Resolution of the Board of the National Bank of the Kyrgyz Republic No. 13/13 of April 24, 2013 on Amendments to Resolution No. 51/4 on Approval of the State Classifier of Payment Turnover

NATIONAL BANK OF THE KYRGYZ REPUBLIC

RESOLUTION

of April 24, 2013 No. 13/13

On Amendments to the Resolution of the Board of the National Bank of the Kyrgyz Republic of November 30, 2007 No. 51/4 "On Approval of the State Classifier of Payment Turnover", registered in the Ministry of Justice of the Kyrgyz Republic on December 25, 2007, registration number 118-07

Having considered the information from the Payment Systems Department regarding the appeal of the Ministry of Finance of the Kyrgyz Republic on amendments to the structural classification of state budget revenues in the State Classifier of Payment Turnover, with the aim of bringing it into compliance with regulatory legal acts, improving the systematization of indicators for the analysis of non-cash fund flows in the national currency, and ensuring their transparency, guided by Articles 7 and 43 of the Law of the Kyrgyz Republic "On the National Bank of the Kyrgyz Republic", the Board of the National Bank of the Kyrgyz Republic

RESOLVES:

1. Approve in a new edition Section 1 "Payments on revenues to the state budget" of the State Classifier of Payment Turnover, approved by the Resolution of the Board of the National Bank of the Kyrgyz Republic of November 30, 2007 No. 51/4 "On Approval of the State Classifier of Payment Turnover" and registered in the Ministry of Justice of the Kyrgyz Republic, registration number 118-07 of December 25, 2007 (attached).

2. The Payment Systems Department shall submit the State Classifier of Payment Turnover to the National Statistical Committee of the Kyrgyz Republic for subsequent state registration in the established manner.

3. The Legal Department shall:

• publish this Resolution on the official website of the National Bank of the Kyrgyz Republic after registration with the National Statistical Committee of the Kyrgyz Republic;

• after official publication, submit this Resolution to the Ministry of Justice of the Kyrgyz Republic for inclusion in the State Register of Regulatory Legal Acts of the Kyrgyz Republic.

4. This Resolution shall enter into force upon the expiration of 15 days from the date of official publication.

5. The Accounting and Reporting Department and the Banking Settlements Department shall make the necessary changes to the payment code directories in the General Ledger of the National Bank of the Kyrgyz Republic, the Batch Clearing System, and the Gross Real-Time Settlement System.

6. The Payment Systems Department shall bring this Resolution to the attention of the Ministry of Finance of the Kyrgyz Republic and commercial banks of the Kyrgyz Republic.

7. Control over the implementation of this Resolution shall be entrusted to the Deputy Chairman of the National Bank of the Kyrgyz Republic B.Zh. Zheenbaeva.

| Chairman | | Z. Asankozhoeva |

| | | Appendix to the Resolution of the Board of the National Bank of the Kyrgyz Republic of April 24, 2013 No. 13/13 |

AMENDMENTS to the State Classifier of Payment Turnover, approved by the Resolution of the Board of the National Bank of the Kyrgyz Republic of November 30, 2007 No. 51/4 "On Approval of the State Classifier of Payment Turnover", registered in the Ministry of Justice of the Kyrgyz Republic on December 25, 2007, registration number 118-07

