RegAlertRule · NBKR · 15 Jan 2020 · 8-799
Resolution of the Board of the National Bank of the Kyrgyz Republic No. 2020-P-14/1-1-(PS) of January 15, 2020 on Amendments to the Resolution of the Board of the National Bank of the Kyrgyz Republic No. 51/4 of November 30, 2007 Approving the State Classifier of Payment Turnover
The Accounting and Reporting Department and the Banking Settlements Department must update payment code directories in the Main Ledger, Batch Clearing System, and Real-Time Gross Settlement System. The Social Fund and FOOMS must exclusively use budget category 12311 for all contributions. Ministries and departments must execute budgets at the 8-digit level for code 14512. This resolution amends the November 30, 2007 Resolution No. 51/4 and enters into force fifteen days after official publication.
RESOLUTION OF THE BOARD OF THE NATIONAL BANK OF THE KYRGYZ REPUBLIC
of January 15, 2020 No. 2020-P-14/1-1-(PS)
On Amendments to the Resolution of the Board of the National Bank of the Kyrgyz Republic "On Approval of the State Classifier of Payment Turnover" of November 30, 2007 No. 51/4
In accordance with Articles 20 and 68 of the Law "On the National Bank of the Kyrgyz Republic, Banks and Banking Activity", the Board of the National Bank of the Kyrgyz Republic resolves:
-
Make the proposed changes to the Resolution of the Board of the National Bank of the Kyrgyz Republic "On Approval of the State Classifier of Payment Turnover" of November 30, 2007 No. 51/4 [attached].
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To the Legal Department:
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publish this resolution on the official website of the National Bank of the Kyrgyz Republic;
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after official publication, send 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.
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To the Payment Systems Department of the National Bank to send this resolution to the National Statistical Committee of the Kyrgyz Republic for subsequent state registration in the established manner.
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This resolution enters into force after the expiration of fifteen days from the date of official publication.
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To the Accounting and Reporting Department and the Banking Settlements Department to make the necessary changes to the payment code directories in the Main Ledger of the National Bank of the Kyrgyz Republic, the Batch Clearing System, and the Real-Time Gross Settlement System.
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To the Payment Systems Department to bring this resolution to the attention of the Ministry of Finance of the Kyrgyz Republic and commercial banks of the Kyrgyz Republic.
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To place control over the implementation of this resolution on the Member of the Board of the National Bank of the Kyrgyz Republic, overseeing the Payment Systems Department.
| Chairman of the Board of the National Bank of the Kyrgyz Republic | | T. Abdygulov |
| | | Appendix to the Resolution of the Board of the National Bank of the Kyrgyz Republic of January 15, 2020 No. 2020-P-14/1-1-(PS) |
AMENDMENTS to the Resolution of the Board of the National Bank of the Kyrgyz Republic "On Approval of the State Classifier of Payment Turnover" of November 30, 2007 No. 51/4
Make the following changes to the Resolution of the Board of the National Bank of the Kyrgyz Republic "On Approval of the State Classifier of Payment Turnover" of November 30, 2007 No. 51/4:
in the State Classifier of Payment Turnover approved by the aforementioned Resolution:
1) in paragraph 23 of the "Introduction" section, replace the words and numbers "of March 2, 2016 No. 32-p" with the words and numbers "of December 21, 2017 No. 161-p";
2) in the table, rephrase the section "Payments for revenues to the state budget" in the following edition:
"
| Code | Payment Purpose Name |
|---|---|
| 10000000 | PAYMENTS FOR INCOMES INTO THE STATE BUDGET |
| 11000000 | Tax Revenues |
| 11100000 | Taxes on Income and Profit |
| 11110000 | Taxes on Income and Profit |
| 11111000 | Income Tax of Individuals-Residents of the Kyrgyz Republic |
| 11111100 | Income Tax Paid by a Tax Agent |
| 11111200 | Income Tax under the Unified Tax Declaration |
| 11112000 | Tax on Income of Non-Residents of the Kyrgyz Republic |
| 11112100 | Tax on Income of Non-Residents of the Kyrgyz Republic |
| 11113000 | Profit Tax |
| 11113100 | Profit Tax |
| 11113200 | Tax on Interest |
| 11113300 | Tax on Income of Gold Mining Companies |
| 11120000 | Taxes under Special Regimes |
| 11121000 | Receipts under the Unified Tax |
| 11121100 | Unified Tax for Small Business Entities |
| 11122000 | Tax Based on a Patent |
| 11122100 | Tax Based on an Mandatory Patent |
| 11122200 | Tax Based on a Voluntary Patent |
| 11130000 | Taxes Not Distributed by Categories |
| 11131000 | Tax on Gross Income "Kumtor" |
| 11131100 | Tax on Gross Income "Kumtor" |
| 11300000 | Taxes on Property |
| 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 | Tax on Vehicles of Legal Entities |
| 11312200 | Tax on Vehicles of Individuals |
| 11320000 | Land Tax |
| 11321000 | Land Tax |
| 11321100 | Land Tax for Use of Suburban and Garden-Vegetable Land Plots |
| 11321200 | Land Tax for Use of Agricultural Lands |
| 11321300 | Land Tax for Use of Settlement Lands and Non-Agricultural Lands |
| 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 in the Territory of the Kyrgyz Republic |
| 11411300 | VAT on Goods Imported into the Territory of the Kyrgyz Republic from EAEU Member States |
| 11411400 | VAT on Goods Imported into the Territory of the Kyrgyz Republic from Third Countries |
| 11412000 | Sales Tax |
| 11412100 | Sales Tax |
| 11420000 | Excise Tax |
| 11421000 | Excise Tax on Goods Produced or Sold in the Territory of the KR |
| 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 | Bottled Beer |
| 11421180 | Unbottled 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 Raw Petroleum Products Obtained from Bituminous Materials |
| 11421400 | Other Excisable Goods |
| 11421410 | Jewelry Made of Gold, Platinum, or Silver |
| 11421490 | Other Excisable Goods |
| 11423000 | Excise Tax on Goods Imported into the Territory of the Kyrgyz Republic from EAEU Member States |
| 11423100 | Alcoholic Products |
| 11423110 | Ethyl Alcohol |
| 11423120 | Vodka and Liqueur Products |
| 11423130 | Fortified Drinks, Fortified Juices, and Balms |
| 11423140 | Wines |
| 11423150 | Cognacs |
| 11423160 | Sparkling Wine, Including Champagne |
| 11423170 | Bottled Beer |
| 11423180 | Unbottled Beer |
| 11423190 | Wine Materials |
| 11423200 | Tobacco Products |
| 11423210 | Filtered Tobacco Products |
| 11423220 | Unfiltered Tobacco Products |
| 11423230 | Cigars and Cigarillos |
| 11423290 | Other Products Containing Tobacco, Except Fermented Tobacco |
| 11423300 | Petroleum Products |
| 11423310 | Gasoline, Light and Middle Distillates, and Other Gasolines |
| 11423320 | Jet Fuel |
| 11423330 | Diesel Fuel |
| 11423340 | Fuel Oil |
| 11423350 | Oils and Gas Condensate |
| 11423360 | Crude Oil and Raw Petroleum Products Obtained from Bituminous Materials |
| 11423400 | Other Excisable Goods |
| 11423410 | Jewelry Made of Gold, Platinum, or Silver |
| 11423490 | Other Excisable Goods |
| 11424000 | Excise Tax on Goods Imported into the Territory of the Kyrgyz Republic from Third Countries |
| 11424100 | Alcoholic Products |
| 11424110 | Ethyl Alcohol |
| 11424120 | Vodka |
| 11424130 | Fortified Drinks, Fortified Juices, and Balms |
| 11424140 | Wines and Wine Materials |
| 11424150 | Cognacs |
| 11424160 | Sparkling Wine, Including Champagne |
| 11424170 | Bottled Beer |
| 11424180 | Unbottled Beer |
| 11424190 | Liqueur Products |
| 11424200 | Tobacco Products |
| 11424210 | Filtered Tobacco Products |
| 11424220 | Unfiltered Tobacco Products |
| 11424230 | Cigars and Cigarillos |
| 11424290 | Other Products Containing Tobacco, Except Fermented Tobacco |
| 11424300 | Petroleum Products |
| 11424310 | Gasoline, Light and Middle Distillates, and Other Gasolines |
| 11424320 | Jet Fuel |
| 11424330 | Diesel Fuel |
| 11424340 | Fuel Oil |
| 11424350 | Oils and Gas Condensate |
| 11424360 | Crude Oil and Raw Petroleum Products Obtained from Bituminous Materials |
| 11424400 | Other Excisable Goods |
| 11424410 | Other Excisable Goods |
| 11460000 | Taxes for the Use of Subsoil |
| 11461000 | Bonuses |
| 11461100 | Combustible Mineral Resources |
| 11461110 | Oil |
| 11461120 | Combustible Gases |
| 11461130 | Coal |
| 11461190 | Other Combustible Mineral Resources |
| 11461200 | Metallic Mineral Resources |
| 11461210 | Precious Metals |
| 11461220 | Mercury |
| 11461230 | Antimony |
| 11461240 | Tin, Tungsten |
| 11461290 | Other Metals Not Classified Above |
| 11461300 | Non-Metallic Mineral Resources |
| 11461310 | Facing Stones |
| 11461320 | Construction Sand |
| 11461330 | Gypsum |
| 11461340 | Limestone, Building Stone |
| 11461350 | Colored Stones (Gemstones) |
| 11461390 | Other Non-Metals Not Classified Above |
| 11461400 | 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 |
| 11462000 | Royalties |
| 11462100 | Combustible Mineral Resources |
| 11462110 | Oil |
| 11462120 | Combustible Gases |
| 11462130 | Coal |
| 11462190 | Other Combustible Mineral Resources |
| 11462200 | Metallic Mineral Resources |
| 11462210 | Precious Metals |
| 11462220 | Mercury |
| 11462230 | Antimony |
| 11462240 | Tin, Tungsten |
| 11462290 | Other Metals Not Classified Above |
| 11462300 | Non-Metallic Mineral Resources |
| 11462310 | Facing Stones |
| 11462320 | Construction Sand |
| 11462330 | Gypsum |
| 11462340 | Limestone, Building Stone |
| 11462350 | Colored Stones (Gemstones) |
| 11462390 | Other Non-Metals Not Classified Above |
| 11462400 | 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 |
| 11500000 | Taxes on International Trade and External Operations |
