State Classifier of Payment Turnover

Back Print Version Date Created: February 18, 2026 Registered in the Ministry of Justice of the Kyrgyz Republic on December 25, 2007. Registration No. 118-07 Approved by the Board Resolution of the National Bank of the Kyrgyz Republic dated November 30, 2007 No. 51/4 GK 018-2007 STATE CLASSIFIER OF THE KYRGYZ REPUBLIC PAYMENT TURNOVER (In the edition of Board Resolutions of the NB KR dated April 22, 2009 No. 21/5, June 16, 2010 No. 49/5, November 28, 2012 No. 45/11, April 24, 2013 No. 13/13, December 20, 2013 No. 51/2, December 8, 2014 No. 54/4, August 12, 2015 No. 43/2, April 11, 2016 No. 17/4, February 8, 2017 No. 5/3, January 15, 2018 No. 2018-P-14/1-2, December 26, 2018 No. 2018-P-14/58-7, September 18, 2019 No. 2019-P-14/48-4, January 15, 2020 No. 2020-P-14/1-1, December 23, 2020 No. 2020-P-14/73-17, September 8, 2021 No. 2021-P-14/50-2, February 2, 2022 No. 2022-P-14/6-2, December 28, 2022 No. 2022-P-14/83-4, July 12, 2023 No. 2023-P-14/42-4, November 1, 2023 No. 2023-P-14/69-1, December 18, 2024 No. 2024-P-14/68-4-(PS), May 28, 2025 No. 2025-P-14/26-1-(PS), August 27, 2025 No. 2025-P-14/43-1-(PS), September 10, 2025 No. 2025-P-14/45-2-(PS), February 11, 2026 No. 2026-P-12/9-3-(NPA)) Effective Date / Introduction The State Classifier of Payment Turnover (GKPO) is part of the Unified System for Classification and Coding of Technical, Economic, and Social Information (ESKK TESi) of the Kyrgyz Republic. GKPO is used by physical and legal persons when conducting non-cash payments within the territory of the Kyrgyz Republic in accordance with the legislation of the Kyrgyz Republic, including regulatory documents of the National Bank of the Kyrgyz Republic. GKPO is designed to systematize and organize information on non-cash payments, ensure payment transparency, and form a set of indicators for analyzing the flow of non-cash funds in the national currency conducted within the Kyrgyz Republic. The object of classification in GKPO is the purpose of payments, which reflect settlement and payment operations from an economic perspective. Structurally, the classifier consists of two blocks: identification and naming. The identification block is built using a hierarchical classification method with a serial-sequential coding approach. The length of the code designation consists of eight numeric characters. The naming block contains the name of the payment purpose. The classification of the payment turnover of the Kyrgyz Republic includes codes and names of payment purposes. The payment code consists of a section, category, group, subgroup, article, sub-article, and element. The structure of the numeric code designation across all sections of the classifier is presented as follows: Example of coding a classification object 11421150 "Excise tax on cognac produced or sold within the territory of the Kyrgyz Republic": Code 11421150 means: 1 Income 11 Tax revenues 114 Taxes on goods and services 1142 Excise tax 11421 Excise tax on goods produced or sold within the territory of the Kyrgyz Republic 114211 Alcoholic products 11421150 Cognacs Settlement and payment operations of GKPO are grouped into the following sections: 1 Payments on income to the state budget 2 Payments on expenditures from the state budget 3 Payments on operations with assets and liabilities of budget organizations 4 Payments for goods, services, assets, and liabilities of non-budgetary institutions 5 Banking operations The coding and classification system for the sections "Payments on income to the state budget", "Payments on expenditures from the state budget", and "Payments on operations with assets and liabilities of budget organizations" is built in accordance with the classification structure of these operations, approved by the Order of the Ministry of Finance of the Kyrgyz Republic dated September 27, 2023 No. 5-P. The rules for assigning GKPO payment purpose codes are provided in Appendix A of this document, which is an integral part thereof. The following abbreviations are used in the classifier alongside commonly accepted ones:

• KR - Kyrgyz Republic;
• NBKR - National Bank of the Kyrgyz Republic;
• SM - Media;
• VAT - Value-added tax;
