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The document ceased to be valid since  January 1, 2018 according to Item 3 of the Order of the Ministry of Finance of the Kyrgyz Republic of  December 21, 2017 No. 161-P

ORDER OF THE MINISTRY OF FINANCE OF THE KYRGYZ REPUBLIC

of March 2, 2016 No. 32-P

About approval of budget classification of the Kyrgyz Republic and instructions for application of budget classification of the Kyrgyz Republic

(as amended of the Order of the Ministry of Finance of the Kyrgyz Republic of 08.12.2016 No. 198-P)

Due to the changes according to the procedure of accounting, according to the laws of the Kyrgyz Republic "About the basic principles of the budget right in the Kyrgyz Republic", "About basic provisions of Treasury of the Kyrgyz Republic", "About regulatory legal acts of the Kyrgyz Republic" I order:

1. Approve enclosed:

- Classification of the income (appendix 1),

- Economic classification of expenses (appendix 2),

- Classification of transactions with assets and liabilities (appendix 3),

- Classification of functions of state bodies (appendix 4),

- Departmental classification (appendix 5),

- Instructions for application of Budget classification of the Kyrgyz Republic (appendix 6).

2. Recognize invalid the following orders of the Ministry of Finance of the Kyrgyz Republic: of 30.03.2012 No. 62-p; of 16.04.2012 No. 71-p; of 29.12.2012 No. 230-p; of 24.08.2012 No. 167-p; of 20.03.2013 No. 46-p; of 5.04.2013 No. 56-p; of 15.05.2013 No. 77-p; of 28.06.2013 No. 107-p; of 22.07.2013 No. 124-p; of 18.10.2013 No. 177-p; of 23.12.2013 No. 212-p; of 24.12.2013 No. 214-p; of 27.03.2014 No. 45-p; of 27.03.2014 No. 46-p; of 01.04.2014 No. 56-p; of 22.04.2014 No. 65-p; of 07.08.2014 No. 133-p; of 16.09.2014 No. 152-p.

3. To management of the budget policy and the Central Treasury of the Ministry of Finance of the Kyrgyz Republic to bring accounting and the reporting into accord it agrees the approved Budget Kyrgyz Republic of classifications.

4. To department of clerical work and electronic document management to bring this order to all structural divisions of the Ministry of Finance of the Kyrgyz Republic.

5. Determine that changes and amendments in Departmental classification are performed in compliance by decisions of the Government of the Kyrgyz Republic.

6. To impose control of execution of this order on the deputy minister of the director of the Central Treasury of the Ministry of Finance of the Kyrgyz Republic Baketayev A. K. and head of department of the budget policy Asangulov K. K.

Minister

A. Kasymaliyev

Appendix 1

Budget classification

See. Budget classification (43Kb In original language)

Appendix 2

II. Economic classification of expenses

See II. Economic classification of expenses (22Kb In original language)

Appendix 3

III. Classification of transactions with assets and liabilities

See III. Classification of transactions with assets and liabilities (25Kb In original language)

Appendix 4

V. Classification of functions of state bodies

See V. Classification of functions of state bodies (22Kb In original language)

Appendix 5

IV. Departmental classification

See IV. Departmental classification (39Kb In original language)

Appendix 6

Approved by the Order of the Ministry of Finance of the Kyrgyz Republic of March 2, 2016 No. 32-P

VI. Instructions for application of budget classification of the Kyrgyz Republic

Chapter 1. General provisions

These Instructions about procedure for application of Classification of the income and expenses of the budget of the Kyrgyz Republic are developed according to the principles of the Statistics of public finances of 2001 (further - SGF of 2001) accepted by the International Monetary Fund. According to article 14 of the Law "About the Basic Principles of the Budget Right in the Kyrgyz Republic" single classification of the income and expenses is used at all levels of the budget system of the Kyrgyz Republic and provides unification of forms of budget statistics and comparability to the international practice.

The classification codes used in the SGF system are given in this specifying. The codes beginning with figure 1, belong to the income; the codes beginning with figure 2, belong to expenses; the codes beginning with figure 3, belong to all transactions with assets (non-financial and financial) and obligations.

Chapter 2. Classification of the income

Classification of the income of budgets of the Kyrgyz Republic is group of profitable sources of budgets of all levels of the budget system of the Kyrgyz Republic and is based on the legal and other acts of the Kyrgyz Republic determining sources of forming of the income of budgets of all levels of the budget system.

Classification of budget receipts of the Kyrgyz Republic includes codes of categories, groups, subgroups, Articles, subarticles and elements of the income.

The structure of eight-digit code of classification of budget receipts of the Kyrgyz Republic is presented in the following form:

Classification of the income

Category

Group

Subgroup

Article

Subarticle

Element

XX

XXX

XXXX

ХХХХХ

ХХХХХХ

ХХХХХХХХ

2

3

4

5

6

8

The Section "Income" joins the following income groups:

11 - tax income;

12 - fees/assignment on social needs;

13 - grants;

14 - non-tax income.

