University. Lomonosov, Madi, MGUPS (MIIT) or other university, making any other payment.
These codes establish Russian Ministry of Finance, with their change, the official website of the ministry publishes the corresponding order. The existing codes contains the "Special Directory of the KDK".
The main directions of the CBC:
- Taxes (transport, goods, property, VAT, NDFL, income tax, other supplies VIFNS from people, LLC, JSC, other organizations);
- Simplified taxation system for IP, various organizations;
- A single tax on imputed income;
- State duty, it is necessary to list the means to replace the passport, to a copy of the Charter, pay the duty by decision of the arbitral tribunal, and any other state duty is paid here;
- Insurance premiums, in this area there is a transfer of insurance premiums for any employee in
- Pension fund, as well as various payments in the FMS, FSS;
- Fines, damage compensation - payment of fines from the traffic police, other services of the Ministry of Internal Affairs and other departments, including those sanctions that put bailiffs;
- Minerals, each organization of the production gas, oil and even water, including Gazprom pays here.
- Transgaz;
- The use of subsoil is the appointment of the direction, it is the cost of renting subsoils in Russia.
But on this list, the possibilities of using the CBC in details are not exhausted, if desired, you can pay for the services of a kindergarten, for the telephone number in Rostelecom, to Rosreestr for an urgent statement from the USRP, for services of the Ministry of Health, to pay for the management of Rosprirodnadzor, will receive a list of arts school, customs where the child is engaged and you can even list the funds for charity.
How to decipher the CBK in bank details?
Any CBC in details, where to take it asking himself a question of each, consists of 20 digits, they are divided into information blocks:
- administrative - consists of 3 digits, they define the recipient who will receive money in management;
- profitable - consists of several subgroups, determines the type of income, a group where payment will be placed;
- software - 4 characters of this block detail the listing, for example, taxes have the code "1000";
- the classification of the scope of activity, for example, "110", is taxes, for example, "110", this is taxes, 160 are various social receipts.
When the receipt is filling, you need to remember such subtleties - if a person simply lists the means using Sberbank's service, another bank of the Russian Federation, then the value of the recipient's organization's CBC is indicated if the payment is intended to Sberbank himself, then its budget classifier should be specified.
In case of incorrect filling of the receipt for paying, money to the recipient will not reach, it will also occur if the rows of the document intended for this code to leave empty. At best, the operator of the cash register will return the account by giving instructions to eliminate the defects. In other cases, money can be credited to receive not the organization or credit the recipient in the "unclear" section. They can be returned, for example, if this is a tax, then the tax inspection after the application will correct an error, but if the date of payment is passed, then this trouble will not be paid from the payment of the fine, and the penalty will also be subsequently.
Trade collection details for payment of the CBC in details
To pay a trading collection on the territory of the cities of the federal value collection Enter the code: 182 1 05 05010 02 1000 110
The identification of the city occurs in OKTMO (former OKATO), which also needs to be specified in the payment order.
CBC in the regions
Russia has a single CBC system in details (where to take, this article will tell) across the country, therefore it will not be difficult to use codes in all regions: in St. Petersburg, according to Vladimir, in Leningrad, in Chelyabinsk, in Rostov, according to Nizhny Novgorod, Novosibirsk, according to Ryazan, in Belgorod, in Sverdlovsk, in Yaroslavl, in Lipetsk, in Moscow, according to Samara, in the Tyumen region, as well as in Krasnoyarsk, in the Krasnodar Territory, and even in the Leninsky district, Golianovo (Moscow).
Budget classification codes (CBC) is not just a set of numbers, it is essentially a plan for accounting for income and budget expenditures of Russia. We offer you a brief description of the structure of income code for tax revenues to the budget. Full can be found in the order of the Ministry of Finance of Russia dated July 1, 2013 N 65n "On approval of the instructions on the procedure for the application of the budget classification of the Russian Federation"
Structure of income code
Explanations
The structure of the income code is presented in the form of three components.- Administrator
- Type of income (group, subgroup, article, app, element)
- Subspecies of budget revenues (group, and analytical group)
Type of incomeit is one for all budgets of the country and includes:
- group
- subgroup
- article.
- stand
- element (defines the type of budget).
- 100 - tax and non-tax revenues;
- 200 - gratuitous arrivals.
- 101 - income taxes, income;
- 102 - Insurance premiums for compulsory social insurance;
- 103 - taxes on goods (works, services) implemented in the territory of the Russian Federation;
- 104 - taxes on goods imported into the territory of the Russian Federation;
- 105 - taxes on cumulative income;
- 106 - property taxes;
- 107 - taxes, fees and regular payments for the use of natural resources;
- 108 - state duty;
- 109 - Debt and recalculation on canceled taxes, fees and other mandatory payments;
- 110 - revenues from foreign economic activity;
- 111 - revenues from the use of property in state and municipal property;
- 112 - payments when using natural resources;
- 113 - revenues from the provision of paid services (works) and compensation for state costs;
- 114 - revenues from the sale of material and intangible assets;
- 115 - Administrative payments and fees;
- 116 - Penalties, sanctions, damage compensation;
- 117 - other non-tax revenues;
- 118 - receipts (transfer) to resolve settlements between budget system budgets of the Russian Federation.
01 - federal budget;
02 - budget of the subject of the Russian Federation;
03 - Budgets of the internal municipalities of the cities of federal significance;
04 - the budget of the urban district;
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 Fund for Mandatory Medical Insurance;
09 - Budget of the territorial fund of compulsory health insurance;
11 - Budget of the urban district with intracity division;
12 - budget of the Intorodsky district;
13 - Budget of the urban settlement.
