Download The KOSGU classification consists of the following groupings:
- 100 - income;
- 200 - expenses;
- 300 - receipt of non-financial assets (NA);
- 400 - retirement of equipment;
- 500 - receipt of financial assets (FA);
- 600 - FA retirement;
- 700 - increase in liabilities;
- 800 - reduction of obligations.
Previously, in the structure of the budget classification code (KBK), KOSGU was used; since 2015, in terms of costs, this code has been replaced by a code for types of expenses. Very often the question arises: KVR, what is in the budget? It is part of the BCC classification, therefore part of the accounting account, and includes a group, subgroup and element of expense types. Almost every accountant tries to figure out on his own what the CVR in the budget is, the decoding of which is encoded by three numbers from 18 to 20 digits in the structure of the BCC of budget expenses.
Kvr and kosgu in 2018 for budgetary institutions
Thus, the costs of ensuring measures to reduce industrial injuries and occupational diseases, starting from 2018, do not relate to subsection 213. Such expenses included activities, for example, to carry out certification of workplaces, labor safety training for certain categories of workers, purchase of special clothing and personal protective equipment for workers engaged in work with harmful and (or) dangerous working conditions, as well as in work in special temperature conditions. conditions and a number of similar expenses.
The accrual of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases remained in subarticle 213. The specified position is given in the positions of the Ministry of Finance: order No. 65n and letter dated 02/16/2017 No. 02-07-07/8786.
Article 290 other expenses
Russian Federation gratuitous and non-refundable transfers to organizations, budgets, implementation of social security, including: 290.1 Payment of taxes (included in expenses), government duties and fees, various types of payments to budgets of all levels, including: - property tax; — land tax, including during the construction of the facility; - transport tax; — income tax if the execution of a tax payment is a budget expenditure obligation; - pollution fee environment; — state duties and fees in cases established by law; — payment of fines, penalties for late payment of taxes and fees, payment of sanctions for late payment for the delivery of goods, works, services, and other economic sanctions; — repayment of tax debts, including by the successor organization.
Which kvr and kosgu to use for government procurement
KOSGU is used in planning. It is used to organize a procurement schedule, product sales and other financial and non-financial transactions. Regulatory regulation Like most processes in the economic sphere, the use of KOSGU is regulated by a number of regulations.
Attention
Of these, the main ones can be identified: KOSGU itself can also be considered a regulatory act applied by the enterprise. Well, of course, you shouldn’t forget about the Budget Code of the Russian Federation, which is the basis of any processes that take place at budget-funded enterprises.
This list can also be supplemented by municipal legislative acts, since many budgetary enterprises and organizations are financed from local budgets and are controlled accordingly by them.
Kosgu code table and correspondence with kvr
KVR is represented by the following groups:
- costs of payments to personnel in order to ensure the performance of functions by state (municipal) bodies, government institutions, management bodies of state extra-budgetary funds;
- procurement of goods, works and services to meet state (municipal) needs;
- social security and other payments to the population;
- capital investments in state (municipal) property;
- interbudgetary transfers;
- provision of subsidies to budgetary, autonomous institutions and other non-profit organizations;
- servicing state (municipal) debt;
- other appropriations.
Special cases when applying KOSGU and KVR in 2018 The reflection of some expenses for KOSGU in accounting in 2018 has changed.
Decoding of KVR 852 in 2018 for budgetary institutions
Classifier of sector operations government controlled consists of the following groups: 100 Income 200 Expenses 300 Receipt of non-financial assets 400 Disposal of non-financial assets 500 Receipt of financial assets 600 Disposal of financial assets 700 Increase in liabilities 800 Decrease in liabilities In this article we will look in more detail at KOSGU 226, which marks a transaction related to expenses for other work and services. As a rule, the most questions are associated with this subgroup, since it is very difficult to determine the operations that, according to the law, relate specifically to it.
This subgroup includes those articles that cannot be classified as 221-225. Next we will look at examples of work and services that this category includes.
This will allow you to use KOSGU more expertly.
Code (article) kosgu: 290
Info
For the purpose of uniform application of the KOSGU and KOSGU classifications, the Ministry of Finance has presented a comparative table of changes in the KOSGU and KVR codes for budgetary institutions in 2018, as well as for other participants in the process (letter dated August 10, 2017 No. 02-05-11/52212). Let's consider the innovations in the form of a table: Also, in the practice of conducting procurement for several CWR, questions arise with the correct reflection of codes, which is determined by the use of classification.
