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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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