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The document ceased to be valid since  August 12, 2015 according to Item 2 the Order of the Government of the Kyrgyz Republic of  July 23, 2015 No. 520

ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of March 30, 2011 No. 128

About approval of the Instruction about the procedure for accounting of the income of the government budget and the income which arrived from transactions with assets and liabilities in system of Treasury of the Ministry of Finance of the Kyrgyz Republic

For the purpose of implementation of the laws of the Kyrgyz Republic "About the basic principles of the budget right in the Kyrgyz Republic", "About basic provisions of Treasury of the Kyrgyz Republic" the Government of the Kyrgyz Republic decides:

1. Approve the enclosed Instruction about the procedure for accounting of the income of the government budget and the income which arrived from transactions with assets and liabilities in system of Treasury of the Ministry of Finance of the Kyrgyz Republic.

2. To the Ministry of Finance of the Kyrgyz Republic to bring the decisions into accord with this resolution.

3. This resolution becomes effective since January 1, 2011.

 

Prime Minister

A. Atambayev

Approved by the Order of the Government of the Kyrgyz Republic of March 30, 2011 No. 128

The instruction about the procedure for accounting of the income of the government budget and the income which arrived from transactions with assets and liabilities in system of Treasury of the Ministry of Finance of the Kyrgyz Republic

I. General provisions

1. This Instruction establishes single procedure for accounting of the income of the government budget and the income which arrived from transactions with assets and liabilities in system of Treasury of the Ministry of Finance of the Kyrgyz Republic (further - system of Treasury).

2. Operational analytical accounting, distribution and reflection of the income in registers of analytics of the income is performed daily and transfer and reconciliation of data on the arrived income between regional departments of Treasury (further - ROK), tax, customs and financial bodies of the Kyrgyz Republic is made.

Within interaction at the regional level of ROK, tax and customs authorities in case of execution of revenues budget can install systems of the Kyrgyz Republic various forms of exchange of information.

3. For accounting of receipt and income distribution between budgets of different levels of the budget system of the Kyrgyz Republic and accounting of the income of the government budget in agent banks transit accounts FATES are opened.

Transit accounts of treasury are accounts of ROK in agent banks where daily profitable and account receipts "removal" or "transfer" are reflected. The transit account FATE begins every day transactions with zero balance and is closed at the end of the operational day of bank with zero balance.

4. FATE is brought to territorial tax, customs and financial bodies of the Kyrgyz Republic by transit account details, opened in the relevant agent bank no later than the day following behind day of its opening or day of introduction of changes in it.

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