• GKV - State Treasury Bill. The National Bank of the Kyrgyz Republic, jointly with the Ministry of Finance of the Kyrgyz Republic, maintains GKPO. 1 Income 11 Tax revenues 111 Taxes on income and profit 1111 Taxes on income and profit 11111 Personal income tax of Kyrgyz Republic residents 11111100 Personal income tax paid by a withholding agent 11112100 Personal income tax under the unified tax declaration 11112 Tax on income of non-residents of Kyrgyz Republic 11112100 Tax on income of non-residents of Kyrgyz Republic 11113 Profit tax 11113100 Profit tax 11113200 Tax on interest 11113300 Tax on mining company income 1112 Taxes under special regimes 11121 Revenue from unified tax 11121100 Simplified taxation system based on unified tax 11121200 Simplified taxation system based on unified tax on goods imported from third countries 11122 Patent-based tax 11122100 Mandatory patent tax 11122200 Patent-based tax 11122400 Trade activity patent 11122900 Other taxes under special regimes 11124 Mining tax 11124100 Mining tax 11125 Simplified taxation system tax 11125100 Simplified taxation system tax based on retail sales tax 11126 E-commerce activity tax 11126100 E-commerce activity tax 11127 Gambling activity tax 111271 Gambling activity tax 11127110 Casino gambling tax 11127120 Slot machine and computer simulator gambling tax 11127130 Bookmaker and totalizator gambling tax 11127140 Online casino and electronic (virtual) casino gambling tax 11128 Tax on activities in special trade zones 11128100 Tax on activities in special trade zones 1113 Taxes not distributed by categories 11131 Kumtor gross income tax 11131100 Kumtor gross income tax 11131200 Annual amount for development of Kyrgyz Republic's mineral resource base from Kumtor 11131300 Transaction tax 11131900 Other taxes not distributed by categories 1114 Unified tax payment 11141 Unified tax payment 11141100 Unified tax payment 113 Taxes on property 1131 Property tax 11311 Real estate tax 11311100 Property tax on residential buildings or premises 11311200 Property tax on non-residential buildings and premises 11311300 Real estate tax used for business activities of group 3 11312 Movable property tax 11312100 Property tax on transport vehicles of legal entities 11312200 Property tax on transport vehicles of physical persons 1132 Land tax 11321 Land tax 11321100 Property tax on yard, garden, and orchard land plots 11321200 Property tax on agricultural land plots 11321300 Property tax on residential area lands and non-agricultural purpose lands 114 Taxes on goods and services 1141 General taxes on goods and services 11411 Value-added tax (VAT) 11411100 VAT on goods and services produced within Kyrgyz Republic 11411300 VAT on goods imported into Kyrgyz Republic from EAEU member states 11411400 VAT on goods imported into Kyrgyz Republic from third countries 11411500 VAT on electronic services of foreign organizations 11411600 VAT withheld by a withholding agent 11412 Sales tax 11412100 Sales tax 114 Excise tax 11421 Excise tax on goods produced or sold within KR territory 114211 Alcoholic products 11421110 Ethyl alcohol 11421120 Vodka 11421130 Liqueur-spirit products, low-alcohol drinks, fortified drinks, fortified juices and balms 11421140 Wines 11421150 Cognacs 11421160 Sparkling wines, including carbonated wine and champagne 11421170 Packaged beer 11421180 Unpackaged beer 11421190 Wine materials 114212 Tobacco products 11421210 Filter cigarettes 11421220 Non-filter cigarettes, pipes 11421230 Cigars and cigarillos 11421240 Pipe, smoking, chewing, sucking, snuff, hookah tobacco (excluding tobacco used as raw material for tobacco products) 11421250 Heated tobacco products (heated tobacco stick, heated capsule with tobacco, etc.) 11421260 Nicotine-containing liquid in cartridges, tanks, and other containers for use in electronic cigarettes 11421270 Electronic cigarettes and similar individual electrical evaporative devices (electronic nicotine delivery systems) 11421280 Single-use electronic nicotine delivery systems with nicotine liquid in one housing 11421290 Other products 114213 Petroleum products 11421310 Gasoline, light and middle distillates, and other gasolines 11421320 Jet fuel 11421330 Diesel fuel, gas oils, heavy distillates 11421340 Fuel oil 11421350 Oils, lubricating