Types of kbk for budgetary institutions. How do I find out the budget classification code? What is KBK? What does it consist of

We have compiled the BCF table for 2017. Codes budget classification changed, from January 1, 12 new codes are in effect. The Ministry of Finance introduced a new code for income tax, insurance premiums, and canceled the minimum tax code. Check on the adapter table what to write in bills.

The Ministry of Finance approved a new KBK for income tax

The new budget classification code (BCC) is 18210101090010000110. Under this code, companies will pay income tax on income on circulating bonds denominated in rubles and issued from January 1, 2017 to December 31, 2021.

The Ministry of Finance sent an order dated 09.06.17 No. 87n with a new code for registration with the Ministry of Justice. This KBK will begin to apply from January 1, 2018, but only after the Ministry of Justice registers the order.

Which KBK have changed in 2017

So what are the 2017 budget classification codes that have changed? Since 2017, use the new BCCs for three main payments:

• there will be a new KBK for corporate income tax from income in the form of profits of controlled foreign companies - 182 1 01 01080 01 1000 110.
• there will be no separate code for the minimum tax. Now the minimum tax under the simplified tax system will be transferred according to the same BCC as the single tax - 182 1 05 01021 01 1000 110.
• the BCF for insurance premiums changed.

Table of current codes of the budget classification (BCK) for 2017

You can figure out on your own which BCC you need to indicate to pay tax (arrears), and which one - to pay a penalty or fine, by reading our instructions further. Now let's go directly to the table with kBK codes for 2017.

KBK 2017. VAT

KBK 2017. Corporate income tax

Budget classification codes 2017. Personal income tax

KBK 2017. Transport tax

KBK 2017. Corporate property tax

KBK 2017. Insurance premiums to the Pension Fund (used only for payment of premiums until December 31, 2016)

See also All changes in insurance premiums

KBK 2017. Insurance premiums to the Pension Fund (applied from January 1, 2017)

KBK 2017. Insurance premiums to the FSS since 2017 and old periods

KBK 2017. Insurance premiums for compulsory medical insurance (applied only for payment of premiums for 2016 until December 31, 2016)

KBK 2017. Insurance premiums for compulsory medical insurance since 2017

KBK 2017. Land tax for companies

KBK 2017. UTII

KBK 2017. USN

KBK 2017. Unified agricultural tax

KBK for patent in 2017

2017 Budget Classification Codes. Individual Property Tax

KBK 2017. Land tax for individuals

KBK 2017. Water Tax

KBK for state duty for 2017

KBK for payment for services and compensation of state expenses in 2017

KBK for fines in 2017

KBK transition table for taxes.

BCK transition table for insurance premiums.

Why do you need KBK

To pay tax, interest or penalty, you fill out payment order... And in field 104, indicate the code that is valid in 2017. We have collected up-to-date budget classification codes. If you are wrong, the tax authorities will not deduct the tax. Test yourself with

For which KBC to pay interest and fines in 2017? The BCC for the payment of interest and fines is different from the codes by which the company pays current payments. Therefore, we made separate tables for penalties and fines.

KBK for VAT for 2017. Penalties and fines.

KBK for income tax in 2017. Penalty and fine

KBK for personal income tax for 2017. Penalty and fine

KBK on transport tax for 2017. Penalty and fine

KBK for corporate property tax for 2017. Penalty and fine

KBK for insurance premiums in 2017 *. Penalty and fine

KBK on land tax for 2017 for companies. Penalty and fine

KBK at UTII in 2017. Penalty and fine

KBK at the simplified tax system in 2017. Penalty and fine

KBK for Unified Agricultural Benefits for 2017. Penalty and fine

KBK for a patent in 2017. Penalty and fine

KBK for property tax of individuals for 2017. Penalty and fine

KBK on land tax for 2017 for individuals. Penalty and fine

You will find it in separate articles.

In our tables, you will find the KBK required to correctly fill in field 104 payments for the transfer of taxes / contributions in 2018.

KBK taxes: for the payment of taxes for organizations and individual entrepreneurs on OSN

KBK taxes: for paying taxes for organizations and individual entrepreneurs in special modes

KBK: insurance premiums-2018

KBK-2018 for payment of other taxes for all organizations and individual entrepreneurs

KBK: Penalty

By general rule upon payment of penalties, the 14-17th digits take on the value "2100". However, there is an exception to this rule:

KBK: fine

When paying a fine, the 14th bit of the KBK, as a rule, the 14-17th digits take the value "3000". But here, one should not forget about exceptional cases:

KBK-insurance premiums (old periods)

If you need to transfer to the INFS contributions for the OPS, OMS or VNiM for the periods that have expired before 01.01.2017, then they are transferred to the CSC, other than the "fresh" CBC:

Budget classification code (BCC) - quite famous abbreviation for accountants, bank tellers, as well as employees of budgetary institutions.