Each income group consists of groups of the income. Further disaggregation of subgroups of income code is performed by the relevant articles and subarticles.

The code of element consists of two signs and represents the coding of groups of excise goods, the extracted minerals and the products received from minerals, the selected (extracted) from subsoil underground waters, and also the rent for use of natural resources.

Codes of elements on groups of excise goods are applied when accounting receipts of the excise tax (1142) from the goods made in the territory of the Kyrgyz Republic and imported on the territory of the Kyrgyz Republic.

Codes of elements on groups of the extracted minerals and the products received from minerals, the selected (extracted) from subsoil underground waters are applied when accounting receipt of taxes for use of natural resources (1144).

Codes of elements on groups of the provided in lease of land in settlements, pastures, priselny pastures, pastures of zone of intensive use and distant pastures are applied when accounting receipt by lease of payment for use of natural resources (14152).

Category "Tax income" (11)

The scheme of the tax classification is determined by the taxation object. This category of classification provides receipt of the following groups of the income:

111 - taxes on the income and profit;

113 - taxes on property;

114 - taxes on goods and services;

115 - taxes on international trade and external transactions;

116 - other taxes and fees.

The penalties, penalty fee and sanctions inflicted for violation of existing rules of the tax and customs legislation and connected with specific tax are reflected in accounting together with this tax.

The penalties imposed according to the Code of the Kyrgyz Republic about the administrative responsibility are considered in category 14 "Non-tax income" under the article "Administrative Penalties" (14311100).

The "Taxes on the Income and Profit" group (111) two subgroups include:

1111 "Taxes on the income and profit";

1112 "Taxes on the special modes".

In subgroup of 1111 Taxes on the income and profit under the article 11111 "The income tax from physical resident persons of the Kyrgyz Republic" are considered the following receipts:

the income tax listed by the employer (the organization, the company, organization) from the income of the hired worker; employers in this case act as tax agents - hold and transfer tax into the budget (11111100);

the income tax according to the single tax declaration (11111200), paid following the results of calendar year when declaring the income and property of taxpayers - physical persons.

Under the article 11112 "Tax on the Income of Nonresident Persons of the Kyrgyz Republic" receipts of tax on the income of the physical and legal nonresident persons of the Kyrgyz Republic received in the form of dividends and percent, insurance payments, royalties on the performed works and the provided services and other incomes of nonresident persons gained from source in the Kyrgyz Republic are considered.

Under the article 11113 "Income tax" receipts of the income tax are considered (11113100) according to general terms of the taxation of profit of legal entities and individual entrepreneurs, and also tax on percent (11113200).

Codes of subgroup 1112 "Taxes on the special modes" are applied to recognition of the taxes levied on special tax regimes. In this subgroup the following Articles are used: receipts on the single tax (11121), tax on the basis of the patent (11122) and tax on special means of state-financed organizations (11123).

The subgroup 11122 Tax on the basis of the patent consists of elements 11122100 "Tax on the basis of the obligatory patent" and 11122200 "Tax on the basis of the voluntary patent".

The subgroup of 1113 the Taxes which are not categorized includes the article 11131 "Taxes on the Gross Income from Kumtor" element 11131100 "Tax on the Gross income from Kumtor" where it is recorded the taxes which arrived from Kumtor GOLD Kompanii Ltd.

The Taxes on Property group (113) two subgroups include:

1131 "Property taxes"

1132 "Land tax"

The subgroup 1131 "Property taxes" is subdivided into Articles the non-personal taxes (11311) and taxes on personal estate (11312).

Article the non-personal taxes (11311) consists of the following elements: The non-personal tax, not used for implementation of business activity (11311100) and the Non-personal tax, used for implementation of business activity 2 and 3 groups (11311200, 11311300).

Article taxes on personal estate (11312) consists of the following elements: Tax on vehicles of legal entities (11312100) and tax on vehicles of physical persons (11312200).

The subgroup of 1132 "Land tax" is subdivided into the following elements: the land tax for use of the personal and garden and garden parcels of land (11321100), the land tax for use of agricultural holdings (11321200) and the land tax for use of lands of settlements and lands of nonagricultural appointment (11321300).

The "Taxes on Goods and Services" group (114) three subgroups include:

1141 "General taxes on goods and services"

1142 "Excise tax"

1144 "Taxes for use of natural resources"

In subgroup of 1141 "General taxes on goods and services" the following Articles are selected:

11411 The value added tax according to which receipts the Value added tax to the goods and services made in the territory of the Kyrgyz Republic (114111), the Value added tax to the goods imported on the territory of the Kyrgyz Republic before accession to EEU (114112), the Value added tax to the goods imported on the territory of the Kyrgyz Republic from state members of the Eurasian Economic Union (114113) and the Value added tax to the goods imported on the territory of the Kyrgyz Republic from the third countries are considered (114114).

