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Ministry of Justice of the Kyrgyz Republic

December 25, 2007

No. 118-07

RESOLUTION OF BOARD OF NATIONAL BANK OF THE KYRGYZ REPUBLIC

of November 30, 2007 No. 51/4

About approval of the State qualifier of payment turnover

(as amended on 08-09-2021)

For the purpose of systematization of information on cashless payments in the territory of the Kyrgyz Republic, forming of system of indicators for flow analysis of non-cash in national currency and ensuring their transparency, the Board of National Bank of the Kyrgyz Republic decides:

1. Approve the provided "State qualifier of payment turnover" it (is applied).

2. To management of bank calculations together with Legal department in accordance with the established procedure to make state registration of this resolution in the Ministry of Justice of the Kyrgyz Republic.

3. This resolution becomes effective since April 1, 2008 after official publication and state registration in the Ministry of Justice of the Kyrgyz Republic.

4. From coming into force of this resolution to recognize invalid Items 1 - 3, 5 - 10 resolutions of Board of National Bank of the Kyrgyz Republic of December 13, 2006 No. 39/9 "About approval of "The state qualifier of the payment turnover" registered in the Ministry of Justice of the Kyrgyz Republic of 19.01.2007, registration No. 06-07.

5. After publication of the registered regulatory legal act to Legal department to inform the Ministry of Justice of the Kyrgyz Republic on publication source (the name of the edition, its number and date).

6. To management of bank calculations to bring this resolution to the attention of the Ministry of Finance of the Kyrgyz Republic, Social fund of the Kyrgyz Republic, commercial banks and JSC Settlement and Savings Company.

7. To send to management of bank calculations the State qualifier of payment turnover to National Statistical Committee of the Kyrgyz Republic for the subsequent state registration in Kyrgyzstandart in accordance with the established procedure.

8. To management of information systems to perform maintaining the State qualifier of payment turnover.

9. To impose control of execution of this resolution on the vice-chairman of National Bank of the Kyrgyz Republic Chokoyev Z. L.

Chairman

Alapayev M. O.

Approved by the Resolution of Board of National Bank of the Kyrgyz Republic of November 30, 2007, No. 51/4

State qualifier of the Kyrgyz Republic

Introduction

The State Qualifier of Payment Turnover (SQPT) is part of the Single system of classification and coding of technical and economic and social information (ESKK TESI) of the Kyrgyz Republic.

GKPO is used by physical persons and legal entities when carrying out cashless payments in the territory of the Kyrgyz Republic according to the legislation of the Kyrgyz Republic, including regulating documents of National Bank of the Kyrgyz Republic.

GKPO is intended for ordering and systematization of information on cashless payments, for ensuring transparency of payments, forming of system of indicators for the purpose of flow analysis of the non-cash in national currency which is carried out in the Kyrgyz Republic.

Subject to classification in GKPO is the purpose of payment which reflect settlement payment transactions in their economic aspect.

Structurally the qualifier consists of two blocks: identifications and names. The block of identification is constructed by hierarchical method of classification with use of serial and serial, consecutive method of coding. Length of specification symbol consists of eight digital signs. The block of the name contains the name of purpose of payment.

Classification of payment turnover of the Kyrgyz Republic includes codes and names of purposes of payment. The payment code consists of the Section, category, group, subgroup, Article, subarticle and element.

The structure of digital specification symbol according to all Sections of the qualifier is presented in the following form:

    

рис.1 к Пост. от 30.11.2007 г. №51-4

Example of coding of subject to classification 11421150 "The excise tax on the cognac made or realized in the territory of the Kyrgyz Republic": 

The code 11421150 means:

1 Income

11 Tax income

114 Taxes on goods and services

1142 Excise tax

11421 The excise tax on the goods made or realized in the territory of the Kyrgyz Republic

114211 Alcoholic products

11421150 Cognacs

Settlement payment transactions of GKPO are grouped in the following Sections:

1 Payments according to the income in the government budget

2 Payments on expenses from the government budget

3 Payments on transactions with assets and liabilities of state-financed organizations

4 Payments for goods and services, assets and liabilities of off-budget organizations

5 Banking activities

System of coding and classification of the Sections "Payments According to the Income in the Government Budget", "Payments on Expenses from the Government Budget", "Payments on Transactions with Assets and Liabilities of State-financed Organizations" are constructed according to the classification structure of these transactions approved by the order of the Ministry of Finance of the Kyrgyz Republic of December 21, 2017 No. 161-p.

Rules of prostanovka of codes of purpose of payment of GKPO are given in appendix A of this document which is its integral part.