The code of the subspecies of income Budgets are used to detail the receipts of the budget income type of codes. It consists of two parts: a group of subspecies of budget revenues (14 - 17 of the CBC discharges) and an analytical group of the subspecies of budget revenues (18 - 20 of the CBC discharges). All these codes are approved by the instructions on the procedure for the application of the budget classification of the Russian Federation
Group subspecies When administering taxes and fees are set as follows:
- 1000 - Tax (collection)
- 2100 - Peni.
- 2200 - Interest
- 3000 - fines
To pay administrative and tax fines, a group of subspecies 6000 is used.
Analytical group of subspecies of incomeit is a group of income by type of financial transactions related to income, and consists of two groups: 100 - revenues and 400 - disposal of non-financial assets. We are only interested in the first.
The income group is detailed by Articles 110 - 180:
- article 110 "Tax revenues". This article pays income tax, NDFL, VAT and other taxes and fees paid in accordance with the Tax Code;
- article 120 "Promotions from Property". This includes revenues from the use of property in state and municipal property;
- article 130 "Revenues from the provision of paid services (works) and cost compensation." This article includes revenues from the provision of paid services (works) by the organizations of the State Secretary and Authorities;
- article 140 "The amount of forced withdrawal". This article pays, in particular, arrears, penalties and fines on canceled insurance premiums to state extrabudgetary funds;
- article 150 "Certificates from budgets". It is clear from the name that it treats there;
- article 160 "Insurance premiums for compulsory social insurance." This includes receipts in extra-budgetary funds of insurance premiums, as well as penalties and fines.
- article 170 is absent
- article 180 "Other revenues". This article includes all those incomes that are not included in the above articles.
KBK-2018 is in our and remember that last year's codes may not act in the current, even if you pay the tax over the past year.
Taxpayers in the course of their activities are obliged to make money to the state treasury. When translating one of the required details is the CBC. How to find out the code of the budget classification? What is his essence? Why do you need this tricky props? These and other questions will consider in this article.
A bit of history
The code of the budget classification was established in 1999. Of course, since that time, the Codes directory changed more than once.
How to find out the code of the budget classification? Key codes are located at the beginning of the directory. This is a profitable part for posting tax payments, contributions, stately and excise.
Many believed that the introduction of codes no longer facilitated work, but rather difficult it. A frequent coding change represented some inconveniences, and the accountant could mistakenly send the payment not to that budget. Accordingly, for this organization, the payment was not taken into account and the debt arose. And the consequences of this are fines, penalties and search for the place where money went. At the same time, return the cash back to the account was quite problematic, and sometimes it is unreal, especially if the case concerned the budgets of different levels. For example, if by mistaken an accountant money, instead of the federal budget, went to the regional, then return them - this is a huge problem. It is necessary to write a statement in which you should specify a request to either about the assignment of the desired code, or on the return of funds to the organization's account (if the money was listed re-indicating the right CBC).
Any organization and its employees dealing with calculations and wiring should remember that the tax inspectorate will never correct errors in the documents. Therefore, when filling them, you need to be as attentive as possible.
Concept
The budget classification code is a sequence of numbers that allows us to promote funds entering the treasury.
Thanks to this sequence, you can immediately find out where the money came from, what is the basis for enumerations, who is the sender, and who is a recipient. In essence, the state budget does not act as the main account. It consists of different branching, between which cash is distributed.
If suddenly the parents have a need to find the code of the budget classification of the school, how to find it? Very simple. In all the receipts provided, there is a separate field with an indication of the CBC of a particular organization.
Examples
Consider several examples. Who has cars, they pay transport tax. These funds will further be aimed at ensuring safety on the roads, to carry out various activities to improve the environmental condition. It turns out that car owners from their pocket finance the construction of new roads and repair of old.
Thanks to the CBC, the government is engaged in analyzing payments. And the entire codes system has a structure that can be correlated with the general structure of the state budget.
Another example is the movement of money in the company on "Simplified" (minus flow rate). Organizations are planned by legal entities and, accordingly, are obliged to pay taxes to the state budget. Thanks to these tax collects, the employees of the budget sector receive a salary. Consequently, commercial organizations provide salary not only their employees, but also state employees: doctors, teachers, etc.
For which the CBK is introduced
Before the CBC was introduced, in the payment documents, of course, the recipient was also indicated, and the appointment, but this data was not enough to learn all the information.
When the code of a budget classification appeared, how to learn about the incoming means, payers, the purpose of payment and the basis of the listing, it became clear to the fullest.
Actually, the goal of the introduction of the CBC is clear: to simplify the work of organizations on the preparation of programs for the distribution of budget money state for the next year. In addition, cash flow management has greatly simplified.
How to find out the code
How to find out the code of the budget classification?
A complete list of codes can be found in the CBC General Directory. From it and recognize the desired digital combination, which is indicated in receipts.
Changes in codes occur, although rarely, therefore, reference books are changed periodicity. The current directory for 2017 approved by order of the Ministry of Finance No. 230n dated December 7, 2016. Therefore, the answer to the question of how to find out the budget classification code for IP and commercial enterprises will not be much difficulty. The code is in the "104" field. It is also indicated in tax returns, and in accounting reports to transfer taxes, penalties, penalties to the state budget.
Decryption. Administrative section
The code of the budget classification is twenty digits separated by discharges. Each of them carries its information block. Conditionally code can be divided into four blocks:
- Administrative section.
- Profitable element.
- Classifying section.
- Software component.
