It is registered
Ministry of Justice of Ukraine
March 27, 2012
of March 12, 2012 No. 333
About approval of the Instruction concerning application of economic classification of expenses of the budget and the Instruction concerning application of classification of crediting of the budget
1. Approve applied:
3. To department of the government budget of the Ministry of Finance of Ukraine (Lozitsky V.P.) and Management of methodology on servicing of budgets, financial accounting and the reporting of the Public treasurer service of Ukraine (Sushko N. I.) provide provision of this order in accordance with the established procedure on state registration in the Ministry of Justice of Ukraine.
4. (Press service) of the Ministry of Finance of Ukraine (Kosarchuk V. P.) in ten-day time from the date of state registration of this order in the Ministry of Justice of Ukraine to provide to management of communications its promulgation on the official website of the Ministry of Finance of Ukraine on the Internet.
5. Authorize the Public treasurer service of Ukraine (Harchenko S. I.) provide explanations concerning application of economic classification of expenses of the budget and classification of crediting of the budget.
7. To impose control over the implementation of this order on the First Deputy Minister of Finance of Ukraine Myarkovsky A. I. and Chairman of the Public treasurer service of Ukraine Harchenko S. I.
Minister of Finance of Ukraine
Approved by the Order of the Ministry of Finance of Ukraine of March 12, 2012 No. 333
1.1. Economic classification of expenses of the budget is intended for differentiation of expenses of budgetary institutions and receivers of budgetary funds according to economic characteristics of transactions which are performed according to functions of the state and local self-government.
Economic classification of expenses of the budget provides single approach to all participants of the budget process from the point of view of accomplishment of the budget.
1.2. Expenses on tendering on purchase of goods, works and services (namely: expenses on development and mailing of documentation of competitive public purchases are performed by the corresponding codes of economic classification of expenses of the budget depending on economic essence of payment.
1.3. The tax discharge on value added which is included in the price of goods, works and services is performed by that code of economic classification of expenses of the budget by which the principal payment is made, or by code of economic classification of expenses of the budget 2800 "Other current expenses" if the tax discharge belongs to the tax credit of the taxpayer.
Transfer (payment) of income tax is performed by that code of economic classification of expenses of the budget by which payment of the income of physical person is performed.
1.4. Payment of the additionally accrued payments (except penalties and penalty fee) determined by monitoring bodies according to the legislation of amounts of debt taking into account the established inflation index for all the time of delay and annual interests from the overdue amount of the agreement is carried out by that code by which the principal payment shall be registered.
Payment of expenses on transportation, including expenses on risks insurance of transportation of goods, installation, installation, adjustment, procurement of goods and payment of rates (freight) for handling works is performed by that code of economic classification of expenses of the budget on which purchase of goods is performed if it is provided by terms of the contract of purchase.
1.5. Expenses of receivers of budgetary funds are performed by such codes of economic classification of expenses of the budget:
2281 "Researches and developments, separate actions of development in implementation of the state (regional) programs";
2282 "The separate actions for implementation of the state (regional) programs which are not carried to development actions";
2610 "Subsidies and current transfers to the companies (organizations, organizations)";
3210 "Capital transfers to the companies (organizations, organizations)".
1.6. In this Instruction terms and concepts are used in such value:
capital expenditures are expenses which go for acquisition of fixed capital (the equipment and objects of long-term use), non-current assets (including lands, intangible assets, etc.), on capital investments, capital repairs; on creation of the state inventories and reserves; on acquisition of capital assets; irredeemable payments, compensation of the losses connected with damage of fixed capital. Criteria (cost and hour indicators) capital expenditures are regulated by the current legislation;
capital transfers are irredeemable unilateral payments of governing bodies which do not lead to origin or repayment of financial requirements. They are provided on acquisition of capital assets, compensation of the losses connected with damage of fixed capital or increase in the capital of receivers of budgetary funds. To this category also transfer payments to the companies for covering of the losses accumulated by them for a number of years or such which resulted from force majeure join. Irredeemable, irretrievable payments which have disposable and irregular nature both for the supplier (donor), and for their receiver (beneficiary) are considered as capital transfers. Funds which are allocated from the budget as capital transfers have purpose;
current expenses are expenses which go for accomplishment of the budget programs and provide the current functioning of budgetary institutions, carrying out researches, developments, actions and provision of the current transfers to the population and the companies (organizations, the organizations);
subsidies - all this irredeemable current payments to the companies which do not provide compensation in the form of specially caused payments or goods and services in exchange for the registered payments, and also the expenses connected with indemnification of the state companies;
transfers to the population are the current payments to physical persons or provision of financial support in the natural form by it which are provided for increase in their income. Transfers can be provided to the population both in cash form, and by payment of accounts. Similar payments can be separate additive in the budget of certain family or person or compensation of certain expense types, for example, on food, utilities, journey payment, etc.;
transfer payments are irredeemable and irretrievable payments which are not purchase of goods or services, loan granting or payment of outstanding debt.
2.1. Code 2100 "Compensation and charges on the salary"
2.1.1. Compensation code 2110
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