Income tax in the year kosgu. The procedure and terms of payment of income tax for budgetary institutions. Income tax percentage for budgetary enterprises

Depreciation of intangible assets The amount of depreciation of intangible assets as a result of depreciation. – – 422 Impairment of intangible assets Reductions economic benefits and useful potential contained in the object of intangible assets, as a result of its depreciation. 430 Decrease in the value of non-produced assets 430 Decrease in the 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 impairment of the economic benefits and useful potential embodied in an item of non-produced assets, not attributable to changes in fair value in the course of their normal use, as a result of impairment.

Operations of payers (autonomous and budget institutions) for VAT and corporate income tax are reflected under the relevant sub-item of KOSGU (131 “Income from the provision of paid services (work)” or 189 “Other income”) in accordance with accounting policy. Receipts of budgetary, autonomous institutions from the return accounts receivable previous years for previously incurred expenses (incl.
contracts or other agreements terminated due to a breach by the contractor of the terms of the contract or other agreement) are reflected under Article 510 "

Receipts to budget accounts. This is consistent with the current provisions of the instructions, according to which the return of receivables for expenses of previous years is not a restoration of cash expenses of the current financial year. The description of articles 560, 660 “Increase (decrease) in other receivables” has been supplemented.

Kvr and kosgu in 2018 for budgetary institutions

Download KOSGU classification represents the following groupings:

• 100 - income;
• 200 - expenses;
• 300 - receipt of non-financial assets (NA);
• 400 - disposal of NA;
• 500 - receipt of financial assets (FA);
• 600 - retirement of FA;
• 700 - increase in liabilities;
• 800 - reduction of liabilities.

Previously, KOSGU was used in the structure of the budget classification code (BCC), since 2015, in terms of costs, this code has been replaced by a code for types of expenses. Very often the question arises: CWR, what is it in the budget? It is part of the CSC classification, therefore part of the account, and includes a group, subgroup and element of expense types.

Almost every accountant tries to independently figure out what CWR is in the budget, the decoding of which is encoded by three numbers from 18 to 20 digits in the structure of the BCC of budget expenditures.

Changes and new kosgu and kvr in 2018

Property income 120 Property income 121 Operating lease income Income from lease payments (other than contingent lease payments) arising from the provision of property under operating lease agreements. An exception is lease payments when land is provided.
122 Finance lease income Income from non-operating (financial) lease (other than contingent lease payments):

• under an agreement providing for the provision by the lessor of an installment plan for paying rent;
• under leasing agreements.

123 Payments for the use of natural resources Income from payments for the use of natural resources (including water bodies, forests), lease payments for the provision of subsoil plots for the purpose of geological survey, exploration and (or) extraction of minerals, land, other similar payments .

Changes in instructions No. 65n. what should an accountant know?

Impairment losses Financial results due to a decrease in the value of assets from their impairment, not related to depreciation. 290 Other expenses 290 Other expenses 291 Taxes, duties and fees different kind payments to the budgets of all levels. 292 Penalties for violation of legislation on taxes and fees, legislation on insurance premiums Expenses for paying fines, penalties for late payment of taxes, fees, insurance premiums. 293 Penalties for violation of procurement legislation and violation of the terms of contracts (contracts) Expenses for paying fines for violating the legislation on procurement of goods, works and services, as well as paying penalties for violating the terms of contracts (agreements) for the supply of goods, performance of work, provision of services .

What will change in Kosga from 2019

Other economic sanctions Expenses for paying other economic sanctions not included in sub-articles 292-294. 296 Other expenses Expenses not related to articles 210-270 and sub-articles 291-295, including:

• scholarships;
• pay individuals(except for producers of goods, works, services) state bonuses, grants, monetary compensations, allowances, other payments;
• compensation for losses and harm;
• purchase (manufacture) of gift and souvenir products not intended for resale;
• representation expenses, reception and service of delegations.

– 350 Increase in the cost of the right to use an asset An increase in the cost of the right to use an asset when an operating lease item is recognized as a non-financial asset.