11412 The sales tax which is paid by legal entities and individual entrepreneurs in case of sales of goods, performance of works and rendering services. For accounting subarticle 114121 is used.

In subgroup of 1142 "Excise tax" accounting of receipts on the excise goods made in the territory of the Kyrgyz Republic is performed (11421), the excise tax on the goods imported on the territory of the Kyrgyz Republic before accession to EEU (11422), the excise tax on the goods imported on the territory of the Kyrgyz Republic from state members of the Eurasian Economic Union (11423) and the excise tax on the goods imported on the territory of the Kyrgyz Republic from the third countries (11424). Elements 11421420 and 11422410 "Other excise goods", are provided for accounting of receipts of debt on the excise tax on excise goods which were excluded according to the new Tax code of the Kyrgyz Republic if such take place. In Article 11423 also reflection on elements of the excises imported on the territory of the Kyrgyz Republic from state members of the Eurasian Economic Union is recorded. In Article 11424 also reflection on elements of excises, imported on the territory of the Kyrgyz Republic from the third countries is recorded.

In subgroup of 1144 "Taxes for use of natural resources" receipts of bonuses (11441) and royalty are considered (11442). Because according to the Provision "About Assignments on Development and Reproduction of Mineral Resources" approved by the order of the Government of the Kyrgyz Republic "About assignments on development and reproduction of mineral resources" of May 11, 1993 No. 198, payment of this tax it is made by payers, monthly, no later than the 15th following the accounting period, accounting of receipt of tax, and also debts on this tax it is made under the article 11442 "Royalty".

The "Taxes on International Trade and External Transactions" group (115) this category includes customs payments, except the value added tax and the excise tax levied in case of commodity importation on customs area of the Customs union.

1151 "Customs payments".

11511 "Customs payments from the imported products".

11511100 The import customs duties which are subject to payment before accession of the Kyrgyz Republic to EEU on this element it is recorded money (debts) of participants of foreign trade activities;

11511200 The special, anti-dumping and compensatory duties paid and enlisted according to the Treaty of Accession to EEU are the types of duties levied by customs authorities, established according to international treaties of state members of EEU and the legislation of the Kyrgyz Republic in the sphere of customs affairs;

11511300 The special, anti-dumping and compensatory duties subjects to payment before accession of the Kyrgyz Republic to EEU on this element arrive money on the special, anti-dumping and compensatory duties from participants of foreign trade activities which occurred before accession to EEU;

11511400 The import customs duties paid at the rates of ETT and enlisted according to the Treaty of Accession to EEU on this element the cash accounting arriving from import customs duties after accession to EEU is made;

"Anti-dumping duty"

11511500 Customs payment at the single rates of customs duties, taxes;

11511600 "Customs payment at the single rates of customs duties, taxes".

The customs payments paid by physical persons concerning the goods and vehicles moved through customs border for private use belong to the above-stated last codes.

11512 "Customs payments from the exported products".

11512100 Export customs duty (export customs duty) - the customs duty collected by the state in case of commodity export;

11512200 "The export seasonal customs duty" - here is considered export customs duty which is established for operational regulation of commodity exportation for a certain period of time.

11513 Customs fees - the money payments levied by customs authorities from legal entities and physical persons for accomplishment of various actions for rendering customs services.

11513100 "Charges from foreign haulers" where receipts of charges for transportation of goods without special permissions by foreign haulers from the territory of the Kyrgyz Republic on the territory of the third state or from the territory of the third state on the territory of the Kyrgyz Republic are considered;

11513200 "Charges for customs clearance", receipts of the charges levied by customs authorities for customs clearance in case of declaration of goods and vehicles are considered.

11514 "Other customs fees and payments".

11514100 "Other customs fees and payments".

11515 The distributed import customs duties which transfer to accounts in foreign currency of other state members of EEU is suspended - transfer which into accounts of state members of EEU it is suspended is recorded the money which arrived into the account of treasury and distributed to state members of EEU, but.