1. Section 1 "Payments on revenues to the state budget" shall be worded as follows:

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Payment Code	Name of Payment Purpose
10000000	Income
11000000	Tax Revenue
11100000	Income and Profit Taxes
11110000	Income and Profit Taxes
11111000	Personal Income Tax of Kyrgyz Republic Residents
11111100	Income Tax Paid by Tax Agent
11111200	Income Tax under Unified Tax Declaration
11112000	Income Tax of Non-Residents of the Kyrgyz Republic
11112100	Income Tax of Non-Residents of the Kyrgyz Republic
11113000	Profit Tax
11113100	Profit Tax
11113200	Interest Tax
11113300	Tax on Income of Gold Mining Companies
11120000	Taxes under Special Regimes
11121000	Receipts under Unified Tax
11121100	Unified Tax for Small Business Entities
11122000	Patent-Based Tax
11122100	Mandatory Patent-Based Tax
11122200	Voluntary Patent-Based Tax
11130000	Taxes Not Distributed by Category
11131000	Kumtor Gross Income Tax
11131100	Kumtor Gross Income Tax
11300000	Property Taxes
11310000	Property Tax
11311000	Real Estate Tax
11311100	Real Estate Tax Not Used for Business Activities
11311200	Real Estate Tax Used for Business Activities Group 2
11311300	Real Estate Tax Used for Business Activities Group 3
11312000	Movable Property Tax
11312100	Vehicle Tax
11312110	Vehicle Tax for Legal Entities
11312120	Vehicle Tax for Individuals
11320000	Land Tax
11321000	Land Tax
11321100	Land Tax for Suburban and Garden-Plot Land Use
11321200	Land Tax for Agricultural Land Use
11321300	Land Tax for Urban Settlements and Non-Agricultural Land
11400000	Taxes on Goods and Services
11410000	General Taxes on Goods and Services
11411000	Value-Added Tax (VAT)
11411100	VAT on Goods and Services Produced within the Kyrgyz Republic
11411200	VAT on Goods Imported into the Kyrgyz Republic
11412000	Sales Tax
11412100	Sales Tax
11413000	Road Use Tax
11413100	Road Use Tax
11414000	Contributions for Emergency Prevention and Response
11414100	Contributions for Emergency Prevention and Response
11420000	Excise Tax
11421000	Excise Tax on Goods Produced or Sold within the Kyrgyz Republic
11421100	Alcoholic Products
11421110	Ethyl Alcohol
11421120	Vodka and Liqueur Products
11421130	Fortified Drinks, Fortified Juices, and Balms
11421140	Wines
11421150	Cognacs
11421160	Sparkling Wine, Including Champagne
11421170	Packaged Beer
11421180	Unpackaged Beer
11421190	Wine Materials
11421200	Tobacco Products
11421210	Filtered Tobacco Products
11421220	Unfiltered Tobacco Products
11421230	Cigars and Cigarillos
11421290	Other Products Containing Tobacco, Except Fermented Tobacco
11421300	Petroleum Products
11421310	Gasoline, Light and Middle Distillates, and Other Gasolines
11421320	Jet Fuel
11421330	Diesel Fuel
11421340	Fuel Oil
11421350	Oils and Gas Condensate
11421360	Crude Oil and Petroleum Products Obtained from Bituminous Materials
11421400	Other Excisable Goods
11421410	Gold, Platinum, or Silver Jewelry
11421420	Other Excisable Goods
11422000	Excise Tax on Goods Imported into the Kyrgyz Republic
11422100	Alcoholic Products
11422110	Ethyl Alcohol
11422120	Vodka and Liqueur Products
11422130	Fortified Drinks, Fortified Juices, and Balms
11422140	Wines
11422150	Cognacs
11422160	Sparkling Wine, Including Champagne
11422170	Packaged Beer
11422180	Unpackaged Beer
11422190	Wine Materials
11422200	Tobacco Products
11422210	Filtered Tobacco Products
11422220	Unfiltered Tobacco Products
11422230	Cigars and Cigarillos
11422290	Other Products Containing Tobacco, Except Fermented Tobacco
11422300	Petroleum Products
11422310	Gasoline, Light and Middle Distillates, and Other Gasolines
11422320	Jet Fuel
11422330	Diesel Fuel
11422340	Fuel Oil
11422350	Oils and Gas Condensate
11422360	Crude Oil and Petroleum Products Obtained from Bituminous Materials
11422400	Other Excisable Goods
11422410	Other Excisable Goods
11440000	Taxes for Subsoil Use
11441000	Bonuses
11441100	Combustible Minerals
11441110	Oil
11441120	Combustible Gases
11441130	Coal
11441190	Other Combustible Minerals
11441200	Metallic Minerals
11441210	Precious Metals
11441220	Mercury
11441230	Antimony
11441240	Tin, Tungsten
11441290	Other Metals Not Classified Above
11441300	Non-Metallic Minerals
11441310	Facing Stones
11441320	Construction Sand
11441330	Gypsum
11441340	Limestone, Building Stone