Info

V of Directives No. 65n, the paragraph that established the application of subarticle 226 “Other works, services” of KOSGU when concluding an agreement for the modernization of a single functioning system that is not an inventory object was excluded. Typical examples of such systems are security and fire alarm, local area network, telecommunications communication center, etc.

Obviously, the changes are made because the GHS "Fixed Assets" gives the institution a choice of how to account for such systems. Therefore, the use of KOSGU cannot be limited only to code 226 of KOSGU.

When sending athletes, coaches, students to various events (competitions, olympiads, educational practice and other activities) expenses should now be attributed to sub-item 296 "Other expenses" of KOSGU.

Kosgu income tax 2018 for legal entities

• information and documents from the Unified State Register of Legal Entities, the Unified State Register of Individual Entrepreneurs;
• information about registered rights to real estate and transactions with it.

134 Income from compensation of expenses Income from compensation of expenses, including:

• reimbursement of the amount of state duty previously paid when applying to the court;
• payment collected from personnel upon issuance of a work book or an insert in it;
• reimbursement of expenses aimed at covering procedural costs;
• reimbursement of expenses for the commission of enforcement actions by bailiffs.

135 Income from contingent lease payments Income from reimbursement of expenses for the maintenance of property leased in accordance with a lease (property lease) or gratuitous use agreement, incl.
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Attention

V "Classification of the sector government controlled» Instructions No. 65n. They are connected, first of all, with the entry into force of federal accounting standards for public sector organizations "Fixed Assets", "Lease", "Impairment of Assets".

For the purposes of budgetary accounting by administrators of budget revenues, accounting by state (municipal) budgetary, autonomous institutions, individual articles of KOSGU are detailed by sub-articles. Comparative table of KOSGU codes for 2018 (as amended by
order of the Ministry of Finance of Russia dated December 27, 2017 No. 255n) and applied in 2017 is given below.

Liabilities for the payment of taxes, providing for the payment Money to budgets budget system RF, relate to the facts of economic life, in connection with which these obligations should be reflected in accounting. When is a tax liability taken into account?

How to reflect in accounting transactions for the accrual and payment of taxes in institutions? Are tax expenses taken into account for income tax purposes? You will find answers to these and other questions in this article.

What funds are used to pay taxes?

According to paragraph 11, 33 of Regulation No. 640 the costs of paying taxes, the object of taxation of which is the property of an institution, are included in the amount of the subsidy provided to an autonomous institution for the fulfillment of a state task. In this case, we are talking about property tax organizations, land, transport taxes.

The amount of the cost of paying taxes included in the calculation of the subsidy for the state task is adjusted taking into account the coefficient of paid activity.

Thus, the costs of paying property tax, land and transport taxes can be fully or partially covered by a subsidy for the implementation of a state task. If the tax costs are not financed in full by means of the subsidy, then the autonomous institution covers the missing difference from the income received from income-generating activities.

With regard to income tax and VAT, we note the following. Since the object of these taxes is income (profit) from the implementation of paid activities, and not property, these taxes are paid at the expense of such income.

What CCCs are used to pay taxes?

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 the Russian Federation dated July 1, 2013 No. 65n, the costs of an autonomous institution for the payment of:

• tax on property of organizations and land tax (including during the construction of facilities capital construction) are reflected by type of expenses 851 “Payment of corporate property tax and land tax”;
• transport tax - by type of expenses 852 "Payment of other taxes and fees".

The specified codes for the types of expenses are used in conjunction with Article 290 "Other expenses" of KOSGU.

Operations of taxpayers - state (municipal) autonomous institutions for VAT and corporate income tax are recorded under article 130 "Income from the provision of paid services (work)" or 180 "Other income" of KOSGU in accordance with the decision of the institution, adopted within the accounting policy.

What is the procedure for recording taxes in accounting?

In accordance with the above, when calculating taxes in budget accounting, an institution either increases the expenditure side (in relation to property tax, land and transport taxes), or reduces the revenue side (in relation to income tax and VAT).

