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ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of October 20, 2008 No. 91

About budget classification

(as amended on 28-12-2015)

According to part provisions (5) article 7 of the Law on the budget system and the budget process No. 847-XIII of May 24, 1996 PRIKAZYVAYU:

1. Approve:

- Classification of budget receipts according to appendix No. 1;

- Functional classification of expenses of the budget according to appendix No. 2;

- Economic classification of expenses of the budget according to appendix No. 3;

- Organizational classification of expenses of the budget:

* A. The central and local public authorities and other receivers of means from the budget according to appendix No. 4;

* B. Types of the organizations, organizations and actions financed from the budget according to appendix No. 5;

- Classification of programs and subprogrammes according to appendix No. 6;

- Classification of categories of special means according to appendix No. 7;

- Methodical instructions for application of functional classification of expenses of the budget according to appendix No. 8;

- Methodical instructions for application of economic classification of expenses of the budget according to appendix No. 9.

2. This order becomes effective from the date of publication.

3. From the date of entry into force of this order to consider the orders of the Minister of Finance on approval and change of budget classification issued earlier invalid.

Minister of Finance

Mariana Durleshtyanu

Appendix No. 1

to the Order of the Ministry of Finance of the Republic of Moldova of October 20, 2008 No. 91

Classification of budget receipts

 

Code

Name

time -
cases

couple -
column

100

00

Current incomes

110

00

Tax income

111

00

Income taxes

111

01

The income tax from the salary

111

05

Tax on the income which is due from transactions of transfer to ownership and/or use of real estate

111

09

Other income taxes

111

20

The income tax withheld at payment source

111

21

The income tax from business activity

111

22

The income tax withheld from the amount of the paid dividends

111

23

Tax on the income from operating activiies

112

00

Fees on compulsory national social insurance

112

01

The fees on compulsory national social insurance listed by employers

112

02

Individual fees on compulsory national social insurance

112

03

The individual fees on compulsory social national insurance listed by physical persons - owners of farmlands

112

05

The individual fees on the national social insurance listed by persons who signed the individual contract

112

06

The fees on compulsory national social insurance listed by owners of the entrepreneurial patent

112

11

The penalty fee charged for untimely transfer of fees by employers to compulsory national social insurance

112

12

The penalty fee charged for untimely transfer of individual fees to compulsory national social insurance

113

00

Insurance premiums for compulsory medical insurance

113

01

The fees of compulsory medical insurance estimated as a percentage of the salary and other payments, paid by employers and workers

113

02

The fees of compulsory medical insurance estimated in fixed amount, paid by physical persons with the location or residence in the Republic of Moldova

114

00

Non-personal tax

114

01

The land tax for lands of agricultural purpose, except for tax from peasant farms

114

02

The land tax for lands of nonagricultural appointment

114

03

The land tax from physical persons

114

06

The land tax for pastures and haymakings

114

07

The land tax for lands of agricultural purpose from peasant farms

114

10

Non-personal tax of legal entities

114

11

Non-personal tax of physical persons

114

12

The non-personal tax paid proceeding from the estimated (market) real estate value, the legal entities and physical persons registered as entrepreneurs

114

14

The non-personal tax paid by physical persons – citizens, from estimative (market) real estate value

115

00

Internal taxes on goods and services

115

01

The value added tax to the goods made and the services rendered in the territory of the Republic of Moldova

115

02

Value added tax to imported goods

115

03

Compensation of the value added tax

115

04

Private tax

115

11

Excises on vodka, liqueurs, difault and other alcoholic drinks

115

12

Excises on grape wines and sparkling wines

115

13

Excises on beer

115

14

Excises on tobacco products

115

15

Excises on jewelry

115

16

Excises on gasoline and diesel fuel

115

17

Excises on other goods

115

18

Excises on cars

115

19

Excises on the liquefied gas

115

24

Excises on oil products, others than gasoline and diesel fuel

115

25

Compensation of excises

115

39

Collection for provision of services on motor transportation of passengers in the territory of municipiums, the cities and villages (communes)

115

41

Collection for advertizing

115

42

Resort collection

115

43

Collection for use of highways of the Republic of Moldova of the cars which are not registered in the Republic of Moldova

115

44

Collection for use of highways of the cars registered in the Republic of Moldova

115

45

Collection for use of highways of cars with excess of admissible lump, weight loads on axis or dimensional parameters

115

46

Collection for issue of permissions to implementation of the international motor transportation carriages

115

47

Collection for use of the conservation zone of highways out of line of the settlement for conducting installation and construction works

115

48

Collection for realization of natural gas, held for use as fuel for vehicles

115

49

Collection for use of the conservation zone of highways out of line of the settlement for placement of outdoor advertizing

115

50

Collection for use of the conservation zone of highways out of line of the settlement for placement of objects of road service

115

51

Collection for water

115

53

Collection for the wood released on root

115

54

Collection for mining

115

55

Collection for issue of licenses for separate types of activity

115

56

Collection for the organization of auctions and lotteries within administrative and territorial unit