For this case, digits 34-36 of the procurement identification code are formed in a special way: in digits 34-36 “0” is placed if these expenses are subject to reflection across several CWR. Correspondence table Since KVR is a larger grouping than KOSGU, to simplify the application of the corresponding codes, the Ministry of Finance has approved a correspondence table.
Important
It is a classifier of operations carried out at an enterprise and subject to control by government administration. For budgetary institutions, these include all operations carried out at the enterprise.
One of the most complex accounts, in relation to which the most questions arise, is 226. All the difficulties of classifying transactions specifically into this category come down to the fact that it is difficult to classify this or that action into the “other” category.
If we compare this classifier with the chart of accounts, with which they have many similarities, then account 226 can be classified as off-balance sheet expenses. There are a number of services and works for which payment is made and displayed on this account. In fact, all of them are not production.
Documentation
It is not recommended to use a “non-existent” link before receiving an official response. The BP code is determined according to the intended description (purpose) of the product. It is unacceptable to plan and carry out expenses using codes that do not correspond to the documentary description (purpose) of goods, works or services. Before making a transaction, read the technical or other documentation for the purchased product (or technical characteristics similar goods) CVR 200 includes costs not related to procurement. These violations are often associated with accountable expenses.
In order to avoid mistakes, it is necessary to strictly delineate the purpose of expenses: purchases for the needs of the organization or other types. CWR has been applied that does not correspond to the type of institution. Before carrying out a “controversial” operation, double-check yourself.
List of works taken into account in this article In order to reveal in more detail and accurately the picture of displaying an operation under Article 226, let’s consider an example of what works can be displayed on it. Budgetary organizations KOSGU 226 includes a number of works that cannot be displayed in other expense groups. Depending on the specifics of the enterprise’s activities, the following works are displayed here:
- work involving a preparatory stage before the start of production;
- design, development of drawings and plans of objects;
- design work;
- disposal of equipment and other property (not in all cases);
- landscaping;
- and others.
In addition, expenses under subsection 226 of KOSGU include payment for copyright.
Subkosgu 290 transcript in 2018 for budgetary institutions
Correspondence table between CVR and KOSGU for 2018 Download Plan for 2018 in a new way Specialists from the Ministry of Finance published a letter dated August 10, 2017 No. 02-05-11/52212, in which they provided explanations on how to apply the new VR codes in 2018. Now the list of codes has been supplemented with new types of expenses, some group names have been changed.
Let's look at the changes in the links between CVR and KOSGU for 2018 for budgetary institutions in the form of a table. Name of the BP code 2018 Comment 244 “Other procurement of goods, works and services to meet state (municipal) needs” The name of the CWR has been adjusted (the words “to meet state (municipal) needs” have been deleted).
The content of operations has been supplemented (clause
Russian Federation, in accordance with Decree of the Government of the Russian Federation dated December 1, 2004 N 704 “On the procedure for compensation of expenses incurred by organizations and citizens of the Russian Federation in connection with the implementation of the Federal Law “On Military Duty and military service"; - expenses for paying teachers educational institutions implementing general education programs of primary general, basic general and secondary (complete) general education, one-time incentives for high professional excellence and significant contribution to the development of education, in accordance with Decree of the President of the Russian Federation of 04/06/2006 N 324 “On monetary incentives for the best teachers” ; — payment of financial assistance to the unemployed during the period of professional training, retraining and advanced training in the direction of the employment service; — remuneration for school students in labor teams.
Article 290 Other expenses: decoding and selection of CWR
- Compliance with KOSGU and KVR
On the new rules for accounting for expenses of KOSGU (KEC)
At the beginning of 2018, changes to the Order of the Ministry of Finance of Russia dated July 1, 2013 came into force. No. 65n (as amended on June 22, 2018) “On approval of the Directives on the procedure for applying the budget classification of the Russian Federation.” In particular, some KOSGU (KEK) codes are detailed.
Let me remind you that KOSGU is a classification of operations of the public administration sector. These codes separate the operations of public sector institutions by economic content.
As a rule, those who work in the Parus program know KOSGU under the same name or as level 5 analytics, but in 1C it is customary to use a different name - KEC (economic classification codes).
What does the new granularity mean for budgetary practice? accounting? – In accounting since January 1, 2018. Be sure to use new codes. And if in the reports for the 1st and 2nd quarters it was allowed to use “general” KOSGU, the 3rd quarter will need to be submitted with a transcript.
