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FARMON-PRIKAZ OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF TAJIKISTAN

of December 28, 2004 No. 159

1. Approve Budget classification according to the income and expenses and to enact it since January 1, 2005.

2. To department of the government budget, the Central Treasury, Management of methodology of financial accounting, the reporting and audit together with other managements and departments to develop new forms of the reporting and budget documentation according to new Budget classification according to the income and expenses.

3. Consider the Classification of the income and expenses of the budget of the Republic of Tajikistan approved by the order of the Ministry of Finance of the Republic of Tajikistan of May 15, 1999 No. 82 which voided since January 1, 2005.

 

Minister

S. Nadzhmidinov

SUMMARY

Classification of the income and expenses of the budget of the Republic of Tajikistan

Classification of the government budget of the Republic of Tajikistan is hereunder provided. This classification is constituted according to requirements of the Republic of Tajikistan and the established requirements of the State Financial Statistics.

The document consists of seven tables of the general public finances relating to various areas of accounting.

List of tables:

A. State revenues and grants

B. Functional classification

B. Economic classification of the public expenditures and crediting less repayment sums

G. Financing on type the creditor

D. Financing on type the debt tool

E. Outstanding debts as the holder of debt obligation

Zh. Outstanding debts on type the debt tool Also the document contains the Section of instructions

 

Section I. Classification of the income and expenses

Table A. State revenues and grants

 

I. Total income and grants (II+VII)

II. Total income (III+V)

Iii.Tekushchiye income (IV+V)

IV. Tax revenues

 

1. Income taxes and income taxes

1.1. The income taxes from physical persons and the income tax from legal entities

1.1.1. The income taxes from physical persons

1.1.2. The income tax from legal entities

1.1.3. The minimum tax on the income of the companies

2. Social taxes

2.1. Social taxes

2.1.1. Social taxes

3. The property taxes and on the earth

3.1. The property taxes and on the earth

3.1.1. Non-personal taxes

3.1.2. The land tax from legal entities

3.1.3. The land tax from physical persons

3.1.4. The single tax for Producers of agricultural products

3.1.5. Taxes on financial capital transactions

3.1.6. Taxes on other personal property

4. Sales tax, VAT

4.1. Sales tax

4.1.1. Tax of sales on cotton fiber

4.1.2. The sales tax on aluminum

4.1.3. Retail sales tax

4.2. VAT

4.2.1. Internal VAT

4.2.2. External VAT

4.2.3. Internal tax on users of highways

4.2.4. external tax on users of highways

4.3. The tax paid on the simplified system

4.3.1. The tax paid on the simplified system

5. Excises

5.1. Internal excises

5.1.1. The alcohol (denatured)

5.1.2. Vodka

5.1.3. Wine

5.1.4. Champagne

5.1.5. Cognac

5.1.6. Beer

5.1.7. Tobacco products

5.1.8. Fuels and lubricants

5.1.9. Gasoline

5.1.10. Jewelry from gold, platinum or silver

5.1.11. Other

5.2. External excises

5.2.1. The alcohol (denatured)

5.2.2. Alcoholic drinks

5.2.3. Tobacco products

5.2.4. Fuels and lubricants

5.2.5. Gasoline

5.2.6. Jewelry from gold, platinum or silver

5.2.7. Other

6. Other external taxes on trade and transaction

6.1. Other external taxes on trade and transaction

6.1.1. Customs duties

6.1.2. Advance receipts from Customs Service

6.1.3. Profit on currency transactions

6.1.4. Exchange tax

7. Other internal taxes on goods and services

7.1. Other internal taxes on goods and services

7.1.1. Payment for the patent also leaned under the certificate

7.1.2. Tax on owners of vehicles

7.1.3. Bonuses

7.1.4. Royalty

7.1.5. State fee

7.1.6. Profits of fiscal monopolies

7.1.7. Taxes on certain types of service

7.1.8. The taxes which are not referred to other categories

 

V. Non-tax receipts

 

