Order of the Ministry of Finance of the Republic of Moldova "About budget classification"

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	Name
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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