Among the KOSGU codes frequently used by state, budgetary and autonomous institutions, we can highlight 130, 180 and 290. This time we’ll talk about expenses,
Article 290 Other expenses and main sub-items
Most often, questions arise regarding KOSGU 290, and the difficulties have increased. Below is a table of correspondence between KVR and KOSGU
Examples of using KOSGU 290 and KVR 850
If an institution pays taxes, duties and fees, then KVR 851 is used only for property and land taxes, 852 for other taxes and fees, but the fee for environmental pollution should be carried out according to KVR 853 KOSGU 291.
Fines and penalties are paid according to KVR 253 KOSGU 292 only if we're talking about about payment to the budget. But the fine to the supplier for violating the terms of the contract should be carried out in accordance with KVR 853 and KOSGU 293. Please note that a separate account has appeared for the calculation of such fines - 30293.
Other expenses are now carried out according to KOSGU 296 (instead of 290) and KVR 244 or 853, depending on the situation. The account for accruals is 30296 (instead of 30291).
KOSGU in programs
Since changes in classification came into force on January 1, 2018, we recommend checking whether new detailed codes have been added to your program.
- Parus Dictionaries - Budget classification - General government sector transaction codes
- 1C ed. 1.0 Accounting - Chart of Accounts - Economic Classification Codes (ECC)
- 1C ed. 2.0 Regulatory and reference information - Budget classifiers - Economic classification codes (ECC)
Important! If the institution had balances as of January 1, 2018 on accounts that were replaced with new ones this year, it is necessary to replace the balances at the beginning of the year by creating the appropriate entries during the inter-reporting period - Letter of the Ministry of Finance of Russia N 02-06-07/49174, Letter of the Treasury of Russia N 07 -04-05/02-14766 dated 07/13/2018 "On the submission of reports."
Our specialists will help you clean up your balances as of January 1, 2018. Call!
Please enable JavaScript to view the“Target items of budget expenditures” have been supplemented with new areas of expenditure;
However, in to the greatest extent The amendments affected the “Classification of the public administration sector” of Instructions No. 65n. They are primarily related to the entry into force federal standards accounting for public sector organizations "Fixed assets", "Rent", "Impairment of assets".
For the purposes of maintaining budget accounting by administrators of budget revenues, maintaining accounting records by state (municipal) budgetary and autonomous institutions, individual articles of KOSGU are detailed by subarticles. A comparative table of KOSGU codes for 2018 (as amended by the order of the Ministry of Finance of Russia) and those used in 2017 is given below.
2017 | 2018 | |||
---|---|---|---|---|
№ | Name | № | Name | what to consider |
120 | Property income | 120 | Property income | |
121 | Operating lease income | Income from lease payments (other than contingent lease payments) that arise when providing property under operating lease agreements. An exception is rental payments when providing land. | ||
122 | Income from finance lease | Income from non-operating (finance) leases (other than contingent lease payments):
|
||
123 | Payments for the use of natural resources | Income from payments for the use of natural resources (including water bodies, forests), rental payments for the provision of subsoil plots for the purposes of geological study, exploration and (or) extraction of minerals, lands, and other similar payments. | ||
124 | Interest on deposits, cash balances | Interest income on the balance of funds placed in the form of deposits, as well as interest on balances of funds in accounts with the Central Bank of the Russian Federation and in credit institutions. | ||
125 | Interest on loans provided | Interest income:
|
||
126 | Interest on other financial instruments | Income from interest on other financial instruments not included in subarticles 124, 125. | ||
127 | Dividends from investment objects | Income in the form of profit attributable to shares in the authorized (share) capital of business partnerships and companies, or dividends on shares owned by the Russian Federation, constituent entities of the Russian Federation or municipalities, state (municipal) institutions. Income from the transfer of part of the profit of state and municipal unitary enterprises remaining after paying taxes and mandatory payments. |
||
128 | Income from the granting of non-exclusive rights to the results of intellectual activity and means of individualization | Income from the granting of non-exclusive rights to the results of intellectual activity and (or) means of individualization. | ||
129 | Other income from property | Income from property not included in subarticles 121 - 128 of KOSGU. | ||
130 | 130 | Income from the provision of paid services (work), compensation of costs | ||
131 | Income from the provision of paid services (work) | Income from the provision of paid services, work (except for services, work under the compulsory medical insurance program), incl. income of institutions from receipts of subsidies for financial support for the implementation of state (municipal) tasks. | ||
132 | Income from the provision of services (work) under the compulsory health insurance program | Income from the provision of medical services to insured persons within the framework of basic program Compulsory medical insurance. | ||
