Order of the Ministry of Finance of the Kyrgyz Republic "About approval of the chart of accounts and management on its application"

The document ceased to be valid since July 1, 2017 according to Item 3 of the Order of the Ministry of Finance of the Kyrgyz Republic of June 29, 2017 No. 97-P

ORDER OF THE MINISTRY OF FINANCE OF THE KYRGYZ REPUBLIC

of November 27, 2014 No. 179-p

About approval of the chart of accounts and management on its application

(as amended on 14-12-2016)

In pursuance of Item 1 of the order of the Government of the Kyrgyz Republic of November 3, 2014 "About modification of the order of the Government of the Kyrgyz Republic "About approval of the Provision on the organization of financial accounting in budgetary institutions" of May 16, 2011 No. 224" and according to the order of the Government of the Kyrgyz Republic of September 15, 2014 No. 530 "About delegation of separate rule-making powers of the Government of the Kyrgyz Republic number of state bodies of the executive authority" I order to No. 624:

1. Approve the Chart of accounts and management on its application.

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

3. To send to management of methodology of internal audit and financial accounting within one working day from the date of official publication this order to the Ministry of Justice of the Kyrgyz Republic for state registration.

4. For public relations to provide to the sector publication of this order on the website of the Ministry of Finance of the Kyrgyz Republic.

5. I reserve control of execution of this order.

Minister

O. Lavrova

Appendix

to the Order of the Ministry of Finance of the Kyrgyz Republic of November 27, 2014 No. 179-p

The chart of accounts and management on its application

Chapter 1. Chart of accounts of budgetary institutions

86. The chart of accounts in budgetary institutions represents the following list of accounts within which each account has the name and digital symbol, is included in class and group on certain criterion of classification:

Number	Account name
1	Income
11	Tax income
111	Taxes on the income and profit
1111	Taxes on the income and profit
11111	The income tax from physical resident persons of the Kyrgyz Republic
11111 100	The income tax paid by the tax agent
11111 200	The income tax according to the single tax declaration
11112	Tax on the income of nonresident persons of the Kyrgyz Republic
11112 100	Tax on the income of nonresident persons of the Kyrgyz Republic
11113	Income tax
11113 100	Income tax
11113 200	Tax on percent
11113 300	Tax on the income of gold mining company
1112	Taxes on the special modes
11121	Receipts on the single tax
11121 100	The single tax for small business entities
11122	Tax on the basis of the patent
11122 100	Tax on the basis of the obligatory patent
11122 200	Tax on the basis of the voluntary patent
11123	Tax on special means of state-financed organizations
11123 100	Tax on special means of state-financed organizations
1113	The taxes which are not categorized
11131	Tax on gross income Kumtor
11113 100	Tax on gross income Kumtor
113	Taxes on property
1131	Property tax
11311	Non-personal tax
11311 100	The non-personal tax, not used for business activity
11311 200	The non-personal tax, used for implementation of business activity 2 groups
11311 300	The non-personal tax, used for implementation of business activity 3 groups
11312	Tax on personal estate
113121	Tax on vehicles
11312 110	Tax on vehicles of legal entities
11312 120	Tax on vehicles of physical persons
1132	Land tax
11321	Land tax
11321 100	The land tax for use of the personal and garden and garden parcels of land
11321 200	The land tax for use of agricultural holdings
11321 300	The land tax for use of lands of settlements and lands of nonagricultural appointment
114	Taxes on goods and services
1141	General taxes on goods and services
11411	Value added tax (VAT)
11411 100	The VAT for the goods and services made in the territory of the Kyrgyz Republic
11411 200	The VAT for the goods imported on the territory of the Kyrgyz Republic
11412	Sales tax
11412 100	Sales tax
11413	Tax for use of highways
11413 100	Tax for use of highways
11414	Assignments for the prevention and liquidation of emergency situations
11414 100	Assignments for the prevention and liquidation of emergency situations
1142	Excise tax
11421	The excise tax on the goods made or realized in the territory of the Kyrgyz Republic
114211	Alcoholic products
11421 110	Alcohol ethyl
11421 120	Vodka and alcoholic beverage products
11421 130	Fortified drinks, fortified juice and balms
11421 140	Wine
11421 150	Cognacs
11421 160	Sparkling wine, including champagne
11421 170	Beer packaged
11421 180	The beer which is not packed up
11421 190	Wine materials
1142112	Tobacco products
11421 210	Tobacco products with the filter
11421 220	Tobacco products without filter
11421 230	Cigars and cigarillos
11421 290	The other products containing tobacco except the tobacco fermented
114213	Oil products
11421 310	Gasoline, light and average distillates and other gasolines
11421 320	Fuel jet
11421 330	Diesel fuel
11421 340	Fuel oil
11421 350	Oils and gas condensate
11421 360	Crude oil and oil products crude, received from bituminous materials
114214	Other excise goods
11421 410	Jewelry from gold, platinum or silver
11421 420	Other excise goods
11422	The excise tax on the goods imported on the territory of the Kyrgyz Republic
114221	Alcoholic products
11422 110	Alcohol ethyl
11422 120	Vodka and alcoholic beverage products
11422 130	Fortified drinks, fortified juice and balms
11422 140	Wine
11422 150	Cognacs
11422 160	Sparkling wine, including champagne
11422 170	Beer packaged
11422 180	The beer which is not packed up
11422 190	Wine materials
114222	Tobacco products
11422 210	Tobacco products with the filter
11422 220	Tobacco products without filter
11422 230	Cigars and cigarillos
11422 290	The other products containing tobacco except the tobacco fermented
114223	Oil products
11422 310	Gasoline, light and average distillates and other gasolines
11422 320	Fuel jet
11422 330	Diesel fuel
11422 340	Fuel oil
11422 350	Oils and gas condensate
11422 360	Crude oil and oil products crude, received from bituminous materials
114224	Other excise goods
11422 410	Other excise goods
1144	Taxes on use of natural resources
11441	Bonuses
114411	Combustible minerals
11441 110	Oil
11441 120	Combustible gases
11441 130	Coal
11441 190	Other combustible minerals
114412	Metal minerals
11441 210	Precious metals
11441 220	Mercury
11441 230	Antimony
11441 240	Tin, tungsten
11441 290	The other metals which are not classified above
114413	Nonmetallic minerals
11441 310	Facing stones
11441 320	Sand construction
11441 330	Plaster
11441 340	Limestone, construction stone
11441 350	Color stones (semi-precious stones)
11441 390	The other nonmetals which are not classified above
114414	Underground waters
11441 510	Mineralnye and fresh waters for pouring as drinking water
11441 520	Mineral waters for balnolecheniye
11441 530	Thermal waters for heating
11441 540	Waters drinking and technical
11442	Royalty
114421	Combustible minerals
11442 110	Oil
11442 120	Combustible gases
11442 130	Coal
11442 190	Other combustible minerals
114422	Metal minerals
11442 210	Precious metals
11442 220	Mercury
11442 230	Antimony
11442 240	Tin, tungsten
11442 290	The other metals which are not classified above
114423	Nonmetallic minerals
11442 310	Facing stones
11442 320	Sand construction
11442 330	Plaster
11442 340	Limestone, construction stone
11442 350	Color stones (semi-precious stones)
11442 390	The other nonmetals which are not classified above
114424	Underground waters
11442 410	Mineralnye and fresh waters for pouring as drinking water
11442 420	Mineral waters for balnolecheniye
11442 430	Thermal waters for heating
11442 440	Waters drinking and technical
11442 490	Other underground waters
115	Taxes on international trade and transaction
1151	Customs payments
11511	Customs payments from the imported products
11511 100	Import customs duties
11511 200	Import seasonal customs duty
11511 300	Special duty