In the qualifier are used, along with commonly accepted, the following abbreviations:

- The KR - the Kyrgyz Republic;

- NBKR - National Bank of the Kyrgyz Republic;

- Media - Mass media;

- The VAT - the Value added tax;

- GKV - the State treasurer bill of exchange.

Maintaining GKPO performs National Bank of the Kyrgyz Republic together with the Ministry of Finance of the Kyrgyz Republic.

See the State qualifier of payment turnover (0.15Mb In original language)

Appendix A

(obligatory)

Rules of prostanovka of codes of the qualifier of payment turnover

1. General provisions

1.1. These rules establish procedure for prostanovka of the GKPO codes on settlement payment transactions at stage of creation of payment documents.

1.2. Responsibility for correctness of putting down of the GKPO codes in the payment document is born by the initiator of payment.

1.3. Availability of the GKPO codes in payment documents and their reliability is controlled by bank of the client - the initiator of payment.

1.4. The bank shall refuse the acceptance of the payment document if the payment code does not correspond to purpose of payment, according to GKPO.

2. Procedure for prostanovka of the GKPO codes in payment documents

2.1. The initiator of payment shall provide also prostanovka of the GKPO code:

- In case of execution of payment documents on paper the code of appointment is put down in the field "Payment code", appointment - in the field "Purpose of payment";

- In electronic format for transfer of electronic payment messages on electronic communication channels and telecommunications - in specially allotted fields.

2.2. To inadmissibly use as codes of appointments codes of Sections, categories, groups, subgroups, Articles, subarticles without specifying of elements.

2.3. If transaction does not belong to specific codes of purpose of payment, then for its classification the codes which are referred to as "Other" are used... appropriate section (category, group, subgroup, Article, subarticle).

2.4. Filling more than one payment code in the field "Appointment Code" of the payment document is not allowed. When implementing the transaction having several purposes of payment in the payment document the code of purpose of basic payment is put down.

2.5. In the field "Purpose of payment" of the payment document the initiator of payment shall specify content of specific transaction with indication of details of documents based on which money transfer and/or payment is made (agreement No., date of the agreement, First Name, Middle Initial, Last Name, codes ayyl to okmot and municipal governments in case of payments in the government budget, etc.).                    

Appendix B

(Help)

Contents of Sections 1, 2, 3 GKPO

System of coding and classification of the Sections "Payments According to the Income in the Government Budget KR", "Payments on Expenses from the Government Budget", "Payments on Assets and Liabilities of State-financed Organizations" are constructed according to the classification structure of these transactions approved by the order of the Ministry of Finance of the Kyrgyz Republic of December 21, 2017 No. 161-p.

With respect thereto when using codes of Sections 1, 2 and 3 GKPO it is necessary to be guided by the Instructions enclosed below.

Instructions about procedure for application of Classification of the income, Economic classification of expenses and Classification of transactions with assets and liabilities

I. General provisions

These Instructions about procedure for application of Classification of the income and expenses of the budget of the Kyrgyz Republic are developed according to the principles of the Statistics of public finances of 2001 (further SGF of 2001) accepted by the International Monetary Fund. According to article 14 of the Law "About the Basic Principles of the Budget Right in the Kyrgyz Republic" single classification of the income and expenses is used at all levels of the budget system of the Kyrgyz Republic and provides unification of forms of budget statistics and comparability to the international practice.

The classification codes used in the SGF system are given in this specifying. The codes beginning with figure 1, belong to the income; the codes beginning with figure 2, belong to expenses; the codes beginning with figure 3, belong to all transactions with assets (non-financial and financial) and obligations.

Section II. Classification of the income

Classification of the income of budgets of the Kyrgyz Republic is group of profitable sources of all levels of budgets of the budget system of the Kyrgyz Republic and is based on the legal and other acts of the Kyrgyz Republic determining sources of forming of the income of all levels of budgets of the budget system.

Classification of budget receipts of the Kyrgyz Republic includes codes of categories, groups, subgroups, Articles, subarticles and elements of the income.

The structure of eight-digit code of classification of budget receipts of the Kyrgyz Republic is presented in the following form:

Classification of the income

Category Group Statya Podstatya Subgroup Element

hkh hkhkh hkhkhkh ххххх хххххх хххххххх

2 3 4 5 6 8

The Section "Income" joins the following income groups:

11 - tax income;

12 - fees/assignment on social needs;

13 - the received official transfers;

14 - non-tax income.

Each income group consists of groups of the income. Further disaggregation of subgroups of income code is performed by the relevant articles and subarticles.

The code of element consists of two signs and represents the coding of groups of excise goods, the extracted minerals and the products received from minerals, the selected (extracted) from subsoil underground waters, and also the rent for use of natural resources.