133 | Fee for providing information from government sources (registers) | Income from fees for providing information from government sources (registers), including:
|
||
134 | Income from reimbursement of expenses | Income from compensation of expenses, including:
|
||
135 | Income from contingent rental payments | Income from reimbursement of costs for the maintenance of property leased in accordance with a lease agreement (property lease) or a gratuitous use agreement, incl. income from compensation of costs (expenses) for paying for utilities, operation and maintenance services of the rented building (premises). | ||
136 | Budget revenues from the return of accounts receivable from previous years | Receipts to budget revenues from the return of receivables from previous years generated by the recipient of budget funds. | ||
140 | Amounts of forced seizure | 140 | Fines, penalties, penalties, damages | |
141 | Income from penalties for violation of procurement legislation and violation of the terms of contracts (agreements) | Income from monetary penalties (fines) for violation of legislation on the procurement of goods, works and services, as well as for violation of the terms of contracts (agreements) for the supply of goods, performance of work, provision of services. | ||
142 | Income from penalties on debt obligations | |||
143 | Insurance claims | Receipts of insurance compensation from insurance organizations. | ||
144 | Compensation for property damage (except for insurance compensation) | Income from monetary penalties (fines) and other amounts in compensation for damage to property, incl. damage to financial assets. | ||
145 | Other income from forced seizure amounts | Other proceeds from monetary penalties (fines) imposed to compensate for damage caused as a result of illegal or misuse of budget funds, other monetary penalties (fines) for violation of legislation in the field of finance, taxes and fees, insurance, securities market, other monetary penalties (fines), from confiscations, compensations, penalties, penalties and amounts of forced seizure not included in subarticles 141 - 144. | ||
- | - | 175 | Exchange differences based on the results of recalculation of accounting (financial) statements of foreign institutions | Exchange differences based on the results of recalculation of accounting (financial) statements of foreign institutions. This subsection of KOSGU is not used to reflect cash receipts and disposals. |
- | - | 176 | Income from valuation of assets and liabilities | Financial result from the assessment of financial and non-financial assets and liabilities, including:
|
180 | Other income | 180 | Other income | |
181 | Unexplained receipts | Payments to be classified as unidentified revenues credited to budgets | ||
182 | Income from free use rights | Income in the form of the difference between the amount of lease payments under an agreement on free use (lease on preferential terms) and the amount of the fair value of lease payments. | ||
183 | Income from subsidies for other purposes | Income of state (municipal) institutions from subsidies for other purposes. | ||
184 | Income from subsidies for capital investments | Income of state (municipal) institutions from subsidies for capital investments. | ||
189 | Other income | Other income of budgets, state (municipal) institutions, not included in other articles of group 100 “Revenue” and subarticles 181 - 184 of KOSGU. | ||
231 | 231 | Domestic debt servicing | Budget expenditures for servicing state (municipal) internal debt, expenses of state (municipal) institutions for paying interest on debt obligations. | |
294 | Expenses for payment of penalties and fines for late repayment of budget loans. | |||
232 | External debt servicing | 232 | External debt servicing | Budget expenditures for servicing public external debt. |
294 | Penalties for debt obligations | Expenses for payment of penalties and fines for late repayment of loans foreign countries(including targeted foreign loans (borrowings), international financial organizations, other subjects international law and foreign legal entities) received in foreign currency. | ||
- | - | 274 | Asset impairment losses | Financial result due to a decrease in the value of assets due to their impairment not related to depreciation. |
290 | other expenses | 290 | other expenses | |
291 | Taxes, duties and fees | Expenses for paying taxes (included in expenses), state duties and fees, various types of payments to budgets of all levels. | ||
292 | Fines for violation of legislation on taxes and fees, legislation on insurance premiums | Expenses for payment of fines, penalties for late payment of taxes, fees, and insurance premiums. | ||
293 | Fines for violation of procurement legislation and violation of the terms of contracts (agreements) | Expenses for payment of fines for violation of legislation on the procurement of goods, works and services, as well as payment of penalties for violation of the terms of contracts (agreements) for the supply of goods, performance of work, provision of services. | ||
295 | Other economic sanctions | Expenses for payment of other economic sanctions not included in subarticles 292 - 294. | ||
296 | Other expenses | Expenses not included in articles 210 - 270 and subarticles 291 - 295, including:
|
||
- | 350 | Increase in the value of the right to use an asset | An increase in the value of the right to use an asset upon recognition of an operating lease accounting item as part of non-financial assets. | |