| 11510000 | Customs Payments |
| 11511000 | Customs Payments on Imported Products |
| 11511200 | Special, Anti-Dumping, and Compensatory Duties Paid and Credited in Accordance with the Agreement on Accession to the EAEU |
| 11511400 | Import Customs Duties Paid at ETR Rates and Credited in Accordance with the Agreement on Accession to the EAEU |
| 11511500 | Customs Payment under Unified Rates of Customs Duties and Taxes |
| 11511600 | Aggregate Customs Payment |
| 11512000 | Customs Payments on Exported Products |
| 11512100 | Export Customs Duty |
| 11512200 | Export Seasonal Customs Duty |
| 11513000 | Customs Fees |
| 11513100 | Fees from Foreign Auto Carriers |
| 11513200 | Fees for Customs Clearance |
| 11514000 | Other Customs Fees and Payments |
| 11514100 | Other Customs Fees and Payments |
| 11515000 | Distributed Import Customs Duties, Payment of Which to Foreign Currency Accounts of Other EAEU Member States is Suspended |
| 11515100 | Distributed Import Customs Duties, Payment of Which to Foreign Currency Accounts of the Republic of Kazakhstan is Suspended |
| 11515200 | Distributed Import Customs Duties, Payment of Which to Foreign Currency Accounts of the Republic of Belarus is Suspended |
| 11515300 | Distributed Import Customs Duties, Payment of Which to Foreign Currency Accounts of the Russian Federation is Suspended |
| 11515400 | Distributed Import Customs Duties, Payment of Which to Foreign Currency Accounts of the Republic of Armenia is Suspended |
| 11516000 | Distributed Import Customs Duties, Paid to Foreign Currency Accounts of Other EAEU Member States |
| 11516100 | Distributed Import Customs Duties, Paid to the Foreign Currency Account of the Republic of Kazakhstan |
| 11516200 | Distributed Import Customs Duties, Paid to the Foreign Currency Account of the Republic of Belarus |
| 11516300 | Distributed Import Customs Duties, Paid to the Foreign Currency Account of the Russian Federation |
| 11516400 | Distributed Import Customs Duties, Paid to the Foreign Currency Account of the Republic of Armenia |
| 11516500 | Distributed Import Customs Duties, Paid to the Account of the Kyrgyz Republic |
| 11517000 | 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 with Respect to Third Countries |
| 11517100 | Special, Anti-Dumping, and Compensatory Duties, Paid to the Foreign Currency Account of the Republic of Kazakhstan |
| 11517200 | Special, Anti-Dumping, and Compensatory Duties, Paid to the Foreign Currency Account of the Republic of Belarus |
| 11517300 | Special, Anti-Dumping, and Compensatory Duties, Paid to the Foreign Currency Account of the Russian Federation |
| 11517400 | Special, Anti-Dumping, and Compensatory Duties, Paid to the Foreign Currency Account of the Republic of Armenia |
| 11517500 | Special, Anti-Dumping, and Compensatory Duties, Paid to the Account of the Kyrgyz Republic |
| 11518000 | Unidentified Sums Received into the Treasury Account |
| 11518100 | Unidentified Sums Received into the Treasury Account |
| 11520000 | Import Customs Duties |
| 11521000 | Import Customs Duties Received from Member States in Accordance with the Agreement on Accession to the 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 |
| 11522000 | Interest Received for Untimely Fulfillment of Member States' Obligations to Transfer Sums from the Distribution of Import Customs Duties |
| 11522100 | Interest Received for Untimely Fulfillment of the Republic of Kazakhstan's Obligations to Transfer Sums from the Distribution of Import Customs Duties |
| 11522200 | Interest Received for Untimely Fulfillment of the Republic of Belarus's Obligations to Transfer Sums from the Distribution of Import Customs Duties |
| 11522300 | Interest Received for Untimely Fulfillment of the Russian Federation's Obligations to Transfer Sums from the Distribution of Import Customs Duties |
| 11522400 | Interest Received for Untimely Fulfillment of the Republic of Armenia's Obligations to Transfer Sums from the Distribution of Import Customs Duties |
| 11523000 | Funds Collected from Security for Payment of Customs Duties and Taxes, Provided to Customs Authorities, When Transporting Goods under the Customs Transit Procedure on the EAEU Customs Territory |
| 11523100 | Funds Collected from Security for Payment of Customs Duties and Taxes, Received from the Republic of Kazakhstan |
| 11523200 | Funds Collected from Security for Payment of Customs Duties and Taxes, Received from the Republic of Belarus |
| 11523300 | Funds Collected from Security for Payment of Customs Duties and Taxes, Received from the Russian Federation |
| 11523400 | Funds Collected from Security for Payment of Customs Duties and Taxes, Received from the Republic of Armenia |
| 11524000 | Special, Anti-Dumping, and Compensatory Duties Paid in Accordance with Agreements on the Application of Special Safeguard, Anti-Dumping, and Compensatory Measures with Respect to 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 |
| 11525000 | Interest Received for Untimely Fulfillment of Member States' Obligations to Transfer Sums from the Distribution of Special, Anti-Dumping, and Compensatory Duties |
| 11525100 | Interest Received for Untimely Fulfillment of the Republic of Kazakhstan's Obligations to Transfer Sums from the Distribution of Special, Anti-Dumping, and Compensatory Duties |
| 11525200 | Interest Received for Untimely Fulfillment of the Republic of Belarus's Obligations to Transfer Sums from the Distribution of Special, Anti-Dumping, and Compensatory Duties |
| 11525300 | Interest Received for Untimely Fulfillment of the Russian Federation's Obligations to Transfer Sums from the Distribution of Special, Anti-Dumping, and Compensatory Duties |
| 11525400 | Interest Received for Untimely Fulfillment of the Republic of Armenia's Obligations to Transfer Sums from the Distribution of Special, Anti-Dumping, and Compensatory Duties |
| 11526000 | Distributed Special, Anti-Dumping, and Compensatory Duties, Payment of Which to Foreign Currency Accounts is Suspended |
| 11526100 | Distributed Special, Anti-Dumping, and Compensatory Duties, Payment of Which to Foreign Currency Accounts of the Republic of Kazakhstan is Suspended |
| 11526200 | Distributed Special, Anti-Dumping, and Compensatory Duties, Payment of Which to Foreign Currency Accounts of the Republic of Belarus is Suspended |
| 11526300 | Distributed Special, Anti-Dumping, and Compensatory Duties, Payment of Which to Foreign Currency Accounts of the Russian Federation is Suspended |
| 11526400 | Distributed Special, Anti-Dumping, and Compensatory Duties, Payment of Which to Foreign Currency Accounts of the Republic of Armenia is Suspended |
| 11600000 | Other Taxes and Fees |
| 11610000 | Other Taxes and Fees |
| 11611000 | Other Taxes and Fees |
| 11611100 | Other Taxes and Fees of the Republican Budget |
| 11611200 | Other Taxes and Fees of the Local Budget |
| 12000000 | Contributions/Allocations for Social Security and Social Needs |
| 12100000 | Contributions/Allocations for Compulsory State Social Insurance |
| 12110000 | Insurance Contributions to the Social Fund |
| 12111000 | Insurance Contributions to the Social Fund |
| 12111110 | Insurance Contributions to the Pension Fund, the Compulsory Medical Insurance Fund, and the Workers' Health Improvement Fund |
| 12111120 | Insurance Contributions under Policies (Except the State Accumulative Pension Fund) |
| 12111130 | Insurance Contributions of Peasant (Farmer) Farms Without Legal Entity Status |
| 12111210 | Insurance Contributions to the State Accumulative Pension Fund |
| 12111220 | Insurance Contributions under Policies of the State Accumulative Pension Fund |
| 12200000 | Other Income of the Social Fund |
| 12210000 | Other Income of the Social Fund |
| 12211000 | Other Income of the Social Fund |
| 12211100 | Capitalized Sums for Pension Payments |
| 12211200 | Funds Collected from Employers and Citizens as a Result of Recourse Claims |
| 12211900 | Other Income of the Social Fund |
| 12220000 | Interest on Income of the Social Fund |
| 12221000 | Interest on Income of the Social Fund |
| 12221100 | Interest on Income of the Social Fund |
| 12230000 | Other Income of the State Accumulative Pension Fund |
| 12231000 | Other Income of the State Accumulative Pension Fund |
| 12231100 | Other Income of the State Accumulative Pension Fund |
| 12300000 | Other Income of the Compulsory Medical Insurance Fund (CMIF) |
| 12310000 | Other Income of the Compulsory Medical Insurance Fund (CMIF) |
| 12311000 | Other Income of the Compulsory Medical Insurance Fund (CMIF) |
| 12311200 | Receipts from the Issuance of OMS Policies |
| 12311300 | Funds Collected in Judicial and Extrajudicial Order from Healthcare Organizations for Improper Fulfillment of Contractual Obligations |
| 12311400 | Funds Received as a Result of Applying Material, Administrative, and Criminal Liability, Including Compensation Amounts Under Court Decisions |
| 12311500 | Funds Collected as a Result of Illegal or Non-Targeted Use of the Compulsory Medical Insurance Fund Budget |
| 12311700 | Funds Received from Charitable Foundations, International Organizations, and Foreign Citizens |
| 12311900 | Other Income Not Contrary to the Legislation of the Kyrgyz Republic |
| 13000000 | Received Official Transfers |
| 13100000 | Transfers from Abroad |
| 13110000 | Transfers from Foreign Governments |
| 13111000 | Transfers from Foreign Governments |
| 13111100 | Current |
| 13111200 | Capital |
| 13120000 | Transfers from International Organizations |
| 13121000 | Transfers from International Organizations |
| 13121100 | Current |
| 13121200 | Capital |
| 13300000 | Transfers of the Public Sector |
| 13320000 | Transfers to Local Budgets |
| 13321000 | Transfers to Local Budgets |
| 13321100 | Equalization Transfers |
| 13321200 | Targeted Transfers |
| 13321300 | Targeted Transfers Between Levels of Local Budget |
| 13330000 | Funds Received from the Republican Budget by Other Public Sector Units |