115

57

Payment for town-planning certificates and construction licenses or liquidation of structures

115

58

Vignette

115

60

Registration fee of public associations, mass media

115

63

Collection for conducting environmental assessment

116

00

Taxes on foreign trade and external transactions

116

02

Customs duty

116

03

Payment for implementation of customs procedures

116

04

Special duty

116

10

Payment - guarantee for customs payments

116

11

Consular fee

116

15

Customs payments at advance payment

120

00

Non-tax receipts

121

00

Other entrepreneurial incomes and property

121

02

Dividends on equity of the state in joint-stock companies

121

03

Assignments from net profit of the state (municipal) companies

121

10

Remaining balance of net profit of National Bank of Moldova

121

11

Percent on the credits issued from the government budget

121

12

Percent on remaining balance of budgetary funds on bank accounts

121

15

Percent on the room of budgetary funds for deposit accounts

121

16

Percent on balances in cash on the current bank accounts of the projects financed from external sources

121

19

Percent on balances in cash of the budget of the national social insurance on current accounts

121

20

Percent on balances in cash of the budget of the national social insurance on deposit bank accounts

121

21

Percent from the government securities acquired due to excess of the income over expenses of the budget of the national social insurance

121

22

Percent on the loans granted from budgets of administrative and territorial units of the second level to budgets of the first level

121

23

Percent on balances in cash of funds of compulsory medical insurance on bank accounts

121

24

Percent from the placed money of funds of compulsory medical insurance into deposit accounts

121

31

The rent for natural resources

121

32

The rent for lands of agricultural purpose

121

33

The rent for lands of nonagricultural appointment

121

35

Employment of property of public property

121

36

Other incomes from property

121

37

Payment for the entrepreneurial patent

122

00

Administrative charges and payments

122

11

The state fee on the cases considered by courts levied by other bodies

122

12

The state fee for making of notarial actions by notaries and other representatives the law persons

122

24

Receipts of payment from persons placed in medical sobering-up stations

122

27

Market collection

122

28

Collection for improvement of the territories

122

29

Collection for temporary residence

122

30

Collection for objects of trade and/or objects for rendering services

122

32

Collection for use of local symbolics

122

33

Collection for issue of permissions to opening and prolongation of term of activities of representative offices of foreign firms, banks and organizations

122

34

Collection for the parking of motor transport

122

39

Income from inclusion in rate for natural gas of the means intended for recovery of the means used for the redemption of bills of exchange

122

40

Other receipts

122

41

Collection from owners of dogs

122

46

Collection for search of minerals

122

47

Collection for geological investigation of minerals

122

48

Collection for use of underground spaces for the construction underground constructions which are not connected with mining

122

49

Collection for operation of underground constructions for the purpose of implementation of the business activity which is not connected with mining

122

50

The means which arrived in connection with conclusion of lands from agricultural turnover

122

56

Receipts from investors or owners of objects for development of regulating documents in construction

122

57

Receipts from net earnings of the contractor of civil service

122

58

Payment of legal entities who provide of mobile service

122

59

Additional obligatory fare in case of registration and issues of the registration certificate of the car

122

60

Additional obligatory fare from purchase of foreign currency in exchange currency cashes

122

61

It is excluded

122

62

Payment in fund of risk *)

122

63

Special collection for ensuring financial stability

122

64

It is excluded

122

66

Collection for the parking

122

67

It is excluded

122

68

Collection on sanitary cleaning

122

69

Collection for advertizing devices

122

70

Payment for issue of allowing documents by the National agency on regulation of nuclear and radiation activities

123

00

Administrative penalties and sanctions

123

01

Administrative penalties and sanctions

123

02

The penalties imposed by the National inspectorate on patrol

123

03

The penalties imposed by departments of implementation of supervision and control of traffic

123

04

The penalties imposed by Financial inspection

123

05

The penalties imposed by the State inspection in construction

123

06

The penalties imposed for spoil of highways, road constructions and the equipment

123

07

The penalties imposed by bodies of the State Tax Service

123

10

Receipts from confiscations, the penalties and other penalties imposed by Customs Service

123

11

Receipts from realization of condemned property and currency

123

12

The penalties imposed for untimely repatriation of currency earnings

123

14

The penalties imposed by degrees of jurisdiction on administrative and criminal cases

123

15

Other penalties and penalties

123

17

The penalties imposed by the centers of preventive medicine

123

19

Penalties on payments in the budget of the national social insurance, including the penalties imposed by degrees of jurisdiction on administrative cases

123

20

Penalties for the offenses imposed by bodies of the State Tax Administration

123

21

Penalties for violation of terms of repatriation material and money, imposed by bodies of the State Tax Administration

123

22

The penalties imposed by consumer protection Agency

123

23

The penalties imposed by the National inspectorate on patrol, established by means of audiophotovideo means for traffic violation