410 | 410 | Decrease in the value of fixed assets | Income from disposal of fixed assets, incl. from the sale of fixed assets, from compensation for damage identified in connection with a shortage of fixed assets, and other similar income. Operations for the disposal of fixed assets. |
|
- | - | 411 | Depreciation of fixed assets | Amounts of decrease in the value of fixed assets as a result of depreciation. |
- | - | 412 | Impairment of fixed assets | The amount of reduction in economic benefits and useful potential contained in an item of fixed assets as a result of its impairment. |
420 | 420 | Decrease in the value of intangible assets | Income from disposal of intangible assets, incl. from sales, income from compensation for damage identified in connection with the shortage of intangible assets. Operations for disposal of intangible assets. |
|
- | - | 421 | Amortization of intangible assets | Amounts of reduction in the value of intangible assets as a result of depreciation. |
- | - | 422 | Impairment of intangible assets | The amount of reduction in economic benefits and useful potential contained in an intangible asset as a result of its impairment. |
430 | 430 | Decrease in value of non-produced assets | Income from the sale of non-produced assets. Operations for the disposal of non-produced assets. |
|
- | - | 432 | Impairment of non-produced assets | The amount of reduction in economic benefits and service potential embodied in an item of non-produced assets that is not attributable to changes in fair value in the normal course of use as a result of an impairment. |
- | - | 450 | Decrease in the value of the right to use an asset | Operations for the disposal of the right to use an asset associated with the calculation of depreciation on operating lease accounting items. This article of KOSGU is not used to reflect cash receipts and disposals. |
A comparative table of KOSGU codes for 2018 (as amended by the order of the Ministry of Finance of Russia) is given in the “Budget” section, subsection “Budget classification of the Russian Federation”, heading “Methodological office”.
For completeness of reflection in accounting (budget) accounting of information about operations, an institution has the right when forming accounting policy provide additional detail on the following items:
- 310 "Increase in the value of fixed assets";
- 320 “Increase in the value of intangible assets”;
- 330 "Increase in the value of non-produced assets";
- 340 "Increase in the cost of inventories";
- 530 “Increase in the value of shares and other forms of participation in capital” (within the third category of the code).
Previously, institutions could also detail articles:
- 120 "Income from property";
- 130 “Income from the provision of paid services (work);
- 140 "Amounts of forced seizure";
- 180 "Other income";
- 290 "Other expenses".
However, as of January 1, 2018, the details of these articles are provided for by law, so the institution has no right to make any changes.
No changes were made to the analytical groups of the subtype of budget revenues, i.e. no additional detail is provided for them. This means that digits 15 - 17 of account numbers with the KDB classification type are indicated in the same order.
Since KOSGU is used for accounting (budget) accounting purposes and is involved in the formation of the account number, the Russian Ministry of Finance has prepared changes to the charts of accounts and instructions for their use. Draft orders are placed on draft regulatory legal acts. However, before approving these orders, institutions should be guided by existing regulations and record transactions in accordance with them.
Recipients of budget funds, such as chief managers of budgetary funds (GRBS), government, budgetary and autonomous institutions, must keep records, draw up plans and reports according to uniform standards and in accordance with legal requirements. A list of requirements and rules for the use of special codes that determine the corresponding values of the budget (accounting) account is established by the Ministry of Finance for all participants in the process.
For specialists, this means that state (municipal) expenses and revenues are classified according to various criteria: planned and unplanned, current and capital, according to the level of ownership of the corresponding budget, and, consequently, according to the use of special codes, etc.
Even for those who know what KOSGU is in the budget, decoding can be difficult. The classification of operations of the general government sector is part of the account classification, which allows you to group the costs of the public sector of the economy depending on the economic content and includes a group, item and subitem.
Since 2016, KOSGU is not used by recipients of funds when forming plans for income and expenses, but is used in accounting and reporting. In 2018, it is required to apply it to public sector institutions and organizations when drawing up a working chart of accounts, maintaining records and reporting. The procedure for approving the chart of accounts for budget accounting is enshrined in Order No. 162n of the Ministry of Finance.
The KOSGU classification consists of the following groupings:
- 100 - income;
- 200 - expenses;
- 300 — receipt of non-financial assets (NA);
- 400—retirement of equipment;
- 500 — receipt of financial assets (FA);
- 600—FA retirement;
- 700 - increase in liabilities;
- 800 - reduction of obligations.