11511 400	Anti-dumping duty
11511 500	Compensatory duty
11511 600	Customs payment at the single rates of customs duties, taxes
11511 700	Cumulative customs payment
11512	Customs payments from the exported products
11512 100	Export customs duty
11512 200	Export seasonal customs duty
11513	Customs fees
11513 100	Charges from foreign haulers
11513 200	Charges for customs clearance
11514	Other customs fees and payments
11514 100	Other customs fees and payments
116	Other taxes and fees
1161	Other taxes and fees
11611	Other taxes and fees
11611 100	Other taxes and fees of the republican budget
11611 200	Other taxes and fees of the local budget
12	Fees/assignment on social needs
121	Fees/assignment on social security
1211	Insurance premiums of workers
12110 100	Insurance premiums of workers
12110 200	Insurance premiums of workers on the main debt in the State accumulation pension fund
12110 300	Insurance premiums of workers on deferred debt in the State accumulation pension fund
12110 400	Insurance premiums of workers on successive debt in the State accumulation pension fund
1212	Insurance premiums of employers
12120 100	Insurance premiums of employers
12120 200	Insurance premiums of employers and workers on the main debt (except the State accumulation pension fund)
12120 300	Insurance premiums of employers and workers on deferred debt (except the State accumulation pension fund)
12120 400	Insurance premiums of employers and workers on successive debt (except the State accumulation pension fund)
1213	Insurance premiums occupied with individual labor activity
12130 100	Insurance premiums occupied with individual labor activity
1214	The insurance premiums which are not categorized
12140 100	The insurance premiums which are not categorized
1215	Insurance premiums from agricultural producers
12150 100	Insurance premiums from agricultural producers
122	Other fees / assignments on social needs
1221	Fees/expel of workers
12210 100	Fees/expel of workers
1222	Fees/expel of employers
12220 100	Fees/expel of employers
1223	Other fees / assignments
12230 100	Other fees / assignments
123	Other incomes of Social fund
1231	Other incomes of Social fund
12310 100	Other incomes of Social fund
12310 200	Payment on the capitalized amounts
12310 300	Payment according to recourse actions
12310 400	Percent for the granted delay
1232	Percent on the income of Social fund
12320 100	Percent on the income of Social fund
13	The received official transfers
131	Transfers from abroad
1311	From the governments of foreign states
13111	From the governments of foreign states
13111 100	Current
13111 200	Capital
1312	From the international organizations
13121	From the international organizations
13121 100	Current
13121 200	Capital
133	Transfers of the sector of public administration
1331	Grants to local budgets
13311	Grants to local budgets
13311 100	Categorical grants
13311 200	The leveling grants
13311 300	The stimulating grants
1332	The means transferred by mutual calculations
13321	The means transferred by mutual calculations
13321 100	The means transferred by mutual calculations to wages increase
13321 200	The means transferred by mutual calculations to food of school students 1-4 class
13321 300	The other means transferred by mutual calculations from the republican budget
13321 400	The means transferred by mutual calculations from the local budget
13321 500	The means transferred between levels of local budgets
14	Non-tax income
141	Property incomes and percent
1411	Percent
14111	Deposit interests
14111 100	Deposit interests of the Government, being in National Bank of the Kyrgyz Republic
14112	Percent on the issued budget advances and the credits
14112 100	Percent on the issued budget advances and the credits
1412	Dividends and profit
14121	Dividends
14121 100	The dividends added on the state block of shares
14122	Profit
14122 100	Profit of National Bank of the Kyrgyz Republic
14122 200	Profit of the state companies
1415	Rent
14151	Paying for development of mineral deposits or fossil fuel
14151 100	Payment for development of mineral deposits or fossil fuel
14151 200	Payment for deduction of the license for mineral right
14152	Payment for use of natural resources
14152 100	The earth hire charge in settlements
14152 200	Hire charge of pastures
14152 300	Hire charge of priselny pastures
14152 400	Hire charge of pastures of zone of intensive use
14152 500	Hire charge of distant pastures
14152 600	Hire charge of lands of Fund of redistribution of lands
14152 700	Payment for use of forest resources
14152 800	Payment for use of water resources
14152 900	Other payments for use of natural assets
14153	Property hire charge
14153 100	The hire charge of the rooms, buildings and constructions which are in state-owned property
14153 200	The hire charge of the rooms, buildings and constructions which are in municipal property
14153 900	Hire charge of other property
142	Administrative charges, payments and state services
1422	Administrative charges and payments
14221	Charges and payments
14221 100	Payment for issue of licenses
14221 200	Payment for issue of certificates and other allowing documents
14221 300	Payment for the right of implementation of lottery activities
14221 400	Payment for registration and re-registration of vehicles
14221 500	Payment for passing of alternative service and draft mobilization reserve
14221 600	Charges for acceptance of examinations on the right of receipt of the car driver license, survey of the vehicle
14221 700	Collection for garbage removal
14221 800	Collection for the parking of motor transport
14221 900	Other payments and charges
14222	State fees
14222 100	The state fee collected by registration bodies
14222 200	The state fee collected by judicial authorities
14222 300	The state fee collected by judicial authorities
14222 400	Other state fee
14222 500	The state fee collected for making of notarial actions when declaring
14223	Lump declaration sum payment
14223 100	Lump declaration sum payment

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