How to find out the code of the budget classification of the organization? Look at the initial three digits. This is the index of the chief administrator, that is, who receives cash.
For example, listed the tax, use the numeric combination "182", when transferring contributions to the social insurance fund, uses the code "393", with special deductions to the pension fund apply the code "392".
For example, you need to find what the code of the budget classification of kindergarten. How to find out this information? It is enough to look at the receipt that this institution provides for payment, and there, among other details, the CBC will be indicated.
Profitable element
The next block is represented by a number of numbers that are divided into subgroups. Consider each of them:
- The first subgroup determines the type and view of income: 1 - Tax payment, 2 - gratuitous payments, 3 - payments from individual entrepreneurs;
- The second subgroup showing the general and main purpose of payment is part of the income. Here is a list of such combinations: 01 - income tax; 02 - payment of social deductions; 03 - Tax on goods implemented in Russia; 04 - Tax on goods manufactured and imported outside the country; 05 - income tax; 06 - Property payment; 07 - payment from user resources; 08 - state duty; 09 - penalty, penalties for canceled taxes; 10 - income from export-import activities; 11 - income from state ownership through rental; 12 - payment when using natural resources; 13 - Profit from paid services of government agencies; 14 - income from the sale of state property; 15 - penalties and other duties; 16 - compensation for harm caused;
- The third group consists of two digits denoting the article, and three digits denoted by the Store;
- The latter group defines one or another budget level based on the information received.
How to find out the code of the budget classification? CBC in any receipt will be read without difficulty, if you know the purpose of each number.
Software block
Thanks to this block, called the program or subprogramme and consisting of four digits, the types of payments are made in the revenue part of the state budget. For example, the "2000" cipher means penalties and interest, "1000" - taxes, "3000" - fines.
Classifying section
The last block consisting of three digits contributes to the correlation of payments with the code based on the classification of activities.
Here is the list of codes to determine the payment: 110 - income from taxation; 151 - Profit derived from the budget of another level; 152 - Profit from foreign states and transnational companies; 153 - loans of foreign financial organizations and coming from foreign credit institutions; 160 - payments on social range; 170 - income from property sale; 171 - income from the revaluation of state property; 172 - income from the redistribution of property; 180 - other income.
Now, owning the information received, you can map codes and determine the data that is needed to transfer money.
With the development of technologies, it became easier to recognize the details and all the necessary information. For example, to pay the tax on the income of an individual, you need to go to the tax site, find the code of the budget classification, to learn the NDFL for which you need to pay, enter the necessary data, select the payment method and form the payment. Or use ready-made codes prescribed on the site. Here is some of them:
- 182 1 01 02030 01 1000 110: NDFL with profits, which was obtained according to Article 228 of the Tax Code of the Russian Federation. This also includes recalculation, arrears and debt on this payment, including canceled;
- 182 1 01 02040 01 2100 110: The tax in the form of an advance payment with profits, which is obtained by a foreign citizen, working on the resulting patent (Article 2271 of the Tax Code of the Russian Federation);
- 182 1 01 02030 01 3000 110: The income tax, which was obtained on the basis of Article 228 of the Tax Code of the Russian Federation. These include fines on this fee.
We will analyze an example: how to find out the budget classification code and decrypt it: 182 1 01 02010 01 1000 110.
- 182 - money is disposed of tax inspectorate;
- 101 - payment of the tax;
- 02 - Money went to the regional treasury;
- 01 - Money went to the federal treasury;
- 1000 - the tax fee is paid;
- 110 - income type: Tax.
New changes in 2017
On December 7, 2016, the Ministry of Finance of the Russian Federation issued another order under No. 230n, where the main changes for the budget classification codes are prescribed. Accordingly, all changes have already been made to existing accounting programs to avoid force majeure.
The main changes have undergone the CBC on insurance premiums - the main and additional tariffs. In the new year there will be two types of codes:
- For payments for the estimated period until 2017.
- For payments for the billing period from 1.01.17.
Also, the change touched the code for the minimum tax at the "Simplified". Since the new year, the minimum tax and the unified will be listed on the same code: 18210501021010000110.
Thus, for recognition of the budget classification specified in the document, it is enough to either know the nomenclature used, or have a special directory at hand where codes are available for all possible payments and their appointments. And the accountant must be extremely attentive when sending a payment to subsequently not to look for money enterprise on foreign resources.
The correct registration of payment documents is a prerequisite for the safe fulfillment of the financial operation, for example, to pay taxes or insurance premiums. Based on the order of the Ministry of Finance of the Russian Federation, 07/01/2013 No. 65n newly prepared CBC for 2017. Budget Classification Codes for 2017 - Important details of the document you need to fill out correctly. Our heading will help to quickly understand all changes in the CBC since 2017. Just below you will find a table with new codes for 2017 with decoding. Our material already taken into account all the changes in the CBC, provided for by the order of the Order of the Ministry of Finance of Russia from 07.12. 2016 No. 230n, in particular, introduced new CBC for insurance premiums since 2017.
KBK: Features and purpose
The code of the budget classification (CBC) is a combination of numbers, known to accountants, as well as employees of banking and budgetary institutions. Characterizes a certain monetary operation and is a convenient way to group expenditures / revenues enrolled in the budget. Created on the basis of the budget code of the Russian Federation.
Thanks to the CBC, departments can correctly interpret information about the payment performed (target, addressee, etc.). Correctly written CBC allows you to:
- unmistakably make payment transactions;
- track the history of cash movement;
- facilitate the work of government officials;
- competently plan the budget and manage financial flows;
- fix pay debt.