According to the Budget Code Russian Federation, namely No. 145-FZ, the KBK represents the groups of expenses, revenues, as well as sources of budget deficit formation and operations of public law entities.

Budget classification codes are twenty-digit combinations special digital code. They are used for grouping state budget items, compiling and executing them, as well as generating reports on their implementation.

Code structure in case of budget revenues:

1. Administrator (1 to 3 digits represent the main administrator of budget receipts).
2. Types of income (4 digits - group, 5 and 6 - subgroup, 7 and 8 - article, from 9 to 11 - sub-article, 12 and 13 - element).
3. Program / subprogram (from 14 to 17 digits - income subspecies).
4. EKD (economic classification of income, from 18 digits to 20, classifies the operations of the general government).

The first group of the BCK structure consists of three characters. The component “Group” of the types of income of the BCC is represented by one sign, the subgroup - by two.

The signs in a subgroup may be as follows:

• 1 - taxes;
• 2 - receipts at no cost;
• 3 - income from entrepreneurial activity.

An article is represented by two characters, a subentry - three, an element - two, which determine the type of budget.

The structure of the element code and its meaning:

• 01 - federal budget;
• 02 - the budget of the constituent entity of the Russian Federation;
• 03 - local;
• 04 - urban district;
• 05 - municipal district;
• 06 - FIU;
• 07 - FSS RF;
• 08 - FFOMS RF;
• 09 - territorial MHIF;
• 10 - settlement.

Subtype of income (program) presented following:

• 1000 - payment of the main payment;
• 2100 - penalty interest;
• 3000 - fines;
• 2200 - deduction of interest.

EKD specifies the income code and can be represented by three values.

KBK costs represented by the following structure with five elements:

1. The main manager of budgetary funds (from 1 to 3 digits, administrator).
2. Section and subsection (from 4 to 7 digits, two characters each).
3. Target item of expenditure (from 8 to 14 digits, 11 and 12 characters - program, 13 and 14 - subprogram).
4. Type of expenses (15 to 17 digits, three digits).
5. ECR, which classifies public sector transactions related to budget expenditures).

Section and subsection are fleshed out:

• 01 00 - 15 subsections - issues of a national character;
• 02 00 - 8 - national defense;
• 03 00 - 13 - law enforcement and national security;
• 04 00 - 11 - national economy;
• 05 00 - 4 - housing and communal services;
• 06 00 - 4 - environmental protection;
• 07 00 - 9 - education;
• 08 00 - 6 - culture, cinematography, media;
• 09 00 - 4 - sports and health care;
• 10 00 - 6 - social policy;
• 11 00 - 4 - inter-budgetary transfers.

Using the KBK, one determines payment information (their purpose, addressee). Using a correctly specified KBK, you can:

1. Make payment transactions without errors.
2. Be aware of the travel history money.
3. Facilitate the work of employees in the civil service.
4. Competent budget planning and financial management.
5. Loan debt fixation.
6. Guarantee the receipt of funds to the current account and the absence of penalties from the sender.

BCC is reflected in a special field of payment orders, which are intended for tax payments, insurance premiums, penalties and fines.

Among the KBK are following: taxes (personal income tax, VAT, on property, etc.), state duties, fines and damages, STS 6% and 15%, UTII, oil, gas, water, minerals, use of subsoil, insurance premiums.

As an example, consider LLC "Retribution", which conducts deductions in the event of an accident and prof. diseases among employees.

KBK in this case for 2018 will be following:

• 393 1 02 02 050 07 1000 160 - timely transfer of funds;
• 393 1 02 02 050 07 2100 160 - payment of penalties;
• 393 1 02 02 050 07 3000 160 - fines for mandatory payment.

Why is it introduced

Budget classification codes have been used for a long time, but only after the introduction of Order of the Ministry of Finance of the Russian Federation No. 72n and Instructions on the application of the budget classification of the Russian Federation, 20-digit codes began to be used.

The created classification system allows you to quickly transfer and send funds to the recipient from the state nomenclature. KBK are used not only by individual entrepreneurs and in small businesses, but also by large enterprises.