According to instructions No. 157n, 183n, the following accounts are used to reflect tax amounts in budget accounting:

• 0 303 03 000 "Calculations for corporate income tax";
• 0 303 04 000 “Value added tax calculations”;
• 0 303 05 000 "Calculations on other payments to the budget" (used to reflect transport tax);
• 0 303 12 000 "Calculations on corporate property tax";
• 0 303 13 000 “Land tax calculations”.

In order to reflect in the accounting of an autonomous institution operations for the calculation and payment of taxes, the following correspondence of accounts is used:

Contents of operation	Debit	Credit	Item Instructions No. 183n
Calculation of tax amounts on the basis of accounting statements (form 0504833) with the application of calculations, declarations, other documents confirming the amount of accepted tax liabilities:
– income tax	2 401 10 130 2 401 10 180	2 303 03 000	159, 179
– VAT	2 401 10 130 2 401 10 180 2 401 20 200*	2 303 04 000	159, 179
– other taxes	0 401 20 200 0 109 00 200	0 303 05 000 0 303 12 000 0 303 13 000	159
Paying taxes	2 303 03 000 2 303 04 000 0 303 05 000 0 303 12 000 0 303 13 000	0 201 11 000 0 201 21 000	161, 78

* In terms of VAT on gratuitous transfers.

When reflecting tax accrual transactions, many are wondering how to determine the moment a tax liability arises.

A necessary condition for the recognition of a liability is the establishment of its value. The amount of the tax liability is calculated upon the completion of the financial year and the formation of the taxable base on the reporting date.

In accordance with Art. 9 of the Law on Accounting and clause 7 of Instruction No. 157n, the basis for reflecting information on assets and liabilities, as well as operations with them, in accounting are primary accounting documents.

The primary accounting document for recognizing a tax liability at the end of the year is a tax return.

At the same time, as part of the formation of an accounting policy, an institution has the right to choose another document for recognizing tax liabilities.

The deadline for submitting tax returns, as a rule, is set not in the reporting year, but in the next one (for example, for corporate property tax, the declaration must be submitted no later than March 30 of the year following the expired tax period, for land tax - no later than February 1 of the year following the expired tax period).

Thus, the amount of tax can be calculated both at the end of the year and in the following year when preparing tax returns. Neither the Law on Accounting nor Instruction No. 157n contain direct instructions on how to determine the moment of recognition of a tax liability in accounting at the end of the financial year in the case when the establishment of the value of the obligation occurs in the year following the reporting year.

According to the explanations given in the Letter of the Ministry of Finance of the Russian Federation dated December 26, 2016 No. 02‑07‑10/77857, when determining the period in which tax liabilities will be reflected and expenses on them recognized, it is necessary to take into account general principle uniform and proportional formation of income and expenses, in which income and related expenses are recognized in the reporting period in which they arise based on the conditions of the facts of economic life. If an institution in the course of its activities provides paid services for which income is taken into account, then the expenses associated with the receipt of such income (including expenses on tax liabilities) should be included in the period in which income is reflected (for which tax liabilities are calculated).

At the same time, the Ministry of Finance notes: an institution has the right to establish in its accounting policy a different procedure for recognizing tax liabilities. In other words, if an institution, in accordance with the approved accounting policy, accrues a tax liability at the end of the reporting year, despite the fact that the tax return will be filed next year, this will not contradict the current legislation of the Russian Federation on accounting.

Thus, a tax liability can be accepted in accounting either in the period in which it is calculated (in the year following the reporting year), or in the period for which it is calculated (in the reporting period). The specific procedure for recognizing these obligations is established as part of the formation of the accounting policy of the institution. Although the letter discussed the situation with respect to recipients of budgetary funds, in our opinion, a similar approach can be applied when recognizing tax liabilities by autonomous institutions.