The code of the budget classification is a guarantee that in 2017 the money will go to the right account, and the company or individual entrepreneur will not discharge penalties.
KBK: Where to specify?
The combination of numbers (CBC) is reflected in a separate field of payment orders intended to pay tax payments and insurance premiums, penalties in 2017. This field in 2017 is 104. When filling out the document, it is important to correctly indicate the combination of numbers, because the error entails not only administrative responsibility, but also the need to clarify the payments.
When the payer understands all the numbers, the probability of incorrectly fill the data is minimized. So let's try to figure out their meaning.
CBK: how many signs And what do they mean?
Based on the order of the Ministry of Finance No. 65n, the code of the budget classification consists of 20 digits. Conditionally, they can be divided into several groups consisting of 1-5 characters:
№1-3
- Code indicating the addressee for which monetary receipts (territorial FTS, insurance and pension funds) are intended. For example, to pay CBK on NDFL in 2017 The number "182" is put, for contributions to the Pension Fund - "392".
№ 4
- Show the group of cash receipts.
№5-6
- reflects the tax code. For example, for insurance premiums, the value of "02", excise taxes and insurance premiums are characterized by the number "03", the payment of the state duty is "08".
№ 7-11
- Elements revealing the article and rapid income.
№ 12 and 13 - reflect the level of the budget in which money is planned. The federal has the code "01", regional "02". Municipal institutions assigned the numbers "03", "04" or "05". The remaining figures characterize budgetary and insurance funds.
№14-17
- indicate the reason for the fulfillment of the financial transaction:
- making a basic payment - "1000";
- accrual of penalties - "2100";
- payment of fine - "3000";
- the deductions of interest - "2200".
№18 - 20 - reflects the category of income received by the State Office. For example, funds intended to pay for tax are reflected by the "110" code, and gratuitous arrivals - "150".
Example. Sirius makes contributions for accidents and occupational diseases that may occur when performing work duties. Depending on the situation, the CBC referred to in the payment document may differ:
- 393 1 02 02050 07 1000 160 - with a timely transfer of funds;
- 393 1 02 02050 07 2100 160 - in case of payment of penalties;
- 393 1 02 02050 07 3000 160 - Payment of the fine for mandatory payment.
How to find out the KBK organization?
Payers who are difficult to figure out all the numbers, we recommend using our new cBC directory for 2017. It will help the accountant in 2017 correctly fill out the payments, where the presence of the CBC is required. Catalog of the current CBC for 2017 on our website is represented in the form of a table. Similar information can be found on the official FNS website.
CBC for taxes and insurance premiums in 2017
Ministry of Finance Order of 07.12. 2016 No. 230n made amendments to the budget classification codes: for some, a minor correction was made, others were excluded. Changes entered into force on January 1, 2017. They affect, in particular, the following sections:
- The income tax includes firms working with foreign companies and receiving income from them.
- USN - change raised organizations that use the object of taxation "Revenues minus costs". Minimum tax and advance payments will be made on a separate CBC.
- Insurance premiums - since 2017, the Tax Inspectorate will be engaged in administration (with the exception of contributions "on injuries"), so the combination of some numbers will change.
Insofar as in 2017, new CBC appear, the former will become invalid. From January 1, 2017, an accountant will not be able to use old values \u200b\u200beven when making payment for the previous period, otherwise cash will not be considered paid.
Prevent disagreements to financial operations will help our cBC table for 2017prepared by financiers on the basis of the data of the Ministry of Finance of the Russian Federation. But if the accountant still uses information for 2016, the error can be corrected (you need to specify the payment).
Filling the CBK in payments in 2017
The payment is a settlement document, on the basis of which the Bank makes cash deductions. Form 0401060 is used to pay for taxes and contributions. In the process of design, it is recommended to be guided by the rules for completing the details developed by the order of the Ministry of Finance No. 107n.
In 2017, the FTS will be engaged in supervision of taxes and insurance premiums, payers will have to submit unified statements (Federal Law No. 243-FZ). The budget classification code indicator, reflected in line No. 104, is filled in for the same rules. The table shows some changes that occurred in the payment in 2017:
| Row number | Description | Features of filling in 2017 |
| 16 | Recipient | territorial body of the IFS |
| 22 | Win (unique accrual identifier) | on current payments are placed 0 |
| 106 | Foundation of payment | the code is set in accordance with paragraph 7 of Annex 2 and paragraph 7 of Annex 3 of the order of the Ministry of Finance |
| 107 | Taxable period | Filled in similar tax on taxes |
| 108 | The number of the document, on the basis of which the payment takes place | |
| 109 | Date of document, on the basis of which funds are deducted |
Using cBC table for 2017 And clearly understanding the structure of the figures, the accountant will be able to correctly and prompt all the calculations. Simplify work and reduce the risk to allow an error by filling documents in electronic services. The following is a table of current CBC for 2017.