| 13331000 | Funds Received from the Republican Budget by the Social Fund |
| 13331100 | Basic Part of the Pension under State Pension Social Insurance |
| 13331210 | Preferential Pensions for Work in High-Mountain Conditions |
| 13331220 | Preferential Pensions for Work in Remote and Hard-to-Reach Areas |
| 13331230 | Preferential Pensions for Large-Family Mothers and Mothers of Disabled Children from Childhood |
| 13331300 | Pensions for Certain Categories of the Population |
| 13331400 | Pensions for Military Personnel |
| 13331500 | State Compulsory Insurance of Military Personnel in Case of Death or Disability |
| 13331600 | Compensation Payments for Pensions for Electricity |
| 13331700 | Compensation Payments to Participants in the Cleanup of the Chernobyl Accident Consequences, for Occupational Injuries |
| 13331800 | Pension Supplements |
| 13332000 | Funds Received from the Republican Budget by the Compulsory Medical Insurance Fund |
| 13332100 | Funds Received from the Republican Budget for Basic State Medical Insurance |
| 13332210 | Funds Received from the Republican Budget as Compensation for Insurance Contributions for Compulsory Medical Insurance of Children Under 16 |
| 13332220 | Funds Received from the Republican Budget as Compensation for Insurance Contributions for Compulsory Medical Insurance of Pensioners |
| 13332230 | Funds Received from the Republican Budget as Compensation for Insurance Contributions for Compulsory Medical Insurance of Disabled Children from Childhood and Persons Receiving Social Benefits |
| 13332240 | Funds Received from the Republican Budget as Compensation for Insurance Contributions for Compulsory Medical Insurance of Students of Initial Professional Educational Institutions, and Students of Secondary and Higher Professional Educational Institutions Until Reaching Age 21 |
| 13332250 | Funds Received from the Republican Budget as Compensation for Insurance Contributions for Compulsory Medical Insurance of Unemployed Citizens Officially Registered with the State Employment Service |
| 13332260 | Funds Received from the Republican Budget as Compensation for Insurance Contributions for Compulsory Medical Insurance of Conscript Military Personnel, Officers, Warrant Officers, and Military Personnel Serving Beyond the Contract Term |
| 13332300 | Funds Received from the Republican Budget for Payment of Compensation for Execution of Court Decisions |
| 13332900 | Other Funds Received from the Republican Budget |
| 13340000 | Insurance Contributions to the Compulsory Medical Insurance Fund (CMIF) |
| 13341000 | Insurance Contributions for Compulsory Medical Insurance Paid by Contributors in Accordance with the Legislation of the Kyrgyz Republic |
| 13341100 | Insurance Contributions for Compulsory Medical Insurance of Workers |
| 13341200 | Insurance Contributions for Compulsory Medical Insurance of Employers |
| 13341300 | Insurance Contributions for Compulsory Medical Insurance of Individuals Engaged in Individual Labor Activity |
| 13341400 | Insurance Contributions for Compulsory Medical Insurance of Agricultural Producers |
| 13341900 | Insurance Contributions for Compulsory Medical Insurance Not Distributed by Categories |
| 13350000 | Funds Received from the Social Fund Budget |
| 13351000 | Funds Received from the Social Fund Budget |
| 13351100 | Funds Received from the Social Fund Budget for Compulsory Medical Insurance |
| 13360000 | Funds Received from the Compulsory Medical Insurance Fund Budget |
| 13361000 | Funds Received from the Compulsory Medical Insurance Fund Budget |
| 13361100 | Funds Received from the Compulsory Medical Insurance Fund Budget |
| 14000000 | Non-Tax Revenues |
| 14100000 | Income from property and interest |
|---|---|
| 14110000 | Interest |
| 14111000 | Interest on deposits |
| 14111100 | Interest on deposits of the Government of the Kyrgyz Republic placed in the National Bank of KR |
| 14111200 | Interest on deposits of the Government of the Kyrgyz Republic placed in commercial banks of KR |
| 14111300 | Interest accrued on the placement of temporarily free funds of the Social Fund in GCB, notes in the National Bank of KR, on short-term deposits |
| 14111400 | Interest accrued on the balance of funds of the Social Fund and GNPF in accounts at commercial banks |
| 14111500 | Interest accrued on the placement of pension accumulation funds in deposits, government securities, bonds of Kyrgyz issuers, in mortgage securities |
| 14111600 | Interest on deposits of the Government of the Kyrgyz Republic placed by foreign branches of KR in commercial banks of the host state |
| 14111700 | Interest for providing a deferment on the payment of insurance contributions to the Social Fund |
| 14112000 | Interest on issued budget loans and credits |
| 14112100 | Interest on issued budget loans and credits |
| 14112200 | Interest on issued budget loans and credits from other units of the public sector |
| 14120000 | Dividends and profit |
| 14121000 | Dividends |
| 14121100 | Dividends accrued on the state, municipal share |
| 14121200 | Dividends on shares of enterprises belonging to the Social Fund |
| 14122000 | Profit |
| 14122100 | Profit of the National Bank of the Kyrgyz Republic |
| 14122200 | Profit of state and municipal enterprises |
| 14150000 | Rent and fees for the development and use of resources |
| 14151000 | Fees for the right to search, explore, develop and/or use mineral and fossil fuel deposits |
| 14151100 | Fee for the right to use the subsoil of mineral or fossil fuel deposits |
| 14151200 | Fee for retaining a license for the right to use the subsoil |
| 14152000 | Fee for the use of natural resources |
| 14152100 | Rent for land in populated areas |
| 14152200 | Fee for the use of pasture lands |
| 14152300 | Payment to the republican budget for compensation of losses and damages to agricultural and forestry production |
| 14152400 | Payment to the local budget for compensation of lost profits |
| 14152600 | Rent for the use of lands of the State Fund of Agricultural Lands |
| 14152700 | Fees for the use of natural objects of flora, fauna, mushrooms and the state forest fund |
| 14152800 | Fee for the use of water resources and water bodies |
| 14152900 | Other payments for the use of natural assets |
| 14153000 | Fee for environmental pollution |
| 14153100 | Fee for environmental pollution |
| 14153200 | Recycling fee for mercury-containing waste |
| 14200000 | Income from the sale of goods and services |
| 14210000 | Rent |
| 14211000 | Rent for property |
| 14211100 | Rent for premises, buildings and structures owned by the state |
| 14211200 | Rent for premises, buildings, structures, equipment and machinery owned by municipalities |
| 14211900 | Rent for other property |
| 14212000 | Rent for intangible assets |
| 14212100 | Proceeds from the tender for the right to use the radio frequency spectrum |
| 14220000 | Fees and payments |
| 14221000 | Payments |
| 14221300 | Proceeds from state lotteries |
| 14221400 | Payment for the sale of ear tags |
| 14221500 | Fees related to military service |
| 14221600 | Contributions to the development of the communications industry |
| 14221700 | Fees for the use of the radio frequency spectrum |
| 14221800 | Fee for testing, analysis and stamping of jewelry and other household items made of precious metals |
| 14221900 | Other payments |
| 14222000 | Duties |
| 14222100 | State duty collected by registration authorities |
| 14222200 | State duty collected by justice authorities |
| 14222300 | State duty collected by judicial authorities |
| 14222400 | Patent and other duties, fees |
| 14222500 | State duty collected for notarial actions during declaration |
| 14222600 | State duty collected by the migration service |
| 14222700 | State duty for issuing licenses |
| 14222800 | State duty for issuing certificates and other permits |
| 14222900 | Other state duties |
| 14223000 | One-time declarative payment |
| 14223100 | One-time declarative payment |
| 14224000 | Fees |
| 14224100 | Fees for state registration |
| 14224200 | Fee for waste removal from populated areas |
| 14224300 | Fee for parking and standing of motor vehicles |
| 14224410 | Fee for activities related to the production and turnover of ethyl alcohol and alcoholic products from subjects who have received a license for the sale of alcoholic products |
| 14224420 | Fee for activities related to the production and turnover of ethyl alcohol and alcoholic products from subjects who have received a license for the production and turnover of alcoholic products |
| 14224500 | Fees for weighing, measuring, passing and driving vehicles |
| 14224600 | Fee for affixing an apostille |
| 14224700 | Fee for issuing a certificate for the right to conduct securities transactions |
| 14224800 | Fee for issuing a certificate of registration in the unified state register |
| 14224900 | Other fees |
| 14230000 | Proceeds from paid services |
| 14231000 | Medical services |
| 14231100 | Payment for providing consultative and diagnostic assistance at the outpatient level |
| 14231200 | Payment for conducting therapeutic activities at the outpatient level |
| 14231300 | Payment for providing medical care in hospital-replacing departments |
| 14231400 | Payment for providing medical care in specialized hospitals |
| 14231500 | Payment by citizens for co-payment for medical services |
| 14231600 | Payment for dental care |
| 14231700 | Payment for conducting insecticidal, disinfectant and rodenticidal activities |
| 14231800 | Payment for providing high-tech medical care (beyond the established quota) |
| 14231900 | Payment for unclassified medical services |
| 14232000 | Educational and cultural services |
| 14232100 | Payment for providing education in educational institutions (universities, vocational schools, colleges) |
| 14232200 | Payment for conducting testing of graduates of general education schools competing for special sample documents |
| 14232300 | Proceeds from the educational and production activities of students, payment for accommodation in hostels, hotels |