8. Receipts from property and business activity

8.1. Receipts from property and business activity

8.1.1. From special means (the actual cash profit of the departmental companies on sales of goods and services)

8.1.2. From the non-financial state companies and the public financial institutions

8.1.3. From national bank of the Republic of Tajikistan (percent, etc.)

8.1.4. From financial institutions (percent, etc.)

8.1.5. Other (utilities, etc.)

9. Administrative charges and fees

9.1. Administrative charges and fees

9.1.1. Payment for administrative services

9.1.2. Payment for customs services

9.1.3. Payment for forms of passports

9.1.4. Payment for excise stamps

9.1.5. Receipts from cultural and improving actions

9.1.6. Receipts from the sector of education

9.1.7. Receipts from health care sector

9.1.8. Receipts from scientific and surveying works

9.1.9. Other (utilities, etc.)

10. Penny, penalties and sanctions

10.1. Penny, penalties and sanctions

10.1.1. Penny, and penalties from GAI

10.1.2 Penny and penalties for violations of the tax legislation

10.1.3. The penny and penalties which are not referred to other categories

11. Fees in the pension funds

11.1. Fees in the pension funds

11.1.1. Fees in the pension funds (1%)

11.1.2. Fees in the pension funds (20%)

12. Other non-tax receipts

12.1. Other non-tax receipts

12.1.1. Other non-tax receipts

 

VI. Capital revenues

 

13. Capital revenues

13.1. Capital revenues

13.1.1. Sale of the main capital means

13.1.2. Sales of goods from the state inventories

13.1.3. Sale of intangible assets

13.1.4. Capital transfers from non-state sources

 

VII. Grants

14. Grants

14.1. From abroad

14.1.1. Current

14.1.2. Capital

15. Grants from other levels of national authorities of public administration

15.1. Current

15.1.1. The means received in the form of subventions from different levels of public administration

15.1.2. The means received by mutual calculations from different levels of public administration

15.2. Capital

15.2.1. The means received in the form of subventions from different levels of public administration

15.2.2. Other

 

Table B. Functional classification

 

1. Sector of the government and management

1.1. Executive and legislature, financial and tax and budget policy, foreign policy activities except for economic help to foreign states

1.1.1. Executive and legislature

1.1.2. Financial and tax and budget policy

1.1.3. Foreign policy activities

1.1.4. Other state bodies which are not referred to other categories

1.2. Economic help to foreign states

1.2.1. Economic development aid

1.2.2. The economic help transmitted through the international organizations

1.2.3. The economic help to foreign states which is not referred to other categories

1.3. Basic and applied researches and science

1.3.1. Basic researches

1.3.2. Applied and pilot studies

1.4. Services of general nature

1.4.1. Governing bodies of public service

1.4.2. Bodies of planning and statistical services

1.4.3. Other services of general nature

2. Defense

2.1. Management of military and civil defense

2.1.1. Military needs

2.1.2. Civil defense

2.1.3. The military needs and civil defense which are not referred to other categories

2.2. Other activities in the field of defense

2.2.1. Military aid to foreign states

2.2.2. Applied and pilot studies in the field of defense

2.2.3. The activities in the field of defense which are not referred to other categories

3. Law enforcement agencies and law and order

3.1. Militia service and fire protection

3.1.1. Militia

3.1.2. Fire protection

3.1.3. The militia service and fire protection which is not referred to other categories

3.2. Judicial authorities, bodies of prosecutor's office and courts

3.2.1. Justice

3.2.2. Judicial system

3.2.3. Prosecutor's office

3.2.4. Organization of activities of prisons

3.2.5. Other activities in the field of justice, prosecutor's office and destinies ache systems, not referred to other categories