11441350	Colored Stones (Gemstones)
11441390	Other Non-Metals Not Classified Above
11441400	Underground Waters
11441410	Mineral and Fresh Water for Bottling as Drinking Water
11441420	Mineral Water for Balneological Treatment
11441430	Thermal Water for Heating
11441440	Drinking and Technical Waters
11442000	Royalties
11442100	Combustible Minerals
11442110	Oil
11442120	Combustible Gases
11442130	Coal
11442190	Other Combustible Minerals
11442200	Metallic Minerals
11442210	Precious Metals
11442220	Mercury
11442230	Antimony
11442240	Tin, Tungsten
11442290	Other Metals Not Classified Above
11442300	Non-Metallic Minerals
11442310	Facing Stones
11442320	Construction Sand
11442330	Gypsum
11442340	Limestone, Building Stone
11442350	Colored Stones (Gemstones)
11442390	Other Non-Metals Not Classified Above
11442400	Underground Waters
11442410	Mineral and Fresh Water for Bottling as Drinking Water
11442420	Mineral Water for Balneological Treatment
11442430	Thermal Water for Heating
11442440	Drinking and Technical Waters
11442490	Other Underground Waters
11500000	Taxes on International Trade and Operations
11510000	Customs Payments
11511000	Customs Payments on Imported Products
11511100	Import Customs Duty
11511200	Import Seasonal Customs Duty
11511300	Special Duty
11511400	Anti-Dumping Duty
11511500	Compensatory Duty
11511600	Customs Payment under Unified Rates of Customs Duties and Taxes
11511700	Aggregate Customs Payment
11512000	Customs Payments on Exported Products
11512100	Export Customs Duty
11512200	Export Seasonal Customs Duty
11513000	Customs Fees
11513100	Fees for Foreign Auto Carriers
11513200	Customs Clearance Fees
11514000	Other Customs Fees and Payments
11514100	Other Customs Fees and Payments
11600000	Other Taxes and Fees
11610000	Other Taxes and Fees
11611000	Other Taxes and Fees
11611000	Other Taxes and Fees
12000000	Contributions/Payments for Social Needs
12100000	Contributions/Payments for Social Security
12110000	Employee Insurance Contributions
12110100	Employee Insurance Contributions
12110200	Employee Insurance Contributions for Main Debt to the State Accumulative Pension Fund
12110300	Employee Insurance Contributions for Deferred Debt to the State Accumulative Pension Fund
12110400	Employee Insurance Contributions for Successor Debt to the State Accumulative Pension Fund
12120000	Employer Insurance Contributions
12120100	Employer Insurance Contributions
12120200	Employer and Employee Insurance Contributions for Main Debt (Excluding State Accumulative Pension Fund)
12120300	Employer and Employee Insurance Contributions for Deferred Debt (Excluding State Accumulative Pension Fund)
12120400	Employer and Employee Insurance Contributions for Successor Debt (Excluding State Accumulative Pension Fund)
12130000	Insurance Contributions for Individuals Engaged in Individual Labor Activity
12130100	Insurance Contributions for Individuals Engaged in Individual Labor Activity
12140000	Insurance Contributions Not Distributed by Category
12140100	Insurance Contributions Not Distributed by Category
12150000	Insurance Contributions from Agricultural Producers
12150100	Insurance Contributions from Agricultural Producers
12200000	Other Contributions/Payments for Social Needs
12210000	Employee Contributions/Payments
12210100	Employee Contributions/Payments
12220000	Employer Contributions/Payments
12220100	Employer Contributions/Payments
12230000	Other Contributions/Payments
12230100	Other Contributions/Payments
12300000	Other Income of the Social Fund
12310000	Other Income of the Social Fund
12310100	Other Income of the Social Fund
12310200	Payment for Capitalized Amounts
12310300	Payment for Recourse Claims
12310400	Interest for Provided Deferral
12320000	Interest on Social Fund Income
12320100	Interest on Social Fund Income
13000000	Received Official Transfers
13100000	Transfers from Abroad
13110000	From Foreign Governments
13111000	From Foreign Governments
13111100	Current
13111200	Capital
13120000	From International Organizations
13121000	From International Organizations
13121100	Current
13121200	Capital
13300000	Transfers of the Public Sector
13310000	Grants to Local Budgets
13311000	Grants to Local Budgets
13311100	Category Grants
13311200	Equalization Grants
13311300	Incentive Grants
13320000	Funds Transferred via Mutual Settlements