| Profit Tax | |
|---|---|
| Income tax credited to the federal budget | tax 182 1 01 01011 01 1000 110 |
| penches 182 1 01 01011 01 2100 110 | |
| penalties 182 1 01 01011 01 3000 110 | |
| interest 182 1 01 01011 01 2200 110 | |
| Income tax credited to the budgets of the subjects of the Russian Federation | tax 182 1 01 01012 02 1000 110 |
| penches 182 1 01 01012 02 2100 110 | |
| penalties 182 1 01 01012 02 3000 110 | |
| interest 182 1 01 01012 02 2200 110 | |
| Profit tax from income received by Russian organizations in the form of dividends from Russian organizations | tax 182 1 01 01040 01 1000 110 |
| penches 182 1 01 01040 01 2100 110 | |
| penalties 182 1 01 01040 01 3000 110 | |
| interest 182 1 01 01040 01 2200 110 | |
| Profit tax from income received by Russian organizations in the form of dividends from foreign organizations | tax 182 1 01 01060 01 1000 110 |
| penches 182 1 01 01060 01 2100 110 | |
| penalties 182 1 01 01060 01 3000 110 | |
| interest 182 1 01 01060 01 2200 110 | |
| Income tax from income obtained in the form of interest on state and municipal securities | tax 182 1 01 01070 01 1000 110 |
| penches 182 1 01 01070 01 2100 110 | |
| penalties 182 1 01 01070 01 3000 110 | |
| interest 182 1 01 01070 01 2200 110 | |
| Profit tax from income received by foreign organizations in the form of dividends from Russian organizations | tax 182 1 01 01050 01 1000 110 |
| penches 182 1 01 01050 01 2100 110 | |
| penalties 182 1 01 01050 01 3000 110 | |
| interest 182 1 01 01050 01 2200 110 | |
| Income tax from incomes of foreign organizations that are not related to activities in Russia through a permanent representation (with the exception of income received in the form of dividends and interest on state and municipal securities) | tax 182 1 01 01030 01 1000 110 |
| cerencing 182 1 01 01030 01 2100 110 | |
| penalties 182 1 01 01030 01 3000 110 | |
| interest 182 1 01 01030 01 2200 110 | |
| Income tax in carrying out agreements on the division of products concluded before the entry into force of the Law of December 30, 1995 No. 225-FZ and not providing special tax rates to enroll the specified tax to the federal budget and budgets of the subjects of the Russian Federation | tax 182 1 01 01020 01 1000 110 |
| penches 182 1 01 01020 01 2100 110 | |
| penalties 182 1 01 01020 01 3000 110 | |
| interest 182 1 01 01020 01 2200 110 | |
| VAT | |
|---|---|
| VAT on goods (works, services) implemented in Russia | tax 182 1 03 01000 01 1000 110 |
| penches 182 1 03 01000 01 2100 110 | |
| penalties 182 1 03 01000 01 3000 110 | |
| interest 182 1 03 01000 01 2200 110 | |
| VAT for goods imported into the territory of Russia (from the republics of Belarus and Kazakhstan) | tax 182 1 04 01000 01 1000 110 |
| penches 182 1 04 01000 01 2100 110 | |
| penalties 182 1 04 01000 01 3000 110 | |
| interest 182 1 04 01000 01 2200 110 | |
| VAT for goods imported into the territory of Russia (payment administrator - FCS of Russia) | tax 153 1 04 01000 01 1000 110 |
| penches 153 1 04 01000 01 2100 110 | |
| penalties 153 1 04 01000 01 3000 110 | |
| interest 153 1 04 01000 01 2200 110 | |
| Income tax of individuals (NDFL) | |
|---|---|
| NDFL from income, the source of which is the tax agent (with the exception of income for which the calculation and payment of tax is carried out in accordance with Articles 227, 227.1 and 228 of the Russian Federation) | tax 182 1 01 02010 01 1000 110 |
| penches 182 1 01 02010 01 2100 110 | |
| penalties 182 1 01 02010 01 3000 110 | |
| interest 182 1 01 02010 01 2200 110 | |
| NDFL from income received by citizens registered as: - individual entrepreneurs; - private notaries; - other individuals engaged in private practice in accordance with Article 227 of the Russian Federation | tax 182 1 01 02020 01 1000 110 |
| penches 182 1 01 02020 01 2100 110 | |
| penalties 182 1 01 02020 01 3000 110 | |
| interest 182 1 01 02020 01 2200 110 | |
| Ndfl in the form of fixed advance payments from income received by non-residents, leading care activities for citizens on the basis of a patent in accordance with Article 227.1 of the Tax Code of the Russian Federation | tax 182 1 01 02040 01 1000 110 |
| penches 182 1 01 02040 01 2100 110 | |
| penalties 182 1 01 02040 01 3000 110 | |
| interest 182 1 01 02040 01 2200 110 | |
| NDFL from income received by citizens in accordance with Article 228 of the Tax Code of the Russian Federation | tax 182 1 01 02030 01 1000 110 |
| penches 182 1 01 02030 01 2100 110 | |
| penalties 182 1 01 02030 01 3000 110 | |
| interest 182 1 01 02030 01 2200 110 | |
| Unified Tax for Simplified (USN) | |
|---|---|
| Unified tax with USN with an object "Revenues" | tax 182 1 05 01011 01 1000 110 |
| penches 182 1 05 01011 01 2100 110 | |
| penalties 182 1 05 01011 01 3000 110 | |
| interest 182 1 05 01011 01 2200 110 | |
| Single tax with a USN with the object "Revenues minus expenses" | |
| Single tax with a USN with the object "Revenues minus expenses" (for tax periods expired before January 1, 2011) | tax 182 1 05 01022 01 1000 110 |