Sometimes the BCF can change, in most documents the BCF is obligatory requisite.

Filling in payment documents

The payment document represents the settlement documentation on the basis of which the banking institution makes money transfers. Form No. 0401060 is used to pay taxes and contributions.

In 2018, the Federal Tax Service is responsible for transferring taxes and insurance premiums, payers will have to submit unified reporting (No. 243-FZ).

Budget classification code indicator in line No. 104 filled in in the following way:

1. Line 16 - recipient - the territorial office of the Federal Tax Service is indicated.
2. Line 22 – unique identificator accruals (UIN) - 0 for current payments.
3. Line 106 - the basis of payment - the code is set in accordance with the Appendices of the Order of the Ministry of Finance No. 107n.
4. Lines 107, 108, 109 (tax period, number of the document for making the payment, date of deduction) - filling in the same way as a payment order for taxes.

If the BCC is specified incorrectly, then the “payments” are either returned to the taxpayer, or they are assigned the status “unclarified”.

As a result, the accounting department is obliged to find the document, and return the payment amount to the current account. In this case, the deadlines for payment of the tax will be violated, the payer will be charged penalties for late payment.

Also held repeated tax payment... There are situations when the company transferred the tax, but was mistaken in the indication of the KBK.

As a result, the amount of the payment went into payment of another tax - one tax will result in an overpayment, and the other - an arrears. The situation is solved by composing a letter and sending it to tax authorities in order to transfer funds from one tax to another. Before that, a reconciliation is carried out. In this case, penalties will still be charged, since the payment deadlines are overdue.

According to the Order of the Ministry of Finance of the Russian Federation No. 230n, in 2018, some budget classification codes were excluded, some were added minor adjustments.

KBK insurance contributions in 2018 for organizations and individual entrepreneurs have an administrator code 182. The codes differ depending on the period for which the company pays.

All BSC of insurance premiums have been updated - for companies and entrepreneurs, at basic and additional rates. In addition, officials divided them at additional rates for employees in hazardous work. For companies that have carried out a special assessment, the codes are not the same as for the rest.

The main terms, methods of establishing, the scope 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, a whole chapter is devoted to this issue - the fourth.

What is KBK

The budget classification is the same for all budgets codification of income, expenses and sources of deficit coverage, with the help of which it is possible to compare the indicators of the indicated budgets. Codification is applied in the budgeting process on a continuous basis, from the moment the budget is formed to the preparation of a report on its implementation.

On the basis of articles 20-23.1 of the Code, the Ministry of Finance of the Russian Federation is assigned unique powers, which imply the consolidation of the list of codes and the rules for assigning budget indicators to them by a regulatory legal act of the ministry - an order.

At the moment, the classification codes are established by the order of the indicated department dated July 1, 2013 No. 65n, which approves the procedure for applying the KBK.

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

Example code structure

KBK is a twenty-character code, while for each component part of the characters, the grouping of digits is different.

For income the codes are as follows:

The first three characters are responsible for the codification of the revenue administrator, that is, they define which agency is responsible for a particular revenue stream.

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 receipts. Each group, in turn, is divided into subgroups. Thus, the first group (tax and non-tax revenues) has eighteen such subgroups, while the second has only seven. A detailed list of all subgroups was approved as part of Order No. 65n.

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

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

At the same time, the exclusive right to establish the list and names of sections of expenses (there are fourteen of them), 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 targeted articles, not everything is so simple. Starting from the 2014 budget, the program method is applied 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, the Budget Code was amended accordingly, entrusting the authority to determine the codes of target items and the rules for their application to the financial authorities of budgets of all levels.

At the same time, the structural component of targeted articles has also changed. First, starting in 2014, the classification was first allowed to use letter designations. Their list is strictly defined by order No. 65n. Secondly, with the program budget, the first two digits in the target item code began to indicate the corresponding state or municipal program, the third digit - to detail the subprogram, and the last four - to codify a specific direction of expenditure.

Where and how to find out the 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 use of a profitable KBKand also where and how to find it.

The solution to this issue can be sites specializing in helping taxpayers. Special services can help fill out a receipt for payment of tax, in which it is now necessary to indicate the BCC.

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

Examples of parsing codes

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

VAT - value added tax

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

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

• for the tax on Russian goods - the code of the income administrator of the budget "182", the first group "1", the subgroup "03", the item of income "01", the sub-article "000", the element "01", the code of the subspecies "1000", KOSGU "110 ", For the payment of penalties for this tax, the subspecies are 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", sub-article "000", element "01", subtype code "1000", KOSGU "110" , for penalties and fines, the subspecies also changes to "2000" and "3000", respectively;
• in the event that goods are imported from another country, the codes will be the same as for Belarusian and Kazakh goods, except for the code of the chief administrator. He will be 153.