oils, other oils, and gas condensate 11421360 Crude oil and raw petroleum products obtained from bituminous materials 11421370 Other anti-knock agents based on lead compounds, used for the same purposes as petroleum products 11421380 Additives to lubricating oils containing oil or petroleum products obtained from bituminous rocks 11421390 Other petroleum products (biofuel, ecological fuel, light distillate mixture) 114214 Other excise goods 11421490 Other excise goods 114215 Non-alcoholic beverages 11421510 Waters, including mineral and carbonated, containing sugar or other sweetening or flavoring additives 114216 Gases 11421610 Liquefied hydrocarbon gas 11423 Excise tax on goods imported into KR territory from EAEU member states 114231 Alcoholic products 11423110 Ethyl alcohol 11423120 Vodka 11423130 Liqueur-spirit products, low-alcohol drinks, fortified drinks, fortified juices and balms 11423140 Wines 11423150 Cognacs 11423160 Sparkling wines, including carbonated wine and champagne 11423170 Packaged beer 11423180 Unpackaged beer 11423190 Wine materials 114232 Tobacco products 11423210 Filter cigarettes 11423220 Non-filter cigarettes, pipes 11423230 Cigars and cigarillos 11423240 Pipe, smoking, chewing, sucking, snuff, hookah tobacco (excluding tobacco used as raw material for tobacco products) 11423250 Heated tobacco products (heated tobacco stick, heated capsule with tobacco, etc.) 11423260 Nicotine-containing liquid in cartridges, tanks, and other containers for use in electronic cigarettes 11423270 Electronic cigarettes and similar individual electrical evaporative devices (electronic nicotine delivery systems) 11423280 Single-use electronic nicotine delivery systems with nicotine liquid in one housing 11423290 Other products 114233 Petroleum products 11423310 Gasoline, light and middle distillates, and other gasolines 11423320 Jet fuel 11423330 Diesel fuel, gas oils, heavy distillates 11423340 Fuel oil 11423350 Oils, lubricating oils, other oils, and gas condensate 11423360 Crude oil and raw petroleum products obtained from bituminous materials 11423370 Other anti-knock agents based on lead compounds, used for the same purposes as petroleum products 11423380 Additives to lubricating oils containing oil or petroleum products obtained from bituminous rocks 11423390 Other petroleum products (biofuel, ecological fuel, light distillate mixture) 114234 Other excise goods 11423490 Other excise goods 114235 Non-alcoholic beverages 11423510 Waters, including mineral and carbonated, containing sugar or other sweetening or flavoring additives 114236 Gases 11423610 Liquefied hydrocarbon gas 11424 Excise tax on goods imported into KR territory from third countries 114241 Alcoholic products 11424110 Ethyl alcohol 11424120 Vodka 11424130 Liqueur-spirit products, low-alcohol drinks, fortified drinks, fortified juices and balms 11424140 Wines 11424150 Cognacs 11424160 Sparkling wines, including carbonated wine and champagne 11424170 Packaged beer 11424180 Unpackaged beer 11424190 Wine materials 114242 Tobacco products 11424210 Filter cigarettes 11424220 Non-filter cigarettes, pipes 11424230 Cigars and cigarillos 11424240 Pipe, smoking, chewing, sucking, snuff, hookah tobacco (excluding tobacco used as raw material for tobacco products) 11424250 Heated tobacco products (heated tobacco stick, heated capsule with tobacco, etc.) 11424260 Nicotine-containing liquid in cartridges, tanks, and other containers for use in electronic cigarettes 11424270 Electronic cigarettes and similar individual electrical evaporative devices (electronic nicotine delivery systems) 11424280 Single-use electronic nicotine delivery systems with nicotine liquid in one housing 11424290 Other products 114243 Petroleum products 11424310 Gasoline, light and middle distillates, and other gasolines 11424320 Jet fuel 11424330 Diesel fuel, gas oils, heavy distillates 11424340 Fuel oil 11424350 Oils, lubricating oils, other oils, and gas condensate 11424360 Crude oil and raw petroleum products obtained from bituminous materials 11424370 Other anti-knock agents based on lead compounds, used for the same purposes as petroleum products 11424380 Additives to lubricating oils containing oil or petroleum products obtained from