| penches 182 1 05 01022 01 2100 110 | |
| penalties 182 1 05 01022 01 3000 110 | |
| interest 182 1 05 01022 01 2200 110 | |
| Single tax with a USN with an object "Revenues" (for tax periods, expired before January 1, 2011) | tax 182 1 05 01012 01 1000 110 |
| cerencing 182 1 05 01012 01 2100 110 | |
| penalties 182 1 05 01012 01 3000 110 | |
| interest 182 1 05 01012 01 2200 110 | |
| Minimum tax with USN | tax 182 1 05 01021 01 1000 110 |
| penches 182 1 05 01021 01 2100 110 | |
| penalties 182 1 05 01050 01 3000 110 | |
| interest 182 1 05 01050 01 2200 110 | |
| Minimum tax with USN (paid (recovered) for tax periods, expired until January 1, 2011) | tax 182 1 05 01030 01 1000 110 |
| penches 182 1 05 01030 01 2100 110 | |
| penalties 182 1 05 01021 01 3000 110 | |
| interest 182 1 05 01021 01 2200 110 | |
| Insurance contributions | ||
|---|---|---|
| Purpose | CBC 2017. | CBC 2016. |
| Pension contributions | ||
| on insurance pension | 182 1 02 02010 06 1000 160 | 392 1 02 02010 06 1000 160 |
| 182 1 02 02010 06 1010 160 | ||
| on a cumulative pension | 182 1 02 02020 06 1000 160 | 392 1 02 02020 06 1000 160 |
| at extra charge to pensions for members of flight crews of civil aviation aircraft: - During the periods before January 1, 2017 | 182 1 02 02080 06 1000 160 | 392 1 02 02080 06 1000 160 |
| - During the periods after December 31, 2016 | 182 1 02 02080 06 1010 160 | |
| at extra charge to a pension to employees of the coal industry organizations: - During the periods before January 1, 2017 | 182 1 02 02120 06 1000 160 | 392 1 02 02120 06 1000 160 |
| - During the periods after December 31, 2016 | 182 1 02 02120 06 1010 160 | |
| in a fixed amount of insurance pension (from incomes no more limit quantity): - During the periods before January 1, 2017 | 182 1 02 02140 06 1100 160 | 392 1 02 02140 06 1100 160 |
| - During the periods after December 31, 2016 | 182 1 02 02140 06 1110 160 | |
| in a fixed amount of insurance pension (from income above the limit value): - During the periods before January 1, 2017 | 182 1 02 02140 06 1200 160 | 392 1 02 02140 06 1200 160 |
| - During the periods after December 31, 2016 | 182 1 02 02140 06 1210 160 | |
| to the insurance part of the labor pension at an additional rate for employees on the list 1: | 182 1 02 02131 06 1000 160 | 392 1 02 02131 06 1000 160 |
| - During the periods after December 31, 2016 | 182 1 02 02131 06 1010 160, if the tariff does not depend on the special price; 182 1 02 02131 06 1020 160, if the tariff depends on the special price |
|
| to the insurance part of the labor pension at an additional rate for employees on the list 2: | 182 1 02 02132 06 1000 160 | 392 1 02 02132 06 1000 160 |
| - During the periods after December 31, 2016 | 182 1 02 02132 06 1010 160, if the tariff does not depend on the special price; 182 1 02 02132 06 1020 160, if the tariff depends on the special price |
|
| Contributions for compulsory social insurance | ||
| for insurance against accidents in production and occupational diseases | 393 1 02 02050 07 1000 160 | 393 1 02 02050 07 1000 160 |
| in case of temporary disability and due to motherhood: - During the periods before January 1, 2017 | 182 1 02 02090 07 1000 160 | 393 1 02 02090 07 1000 160 |
| - During the periods after December 31, 2016 | 182 1 02 02090 07 1010 160 | |
| Contributions to Mandatory Medical Insurance | ||
| in FFOMS: | 182 1 02 02101 08 1011 160 | 392 1 02 02101 08 1011 160 |
| - During the periods after December 31, 2016 | 182 1 02 02101 08 1013 160 | |
| in FFOMS in fixed size: - During the periods from 2012 to 2016 inclusive | 182 1 02 02103 08 1011 160 | 392 1 02 02103 08 1011 160 |
| - During the periods after December 31, 2016 | 182 1 02 02103 08 1013 160 | |
| Tax under the Patent Taxation System (PSN) | |
|---|---|
| Tax levied in connection with the use of a patent credited to the budgets of urban districts | tax 182 1 05 04010 02 1000 110 |
| penches 182 1 05 04010 02 2100 110 | |
| penalties 182 1 05 04010 02 3000 110 | |
| interest 182 1 05 04010 02 2200 110 | |
| Tax charged due to the use of a patent enrolled in the budgets of municipal districts | tax 182 1 05 04020 02 1000 110 |
| penches 182 1 05 04020 02 2100 110 | |
| penalties 182 1 05 04020 02 3000 110 | |
| interest 182 1 05 04020 02 2200 110 | |
| Tax charged due to the application of the patent taxation system enrolled in the budgets of the cities of the federal significance of Moscow, St. Petersburg and Sevastopol | tax 182 1 05 04030 02 1000 110 |
| penches 182 1 05 04030 02 2100 110 | |
| penalties 182 1 05 04030 02 3000 110 | |
| interest 182 1 05 04030 02 2200 110 | |
| Tax charged due to the application of the patent system of taxation, credited to the budgets of the urban district with intracity division | tax 182 1 05 04040 02 1000 110 |
| penches 182 1 05 04040 02 2100 110 | |
| penalties 182 1 05 04040 02 3000 110 | |
| interest 182 1 05 04040 02 2200 110 | |