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

This tax has only one income 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 collected.

• To pay income tax tax agent in general, the following BCC applies - budget revenue administrator code "182", group "1", subgroup "01", income item "02", sub-article "010", element "01", subspecies code "1000", KOSGU "110" , for the payment of penalties for this tax, the subspecies are changed from "1000" to "2000", for fines - to "3000".
• For entrepreneurs, private notaries and individuals engaged in private practice, the code is as follows - administrator "182", group "1", subgroup "01", income item "02", sub-article "020", element "01", subspecies code "1000 ", KOSGU" 110 ", for fines and penalties subtype the same as for other taxes" 2000 "and" 3000 ", respectively.
• For individuals, to pay tax on income received in the cases specified in article 228 of the Tax Code, the BCC is the administrator "182", group "1", subgroup "01", income item "02", sub-article "030", element " 01 ", subspecies code" 1000 ", KOSGU" 110 ".

UTII - unified tax on imputed income

Paid by organizations and individual entrepreneurswho switched to it voluntarily. Payment is carried out according to the following code: administrator "182", group "1", subgroup "05", income item "02", sub-article "010", element "02", subspecies code "1000", KOSGU "110".

STS - simplified taxation system

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

• For payments of the simplified tax system from income of the KBC the following: administrator "182", group "1", subgroup "05", income item "01", sub-article "011", element "01", subspecies code "1000", KOSGU "110".
• For payments of the simplified tax system with the difference between income and expenses - administrator "182", group "1", subgroup "05", income item "01", sub-article "021", element "01", subspecies code "1000", KOSGU "110 ".
• To enroll the minimum tax - administrator "182", group "1", subgroup "05", income item "01", sub-article "050", element "01", subspecies 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 02 090 07 1010 160.
• Contributions for injuries: 393 1 02 02 050 07 1000 160.

In the course of their activities, taxpayers are obliged to contribute funds to the state treasury. When transferring, one of the required details is the KBK. How do I find out the budget classification code? What is its essence? What is this tricky props for? We will consider these and other questions in this article.

A bit of history

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

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

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

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

Concept

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

Thanks to this sequence, you can immediately find out where the money came from, what is the basis for transferring it, who is the sender and who is the recipient. Essentially, the government budget does not act as the main account. It consists of various branches, between which funds are distributed.

If suddenly, when paying for food, parents need to find the school's budget classification code, how can I find it? Very simple. All provided receipts have a separate field indicating the BCK of a particular organization.

Examples of

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

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

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

Why was the KBK introduced?

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

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

Actually, the purpose of introducing the KBK is clear: to simplify the work of organizations in drawing up programs for the distribution of state budget funds for the next year. In addition, cash flow management has been greatly simplified.

How to find out the code

How do I find out the budget classification code?

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

Changes in the codes occur, albeit rarely, so the reference books change with certain frequency. The current directory for 2017 was 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 individual entrepreneurs and commercial enterprises will not be difficult. In payments, the code is in the "104" field. It is also indicated in tax returns, and in accounting reports for the transfer of taxes, fines, penalties towards the state budget.

Decryption. Administrative section

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

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

How do I find the code for the budget classification of the organization? Look at the first three digits. This is the index of the chief administrator, that is, the one who receives the funds.

For example, when transferring tax, use the numerical combination "182", when transferring contributions to the Social Insurance Fund, use the code "393", for special deductions to the pension fund use the code "392".

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

Income element

The next block is represented by a series of numbers, which are divided into subgroups. Let's consider each of them:

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

How do I find out the budget classification code? The KBK in any receipt will be read without difficulty if you know the purpose of each number.

Program block

Thanks to this block, called a program or subprogram and consisting of four digits, the details of the types of payments that go to the revenue side of the state budget are detailed. For example, the cipher "2000" means interest and interest, "1000" - taxes, "3000" - fines.

Classifying section

The last block, consisting of three digits, helps to correlate payments with a code based on the classification of activities.

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

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

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

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

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

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

New changes 2017

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

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

• For payment for the billing period up to 2017.
• For payment for the billing period from 1.01.17.

The change also affected the code for the minimum tax for "simplified". Starting from the new year, the minimum tax and the single tax will be transferred under one code: 18210501021010000110.

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