| 14232400 | Payment for additional services provided by preschool and school institutions |
| 14232500 | Payment for organizing and conducting training programs, courses, seminars, conferences |
| 14232600 | Payment for providing pre-university, post-graduate and additional education |
| 14232700 | Payment for showing theatrical productions |
| 14232800 | Payment for providing halls and premises, as well as equipment and inventory of cultural institutions |
| 14232900 | Payment for unclassified educational and cultural services |
| 14233000 | Social services |
| 14233100 | Payment for assistance in employment abroad |
| 14233200 | Payment for issuing a permit to attract foreign labor and a work permit |
| 14233300 | Payment for publishing scientific articles in an internet journal |
| 14233400 | Payment for providing meeting rooms |
| 14233500 | Payment for issuing sanatorium-resort vouchers for the health improvement of persons with disabilities |
| 14233600 | Payment for the manufacture and provision of prosthetic and orthopedic products |
| 14233900 | Payment for unclassified social services |
| 14234000 | Registration services, issuance of certificates, IDs and other documents |
| 14234100 | Payment for issuing a certificate of conformity for equipment and communication services |
| 14234200 | Payment for issuing duplicates of military registration documents for conscripts, servicemen of conscript and contract service |
| 14234300 | Payment for issuing diplomas/certificates, nostrification of documents on the awarding of academic degrees and conferring of academic titles |
| 14234400 | Payment for issuing certificates, IDs, duplicates, powers of attorney and insurance policies |
| 14234500 | Payment for confirming the competence of laboratories, product certification bodies, personnel and so on |
| 14234600 | Payment for issuing certificates |
| 14234700 | Payment for providing apostille services |
| 14234900 | Payment for unclassified registration services, issuance of certificates, IDs and others |
| 14235000 | Research, analysis, evaluation and expertise services |
| 14235100 | Payment for determining the activity of disinfectants upon request and contracts |
| 14235200 | Payment for conducting unscheduled works |
| 14235300 | Payment for conducting expertise and research |
| 14235400 | Payment for conducting testing and knowledge assessment |
| 14235500 | Payment for conducting analysis and survey |
| 14235600 | Payment for veterinary and clinical examination |
| 14235700 | Conducting sanitary and epidemiological expertise upon request and contracts |
| 14235800 | Conducting expertise on the effectiveness and safety of veterinary drugs upon request by individuals and legal entities |
| 14235900 | Payment for unclassified research, analysis, evaluation and expertise services |
| 14236000 | Information provision and printing services |
| 14236100 | Payment for providing information on dissertation abstracts and dissertations |
| 14236200 | Payment for conducting statistical observations, providing statistical information |
| 14236300 | Payment for conducting search, selection and provision of information |
| 14236400 | Payment for organizing and conducting various events |
| 14236500 | Payment for issuing documents for temporary use |
| 14236600 | Payment for document processing and documentation of citizens |
| 14236700 | Provision of geological information resources for use |
| 14236800 | Scanning and copying of scientific, technical literature and documentation |
| 14236900 | Payment for unclassified information provision and printing services |
| 14237000 | Security and storage |
| 14237100 | Payment for chemical and biological treatment against pests |
| 14237200 | Payment for decontamination of quarantine products, means and premises |
| 14237300 | Payment for keeping animals in a quarantine isolator |
| 14237400 | Payment for customs escort of goods and vehicles |
| 14237500 | Payment for preparation, acceptance and storage of documents |
| 14237600 | Payment for security and ensuring the safety of objects under contracts |
| 14237700 | Payment for escorting flammable, potent, poisonous substances |
| 14237800 | Preparation of documents for submission to state storage and at the initiative of the applicant, as well as industry and individual case nomenclatures for institutions |
| 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 specially protected natural areas |
| 14238300 | Payment for the sale of timber and planting material |
| 14238400 | Payment for classifying topics by the international patent classification |
| 14238500 | Payment for indexing dissertation abstracts |
| 14238600 | Payment for developing a map scheme for the installation and operation of cage structures |
| 14238700 | Payment for organizing and conducting underwater-technical, diving works and diving |
| 14238800 | Payment for organizing and conducting events beyond the format |
| 14238900 | Payment for unclassified other types of services |
| 14239000 | Other proceeds |
| 14239100 | Trustee contributions |
| 14239200 | Contributions from international institutions for joint research work |
| 14239300 | Funds from the sale of own production goods |
| 14239400 | Payment for interdepartmental services provided on a contractual basis by state and municipal institutions |
| 14239500 | Contributions from higher/lower institutions |
| 14239700 | Proceeds for provided medical and other services in the Unified Payer system |
| 14239900 | Other proceeds classified as state and municipal services |
| 14300000 | Fines, penalties, sanctions, confiscations |
| 14310000 | Fines, penalties, sanctions, confiscations |
| 14311000 | Fines, penalties, sanctions, confiscations |
| 14311110 | Fines |
| 14311120 | Penalties, financial sanctions on fines |
| 14311200 | Proceeds from the sale of identified contraband |
| 14311300 | Proceeds from the sale of confiscated, ownerless and escheated property |
| 14311400 | Proceeds from control and supervision activities |
| 14311500 | Compensation for damage caused by economic crimes |
| 14311600 | Payment for compensation of environmental damage |
| 14311700 | Fines for land damage |
| 14311800 | Compensation for harm and damage caused to public roads |
| 14311900 | Compensation for damage in criminal cases of a corrupt nature |
| 14320000 | Fines and penalties on insurance contributions |
| 14321000 | Fines and penalties on insurance contributions |
| 14321100 | Penalties and fines accrued for untimely and incomplete payment of insurance contributions to the Social Fund |
| 14321200 | Penalties and fines accrued for untimely and incomplete payment of insurance contributions for mandatory health insurance |
| 14400000 | Voluntary transfers and grants to public sector units |
| 14410000 | Voluntary transfers and grants to public sector units |
| 14411000 | Current |
| 14411100 | Current assistance |
| 14412000 | Capital |
| 14412100 | Capital assistance |
| 14500000 | Other non-tax revenues |
| 14510000 | Other non-tax revenues |
| 14511000 | Other non-tax revenues |
| 14511100 | Income turned over to the state |
| 14511200 | Exchange profit/loss |
| 14511400 | Contributions to the development and maintenance of local infrastructure |
| 14511900 | Other non-tax revenues |
| 14512000 | Receipt of pension accumulation funds |
| 14512100 | Receipt of pension accumulation funds in GNPF from management companies |
3) in the table, the section "Payments for expenses from the state budget" shall be worded as follows:
"
| Code | Payment Purpose Name |
| 20000000 | PAYMENTS FOR EXPENDITURES FROM THE STATE BUDGET |
| 21000000 | Payment of wages to employees |
| 21100000 | Wages |
| 21110000 | Wages |
| 21111000 | Wages of permanent employees |
| 21111100 | Basic wages |
| 21111200 | Allowances |
| 21111300 | Additional payments and compensations |
| 21112000 | Wages of temporary employees |
| 21112100 | Employees hired under contract or on a temporary basis |
| 21200000 | Contributions/levies for social needs |
| 21210000 | Contributions to the Social Fund |
| 21211000 | Contributions to the Social Fund |
| 21211100 | Insurance contributions to the pension fund, the Mandatory Medical Insurance Fund, the Workers' Health Fund |
| 22000000 | Acquisition and use of goods and services |
| 22100000 | Use of goods and services |
| 22110000 | Business trip expenses |
| 22111000 | Domestic travel expenses |
| 22111100 | Transportation expenses |
| 22111200 | Hotel expenses |
| 22111300 | Per diem expenses |
| 22112000 | International travel expenses |
| 22112100 | Transportation expenses |
| 22112200 | Hotel expenses |
| 22112300 | Per diem expenses |
| 22120000 | Communication services |
| 22122000 | Communication services |
| 22122100 | Telephone and facsimile communication services |
| 22122200 | Mobile communication services |
| 22122300 | Courier services |
| 22122400 | Postal services |
| 22122500 | Fees for broadcasting television and radio programs |
| 22122900 | Other communication services |
| 22130000 | Rent |
| 22131000 | Rent |
| 22131100 | Rent of buildings and premises |
| 22131200 | Rent of equipment and inventory |
| 22131300 | Rent of vehicles |
| 22131900 | Rent of other property |
| 22140000 | Transport services |
| 22141000 | Transport services |
| 22141100 | Gasoline, diesel and other fuels |
| 22141200 | Acquisition of spare parts |
| 22141300 | Vehicle maintenance |
| 22141900 | Other transport services |
| 22150000 | Acquisition of other goods and services |
| 22151000 | Acquisition of other services |
| 22151100 | Acquisition of legal services |
| 22151200 | Acquisition of consultant services |
| 22151400 | Information technology services |
| 22152000 | Acquisition of property maintenance services |
| 22152100 | Acquisition of sanitary services for buildings and premises |
| 22152200 | Acquisition of restoration services for historical and cultural monuments |