| Tax charged due to the application of the patent taxation system credited to the budgets of internal regions | tax 182 1 05 04050 02 1000 110 |
| penches 182 1 05 04050 02 2100 110 | |
| penalties 182 1 05 04050 02 3000 110 | |
| interest 182 1 05 04050 02 2200 110 | |
| State duty | |
|---|---|
| State duty on cases considered in arbitration courts | tax 182 1 08 01000 01 1000 110 |
| State duty on cases considered by the Constitutional Court of the Russian Federation | tax 182 1 08 02010 01 1000 110 |
| State duty on cases considered by the constitutional (statutory) courts of subjects of the Russian Federation | tax 182 1 08 02020 01 1000 110 |
| State duty on cases considered by the Russian Supreme Court | tax 182 1 08 03020 01 1000 110 |
| State duty for state registration: - organizations; - individuals as entrepreneurs; - changes made to the constituent documents of the organization; - liquidation of the organization and other legally significant actions | tax 182 1 08 07010 01 1000 110 |
| State duty for the right to use the names "Russia", "Russian Federation" and formed on their basis words and phrases in the names of legal entities | tax 182 1 08 07030 01 1000 110 |
| State duty for performing actions related to licensing, with certification in cases, if such certification is provided for by the legislation of the Russian Federation, enrolled in the federal budget | tax 182 1 08 07081 01 0300 110 |
| Other government duties for state registration, as well as the commission of other legally significant actions | tax 182 1 08 07200 01 0039 110 |
| State duty for re-issuing a certificate of registration with the tax authority | tax 182 1 08 07310 01 1000 110 |
| Penalties, sanctions, payments for damages | |
|---|---|
| Monetary recovery (fines) for violation of the law on taxes and fees provided for by Art. 116, 118, paragraph 2 of Art. 119, Art. 119.1, p. 1 and 2 tbsp. 120, art. 125, 126, 128, 129, 129.1, Art. 129.4, 132, 133, 134, 135, 135.1 | tax 182 1 16 03010 01 6000 140 |
| Monetary recovery (fines) for violation of tax legislation and fees provided for in Article 129.2 of the Tax Code of the Russian Federation | tax 182 1 16 03020 02 6000 140 |
| Monetary recovery (fines) for administrative offenses in the field of taxes and fees stipulated by the Code of the Russian Federation on Administrative Offenses | tax 182 1 16 03030 01 6000 140 |
| Monetary recovery (fines) for violation of the legislation on the use of cash registers in cash settlements and (or) settlements using payment cards | tax 182 1 16 06000 01 6000 140 |
| Monetary recovery (fines) for violation of the procedure for working with cash and cash transactions and non-fulfillment of duties for monitoring compliance with cash regulations | tax 182 1 16 31000 01 6000 140 |
| Property tax | |
|---|---|
| Property tax of organizations (on property not included in a unified gas supply system) | tax 182 1 06 02010 02 1000 110 |
| penches 182 1 06 02010 02 2100 110 | |
| penalties 182 1 06 02010 02 3000 110 | |
| interest 182 1 06 02010 02 2200 110 | |
| Tax on the property of organizations (for the property included in a unified gas supply system) | tax 182 1 06 02020 02 1000 110 |
| penches 182 1 06 02020 02 2100 110 | |
| penalties 182 1 06 02020 02 3000 110 | |
| interest 182 1 06 02020 02 2200 110 | |
| Land tax | |
|---|---|
| Land tax from sites located within the borders of the internal municipalities of the cities of the federal significance | tax 182 1 06 06 031 03 1000 110 |
| penches 182 1 06 06 031 03 2100 110 | |
| penalties 182 1 06 06 031 03 3000 110 | |
| interest 182 1 06 06 031 03 2200 110 | |
| Land tax from sites located within the borders of urban districts | tax 182 1 06 06032 04 1000 110 |
| penches 182 1 06 06032 04 2100 110 | |
| penalties 182 1 06 06032 04 3000 110 | |
| interest 182 1 06 06032 04 2200 110 | |
| Land tax from sites located within urban settlements | tax 182 1 06 06033 13 1000 110 |
| penches 182 1 06 06033 13 2100 110 | |
| penalties 182 1 06 06033 13 3000 110 | |
| interest 182 1 06 06033 13 2200 110 | |
| Land tax from sites located within the borders of urban districts with intracity division | tax 182 1 06 06032 11 1000 110 |
| penches 182 1 06 06032 11 2100 110 | |
| penalties 182 1 06 06032 11 3000 110 | |
| interest 182 1 06 06032 11 2200 110 | |
| Land tax from sites, rps in the borders of internal regions | tax 182 1 06 06032 12 1000 110 |
| cerencing 182 1 06 06032 12 2100 110 | |
| penalties 182 1 06 06032 12 3000 110 | |
| interest 182 1 06 06032 12 2200 110 | |
| Land tax from sites located within the borders of inter-aided territories | tax 182 1 06 06033 05 1000 110 |
| penches 182 1 06 06033 05 2100 110 | |
| penalties 182 1 06 06033 05 3000 110 | |
| interest 182 1 06 06033 05 2200 110 | |
| Land tax from plots located within the borders of rural settlements | tax 182 1 06 06033 10 1000 110 |
| penches 182 1 06 06033 10 2100 110 | |
| penalties 182 1 06 06033 10 3000 110 | |
| interest 182 1 06 06033 10 2200 110 | |
| Excise | |
|---|---|