In the earlier Letter of the Ministry of Finance of the Russian Federation dated 08.11.2013 No. 02‑06‑010/47818, the procedure for recognizing tax liabilities is not considered in such detail. It informs that the acceptance of the obligation to pay (transfer) tax (in particular, land), including in the amount of advance tax payments, arises from the date of accrual of these payments. Tax accrual transactions are reflected on the basis of an accounting statement with the attachment of calculations, declarations, and other documents confirming the amounts of obligations assumed.

This conclusion does not link the fact of recognizing a tax liability with a specific financial year (tax period). Therefore, taking into account these explanations of the Ministry of Finance, an accountant can draw up a tax calculation and issue an accounting certificate both at the end of the reporting year and next year before the deadline for its submission, and on the basis of these documents, recognize the tax liability in accounting.

The amount of property tax calculated for 2016 amounted to 120,000 rubles. The costs of an autonomous institution for the payment of tax are fully covered by the funds of the subsidy provided for the fulfillment of the state task. According to the established accounting policy, the recognition of expenses for the payment of taxes at the end of the year is carried out at the end of the reporting year on the basis of the issued accounting statement with the calculation attached. Tax expenses are not included in the cost of services.

In the accounting of taxes in institutions, the following entries will be reflected:

An autonomous institution rents out premises. The rent amounted to 50,000 rubles. (including VAT (18%) - 7,627 rubles). Income tax on rental income amounted to 8,475 rubles.

The figures are given conditionally, other expenses and deductions that reduce the taxable base are not taken into account.

According to the accounting policy of the AC, the amounts of taxes are reflected under Article 180 of KOSGU.

In accordance with the provisions of Instruction No. 183n and the explanations given in the Letter of the Ministry of Finance of the Russian Federation dated July 1, 2016 No. 02-06-10 / 38856, transactions will be reflected in tax accounting in institutions as follows:

			Amount, rub.
Accrued rental income	00000000000000120 2 205 21 000	00000000000000120 2 401 10 120
Rent paid into account	00000000000000000 2 201 11 000	00000000000000120 2 205 21 000
	Increase off-balance sheet 17 (code 120 KOSGU)
VAT charged	00000000000000120 2 401 10 120	00000000000000180 2 303 04 000
Accrued income tax	00000000000000120 2 401 10 120	00000000000000180 2 303 03 000
VAT paid to the budget	00000000000000180 2 303 04 000	00000000000000000 2 201 11 000
		Decrease off-balance sheet 17 (code 180 KOSGU)
Income tax paid to the budget	00000000000000180 2 303 03 000	00000000000000000 2 201 11 000
		Decrease off-balance sheet 17 (code 180 KOSGU)

Are property taxes considered for tax purposes?

Expenses for paying taxes can be taken into account when calculating income tax as part of other expenses on the basis of paragraphs. 1 p. 1 art. 264, Art. 252 of the Tax Code of the Russian Federation, provided that such expenses are economically justified, documented and made for the implementation of activities aimed at generating income. However, the following must be taken into account.

According to paragraphs. 14 p. 1 art. 251 of the Tax Code of the Russian Federation, autonomous institutions that receive targeted funding in the form of subsidies are required to keep separate records of income (expenses) received (incurred) within the framework of targeted funding.

The provisions of paragraph 1 of Art. 272 of the Tax Code of the Russian Federation establishes that the taxpayer's expenses that cannot be directly attributed to the costs of a specific type of activity are distributed in proportion to the share of the corresponding income in the total volume of all income of the taxpayer.

By virtue of the provisions of the above articles of the Tax Code of the Russian Federation, expenses incurred by autonomous institutions at the expense of targeted financing are not taken into account when forming the income tax base and are not subject to distribution in proportion in accordance with paragraph 1 of Art. 272 of the Tax Code of the Russian Federation.

As already noted, the amount of a subsidy for the performance of a state task provided to an autonomous institution from the budget is calculated on the basis of the standard costs for the provision of public services, the standard costs associated with the performance of work, taking into account the costs of maintaining real estate and especially valuable movable property assigned to behind the institution or acquired by it at the expense of funds allocated to it by the founder for the acquisition of such property, including land plots(with the exception of property leased or transferred for gratuitous use), the cost of paying taxes, which recognize the property of an institution as an object of taxation (clauses 11, 33 of Regulation No. 640). At the same time, the values ​​​​of standard costs for the provision of public services (performance of work) are subject to approval (clauses 14, 15 and 32 of Regulation No. 640).