bituminous rocks 11424390 Other petroleum products (biofuel, ecological fuel, light distillate mixture) 114244 Other excise goods 11424410 Other excise goods 114245 Non-alcoholic beverages 11424510 Waters, including mineral and carbonated, containing sugar or other sweetening or flavoring additives 114246 Gases 11424610 Liquefied hydrocarbon gas 1146 Taxes for the use of subsoil 11461 Bonuses 114611 Combustible minerals 11461110 Oil 11461120 Combustible gases 11461130 Coal 11461190 Other combustible minerals 114612 Metallic minerals 11461210 Noble metals 11461220 Mercury 11461230 Antimony 11461240 Tin, tungsten 11461290 Other metals not classified above 114613 Non-metallic minerals 11461310 Facing stones 11461320 Construction sand 11461330 Gypsum 11461340 Limestone, building stone 11461350 Colored stones (gemstones) 11461390 Other non-metals not classified above 114614 Underground waters 11461410 Mineral and fresh waters for bottling as drinking water 11461420 Mineral waters for balneological treatment 11461430 Thermal waters for heating 11461440 Drinking and technical waters 11462 Royalties 114621 Combustible minerals 11462110 Oil 11462120 Combustible gases 11462130 Coal 11462190 Other combustible minerals 114622 Metallic minerals 11462210 Noble metals 11462220 Mercury 11462230 Antimony 11462240 Tin, tungsten 11462290 Other metals not classified above 114623 Non-metallic minerals 11462310 Facing stones 11462320 Construction sand 11462330 Gypsum 11462340 Limestone, building stone 11462350 Colored stones (gemstones) 11462390 Other non-metals not classified above 114624 Underground waters 11462410 Mineral and fresh waters for bottling as drinking water 11462420 Mineral waters for balneological treatment 11462430 Thermal waters for heating 11462440 Drinking and technical waters 11462490 Other underground waters 115 Taxes on international trade and external operations 1151 Customs payments 11511 Customs payments on imported products 11511100 Customs duty on electronic trade goods 11511200 Special, anti-dumping, and compensatory duties paid and credited in accordance with the Agreement on Accession to EAEU 11511400 Import customs duties paid at ETTS rates and credited in accordance with the Agreement on Accession to EAEU 11511500 Customs payment under unified rates of customs duties and taxes 11511600 Aggregate customs payment 11512 Customs payments on exported products 11512100 Export customs duty 11512200 Export seasonal customs duty 11513 Customs fees 11513200 Fees for customs clearance 11514 Other customs fees and payments 11514100 Other customs fees and payments 11515 Distributed import customs duties, payment to foreign currency accounts of other EAEU member states suspended 11515100 Distributed import customs duties, payment to foreign currency accounts of the Republic of Kazakhstan suspended 11515200 Distributed import customs duties, payment to foreign currency accounts of the Republic of Belarus suspended 11515300 Distributed import customs duties, payment to foreign currency accounts of the Russian Federation suspended 11515400 Distributed import customs duties, payment to foreign currency accounts of the Republic of Armenia suspended 11516 Distributed import customs duties, paid to foreign currency accounts of other EAEU member states 11516100 Distributed import customs duties, paid to foreign currency account of the Republic of Kazakhstan 11516200 Distributed import customs duties, paid to foreign currency account of the Republic of Belarus 11516300 Distributed import customs duties, paid to foreign currency account of the Russian Federation 11516400 Distributed import customs duties, paid to foreign currency account of the Republic of Armenia 11516500 Distributed import customs duties, paid to the account of the Kyrgyz Republic 11517 Special, anti-dumping, and compensatory duties paid to foreign currency accounts in accordance with the Protocol on the application of special safeguard, anti-dumping, and compensatory measures concerning third countries 11517100 Special, anti-dumping, and compensatory duties paid to foreign currency account of the Republic of Kazakhstan 11517200 Special, anti-dumping, and compensatory duties paid to foreign currency account of the Republic of