| 22152900 | Acquisition of other services for the maintenance of buildings, premises and other property |
| 22153000 | Expenses for training government officials, specialists and the population |
| 22153100 | Expenses for training government officials |
| 22153200 | Expenses for training and retraining of the adult population in vocational education institutions on a short-term basis |
| 22153300 | Expenses for training and retraining of specialists |
| 22153400 | Expenses related to the development of the electoral system |
| 22154000 | Expenses related to the payment of other services |
| 22154100 | Representative expenses |
| 22154200 | Expenses for the production of forms, medals, badges |
| 22154300 | Payment for information and communication services |
| 22154900 | Other expenses related to the payment of other services |
| 22160000 | Expenses presented as a single item in the healthcare system |
| 22161000 | Expenses presented as a single item in the healthcare system |
| 22161100 | Expenses presented as a single item in the healthcare system |
| 22170000 | Acquisition of medical goods and services |
| 22171000 | Acquisition of medicines and medical devices |
| 22171100 | Acquisition of medicines and medical devices |
| 22171200 | Acquisition of insulin and insulin-containing preparations |
| 22171300 | Acquisition of veterinary agents and preparations for service animals involved in defense and law enforcement agencies |
| 22172000 | Expenses related to the acquisition of medical services |
| 22172100 | Expenses for the acquisition of laboratory and diagnostic tests |
| 22180000 | Acquisition of food products |
| 22181000 | Acquisition of food products |
| 22181100 | Acquisition of food products |
| 22181200 | Compensation payments for food products |
| 22181300 | Acquisition of feed for service animals involved in defense and law enforcement agencies |
| 22181400 | Expenses for the payment of mess allowance |
| 22190000 | Expenses presented as a single item in the system of higher professional education |
| 22191000 | Expenses presented as a single item in the system of higher professional education |
| 22191100 | Expenses presented as a single item in the system of higher professional education |
| 22200000 | Acquisition of goods and services |
| 22210000 | Expenses for current repair of property |
| 22211000 | Expenses for current repair of property |
| 22211100 | Expenses for current repair of buildings and premises |
| 22211200 | Expenses for current repair of structures |
| 22211300 | Expenses for current repair of equipment and inventory |
| 22220000 | Acquisition of items and materials for current household needs |
| 22221000 | Acquisition of items and materials for current household needs |
| 22221100 | Acquisition of equipment and materials |
| 22221200 | Other acquisition of items and materials for current household needs |
| 22230000 | Acquisition, sewing and repair of clothing items and other uniform and special equipment |
| 22231000 | Acquisition, sewing and repair of clothing items and other uniform and special equipment |
| 22231100 | Acquisition, sewing and repair of clothing items and other uniform and special equipment |
| 22231200 | Monetary compensation in lieu of clothing items provided according to supply standards |
| 22240000 | Acquisition of coal and other types of fuel |
| 22241000 | Acquisition of coal and other types of fuel |
| 22241100 | Acquisition of coal |
| 22241200 | Acquisition of other types of fuel |
| 22250000 | Acquisition of security services |
| 22251000 | Acquisition of security services |
| 22251100 | Acquisition of non-departmental security services |
| 22251900 | Acquisition of other security services |
| 22260000 | Expenses for payment of bank services |
| 22261000 | Expenses for payment of bank services and services for the issuance, placement and redemption of state securities |
| 22261100 | Financial services for the issuance, placement and redemption of state securities |
| 22261200 | Other services for the issuance, placement and redemption of state securities |
| 22261300 | Payment of services of the National Bank, commercial banks and financial and credit institutions for the servicing of budgets of the budget system of the Kyrgyz Republic |
| 22270000 | Expenses for payment of services for the payment of pensions and benefits |
| 22271000 | Expenses for payment of services of commercial banks for the payment of pensions and benefits |
| 22271100 | Expenses for payment of services by commercial banks for the payment of pensions and benefits |
| 22271200 | Expenses for payment of services by commercial banks for the payment of the accumulated part of the pension |
| 22272000 | Expenses for payment of postal services for the payment of pensions and benefits |
| 22272100 | Expenses for payment of services of JSC "Kyrgyzpost" for the payment of pensions and benefits |
| 22272200 | Expenses for payment of services of JSC "Kyrgyzpost" for the payment of the accumulated part of the pension |
| 22300000 | Utilities |
| 22310000 | Utilities |
| 22311000 | Utilities |
| 22311100 | Water charges |
| 22311200 | Electricity charges |
| 22311300 | Heat energy charges |
| 22311400 | Gas charges |
| 22350000 | Fees for other utilities |
| 22351000 | Fees for other utilities |
| 22351100 | Fees for elevator use |
| 22351200 | Fees for parking lots and garages |
| 22351900 | Fees for other utilities |
| 24000000 | Interest |
| 24100000 | Interest to non-residents |
| 24110000 | Payment of interest on loans and borrowings obtained from foreign states and international organizations |
| 24111000 | Payment of interest on loans and borrowings obtained from foreign states and international organizations |
| 24111100 | Payment of interest on loans and borrowings obtained from foreign states and international organizations |
| 24200000 | Interest to residents, except for the public administration sector |
| 24210000 | Payment of interest on state securities |
| 24211000 | Payment of interest on state securities |
| 24211100 | Payment of interest on short-term state securities |
| 24211200 | Payment of interest on long-term state securities |
| 24220000 | Repayment of debt to the population for indexed amounts |
| 24221000 | Repayment of debt to the population for indexed amounts |
| 24221100 | Repayment of debt to the population for indexed amounts |
| 24300000 | Interest to other units of the public administration sector |
| 24310000 | Payment of interest to other units of the public administration sector |
| 24311000 | Payment of interest to other units of the public administration sector |
| 24311100 | Payment of interest to other units of the public administration sector |
| 25000000 | Subsidies |
| 25100000 | Subsidies to state enterprises |
| 25110000 | Subsidies to non-financial state enterprises |
| 25111000 | Subsidies to non-financial state enterprises |
| 25111100 | Subsidies to non-financial state enterprises |
| 25120000 | Subsidies to financial state enterprises |
| 25121000 | Subsidies to financial state enterprises |
| 25121100 | Subsidies to financial state enterprises |
| 25200000 | Subsidies to private enterprises |
| 25210000 | Subsidies to non-financial private enterprises and entrepreneurs |
| 25211000 | Subsidies to non-financial private enterprises and entrepreneurs |
| 25211100 | Subsidies to non-financial private enterprises and entrepreneurs |
| 25220000 | Subsidies to financial private enterprises |
| 25221000 | Subsidies to financial private enterprises |
| 25221100 | Subsidies to financial private enterprises |
| 26000000 | Grants and contributions |
| 26100000 | Grants to governments of foreign states |
| 26110000 | Current grants to governments of foreign states |
| 26111000 | Current grants to governments of foreign states |
| 26111100 | Current grants to governments of foreign states |
| 26120000 | Capital grants to governments of foreign states |
| 26121000 | Capital grants to governments of foreign states |
| 26121100 | Capital grants to governments of foreign states |
| 26200000 | Grants to international organizations |
| 26210000 | Current contributions to international organizations |
| 26211000 | Contributions to international organizations and associations within the CIS |
| 26211100 | Contributions to international organizations |
| 26211200 | Contributions to integration associations within the CIS |
| 26211300 | Contributions to associations, unions of local self-government bodies of the KR |
| 26211900 | Other gratuitous transfers |
| 26220000 | Capital grants to international organizations |
| 26221000 | Capital grants to international organizations |
| 26221100 | Capital grants to international organizations |
| 26300000 | Grants to other units of the public administration sector |
| 26310000 | Current grants to other units of the public administration sector |
| 26311000 | Transfers to local budgets |
| 26311100 | Equalizing transfers |
| 26311200 | Targeted transfers |
| 26311300 | Targeted transfers between levels of local budgets |
| 26313000 | Appropriations to the Social Fund |
| 26313100 | Basic part of the pension under state pension social insurance |
| 26313210 | Preferential pensions for work in high-altitude conditions |
| 26313220 | Preferential pensions for work in remote and inaccessible areas |
| 26313230 | Preferential pensions for large families and mothers of disabled children from childhood |
| 26313300 | Pensions for certain categories of the population |
| 26313400 | Pensions for military personnel |
| 26313500 | State mandatory insurance of military personnel in case of death, disability |
| 26313600 | Compensation payments for pensions for electricity |
| 26313700 | Compensation payments to participants in the liquidation of the consequences of the Chernobyl accident, for work-related injuries |
| 26313800 | Pension supplements |
| 26314000 | Appropriations to the Mandatory Medical Insurance Fund |
| 26314100 | Appropriations to the Mandatory Medical Insurance Fund |
| 26315000 | Funds transferred from the budget of the Social Fund |