3.3. Other law-enforcement activities

3.3.1. Homeland security

3.3.2. Applied and pilot studies in the field of law and order

3.3.3. Other expenses for providing, public order and safety

4. Education

4.1. Preschool education and training

4.1.1. Preschool institutions

4.2. Secondary education

4.2.1. Organizations of general education nature

4.2.2. Organizations of professional nature

4.2.3. The secondary education which is not referred to other categories

4.3. The higher and secondary professional education

4.3.1. The organizations providing higher education

4.3.2. The organizations providing secondary professional education

4.3.3. The higher and secondary professional education which is not referred to other categories

4.4. The education which is not divided on levels

4.4.1 Professional development course

4.4.2. Institutes of advanced training

4.5. Other activities in the field of education

4.5.1. Management and supervision in the field of education

4.5.2. Auxiliary activities in the field of education

4.5.3. Applied and pilot studies in the field of education

4.5.4. The activities in the field of education which are not referred to other categories

5. Health care

5.1. Hospitals

5.1.1. Hospitals of wide profile

5.1.2. Specialized hospitals and centers

5.1.3. Maternity hospitals

5.1.4. Rehabilitation centers

5.1.5. The hospitals which are not referred to other categories

5.2. Polyclinics

5.2.1. Polyclinics of wide profile

5.2.2. Dispensaries

5.2.3. Dental polyclinics

5.2.4. Houses of health

5.2.5. The polyclinics which are not referred to other categories

5.2.6. The medical services which are not referred to other categories

5.3. Public health care

5.3.1. Blood transfusion stations

5.3.2. Antiplague stations

5.3.3. Disinfection stations

5.3.4. Immunizatsionny stations

5.3.5. Sanitarno - epidemiological stations

5.3.6. Stations on, fight against HIV/AIDS

5.3.7. Stations of ambulance and emergency medical service

5.3.8. Centers for fight against intestinal diseases

5.3.9. Centers for fight against tropical diseases

5.3.10. Centers of family medicine

5.3.11. Diagnostic centers

5.3.10. Centers of family medicine

5.3.11. Diagnostic centers

5.3.12. Health care promotion

5.3.13. Centers of promotion of reproductive health

5.3.14. The organizations on public health care which are not referred to other categories

5.4. Other activities in the field of health care

5.4.1. Management and supervision in the field of health care

5.4.2. Applied and pilot studies in the field of health care

5.4.3. The organizations connected with deliveries and storage of medicines, the medical equipment, and also other goods of medical appointment

5.4.4. The activities in the field of health care which are not referred to other categories

6. Social insurance and social protection

6.1. Social insurance

6.1.1. State pension plans

6.1.2. Sickness benefits, on pregnancy and childbirth or in connection with temporary loss of disability

6.1.3. Old-age benefits, disability and loss of the supporter

6.1.4. Unemployment benefits

6.1.5. Extra family allowances and child allowances

6.1.6. Other help to the population

6.1.7. The social insurance which is not referred to other categories

6.2. Social protection

6.2.1. Organizations for children

6.2.2. Organizations for adults

6.2.3. Organizations for aged

6.2.4. Sanatoria dispensaries

6.2.5. Other organizations on social protection

6.2.6. The social protection which is not referred to other categories

6.3. Other activities in the field of social insurance and social protection

6.3.1. Management and supervision in the field of social insurance and social protection

6.3.2. Applied researches and experimental developments in the field of social insurance and social protection

6.3.3. The organization of activities of social insurance and the social protection which is not referred to other categories

7. Housing and communal services, ecology and forestry

7.1. Housing and communal services development

7.1.1. Development of housing stock

7.1.2. Municipal development

7.1.3. Housing and communal services development which is not referred to other categories

7.2. Sanitary actions, including control of environmental pollution

7.2.1. Collection and liquidation of garbage, sewer system, cleaning of streets

7.2.2. Sanitary actions, including control of environmental pollution, not referred to other categories

7.3. Forestry

7.3.1. Forestry

7.3.2. National reserves

7.3.3. Other actions for forestry

7.4. Other activities in the field of housing and communal services, ecology and forestry

7.4.1. Management and supervision in the field of housing and communal services, ecology and forestry

7.4.2. Lighting of streets

7.4.3. Water supply

7.4.4. Applied researches and experimental developments in the field of housing and communal services, ecology and forestry

