Document from CIS Legislation database © 2003-2021 SojuzPravoInform LLC

ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of July 23, 2015 No. 520

About approval of the Instruction about procedure for accounting and income distribution of the government budget in system of Treasury of the Ministry of Finance of the Kyrgyz Republic

Within accession of the Kyrgyz Republic to the Agreement on the Eurasian Economic Union of May 29, 2014, according to articles 10 and 17 of the constitutional Law of the Kyrgyz Republic "About the Government of the Kyrgyz Republic" the Government of the Kyrgyz Republic decides:

1. Approve the Instruction about procedure for accounting and income distribution of the government budget in system of Treasury of the Ministry of Finance of the Kyrgyz Republic according to appendix.

2. Declare invalid the order of the Government of the Kyrgyz Republic "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" of March 30, 2011 No. 128.

3. This resolution is subject to official publication and becomes effective from the date of entry into force of the Treaty of Accession of the Kyrgyz Republic to the Agreement on the Eurasian Economic Union of May 29, 2014.

Prime Minister

T. Sariyev

Appendix

Approved by the Order of the Government of the Kyrgyz Republic of July 23, 2015 No. 520

The instruction about procedure for accounting and income distribution of the government budget in system of Treasury of the Ministry of Finance of the Kyrgyz Republic

1. General provisions

1. This Instruction establishes single procedure for accounting of the income of the government budget, the income which arrived from transactions with assets and liabilities, distributions according to the procedure of income adjustment between budgets of different levels of the budget system of the Kyrgyz Republic, transfer and distribution of the amounts of customs duties by bodies of system of Treasury of the Ministry of Finance of the Kyrgyz Republic (further - bodies of system of Treasury).

2. In this Instruction the following terms and determinations are used:

1) the automated system of Treasury (further - ASK) - complex program, hardware-software and the hardware, methods and procedures providing generation, processing, transfer, acceptance, data storage on cash servicing of execution republican and local budgets and the automated accounting in system of Treasury;

2) the administrator of receipts of budget receipts - state body, local government body, other organization having in the maintaining administrators of budget receipts and (or) being the administrator of budget receipts;

3) agent bank - the commercial bank operating in the territory of the Kyrgyz Republic and which is selected as a result of the competitive biddings on rendering system of Treasury of certain list of banking services to bodies, payment and which conditions of provision are established based on the signed agreements;

4) the intra treasurer order (further - VKP) - the treasurer tool by means of which money transfer (resources) in one body of system of Treasury is made;

5) the single account of the Central Treasury of the Ministry of Finance of the Kyrgyz Republic (further - the Single account of the Central Treasury) - the account opened for the Central Treasury of the Ministry of Finance of the Kyrgyz Republic (further - the Central Treasury) in National Bank of the Kyrgyz Republic (further - National Bank) for transfer and income distribution, including the amounts of customs duties and their distribution upon transition to common customs tariff;

6) the conclusion of the administrator of receipts of budget receipts on offsetting or return of excessively paid/collected amounts of the income - the document submitted by the administrator of receipts of budget receipts to regional departments of Treasury for debt repayment on other taxes or before the taxpayer;

7) the request for return to the payer of money from import customs duties - the document provided by authorized state body for money transfer from the customs duties on the settlement account of the payer;

8) the request for offsetting on account of debt repayment - the document provided by authorized state body for debt repayment on customs duties of the payer;

9) the treasurer conclusion - the treasurer tool intended for implementation of return of mistakenly credited amount on non-tax payments (non-financial assets) or transfer of excessively paid non-tax payment (non-financial asset) to other payment type;

10) the book of accounts of Treasury (further - KSK) - the register of analytics of the transactions performed in system of Treasury (primary accounting entries) in which records are made based on the daily bank statement (statement) received from the agent banks, and also the resources received / transferred by means of the intertreasurer order, the intra treasurer order;

11) the intertreasurer order (further - MKP) - the treasurer tool by means of which money transfer (resources) between bodies of system of Treasury is made;

The obscure (wrong) receipts - the help and control form created in ASK by each obscure payment with indication of in the corresponding graphs of date of transfer of payment according to the statement of agent bank, number and date of the payment document, reason on reference to the obscure payments also died 12), the payments accepted for examination;

13) the report on transfer and distribution of the amounts of import customs duties - the document reflecting cash amounts on the import customs duties enlisted and distributed in national currency and listed by state members of the Eurasian Economic Union in foreign currency;

14) the report on transfer and distribution of the amounts of the special, anti-dumping, compensatory duties - the document reflecting cash amounts of the enlisted and distributed special, anti-dumping and compensatory duties in national currency and listed by state members of the Eurasian Economic Union in foreign currency;

15) the settlement document on the distributed customs duties for transfer to state members of EEU - the document created in the automated system of Treasury and reflecting distribution of the amounts of customs duties between state members of the Eurasian Economic Union;

16) the reference book of administrators of receipts of budget receipts - hierarchical structure of departmental network of administrators of receipts of budget receipts and their territorial authorities for determination of accessory of the bodies administering budget receipts;

17) customs payments - the customs duty, taxes, customs duties levied in accordance with the established procedure by customs authorities according to the tax and customs legislation of the Kyrgyz Republic;

18) customs duty - obligatory payment in the republican budget levied by customs authorities in connection with movement of goods through customs border (import customs duties, the special, anti-dumping and compensatory duties);

19) the current account of the Central Treasury of the Ministry of Finance of the Kyrgyz Republic (further - the Current account of the Central Treasury) - the account opened in National Bank for transfer of the income of the government budget and implementation of expenses of the government budget;

20) the transit account - the account of regional department of Treasury opened in agent bank for implementation of financial transactions of public authorities and local government bodies on cash servicing of execution of the State Budget according to budget, special, deposit and transitional accounts;

21) the notification on clarification of money - the notice prepared by the Central Treasury and sent to authorized state body in the sphere of customs affairs for clarification of the money which arrived into the Single account of the Central Treasury;

22) authorized state body in the sphere of customs affairs - state body to whom functions of collection of customs payments are assigned.

3. Analytics of the income of the government budget of the Kyrgyz Republic are performed by types of nation-wide taxes, customs payments, charges and other receipts according to classification of the income and classification of transactions with assets and liabilities of Budget classification of the Kyrgyz Republic and the reference book of administrators of receipts of budget receipts.

4. For accounting of receipts of the income of the government budget and their distribution between budgets of different levels of the budget system of the Kyrgyz Republic by regional departments of Treasury (further - ROK) in agent banks open transit accounts.

5. Transfer and distribution of customs duties from foreign economic activity and their distribution between state members of the Eurasian Economic Union are performed on the Single account of the Central Treasury.

6. The Central Treasury brings to administrators of receipts of budget receipts details of the Single account of the Central Treasury no later than the day following behind day of its opening or day of introduction of changes in it.

Administrators of receipts of budget receipts bring account details and information necessary for filling of payment documents to payers.

7. The Central Treasury and ROK performing cash servicing of execution of the State Budget do not bear responsibility for the content of information in the payment documents prepared by payers in the territory of the Kyrgyz Republic.

In case of questions on filling of details of payment orders and reliability of carrying out payment transactions, the payer needs to address the administrator of receipts of the appropriate profitable source of the budget or in commercial bank which performed payment transactions.

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.