| 26315100 | Funds transferred from the budget of the Social Fund to the Mandatory Medical Insurance Fund |
| 26315200 | Funds transferred to the authorized body for the distribution of funds of the Workers' Health Fund |
| 26315300 | Funds transferred to the State Accumulative Pension Fund |
| 26316000 | Funds transferred from the budget of the Mandatory Medical Insurance Fund |
| 26316100 | Funds transferred from the budget of the Mandatory Medical Insurance Fund |
| 26320000 | Capital grants to other units of the public administration sector |
| 26321000 | Capital grants to other units of the public administration sector |
| 26321100 | Capital grants to other units of the public administration sector |
| 27000000 | Social benefits and payments |
| 27100000 | Social security benefits |
| 27110000 | Social security benefits |
| 27111000 | Social security benefits |
| 27111100 | Payments under state social insurance |
| 27111200 | Burial benefit for pensioners |
| 27111300 | Pensions for military personnel |
| 27111400 | Payments under state mandatory insurance of military personnel in case of death, disability |
| 27111500 | Payment of the accumulated part of the pension |
| 27115000 | Compensation payments for medical insurance of the population |
| 27115100 | Compensation payments for medical insurance of children under 16 years old |
| 27115200 | Compensation payments for medical insurance of pensioners |
| 27115300 | Compensation payments for medical insurance of persons receiving social benefits, including disabled children from childhood |
| 27115400 | Compensation payments for medical insurance of students under 21 years old |
| 27115500 | Compensation payments for medical insurance of the unemployed |
| 27115600 | Compensation payments for medical insurance of military personnel |
| 27200000 | Social assistance benefits to the population |
| 27210000 | Social assistance benefits to the population |
| 27211000 | Social assistance benefits to the population |
| 27211100 | Benefits for low-income families |
| 27211200 | One-time benefit upon the birth of a child |
| 27211300 | Benefits for mothers until the child reaches 3 years of age |
| 27211400 | Unemployment benefits |
| 27211500 | Social payments to the population |
| 27211600 | Compensation payments in connection with the loss of a breadwinner |
| 27212000 | Other social benefits and payments |
| 27212100 | Benefits for temporary disability |
| 27212200 | Benefits for pregnancy and childbirth |
| 27212300 | Payment of funeral benefits (for burial) |
| 27212400 | Compensation payments to military personnel for subletting (rental) of temporary housing |
| 27213000 | Compensations in lieu of benefits and benefits to the population |
| 27213100 | Compensations in lieu of benefits and benefits to the population |
| 27214000 | Other expenses for employment promotion of the population |
| 27214100 | Expenses for professional training |
| 27214200 | Expenses for organizing public works |
| 27214300 | Expenses for microcredit |
| 27214400 | Check for a workplace |
| 27215000 | Expenses for health improvement measures |
| 27215100 | Expenses for health improvement measures for employees and their family members |
| 27215200 | Expenses for a personal assistant for a child with disabilities requiring constant care and supervision |
| 27216000 | Gratuitous assistance to the population affected by natural disasters |
| 27216100 | Gratuitous assistance to the population affected by natural disasters |
| 28000000 | Other expenses |
| 28200000 | Various other expenses |
| 28210000 | Other unclassified expenses |
| 28211000 | Scholarships |
| 28211100 | Scholarships |
| 28212000 | Transfer of erroneously credited funds |
| 28212100 | Transfer of erroneously credited funds from the State Accumulative Pension Fund |
| 28212200 | Transfer of erroneously credited funds from the pension fund |
| 28213000 | Payment of other payments on loans and borrowings obtained from foreign states and international organizations |
| 28213100 | Payment of other payments on loans and borrowings obtained from foreign states and international organizations |
| 28217000 | Other expenses for the fulfillment of result-oriented obligations |
| 28217100 | Other expenses for the fulfillment of result-oriented obligations |
| 28219000 | Other unclassified expenses |
| 8219100 | Other unclassified expenses |
| 28220000 | Capital various other expenses |
| 28221000 | Capital various other expenses |
| 28221100 | Capital various other expenses |
| 28230000 | Execution of court decisions |
| 28231000 | Execution of court decisions |
| 28231100 | Execution of court decisions |
| 28231200 | Compensation to officials illegally dismissed from their positions |
| 28240000 | Reserve funds |
| 28241000 | Reserve funds |
| 28241100 | Reserve funds |
| 28250000 | Transfer of pension accumulation funds |
| 28251000 | Transfer of pension accumulation funds by the State Accumulative Pension Fund |
| 28251100 | Transfer of pension accumulation funds to management companies for trust management |
| 28251200 | Transfer of pension accumulation funds to accumulative pension funds |
| 28260000 | Expenses for investing pension accumulation funds |
| 28261000 | Expenses for investing pension accumulation funds of the State Accumulative Pension Fund |
| 28261100 | Services of management companies |
| 28261200 | Depositary services |
| 28261300 | Auditor services |
| 28261400 | Services of insurers under contracts for mandatory liability insurance |
| 28261500 | Services of other participants in the formation and investment of pension accumulation funds |
| 28280000 | Development Fund of the Social Fund |
| 28281000 | Development Fund of the Social Fund |
| 28281100 | Development Fund of the Social Fund |
4) in Appendix B (informative):
-
in the first paragraph of the section "Content of sections 1, 2, 3 of the GKP" replace the words and numbers "Ministry of Finance of the Kyrgyz Republic (order of the MEFKR dated 30.03.2012 No. 62-P)" with the words and numbers "order of the Ministry of Finance of the Kyrgyz Republic dated December 21, 2017 No. 161-p";
-
rephrase section II "Income Classification" of the Instructions on the procedure for applying the Income Classification, Economic Classification of Expenditures and Classification of Operations with Assets and Liabilities in the following edition:
"Section II. Income Classification
The classification of revenues of the budgets of the Kyrgyz Republic is a grouping of revenue sources of all levels of the budgets of the budget system of the Kyrgyz Republic and is based on legislative and other acts of the Kyrgyz Republic determining the sources of formation of revenues of all levels of the budgets of the budget system.
The classification of revenues of the budget of the Kyrgyz Republic includes codes of categories, groups, subgroups, articles, sub-articles and elements of revenues.
The structure of the eight-digit code of the classification of revenues of the budget of the Kyrgyz Republic is presented in the following form:
| Income Classification | |||||
| Category | Group | Subgroup | Article | Sub-article | Element |
| xx | xxx | xxxx | xxxxx | xxxxxx | xxxxxxxx |
| 2 | 3 | 4 | 5 | 6 | 8 |
The following categories of revenues are included in the "Revenues" section:
11 - tax revenues;
12 - contributions/levies for social needs;
13 - received official transfers;
14 - non-tax revenues.
Each category of revenues consists of groups of revenues. Further detailing of the revenue code subgroups is carried out in terms of the corresponding articles and sub-articles.
The element code consists of two digits and represents the encoding of groups of excisable goods, mined minerals and commodity products obtained from minerals, extracted (extracted) from the underground, underground waters, as well as rent for the use of natural resources.
Element codes for groups of excisable goods are used when accounting for the receipt of excise tax (1142) on goods produced on the territory of the Kyrgyz Republic and imported into the territory of the Kyrgyz Republic.
Element codes for groups of mined minerals and commodity products obtained from minerals, extracted (extracted) from the underground, underground waters are used when accounting for the receipt of taxes for the use of subsoil (1146).
Element codes for groups of land provided for rent in settlements, as well as pastures, riverside pastures, pastures of intensive use zone and seasonal pastures are used when accounting for the receipt of rent for the use of natural resources (14152).
Category "Tax Revenues" (11)
The classification scheme of taxes is determined by the object of taxation. This category of classification provides for the receipt of the following groups of revenues:
111 - taxes on income and profit;
113 - taxes on property;
114 - taxes on goods and services;
115 - taxes on international trade and external operations;
116 - other taxes and levies.
Fines, penalties and sanctions imposed for violation of current tax and customs legislation and related to a specific tax are reflected in accounting together with this tax.
Fines imposed in accordance with the Code of the Kyrgyz Republic on Violations are accounted for in category 14 "Non-tax revenues" under the element "Fines" (14311110)
The group "Taxes on income and profit" (111) includes two subgroups:
1111 Taxes on income and profit;
1112 Taxes under special regimes.
In the subgroup 1111 Taxes on income and profit under article 11111 Personal income tax of residents of the Kyrgyz Republic, the following receipts are accounted for:
-
personal income tax remitted by the employer (organization, enterprise, institution) from the income of the hired employee; employers in this case act as tax agents - withhold and remit the tax to the budget (11111100);
-
personal income tax under a unified tax declaration (11111200), paid at the end of the calendar year upon declaration of income and property by taxpayers - individuals.