Previously, in the structure of the budget classification code (KBK), KOSGU was used; since 2015, in terms of costs, this code has been replaced by a code for types of expenses.
Very often the question arises: KVR, what is in the budget?
It is part of the BCC classification, therefore part of the accounting account, and includes a group, subgroup and element of expense types. Almost every accountant tries to figure out on his own what the CVR in the budget is, the decoding of which is encoded by three numbers from 18 to 20 digits in the structure of the BCC of budget expenses.
KVR is represented by the following groups:
- costs of payments to personnel in order to ensure the performance of functions by state (municipal) bodies, government institutions, management bodies of state extra-budgetary funds;
- procurement of goods, works and services to meet state (municipal) needs;
- social security and other payments to the population;
- capital investments in state (municipal) property;
- interbudgetary transfers;
- provision of subsidies to budgetary, autonomous institutions and other non-profit organizations;
- servicing state (municipal) debt;
- other appropriations.
Special cases when using KOSGU and KVR in 2018
In 2018, the accounting treatment of some expenses for KOSGU changed. Thus, the costs of ensuring measures to reduce industrial injuries and occupational diseases, starting from 2018, do not relate to subsection 213. Such expenses included activities, for example, to carry out certification of workplaces, labor safety training for certain categories of workers, purchase of special clothing and personal protective equipment for workers engaged in work with harmful and (or) dangerous working conditions, as well as in work in special temperature conditions. conditions and a number of similar expenses. The accrual of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases remained in subarticle 213. The specified position is given in the positions of the Ministry of Finance: order No. 65n and letter dated 02/16/2017 No. 02-07-07/8786.
For the purpose of uniform application of the KOSGU and KOSGU classifications, the Ministry of Finance has presented a comparative table of changes in the KOSGU and KVR codes for budgetary institutions in 2018, as well as for other participants in the process (letter dated August 10, 2017 No. 02-05-11/52212). Let's look at the innovations in table form:
Also, in the practice of procurement for several CWR, issues arise with the correct reflection of codes, which is determined by the use of classification. For this case, digits 34-36 of the procurement identification code are formed in a special way: in digits 34-36 “0” is placed if these expenses are subject to reflection across several CWR.
table of correspondence
Since KVR is a larger grouping than KOSGU, to simplify the application of the corresponding codes, the Ministry of Finance has approved a correspondence table. A comparison of KVR codes and KOSGU codes for 2018 for budgetary institutions and public sector organizations is presented in a table.
CVR for penalties for delayed wages and for delayed payment of insurance contributions to the Pension Fund of Russia
Question:
To which CVR 852 or 853 do penalties for delay apply? wages and penalties in the Pension Fund of the Russian Federation for delay in payment of insurance premiums?
Answer:
These payments are accounted for in element 853 as other payments.
Rationale:
In accordance with the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n, element 852 “Payment of other taxes and fees” reflects the costs of payment in cases established by the legislation of the Russian Federation:
- transport tax;
- environmental pollution charges;
- state duty (including payment of state duty by the defendant institution under a court decision), fees (including consular);
- other taxes (included in expenses) to the budgets of the budget system of the Russian Federation (with the exception of expenses for paying corporate property tax and land tax, reflected in element 851).
Element 853 “Payment of other payments” reflects expenses for payment of other payments not classified as other subgroups and elements of the group of types of expenses 800 “Other budgetary appropriations”, including:
- fines (including administrative), penalties (including for late payment of taxes and fees);
- payments in the form of shares, membership and other contributions (except for contributions to international organizations);
- payments in the form of contributions to non-profit organizations, as well as contributions to the authorized capital of business companies or the share capital of business partnerships by budgetary institutions acting as their founder (participant);
- payments for the purpose of payment by recipients of budgetary funds of funds as security for applications during competitions and auctions for the supply of goods, works, services for state (municipal) needs, in cases provided for by the Federal Law of April 5, 2013 N 44-FZ “On Contract system in the field of procurement of goods, works, services to meet state and municipal needs";
- expenses for compensation of damage to citizens and legal entities losses incurred by them as a result of the alienation of property belonging to them;
- expenses of state (municipal) budgetary, autonomous institutions for servicing their debt obligations;
- other similar expenses.
Penalties for delayed wages and penalties in the Pension Fund of the Russian Federation for delayed payment of insurance premiums are not taxes or fees; these payments are accounted for in element 853 as other payments.
This material is a response to a private request and may lose its relevance due to changes in legislation.
Boldyr A.A.,
expert of the Professional Support Line in the field of budget and tax legislation