7.4.5. Other activities in the field of housing and communal services, ecology and forestry

8. Culture and sport

8.1. Actions for physical culture and sport

8.1.1. Sporting events

8.1.2. Actions for physical culture

8.1.3. The actions for physical culture and sport which are not referred to other categories

8.2. Cultural and educational institutions and actions

8.2.1. Libraries

8.2.2. Museums and exhibitions

8.2.3. Cultural and educational and entertaining organizations

8.2.4. Protection of historical monuments (GUOP)

8.2.5. The cultural and educational actions which are not referred to other categories

8.3. Mass media

8.3.1. Television and broadcasting

8.3.2. Periodicals and publishing houses

8.3.3. Other mass media

8.4. Other activities in the field of culture and sport

8.4.1. Management and supervision in the field of cultural events

8.4.2. Management and supervision in the field of physical culture and sport

8.4.3. Applied researches and experimental developments in the field of cultural and mass and sporting events

8.4.4. The cultural and mass and sporting events which are not referred to other categories

9. Fuel and energy complex

9.1. Fuel

9.1.1. Coal and other types of solid fuel

9.1.2. Oil and gas

9.1.3. Nuclear fuel

9.1.4. Other types of fuel which are not referred to other categories

9.2. Electric power and other energy carriers

9.2.1. Electric power

9.2.2. Energy carriers, except for electric power

9.2.3. Other energy carriers which are not referred to other categories

9.3. Other activities in the area toplivno - energy complex

9.3.1. Management and supervision in fuel and energy complex

9.3.2. Applied researches and experimental developments in the energy sector

9.3.3. The other activities in the field of fuel and energy complex which are not referred to other categories

10. Agricultural industry fishery and hunting

10.1. Agricultural industry

10.1.1. Management and development of farmlands

10.1.2. Agrarian reforms and settling of lands

10.1.3. Policy in the field of farm prices and the income in rural farms

10.1.4. Development of agricultural production

10.1.5. Veterinary servicing

10.1.6. The fight against agricultural wreckers which is not referred to

10.1.1.-10.1.5. incl.

10.1.7. Actions for irrigational system

10.1.8. The other activities in the field of agricultural industry which are not referred to other categories

10.2. Fishery and hunting

10.2.1. Rybolovedchesky economy

10.2.2. Okhotovedchesky economy

10.3. Other services in the field of agricultural industry, fishery and hunting

10.3.1. Management and supervision in the field of agricultural industry, fishery and hunting

10.3.2. Applied researches and experimental developments in the field of agricultural industry, fishery and hunting

10.3.3. Other activities in the field of agricultural industry, fishery and hunting, not referred to other categories

11. Industry and construction

11.1. The extracting and processing industry

11.1.1. Production and conversion of precious metals and gemstones

11.1.2. Production and conversion of other types of minerals

11.2. Production

11.2.1. Production

11.2.2. The activities in the field of production which are not referred to other categories

11.3. Construction

11.3.1. Construction of industrial buildings and constructions

11.3.2. Construction of office buildings and constructions

11.3.3. Construction of civil buildings and constructions

11.4. Other activities in the field of the industry and construction

11.4.1. Management and supervision in the field of the industry and construction

11.4.2. Applied researches and experimental developments in the sector of the industry

11.4.3. The activities in the field of the industry and construction which are not referred to other categories

12. Transport and communications

12.1. Transport

12.1.1. Water transport

12.1.2. Rail transport

12.1.3. Air transport

12.1.4. System of pipelines and other types of transportation

12.1.5. Road transport and road economy

12.1.6. The transport services which are not referred to other categories

12.2. Communications

12.2.1. Activities and services in the field of communications

12.3. Other activities in the field of transport and communications

12.3.1. Management and supervision in the field of transport and communications

12.3.2. Applied researches and experimental developments in the field of transport and communications

12.3.3. The other activities in the field of transport and communications which are not referred to other categories

13. Other economic activity and services

13.1. Supplying activities, including storage facilities, hotels and restaurants

13.1.1. Trade and warehouse economy

13.1.2. Hotels and restaurants

13.1.3. Supplying and trading activity, including storage facilities, the hotel and restaurant complex which is not referred to other categories.

13.2. Economic development

13.2.1. Tourism

13.2.2. Multi-purpose projects of development

13.2.3. General economic and business activity, except labor organization

13.2.4. General labor organization

13.2.5. The other economic development which is not referred to other categories

13.3. Other economic activity and services

13.3.1. Management and supervision in the field of economy

13.3.2. Applied researches and experimental developments in the sector of economy

13.3.3. The other economic cases which are not referred to other categories

14. The expenses which are not carried to others

14.1. Transactions with the state debt obligations

14.1.1. Transactions with internal state debt obligations

14.1.2. Transactions with external state debt obligations

14.2. Transfers of general nature between various levels of public administration

14.2.1. Transfers of general nature between various levels of public administration

14.3. Other expenses

14.3.1. The other expenses which are not classified by primary groups

 

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