Thus, the expenses that are not taken into account by autonomous institutions when determining the base for income tax include actually incurred expenses (including the payment of land, transport taxes, property tax), calculated on the basis of standards that should be covered from the funds of the target funding in the form of subsidies. Expenses incurred in excess of standard costs, provided that these expenses relate to both income-generating activities and statutory budgetary activities, if they meet the criteria of Art. 252 of the Tax Code of the Russian Federation are subject to distribution in accordance with paragraph 1 of Art. 272 of the Tax Code of the Russian Federation. This conclusion was made in the letters of the Ministry of Finance of the Russian Federation No. 03‑03‑06/3/73328 dated 08.12.2016, No. 03‑03‑06/3/79616 dated 12.30.2016, No. 03‑03‑06/3/ dated 03.11.2016 64622.

It is worth noting that earlier the specialists of the financial department had a different point of view: institutions that receive subsidies have the right to take into account only those expenses (including tax expenses) that are directly related to doing business. At the same time, a proportional division of taxes between the statutory budget and entrepreneurial activity ch. 25 of the Tax Code of the Russian Federation is not provided for (letters of the Ministry of Finance of the Russian Federation dated 04.02.2015 No. 03-03-06/4/4305, dated 30.04.2015 No. 03-03-06/4/25397).

* * *

Summarizing the above material, we highlight the main points:

1) the costs of paying property tax, land and transport taxes (property taxes) are taken into account when determining the amount of the subsidy for the implementation of the state task. VAT and income tax are paid only at the expense of income received from paid activities;

2) when reflected in accounting, the amounts of property taxes are attributed to an increase in expenses, and the amounts of VAT and income tax - to a decrease in income;

3) based on the provisions of the accounting policy, a tax liability can be accepted in accounting both in the period in which it is calculated (in the year following the reporting year) and in the period for which it is calculated (in the reporting period);

4) for the purpose of calculating the income tax, the costs of paying property taxes, covered by the subsidies, shall not be taken into account. Expenses incurred in excess of standard costs are distributed between statutory activities and income-generating activities. Part of these expenses, which is related to paid activities, can be taken into account when determining the taxable base as part of other expenses.

L. Lartseva, expert of the journal

"Autonomous Institutions: Accounting and Taxation", March, 2017

At the end of the year, f.769 reflects accounts payable on account 130 2 20531 section income. The founder says that account 30305 cannot be reflected with KDB 130, that account 30305 is not linked to 130, it should be CWR 852 and will be included in Expenses in f.769. We pay tax from the current account, if we paid from our personal account at 130, the payment did not go through, but went through the CWR, and not as a decrease in income. Explain the situation.

Answer

Reflect income tax on account 303.03.

Code 852 is applied to this account only by state institutions and authorities. Autonomous institutions apply income code 130 or 180 to this account.

This is directly stated in the instructions approved by the order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n.

How to reflect the accrual and payment of income tax in accounting

Organize accounting of accrued and paid amounts of income tax (advance payments) on account 303.03 “Calculations on corporate income tax” (clause 263 of Instructions to the Unified Chart of Accounts No. 157n).

Keep analytical accounting for the account in a multi-graph card (f. 0504054) or in the Card for Accounting for Funds and Settlements (f. 0504051) (clauses 264-265 of the Instructions for the Unified Chart of Accounts No. 157n).

The procedure for recording transactions related to the accrual and payment of income tax depends on the type of institution.

In the accounting of state institutions:CWR and KOSGU

Pay income tax according to the expense type code 852 “Payment of other taxes and fees”.

For reference: in accounting and reporting, expenses for the payment of income tax must go under article KOSGU 290 “Other expenses”. That is, they need to be reflected on the account that is linked to this code: 401.20.290 , 304.05.290 .