11112 Tax on income of non-residents of the Kyrgyz Republic - tax receipts from income of physical and legal persons who are non-residents of the Kyrgyz Republic, received in the form of dividends and interest, insurance payments, author's fees, for completed works and provided services, and other income of non-residents received from a source in the Kyrgyz Republic are taken into account.
11113 Profit tax - profit tax receipts (11113100) are taken into account in accordance with the general conditions for taxation of profit of legal entities and individual entrepreneurs, as well as interest tax (11113200).
To reflect taxes levied under special tax regimes in accounting, codes of sub-group 1112 "Taxes under special regimes" are applied. The following items are used in this sub-group: receipts under the unified tax (11121), tax based on a patent (11122).
11122 Tax based on a patent consists of elements 11122100 Tax based on an obligatory patent and 11122200 Tax based on a voluntary patent.
1113 Taxes not distributed by categories - includes item 11131 "Taxes on Gross Income from Kumtor", element 11131100 "Tax on Gross Income from Kumtor", where taxes received from CJSC "Kumtor Gold Company" are accounted for.
Group "Taxes on property" (113) includes two sub-groups:
1131 Property tax;
1132 Land tax.
Sub-group 1131 "Property tax" is divided into items Taxes on real estate (11311) and Taxes on movable property (11312).
Item "Taxes on real estate" (11311) consists of the following elements: Tax on real estate not used for business activities (11311100) and Tax on real estate used for business activities of groups 2 and 3 (11311200, 11311300).
Item "Taxes on movable property" (11312) consists of the following elements: Tax on transport vehicles of legal entities (11312100) and Tax on transport vehicles of physical persons (11312200).
Item 1132 "Land tax" is divided into the following elements: land tax for use of household and garden plots (11321100), land tax for use of agricultural land (11321200), and land tax for use of land of settlements and non-agricultural land (11321300).
Group "Taxes on goods and services" (114) includes three sub-groups:
1141 General taxes on goods and services;
1142 Excise tax;
1146 Taxes for the use of subsoil.
The following items are identified in sub-group 1141 "General taxes on goods and services":
11411 Value Added Tax - receipts from Value Added Tax on goods and services produced on the territory of the Kyrgyz Republic (11411100), Value Added Tax on goods imported into the territory of the Kyrgyz Republic from member states of the Eurasian Economic Union (11411300), and Value Added Tax on goods imported into the territory of the Kyrgyz Republic from third countries (11411400) are taken into account.
11412 Sales tax - tax paid by legal entities and individual entrepreneurs upon the sale of goods, performance of works, and provision of services is taken into account. Element 11412100 is used for accounting.
In sub-group 1142 "Excise tax", receipts from excisable goods produced on the territory of the Kyrgyz Republic (11421), excise tax on goods imported into the territory of the Kyrgyz Republic from member states of the Eurasian Economic Union (11423), and excise tax on goods imported into the territory of the Kyrgyz Republic from third countries (11424) are accounted for. Elements 11421490 and 11423490 "Other excisable goods" are provided for accounting for debt on excise tax on excisable goods that were excluded according to the new Tax Code of the Kyrgyz Republic, if such occur. In item 11423, accounting and reflection of excises imported into the territory of the Kyrgyz Republic from member states of the Eurasian Economic Union are carried out. In item 11424, accounting and reflection of excises imported into the territory of the Kyrgyz Republic from third countries are carried out.
In sub-group 1146 "Taxes for the use of subsoil", receipts of bonuses (11461) and royalties (11462) are accounted for. This sub-group includes taxes on the extraction of minerals, fossil fuels, and other non-renewable resources from deposits located in the private ownership of another state management body.
Group "Taxes on international trade and external operations" (115). This category includes customs duties, except for value added tax and excise tax levied upon import of goods into the customs territory of the Customs Union.
1151 Customs duties.
11511 Customs duties on imported products.
11511200 Special, anti-dumping and compensatory duties paid and credited in accordance with the Agreement on Accession to the EAEU - these are types of duties levied by customs authorities, established in accordance with international agreements of EAEU member states and the legislation of the Kyrgyz Republic in the field of customs affairs.
11511400 Import customs duties paid at ETT rates and credited in accordance with the Agreement on Accession to the EAEU. On this element, accounting of funds received from import customs duties after accession to the EAEU is performed.
11511500 Customs payment under unified rates of customs duties, taxes.
11511600 Customs payment under unified rates of customs duties, taxes.
Customs duties paid by physical persons in respect of goods and transport vehicles moved across the customs border for personal use are subject to the above codes.
11512 Customs duties on exported products.
11512100 Export customs duty (export customs duty) - a customs duty levied by the state upon the export of goods.
11512200 Seasonal export customs duty - here, the export customs duty established for the operational regulation of the export of goods for a certain period of time is accounted for.
11513 Customs fees - monetary payments levied by customs authorities from legal and physical persons for performing various actions in providing customs services.
11513100 Fees from foreign auto carriers, where receipts of fees for cargo transportation without special permits by foreign auto carriers from the territory of the Kyrgyz Republic to the territory of a third state or from the territory of a third state to the territory of the Kyrgyz Republic are accounted for.
11513200 Fees for customs clearance - receipts of fees levied by customs authorities for customs clearance upon declaration of goods and transport vehicles are accounted for.
11514 Other customs fees and payments.
11514100 Other customs fees and payments.
11515 Distributed import customs duties, the transfer of which to foreign currency accounts of other EAEU member states is suspended - accounting of funds received into the treasury account and distributed to EAEU member states, but the transfer of which to the accounts of EAEU member states is suspended, is carried out.
11515100 Distributed import customs duties, the transfer of which to foreign currency accounts of the Republic of Kazakhstan is suspended.
11515200 Distributed import customs duties, the transfer of which to foreign currency accounts of the Republic of Belarus is suspended.
11515300 Distributed import customs duties, the transfer of which to foreign currency accounts of the Russian Federation is suspended.
11515400 Distributed import customs duties, the transfer of which to foreign currency accounts of the Republic of Armenia is suspended.
11516 Distributed import customs duties transferred to foreign currency accounts of other EAEU member states:
11516100 Distributed import customs duties transferred to the foreign currency account of the Republic of Kazakhstan;
11516200 Distributed import customs duties transferred to the foreign currency account of the Republic of Belarus;
11516300 Distributed import customs duties transferred to the foreign currency account of the Russian Federation;
11516400 Distributed import customs duties transferred to the foreign currency account of the Republic of Armenia;
11516500 Distributed import customs duties transferred to the account of the Kyrgyz Republic.
11517 Special, anti-dumping and compensatory duties transferred to foreign currency accounts in accordance with the Protocol on the application of special safeguard, anti-dumping and compensatory measures with respect to third countries:
11517100 Special, anti-dumping and compensatory duties transferred to the foreign currency account of the Republic of Kazakhstan;
11517200 Special, anti-dumping and compensatory duties transferred to the foreign currency account of the Republic of Belarus;
11517300 Special, anti-dumping and compensatory duties transferred to the foreign currency account of the Russian Federation;
11517400 Special, anti-dumping and compensatory duties transferred to the foreign currency account of the Republic of Armenia;
1151700 Special, anti-dumping and compensatory duties transferred to the account of the Kyrgyz Republic.
At levels 11516 and 11517, accounting of funds transferred to EAEU member states after the distribution of customs duties received into the treasury account of the Kyrgyz Republic is carried out.
11518 Unidentified amounts received into the treasury account:
11518100 Unidentified amounts received into the treasury account.
1152 Import customs duties - monetary funds for customs duties distributed and transferred to the Kyrgyz Republic by EAEU member states are accounted for.
11521 Import customs duties received from member states in accordance with the Agreement on Accession to the 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 of member states' obligations to transfer amounts from the distribution of import customs duties:
11522100 Interest received for untimely fulfillment of obligations by the Republic of Kazakhstan to transfer amounts from the distribution of import customs duties;
11522200 Interest received for untimely fulfillment of obligations by the Republic of Belarus to transfer amounts from the distribution of import customs duties;
11522300 Interest received for untimely fulfillment of obligations by the Russian Federation to transfer amounts from the distribution of import customs duties;
11522400 Interest received for untimely fulfillment of obligations by the Republic of Armenia to transfer amounts from the distribution of import customs duties.
11523 Funds recovered from security for payment of customs duties and taxes, provided to customs authorities, during the transport of goods in accordance with the customs procedure of customs transit across the EAEU customs territory:
11523100 Funds recovered from security for payment of customs duties and taxes, received from the Republic of Kazakhstan;
11523200 Funds recovered from security for payment of customs duties and taxes, received from the Republic of Belarus;
11523300 Funds recovered from security for payment of customs duties and taxes, received from the Russian Federation;
11523400 Funds recovered from 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 with respect to 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 of member states' obligations to transfer amounts from the distribution of special, anti-dumping and compensatory duties:
11525100 Interest received for untimely fulfillment of obligations by the Republic of Kazakhstan to transfer amounts from the distribution of special, anti-dumping and compensatory duties;
11525200 Interest received for untimely fulfillment of obligations by the Republic of Belarus to transfer amounts from the distribution of special, anti-dumping and compensatory duties;
11525300 Interest received for untimely fulfillment of obligations by the Russian Federation to transfer amounts from the distribution of special, anti-dumping and compensatory duties;
11525400 Interest received for untimely fulfillment of obligations by the Republic of Armenia to transfer amounts from the distribution of special, anti-dumping and compensatory duties.