Belarus 11517300 Special, anti-dumping, and compensatory duties paid to foreign currency account of the Russian Federation 11517400 Special, anti-dumping, and compensatory duties paid to foreign currency account of the Republic of Armenia 11517500 Special, anti-dumping, and compensatory duties paid to the account of the Kyrgyz Republic 11518 Unidentified amounts received into the treasury account 11518100 Unidentified amounts received into the treasury account 1152 Import customs duties 11521 Import customs duties received from member states in accordance with the Agreement on Accession to EAEU 11521100 Import customs duties received from the Republic of Kazakhstan 11521200 Import customs duties received from the Republic of Belarus 11521300 Import customs duties received from the Russian Federation 11521400 Import customs duties received from the Republic of Armenia 11522 Interest received for untimely fulfillment by member states of obligations to transfer amounts from the distribution of import customs duties 11522100 Interest received for untimely fulfillment by the Republic of Kazakhstan of obligations to transfer amounts from distribution of import customs duties 11522200 Interest received for untimely fulfillment by the Republic of Belarus of obligations to transfer amounts from distribution of import customs duties 11522300 Interest received for untimely fulfillment by the Russian Federation of obligations to transfer amounts from distribution of import customs duties 11522400 Interest received for untimely fulfillment by the Republic of Armenia of obligations to transfer amounts from distribution of import customs duties 11523 Funds collected against security for payment of customs duties and taxes provided to customs authorities when transporting goods under the customs transit procedure within the EAEU territory 11523100 Funds collected against security for payment of customs duties and taxes received from the Republic of Kazakhstan 11523200 Funds collected against security for payment of customs duties and taxes received from the Republic of Belarus 11523300 Funds collected against security for payment of customs duties and taxes received from the Russian Federation 11523400 Funds collected against security for payment of customs duties and taxes received from the Republic of Armenia 11524 Special, anti-dumping, and compensatory duties paid in accordance with agreements on the application of special safeguard, anti-dumping, and compensatory measures concerning third countries 11524100 Special, anti-dumping, and compensatory duties received from the Republic of Kazakhstan 11524200 Special, anti-dumping, and compensatory duties received from the Republic of Belarus 11524300 Special, anti-dumping, and compensatory duties received from the Russian Federation 11524400 Special, anti-dumping, and compensatory duties received from the Republic of Armenia 11525 Interest received for untimely fulfillment by member states of obligations to transfer amounts from the distribution of special, anti-dumping, and compensatory duties 11525100 Interest received for untimely fulfillment by the Republic of Kazakhstan of obligations to transfer amounts from distribution of special, anti-dumping, and compensatory duties 11525200 Interest received for untimely fulfillment by the Republic of Belarus of obligations to transfer amounts from distribution of special, anti-dumping, and compensatory duties 11525300 Interest received for untimely fulfillment by the Russian Federation of obligations to transfer amounts from distribution of special, anti-dumping, and compensatory duties 11525400 Interest received for untimely fulfillment by the Republic of Armenia of obligations to transfer amounts from distribution of special, anti-dumping, and compensatory duties 11526 Distributed special, anti-dumping, and compensatory duties, payment to foreign currency accounts suspended 11526100 Distributed special, anti-dumping, and compensatory duties, payment to foreign currency accounts of the Republic of Kazakhstan suspended 11526200 Distributed special, anti-dumping, and compensatory duties, payment to foreign currency accounts of the Republic of Belarus suspended 11526300 Distributed special, anti-dumping