123

24

The penalties imposed for use of not declared work

123

25

The penalties imposed by divisions of the General inspectorate of police, established by means of audiophotovideo means for traffic violation

123

26

The penalties imposed by Boundary police

124

00

Obscure receipts

151

00

Special means budgetary institutions

151

01

Special means

151

02

Percent on remaining balance of special means on the current or deposit accounts

161

00

Income of special funds

161

01

Income of special funds (except for levied by customs authority)

161

02

Percent on remaining balance of special funds on the current or deposit accounts

161

03

The income of special funds levied by customs authority

200

00

Means from sale and privatization of public property

211

01

Means from privatization of property of public property

211

02

Means from sale of apartments to citizens

211

03

Means from sale of property of public property

211

05

Means from sale of blocks of shares and/or shares in social capital

211

06

Means from sale of non-residential premises

211

09

Means from privatization according to individual projects

211

00

Money from privatization of the earth

212

01

Money from privatization of the earth which is public property of the state

212

02

Money from privatization of the earth which is public property of administrative and territorial units

300

00

Transfers

310

00

The current transfers from budgets of other levels

311

00

The current transfers from the government budget

311

01

Transfers from Fund of financial support of administrative and territorial units of the government budget for budgets of administrative and territorial units of the second level

311

06

Transfers of general purpose from the government budget for budgets of administrative and territorial units of the second level

311

07

Transfers of general purpose from the government budget for budgets of administrative and territorial units of the first level

312

00

Transfers of general purpose from the central budget of autonomous territorial education with special legal status to budgets of administrative and territorial units of the first level

313

00

The current transfers from local authority budgets

314

00

The current transfers from budgets of other levels

315

00

Transfers of special purpose from the government budget

315

01

Transfers of special purpose from the government budget to budgets of administrative and territorial units for preschool, initial, general average, vocational and additional (out-of-school) education

315

02

Transfers of special purpose from the government budget to budgets of administrative and territorial units of social insurance and the public assistance

315

03

Transfers of special purpose from the government budget to budgets of administrative and territorial units for social insurance and the public assistance through local budgets II of level

315

06

Transfers of special purpose from the government budget to budgets of administrative and territorial units for other delegated competences

315

07

Transfers of special purpose from the government budget to budgets of administrative and territorial units for sports shkoltransferta of special purpose from the government budget to budgets of administrative and territorial units for sports schools

315

08

Transfers of special purpose from the government budget to budgets of administrative and territorial units for preschool, initial, general average, vocational and additional (out-of-school) education through local budgets II of level

315

09

Transfers of special purpose from the government budget to budgets of administrative and territorial units for sports schools through local budgets II of level

315

10

Transfers of special purpose from the government budget to budgets of administrative and territorial units for protection of warehouses with the unsuitable and forbidden pesticides through local budgets II of level

316

00

Transfers from compensation fund

316

16

Transfers from compensation fund for budgets of administrative and territorial units of the second level

316

17

Transfers from compensation fund for budgets of administrative and territorial units of the first level

317

00

Transfers of special purpose from the central budget of autonomous territorial education with special legal status to budgets of administrative and territorial units of the first level

317

01

Transfers of special purpose from the central budget of autonomous territorial education with special legal status to budgets of administrative and territorial units of the first level for preschool, initial, general average, vocational and additional (out-of-school) education

317

02

Transfers of special purpose from the central budget of autonomous territorial education with special legal status to budgets of administrative and territorial units of the first level for social insurance and the public assistance

317

06

Transfers of special purpose from the central budget of autonomous territorial education with special legal status to budgets of administrative and territorial units of the first level for other delegated powers

317

07

Transfers of special purpose from the central budget of autonomous territorial education with special legal status to budgets of administrative and territorial units of the first level for sports schools

317

08

Transfers of special purpose from the central budget of autonomous territorial education with special legal status from own means to budgets of administrative and territorial units of the first level

318

00

Transfers from compensation fund from the central budget of autonomous territorial education with special legal status for budgets of administrative and territorial units of the first level

320

00

Capital transfers from budgets of other levels

321

00

Capital transfers from the government budget

321

01

Capital transfers from the government budget for budgets of administrative and territorial units of the first level

321

02

Capital transfers from the government budget for budgets of administrative and territorial units of the second level

321

03

Capital transfers from the government budget it agrees another legislative and to regulations, except the law on the government budget

322

00

Capital transfers from district budgets and the central budget of autonomous territorial education with special legal status

323

00

Capital transfers from local authority budgets

324

00

Capital transfers from budgets of other levels

330

00

The means received by mutual calculations from budgets of other levels

331

00

The means received by mutual calculations from budgets of other levels for current expenses

331

01

The means received from the government budget by mutual calculations for current expenses according to the law on the government budget

331

02

The means received for current expenses from district budgets and the central budget of autonomous territorial education with special legal status

331

03

The means received for current expenses from local authority budgets

331

04

The means received for current expenses from budgets of villages (communes), the cities (municipiums)

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