This is stated in sections III, V of the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n.

postings

This procedure is established by paragraphs 104, 111 of Instruction No. 162n.

In the accounting of autonomous institutions:

The accrual of income tax and its payment to the budget reflect the postings:

№	Contents of operation	Account debit	Account credit
1.	Accrued income tax:
	- from income from the sale of non-financial assets;	2.401.10.172	2.303.03.000
	- from rental income;	2.401.10.120
	- from income from paid works, services;	2.401.10.130
	- from other income (for example, from gratuitous receipts)	2.401.10.180
2.	Income tax paid to the budget	2.303.03.000	2.201.11.000
		Decrease off-balance account 17 (analytics code 130 or 180)
Use account 2.201.21.000 if the institution is serviced by a bank.

This procedure is established by paragraphs 159, 179 of Instruction No. 183n.

Note! Always transfer income tax to the budget to reduce income under articles KOSGU 130 or 180. Which of these articles to use, you will set in the accounting policy. In this case, the object of taxation does not matter. Always apply one article, regardless of the type of income - trade, rent, damages, etc. This is stated in section V of the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. This requirement applies to payments, not accruals. Therefore, charge tax in accounting according to different KOSGU codes (depending on the operation), and pay according to a single KOSGU code. For example, on the 130th. Of course, so that there is no confusion, it is logical to calculate and pay tax according to a single KOSGU code. But since there are no official clarifications on this issue, agree on the procedure for calculating income tax with the founder and fix it in the accounting policy.

We need clarification on the lease. We are a budgetary organization (school) to which tax to attribute rental income? If the tax is 120, then from which tax should income taxes and VAT be paid on rent? We need a legally competent answer with references to legislation.

Answer

Answered by Elena Pavlenko expert

The attribution of expenses by KOSGU codes is determined by Order No. 65n. Therefore, income from the rental of property should be received according to KOSGU 120.

The accrual of VAT and income tax is carried out according to the same KOSGU code for which the income from renting out property is accrued, i.e. according to KOSGU 120 (clauses 131, 151 of Instruction No. 174n).

Of course, it would be logical to transfer these taxes according to KOSGU 120, but section V of Order No. 65n establishes that the operations of taxpayers - state (municipal) autonomous and budgetary institutions for VAT and corporate income tax are reflected under the corresponding article of KOSGU (130 or 180 ) in accordance with the decision of the institution, taken as part of its accounting policy. Therefore, the amount of VAT and income tax accrued from the rent must be transferred to the budget under Article 130 or 180 of KOSGU. You can choose any of them. The main thing is to fix it in the accounting policy.

You can set a single KOSGU code for these taxes, for example, 130. This will help to avoid accounting errors. At the same time, there are no official clarifications on the use of a single KOSGU code. Therefore, such a decision must be agreed with the founder and fixed in the accounting policy.

KVR and KOSGU are special ciphers that are necessary for the work of public sector accountants. Let's talk about the changes in 2019 in the use of expense type codes (KVR) and the classification of operations of the general government sector (KOSGU).

New provisions are established in the Order of the Ministry of Finance dated June 8, 2018 No. 132n (as amended on November 30, 2018) regarding the formation of budget classification codes. Now budgetary and autonomous institutions are required to apply the new procedure when determining CWR for all transactions.

The rules for the formation of KOSGU have also been changed - a new Order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n (as amended on November 30, 2018). Working according to the old rules is unacceptable!

Recipients of budgetary funds, such as the main managers of budgetary funds (GRBS), state, budgetary and autonomous institutions, must keep records, draw up plans and reports according to uniform standards and in accordance with the requirements of the law. The 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) expenditures 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.

Since 2019, the procedure for applying the CSC and KOSGU has been changed!