| Excise taxes on ethyl alcohol from food raw materials (with the exception of distillates of wine, grape, fruit, cognac, calvadosny, viscous), produced in Russia | tax 182 1 03 02011 01 1000 110 |
| penches 182 1 03 02011 01 2100 110 | |
| penalties 182 1 03 02011 01 3000 110 | |
| interest 182 1 03 02011 01 2200 110 | |
| Excise taxes on ethyl alcohol from non-food raw materials produced in Russia | tax 182 1 03 02012 01 1000 110 |
| penches 182 1 03 02012 01 2100 110 | |
| penalties 182 1 03 02012 01 3000 110 | |
| interest 182 1 03 02012 01 2200 110 | |
| Excise taxes on ethyl alcohol from food raw materials (distillates wine, grape, fruit, brandy, calvadosna, temple), produced in Russia | tax 182 1 03 02013 01 1000 110 |
| penches 182 1 03 02013 01 2100 110 | |
| penalties 182 1 03 02013 01 3000 110 | |
| interest 182 1 03 02013 01 2200 110 | |
| Excise on alcohol-containing products produced in Russia | tax 182 1 03 02020 01 1000 110 |
| penches 182 1 03 02020 01 2100 110 | |
| penalties 182 1 02020 01 3000 110 | |
| interest 182 1 02020 01 2200 110 | |
| Excise taxes on tobacco products produced in Russia | tax 182 1 03 02030 01 1000 110 |
| penches 182 1 03 02030 01 2100 110 | |
| penalties 182 1 03 02030 01 3000 110 | |
| interest 182 1 03 02030 01 2200 110 | |
| Excise taxes on automotive gasoline produced in Russia | tax 182 1 03 02041 01 1000 110 |
| penches 182 1 03 02041 01 2100 110 | |
| penalties 182 1 03 02041 01 3000 110 | |
| interest 182 1 03 02041 01 2200 110 | |
| Excise taxes on straight-rich gasoline produced in Russia | tax 182 1 020 02042 01 1000 110 |
| penches 182 1 03 02042 01 2100 110 | |
| penalties 182 1 03 02042 01 3000 110 | |
| interest 182 1 03 02042 01 2200 110 | |
| Excise taxes on cars passenger and motorcycles produced in Russia | tax 182 1 03 02060 01 1000 110 |
| penios 182 1 02060 01 2100 110 | |
| penalties 182 1 02060 01 3000 110 | |
| interest 182 1 03 02060 01 2200 110 | |
| Excise on diesel fuel produced in Russia | tax 182 1 020 02070 01 1000 110 |
| penches 182 1 020 02070 01 2100 110 | |
| penalties 182 1 03 02070 01 3000 110 | |
| percentages 182 1 03 02070 01 2200 110 | |
| Excise taxes on motor oils for diesel and (or) carburetor (injection) engines produced in Russia | tax 182 1 03 02080 01 1000 110 |
| penches 182 1 03 02080 01 2100 110 | |
| penalties 182 1 03 02080 01 3000 110 | |
| interest 182 1 03 02080 01 2200 110 | |
| Excise taxes on wine, fruit wines, sparkling wines (champagne), wine drinks manufactured without adding rectified ethyl alcohol produced from food raw materials, and (or) alcohol vine or other fruit wort, and (or) wine distillate, and (or) fruit distillate produced in Russia | tax 182 1 03 02090 01 1000 110 |
| penches 182 1 03 02090 01 2100 110 | |
| penalties 182 1 03 02090 01 3000 110 | |
| interest 182 1 03 02090 01 2200 110 | |
| Excise on beer produced in Russia | tax 182 1 03 02100 01 1000 110 |
| penches 182 1 03 02100 01 2100 110 | |
| penalties 182 1 03 02100 01 3000 110 | |
| interest 182 1 03 02100 01 2200 110 | |
| Excise taxes on alcohol products with a volume fraction of ethyl alcohol over 9 percent (with the exception of beer, wines, fruit wines, sparkling wines (champagne), wine drinks made without adding rectified ethyl alcohol produced from food raw materials, and (or) alcohol grape or Other fruit wort, and (or) wine distillate, and (or) fruit distillate) produced in Russia | tax 182 1 03 02110 01 1000 110 |
| penches 182 1 03 02110 01 2100 110 | |
| penalties 182 1 03 02110 01 3000 110 | |
| interest 182 1 03 02110 01 2200 110 | |
| Excise taxes on alcohol products with a volume fraction of ethyl alcohol to 9 percent inclusive (except for beer, wines, fruit wines, sparkling wines (champagne), wine drinks made without adding a rectified ethyl alcohol produced from food raw materials, and (or) alcohol grapes or other fruit wort, and (or) wine distillate, and (or) fruit distillate) produced in Russia | tax 182 1 03 02130 01 1000 110 |
| penches 182 1 03 02130 01 2100 110 | |
| penalties 182 1 03 02130 01 3000 110 | |
| interest 182 1 03 02130 01 2200 110 | |
| Excise taxes on alcohol products with a volume fraction of ethyl alcohol over 9 percent (with the exception of beer, wines, fruit wines, sparkling wines (champagne), wine drinks made without adding rectified ethyl alcohol produced from food raw materials, and (or) alcohol grape or other fruit wort, and (or) wine distillate, and (or) fruit distillate) imported into the territory of Russia | tax 182 1 04 02110 01 1000 110 |
| cerencing 182 1 04 02110 01 2100 110 | |
| penalties 182 1 04 02110 01 3000 110 | |
| interest 182 1 04 02110 01 2200 110 | |
| Excise taxes on fuel furnace household, generated from diesel fractions of direct distillation and (or) secondary origin, boiling in the temperature range from 280 to 360 degrees Celsius produced in Russia | tax 182 1 03 02210 01 1000 110 |
| penches 182 1 03 02210 01 2100 110 | |
| penalties 182 1 03 02210 01 3000 110 | |
| interest 182 1 022210 01 2200 110 | |