Codes of elements on groups of excise goods are applied when accounting receipts of the excise tax (1142) from the goods made in the territory of the Kyrgyz Republic and imported on the territory of the Kyrgyz Republic.

Codes of elements on groups of the extracted minerals and the products received from minerals, the selected (extracted) from subsoil underground waters are applied when accounting receipt of taxes for use of natural resources (1146).

Codes of elements on groups provided in lease of land in settlements, and also pastures, priselny pastures, pastures of zone of intensive use and distant pastures are applied when accounting receipt by lease of payment for use of natural resources (14152).

Category "Tax income" (11)

The scheme of the tax classification is determined by the taxation object. This category of classification provides receipt of the following groups of the income:

111 - taxes on the income and profit;

113 - taxes on property;

114 - taxes on goods and services;

115 - taxes on international trade and external transactions;

116 - other taxes and fees.

The penalties, penalty fee and sanctions inflicted for violation of existing rules of the tax and customs legislation and connected with specific tax are reflected in accounting together with this tax.

The penalties imposed according to the Code of the Kyrgyz Republic about violations are considered in category 14 "Non-tax income" on the Penalties element (14311110)

The "Taxes on the Income and Profit" group (111) two subgroups include:

1111 Taxes on the income and profit;

1112 Taxes on the special modes.

In subgroup of 1111 Taxes on the income and profit under the article 11111 the Income tax from physical resident persons of the Kyrgyz Republic are considered the following receipts:

- the income tax listed by the employer (the organization, the company, organization) from the income of the hired worker; employers in this case act as tax agents - hold and transfer tax into the budget (11111100);

- the income tax according to the single tax declaration (11111200), paid following the results of calendar year when declaring the income and property of taxpayers - physical persons.

11112 Tax on the income of nonresident persons of the Kyrgyz Republic - receipts of tax on the income of the physical and legal nonresident persons of the Kyrgyz Republic received in the form of dividends and percent, insurance payments, royalties on the performed works and the provided services and other incomes of nonresident persons gained from source in the Kyrgyz Republic are considered.

11113 The income tax - receipts of the income tax are considered (11113100) according to general terms of the taxation of profit of legal entities and individual entrepreneurs, and also tax on percent (11113200).

Codes of subgroup 1112 "Taxes on the special modes" are applied to recognition of the taxes levied on special tax regimes. In this subgroup the following Articles are used: receipts on the single tax (11121), tax on the basis of the patent (11122), tax on simplified taxation system (11123), tax on mining (11124).

11121 Receipts on the single tax

11121100 The single tax for small business entities

11122 The tax on the basis of the patent consists of the Tax elements 11122100 on the basis of the obligatory patent and 11122200 Tax on the basis of the voluntary patent. The tax on the basis of the patent consists of obligatory and voluntary patents

11122100 Tax on the basis of the obligatory patent

11122200 Tax on the basis of the voluntary patent

11123 Tax on simplified taxation system

11123100 Tax on simplified taxation system on the basis of the retail sales tax

11124 Tax on mining

11124100 Tax on mining

1113 The taxes which are not categorized - includes the article 11131 "Taxes on the Gross Income from Kumtor", element 11131100 "Tax on the Gross income from Kumtor" where it is recorded the taxes which arrived from Kumtor GOLD Kompanii Ltd.

The Taxes on Property group (113) two subgroups include:

1131 Property tax;

1132 Land tax.

The subgroup 1131 "Property taxes" is subdivided into Articles the Non-personal taxes (11311) and Taxes on personal estate (11312).

The article "Non-personal taxes" (11311) consists of the following elements: The non-personal tax, not used for implementation of business activity (11311100) and the Non-personal tax, used for implementation of business activity 2 and 3 groups (11311200, 11311300).

The article "Taxes on Personal Estate" (11312) consists of the following elements: Tax on vehicles of legal entities (11312100) and Tax on vehicles of physical persons (11312200).

The article 1132 "Land tax" is subdivided into the following elements: the land tax for use of the personal and garden and garden parcels of land (11321100), the land tax for use of agricultural holdings (11321200) and the land tax for use of lands of settlements and lands of nonagricultural appointment (11321300).

The "Taxes on Goods and Services" group (114) three subgroups include:

1141 General taxes on goods and services;

1142 Excise tax;

1146 Taxes for use of natural resources.

In subgroup of 1141 "General taxes on goods and services" the following Articles are selected:

11411 The value added tax - receipts from the Value added tax on the goods and services made in the territory of the Kyrgyz Republic are considered (11411100), the Value added tax on the goods imported on the territory of the Kyrgyz Republic from state members of the Eurasian Economic Union (11411300) and the Value added tax on the goods imported on the territory of the Kyrgyz Republic from the third countries (11411400).

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