11515100 The distributed import customs duties which transfer to accounts in foreign currency of the Republic of Kazakhstan is suspended;

11515200 The distributed import customs duties which transfer to accounts in foreign currency of the Republic of Belarus is suspended;

11515300 The distributed import customs duties which transfer to accounts in foreign currency of the Russian Federation is suspended;

11515400 The distributed import customs duties which transfer to accounts in foreign currency of the Republic of Armenia is suspended;

11516 The distributed import customs duties transferred into accounts in foreign currency of other state members of EEU:

11516100 The distributed import customs duties transfered to account in foreign currency of the Republic of Kazakhstan;

11516200 The distributed import customs duties transfered to account in foreign currency of the Republic of Belarus;

11516300 The distributed import customs duties transfered to account in foreign currency of the Russian Federation;

11516400 The distributed import customs duties transfered to account in foreign currency of the Republic of Armenia;

11516500 The distributed import customs duties transfered to account the Kyrgyz Republic.

11517 The special, anti-dumping and compensatory duties transferred into accounts in foreign currency according to the Protocol on application of special protective, anti-dumping and countervailing measures in relation to the third countries:

11517100 The special, anti-dumping and compensatory duties transfered to account in foreign currency of the Republic of Kazakhstan;

11517200 The special, anti-dumping and compensatory duties transfered to account in foreign currency of the Republic of Belarus;

11517300 The special, anti-dumping and compensatory duties transfered to account in foreign currency of the Russian Federation;

11517400 The special, anti-dumping and compensatory duties transfered to account in foreign currency of the Republic of Armenia;

11517500 The special, anti-dumping and compensatory duties transfered to account the Kyrgyz Republic.

At the level of 11516 and 11517 it is recorded the money listed to state members of EEU after distribution of the customs duties which arrived into the account of treasury of the Kyrgyz Republic.

11518 The obscure amounts which arrived into the account of treasury:

11518100 The obscure amounts which arrived into the account of treasury.

1152 Import customs duties - are considered money on the customs duties distributed and listed to the Kyrgyz Republic by state members of EEU.

11521 The import customs duties arriving from state members according to the Treaty of Accession to EEU:

11521100 The import customs duties arriving from the Republic of Kazakhstan;

11521200 The import customs duties arriving from the Republic of Belarus;

11521300 The import customs duties arriving from the Russian Federation;

11521400 The import customs duties arriving from the Republic of Armenia;

11522 The percent which arrived for untimely obligation fulfillment of state members on transfer of the amounts from distribution of import customs duties:

11522100 The percent which arrived for untimely obligation fulfillment by the Republic of Kazakhstan on transfer of the amounts from distribution of import customs duties;

11522200 The percent which arrived for untimely obligation fulfillment by the Republic of Belarus on transfer of the amounts from distribution of import customs duties;

11522300 The percent which arrived for untimely obligation fulfillment of the Russian Federation on transfer of the amounts from distribution of import customs duties;

11522400 The percent which arrived for untimely obligation fulfillment by the Republic of Armenia on transfer of the amounts from distribution of import customs duties;

11523 The money collected due to the ensuring payment of customs duties, taxes provided to customs authorities, in transit goods according to customs procedure of customs transit across customs area of EEU:

11523100 The money collected due to ensuring payment of customs duties and taxes, which arrived from the Republic of Kazakhstan;

11523200 The money collected due to ensuring payment of customs duties and taxes, which arrived from the Republic of Belarus;

11523300 The money collected due to ensuring payment of customs duties and taxes, which arrived from the Russian Federation;

11523400 The money collected due to ensuring payment of customs duties and taxes, which arrived from the Republic of Armenia;

11524 The special, anti-dumping and compensatory duties paid according to agreements on application of special protective, anti-dumping and countervailing measures in relation to the third countries:

11524100 The special, anti-dumping and compensatory duties which arrived from the Republic of Kazakhstan;

11524200 The special, anti-dumping and compensatory duties which arrived from the Republic of Belarus;

11524300 The special, anti-dumping and compensatory duties which arrived from the Russian Federation;

11524400 The special, anti-dumping and compensatory duties which arrived from the Republic of Armenia;

11525 The percent which arrived for untimely obligation fulfillment of state members on transfer of the amounts from distribution of the special, anti-dumping and compensatory duties:

11525100 The percent which arrived for untimely obligation fulfillment by the Republic of Kazakhstan on transfer of the amounts from distribution of the special, anti-dumping and compensatory duties;

11525200 The percent which arrived for untimely obligation fulfillment by the Republic of Belarus on transfer of the amounts from distribution of the special, anti-dumping and compensatory duties;

11525300 The percent which arrived for untimely obligation fulfillment of the Russian Federation on transfer of the amounts from distribution of the special, anti-dumping and compensatory duties;

11525400 The percent which arrived for untimely obligation fulfillment by the Republic of Armenia on transfer of the amounts from distribution of the special, anti-dumping and compensatory duties.

11526 The distributed special, anti-dumping and compensatory duties which transfer to accounts in foreign currency is suspended:

11526100 The distributed special, anti-dumping and compensatory duties which transfer to accounts in foreign currency of the Republic of Kazakhstan is suspended;

11526200 The distributed special, anti-dumping and compensatory duties which transfer to accounts in foreign currency of the Republic of Belarus is suspended;

11526300 The distributed special, anti-dumping and compensatory duties which transfer to accounts in foreign currency of the Russian Federation is suspended;

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