13321000	Funds Transferred via Mutual Settlements
13321100	Funds Transferred via Mutual Settlements for Wage Increases
13321200	Funds Transferred via Mutual Settlements for School Meals (Grades 1-4)
13321300	Other Funds Transferred via Mutual Settlements from the Republican Budget
13321400	Funds Transferred via Mutual Settlements from the Local Budget
13321500	Funds Transferred Between Levels of Local Budgets
14000000	Non-Tax Revenue
14100000	Income from Property and Interest
14110000	Interest
14111000	Deposit Interest
14111100	Interest on Government Deposits Held at the National Bank of the Kyrgyz Republic
14112000	Interest on Issued Budget Loans and Credits
14112100	Interest on Issued Budget Loans and Credits
14120000	Dividends and Profit
14121000	Dividends
14121100	Dividends Accrued on State Share Package
14122000	Profit
14122100	Profit of the National Bank of the Kyrgyz Republic
14122200	Profit of State Enterprises
14150000	Rent
14151000	Payment for Development of Mineral or Fossil Fuel Deposits
14151100	Payment for Development of Mineral or Fossil Fuel Deposits
14151200	Payment for Subsoil Use License Retention
14152000	Payment for Use of Natural Resources
14152100	Payment for Land Rent in Settlements
14152200	Payment for Pasture Rent
14152300	Payment for Riverside Pasture Rent
14152400	Payment for Intensive Use Zone Pasture Rent
14152500	Payment for Transhumant Pasture Rent
14152600	Payment for Land Redistribution Fund Land Rent
14152700	Payment for Forest Resource Use
14152800	Payment for Water Resource Use
14152900	Other Payments for Use of Natural Assets
14153000	Property Rent
14153100	Payment for Rent of Premises, Buildings, and Structures in State Ownership
14153200	Payment for Rent of Premises, Buildings, and Structures in Municipal Ownership
14153900	Payment for Rent of Other Property
14200000	Administrative Fees, Payments, and State Services
14220000	Administrative Fees and Payments
14221000	Fees and Payments
14221100	Payment for Issuing Licenses
14221200	Payment for Issuing Certificates and Other Permissive Documents
14221300	Payment for Right to Conduct Lottery Activities
14221400	Payment for Vehicle Registration and Re-registration
14221500	Payment for Alternative Service and Conscription Mobilization Reserve
14221600	Fees for Driver's License Exams and Vehicle Inspection
14221700	Waste Removal Fee
14221800	Vehicle Parking Fee
14221900	Other Payments and Fees
14222000	State Duties
14222100	State Duty Collected by Registration Authorities
14222200	State Duty Collected by Justice Authorities
14222300	State Duty Collected by Judicial Authorities
14222400	Other State Duties
14230000	Revenue from Paid Services
14231000	Medical Services
14231100	Payment for Consultative-Diagnostic Assistance at Outpatient Level
14231200	Payment for Therapeutic Procedures at Outpatient Level
14231300	Payment for Medical Care in Day Hospital Departments
14231400	Payment for Medical Care in Specialized Hospitals
14231500	Co-Payment for Healthcare Services
14231600	Payment for Dental Care
14231700	Payment for Disinsection, Disinfection, and Rat Control Measures
14231800	Payment for High-Tech Medical Services (Beyond Quota)
14231900	Payment for Unclassified Medical Services
14232000	Educational and Cultural Services
14232100	Payment for Education in Educational Institutions (Universities, Vocational Schools, Technical Schools)
14232200	Payment for Testing Graduates of General Schools Competing for Special Sample Documents
14232300	Revenue from Student Educational-Production Activity, Payment for Dormitory and Hotel Accommodation
14232400	Payment for Additional Services by Preschool and School Institutions
14232500	Payment for Organizing and Conducting Training Programs, Courses, Seminars, Conferences
14232600	Payment for Pre-University, Post-University, and Additional Education
14232700	Payment for Theater Performances
14232800	Payment for Provision of Halls, Premises, and Equipment of Cultural Institutions
14232900	Payment for Unclassified Educational and Cultural Services
14233000	Social Services
14233100	Payment for Assistance in Foreign Employment
14233200	Payment for Permit to Attract Foreign Labor and Work Permit
14233300	Payment for Publication of Scientific Articles in Internet Journals
14233400	Payment for Provision of Meeting Rooms