Basic concepts of CWR and KOSGU

Even for those who know what KOSGU is in the budget, decoding can be difficult. The classification of general government transactions is part of the classification of the account, 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 has not been used by recipients of funds when forming plans for income and expenses, but is used in accounting and reporting. In 2019, it is required to apply it for institutions and organizations of the public sector when drawing up a working chart of accounts, maintaining records and reporting. The procedure for approving the chart of accounts for budgetary accounting is enshrined in Order No. 162n of the Ministry of Finance (as amended on March 31, 2018).

OSGU classification is the following groupings:

• 100 - income;
• 200 - expenses;
• 300 - receipt of non-financial assets (NA);
• 400 - disposal of NA;
• 500 - receipt of financial assets (FA);
• 600 - retirement of FA;
• 700 - increase in liabilities;
• 800 - reduction of liabilities.

Previously, KOSGU was used in the structure of the budget classification code (BCC), since 2015, in terms of costs, this code has been replaced by a code for types of expenses.

Very often the question arises: CWR - what is it in the budget? It is part of the CSC classification, hence part of the account. It includes a group, a subgroup, and an expense type element. Almost every accountant tries to independently figure out what CWR is in the budget, the decoding of which is encoded by three numbers from 18 to 20 digits in the structure of the BCC of budget expenditures.

CWR is represented by the following groups:

• expenses for payments to personnel in order to ensure the performance of functions by state (municipal) bodies, state institutions, management bodies of state extra-budgetary funds;
• purchase of goods, works and services to meet state (municipal) needs;
• social security and other payments to the population;
• capital investments in objects of state (municipal) property;
• intergovernmental transfers;
• provision of subsidies to budgetary, autonomous institutions and other non-profit organizations;
• service of the state (municipal) debt;
• other appropriations.

Special cases in the application of KOSGU and CWR in 2019

The reflection in 2019 of some expenses for KOSGU in accounting has changed. Legislators introduced completely new codes, for example, to reflect receipts. The names of the old encodings have also been changed and the values ​​of the existing ones have been expanded.

So, for example, a new KOSGU 266 was introduced, which should include social benefits and compensations provided to the staff of a state (municipal) institution in cash. What should be attributed to these social benefits? At KOSGU 266, include temporary disability benefits for the first three days of illness. That is, an allowance paid at the expense of the employer. It is also necessary to refer to this code monthly allowance for the care of a child under three years old (in the amount of 50 rubles). All categories of payments and compensation are enshrined in Art. 10.6.6 Chapter 2 of Order No. 209n.

Officials from the Ministry of Finance brought to the user a separate Letter dated 06/29/2018 No. 02-05-10 / 45153, which reflects guidelines on the use of new KOSGU.

Also, in the practice of procurement for several CWRs, questions arise with the correct reflection of codes, which is determined by the application of the classification. For this case, digits 34-36 of the procurement identification code are formed in a special way: “0” is put in 34-36 digits if these expenses are subject to reflection for several CVRs.

table of correspondence

Since the CWR is a larger grouping than KOSGU, in order to simplify the application of the corresponding codes, the Ministry of Finance approved a correspondence table. A comparison of CWR codes and KOSGU codes for 2019 for budgetary institutions and public sector organizations is presented in the table. The document contains last changes to be applied in 2019.

Liability for violation

It is worth separately designating the level of responsibility that is provided for violation of budget legislation. In fact, the level of punishment for incorrect reflection of CWR and KOSGU in the accounting of institutions directly depends on their type.

For example, if a public institution makes a mistake, and the business transaction is reflected in the wrong CWR, controllers have the right to recognize such a mistake as misuse of budget funds. For violations of this nature, administrative liability is provided for under Article 15.14 of the Code of Administrative Offenses.

With budgetary institutions, things are different. So, in the agreement on bringing the subsidy to the implementation of the state or municipal task of the CWR, it is not indicated. Therefore, the budgetary organization determines the encodings on its own. And it is impossible to attract a state institution for misuse with the wrong choice of CWR. However, the wrong code will be reflected in the reporting - and this is already a violation of the rules for accounting (Article 15.11 of the Code of Administrative Offenses) and reporting (Article 15.16.6 of the Code of Administrative Offenses).