14233900	Payment for Unclassified Social Services
14234000	Registration, Certificate, ID, and Document Issuance Services
14234100	Payment for Issuing Equipment and Communication Service Conformity Certificates
14234200	Payment for Issuing Duplicates of Military Registration Documents for Conscripts and Contract Soldiers
14234300	Payment for Issuing Diplomas/Certificates, Nostification of Academic Degrees and Titles
14234400	Payment for Issuing Certificates, IDs, Duplicates, Powers of Attorney, and Policies
14234500	Payment for Confirming Competence of Laboratories, Certification Bodies, and Personnel
14234600	Payment for Providing Certificates
14234700	Payment for State Registration
14234900	Payment for Unclassified Registration, Certificate, ID, and Document Services
14235000	Research, Analysis, Evaluation, and Expertise Services
14235100	Payment for Sampling and Marking Jewelry and Other Household Items of Precious Metals
14235200	Payment for Unscheduled Work
14235300	Payment for Expertise and Research
14235400	Payment for Testing and Knowledge Assessment
14235500	Payment for Analysis and Survey
14235600	Payment for Veterinary and Clinical Examination
14235900	Payment for Unclassified Research, Analysis, Evaluation, and Expertise Services
14236000	Information Provision and Printing Services
14236100	Payment for Providing Dissertation Abstracts and Dissertations
14236200	Payment for Statistical Observations and Statistical Information Provision
14236300	Payment for Search, Selection, and Information Provision
14236400	Payment for Organizing and Conducting Various Events
14236500	Payment for Issuing Documents for Temporary Use
14236600	Payment for Document Processing and Citizen Documentation
14236900	Payment for Unclassified Information and Printing Services
14237000	Security and Storage Services
14237100	Payment for Chemical and Biological Pest Treatment
14237200	Payment for Decontamination of Quarantined Products, Means, and Premises
14237300	Payment for Animal Maintenance in Quarantine Isolators
14237400	Payment for Customs Escort of Goods and Vehicles
14237500	Payment for Document Preparation, Acceptance, and Storage
14237600	Payment for Object Security and Protection under Contracts
14237700	Payment for Escort of Flammable, Highly Active, and Toxic Substances
14237900	Payment for Unclassified Security and Storage Services
14238000	Other Types of Services
14238100	Payment for Water Supply to Water Users
14238200	Payment for Visiting Protected Natural Areas
14238300	Payment for Sale of Timber and Seedlings
14238400	Payment for International Patent Classification Topic Classification
14238500	Payment for Indexing Dissertation Abstracts
14238600	Payment for Developing Installation and Operation Schemes for Cage Structures
14238700	Payment for Organizing and Conducting Submarine-Technical, Diving, and Diving Work
14238900	Payment for Unclassified Other Types of Services
14239000	Other Revenue
14239100	Payments Collected Above Sale Price During Privatization
14239200	Payments from De-Reserving State Material Reserves
14239300	Payments on Previously Issued Budget Loans
14239400	Other Revenue
14300000	Fines, Sanctions, Confiscations
14310000	Administrative Fines, Sanctions, Confiscations
14311000	Administrative Fines, Sanctions, Confiscations
14311100	Administrative Fines
14311200	Revenue from Sale of Identified Smuggled Goods
14311300	Revenue from Sale of Confiscated Property
14311400	Revenue from Control and Supervision Activities
14311500	Compensation for Damage Caused by Economic Crimes
14320000	Fines, Sanctions, Confiscations on Insurance Contributions
14321000	Fines, Sanctions, Confiscations on Insurance Contributions
14321100	Penalty Sanctions on Main Debt
14321200	Penalty Sanctions on Deferred Debt
14321300	Penalty Sanctions on Successor Debt
14400000	Voluntary Transfers, Excluding Grants
14410000	Voluntary Transfers, Excluding Grants
14411000	Current
14411100	Current Assistance
14412000	Capital
14412100	Capital Assistance
14500000	Other Non-Tax Revenue
14510000	Other Non-Tax Revenue
14511000	Other Non-Tax Revenue
14511100	Income Forfeited to the State
14511200	Other Non-Tax Revenue
14511300	Exchange Rate Profit/Loss
14511400	Contributions for Development and Maintenance of Local Infrastructure