11526 Distributed special, anti-dumping and compensatory duties, the transfer of which to foreign currency accounts is suspended:
11526100 Distributed special, anti-dumping and compensatory duties, the transfer of which to foreign currency accounts of the Republic of Kazakhstan is suspended;
11526200 Distributed special, anti-dumping and compensatory duties, the transfer of which to foreign currency accounts of the Republic of Belarus is suspended;
11526300 Distributed special, anti-dumping and compensatory duties, the transfer of which to foreign currency accounts of the Russian Federation is suspended;
11526400 Distributed special, anti-dumping and compensatory duties, the transfer of which to foreign currency accounts of the Republic of Armenia is suspended.
In group 116 "Other taxes and fees", accounting of receipts from canceled republican and local taxes is carried out in accordance with changes and additions to the Tax Code of the Kyrgyz Republic:
-
under element (11611100), taxes on special funds of budgetary organizations financed from the republican budget and other canceled taxes related to the republican budget are accounted for;
-
under element (11611200), tax for paid services and retail sales, resort tax, hotel tax, advertising tax, tax on special funds of budgetary organizations financed from the local budget are accounted for, if such occur.
Category "Contributions/allocations for social security and social needs" (12)
The category "Contributions/allocations for social needs" consists of the following groups:
121 Contributions/allocations for obligatory state social insurance
In group 121 "Contributions/allocations for obligatory state social insurance", accounting of receipts of insurance contributions for obligatory state social insurance is carried out.
12111110 "Insurance contributions to the pension fund, the Fund for obligatory medical insurance, the Fund for the health of workers";
12111120 "Insurance contributions under policies (except for the State Accumulative Pension Fund)";
12111130 "Insurance contributions of peasant (farmer) farms without legal entity status";
12111210 "Insurance contributions to the State Accumulative Pension Fund";
12111220 "Insurance contributions under policies of the State Accumulative Pension Fund".
122 Other income of the Social Fund
In group 122 "Other income", the following are accounted for:
12211100 Capitalized amounts for pension payments - receipts of capitalized funds in case of liquidation (bankruptcy) of the employer, intended for the appointment and payment of pensions, benefits, and compensations, are accounted for.
12211200 Funds recovered from employers and citizens as a result of recourse claims presented - receipts of funds under recourse claims presented by the Social Fund for the recovery of funds paid by the Social Fund and subject to repayment are accounted for.
12211300 Interest for granting a deferral on the payment of insurance contributions - receipts of interest accrued for granting deferrals (installments) for the repayment of debt on insurance contributions, penalties, and fines to insured persons having overdue debt on insurance contributions and unable to repay it due to difficult financial condition are accounted for.
12211400 Penalties and fines accrued for untimely and incomplete transfer of insurance contributions - receipts of accrued penalties and fines to insured persons and insured individuals, independently paying insurance contributions (individual entrepreneurs and physical persons), for untimely or incomplete payment of insurance contributions for obligatory state social insurance, for non-submission (or delay) of calculation statements by the established deadline are accounted for.
12211900 Other income of the Social Fund.
1222 Interest on income of the Social Fund.
12221 Interest on income of the Social Fund.
12221100 Interest on income of the Social Fund.
1223 Other income of the State Accumulative Pension Fund.
12231 Other income of the State Accumulative Pension Fund.
12231100 Other income of the State Accumulative Pension Fund.
123 Other income of the FOOMS
1231 Other income of the FOOMS.
12311 Other income of the FOOMS.
12311200 Receipts from the issuance of an OMS policy.
12311300 Funds recovered in judicial and out-of-court order from healthcare organizations for improper fulfillment of contractual obligations.
12311400 Funds received as a result of the application of material, administrative, and criminal liability measures, including amounts of damage compensation by court decisions.
12311500 Funds recovered as a result of illegal or non-targeted use of funds of the Fund for obligatory medical insurance budget.
12311700 Funds received from charitable funds, international organizations, and foreign citizens.
12311900 Other income not contradicting the legislation of the Kyrgyz Republic.
This budget category must be used exclusively by the Social Fund and FOOMS and accounts for all contributions from all sources to the Social Fund and FOOMS. It also includes accounting for receipts from workers, amounts contributed by employers on their behalf, and persons engaged in individual labor activity.
Category "Received official transfers" (13)
Grants are (non-obligatory) transfers or gratuitous transfer of funds received by state institutions, usually from other units of the public sector or international organizations, governments of other states.
This category also includes transfers issued to local self-government bodies, including equalizing and targeted transfers.
Transfers from governments of foreign states, as well as international organizations, can be classified as capital or current.
The category "Received official transfers" consists of the following groups:
131 - transfers from abroad;
133 - transfers of the public sector.
131 Transfers from abroad:
1311 Transfers from governments of foreign states;
13111 Transfers from governments of foreign states
13111100 Transfers provided by governments of foreign states for the implementation of current expenses by the Government of the Kyrgyz Republic are accounted for;
13111200 Transfers provided by governments of foreign states for the implementation of capital expenses by the Government of the Kyrgyz Republic are accounted for.
1312 Transfers from international organizations:
13121 Transfers from international organizations
13121100 Transfers (grants, sponsorship) received from international organizations intended for the implementation of current expenses by the Government of the Kyrgyz Republic are accounted for;
13121200 Transfers (grants, sponsorship) received from international organizations intended for the implementation of capital expenses by the Government of the Kyrgyz Republic are accounted for.
133 Transfers of the public sector:
1332 Transfers to local budgets;
13321 Transfers to local budgets;
Transfers to local budgets are provided from the republican budget to local budgets in cases of adoption by the Jogorku Kenesh of the Kyrgyz Republic or the Government of the Kyrgyz Republic, after the approval of budgets of normative acts, in accordance with which expenses are increased or income of local budgets is decreased, the corresponding amounts are compensated from the republican budget.
13321100 Equalizing transfers
Equalizing transfers are funds provided from the republican budget to cover the financial gap between the level of income and the needs of local budgets.
13321200 Targeted transfers
Targeted transfers are funds provided from one level of budget to another budget for specific purposes.
13321300 Targeted transfers between levels of local budget.
1333 Funds received from the republican budget by other units of the public sector.
13331 Funds received from the republican budget by the Social Fund. This item is opened for the Social Fund for the formation of receipts of appropriations from the republican budget in the revenue part of the Social Fund budget.
13331100 Basic part of the pension under the State pension social insurance.
13331210 Preferential pensions for work in high-altitude conditions.
13331220 Preferential pensions for work in remote and inaccessible areas.
13331230 Preferential pensions for large families and mothers of disabled children from childhood.
13331300 Pensions for certain categories of the population.
13331400 Pensions for military personnel.
13331500 State obligatory insurance of military personnel in case of death, disability.
13331600 Compensation payments for pensions for electricity.
13331700 Compensation payments to participants in the liquidation of the consequences of the Chernobyl accident, for work-related injuries.
13331800 Pension supplements.
13332 Funds received from the republican budget by the Fund for obligatory medical insurance.
13332100 Funds received from the republican budget for basic state medical insurance.
13332210 Funds received from the republican budget as compensation for insurance contributions for obligatory medical insurance for children under 16 years old.
13332220 Funds received from the republican budget as compensation for insurance contributions for obligatory medical insurance for pensioners.
13332230 Funds received from the republican budget as compensation for insurance contributions for obligatory medical insurance for disabled children from childhood and persons receiving social benefits.
13332240 Funds received from the republican budget as compensation for insurance premiums for mandatory medical insurance of students of initial professional educational institutions, students of secondary and higher professional educational institutions, and students of secondary and higher professional educational institutions until they reach the age of 21.
13332250 Funds received from the republican budget as compensation for insurance premiums for mandatory medical insurance for unemployed citizens officially registered with the state employment service.
13332260 Funds received from the republican budget as compensation for insurance premiums for mandatory medical insurance for conscript servicemen, officers, warrant officers, and servicemen serving beyond the term.
13332300 Funds received from the republican budget for the payment of compensation for the execution of court decisions.
13332900 Other funds received from the republican budget.
1334 Insurance contributions to the FOOMS.
13341 Insurance contributions paid by contributors in accordance with the legislation of the Kyrgyz Republic.
13341100 Insurance contributions for mandatory medical insurance of employees.
13341200 Insurance contributions for mandatory medical insurance of employers.
13341300 Insurance contributions for mandatory medical insurance of individuals engaged in individual labor activity.
13341400 Insurance contributions for mandatory medical insurance of agricultural producers.
13341900 Insurance contributions for mandatory medical insurance not distributed by category.
1335 Funds received from the budget of the Social Fund.
13351 Funds received from the budget of the Social Fund.
13351100 Funds received from the budget of the Social Fund for mandatory medical insurance.
1336 Funds received from the budget of the Mandatory Medical Insurance Fund.
13361 Funds received from the budget of the Mandatory Medical Insurance Fund.
13361100 Funds received from the budget of the Mandatory Medical Insurance Fund are accounted for at this level.
Category "Non-tax revenues" (14)
The category "Non-tax revenues" consists of the following groups:
141 - income from property and interest;
142 - income from the sale of goods and provision of services;
143 - fines, penalties, confiscations;
144 - voluntary transfers, except grants;
145 - other non-tax revenues.
141 Income from property and interest
1411 Interest.
14111 Interest on deposits.
14111100 At this level, interest accrued on the balance of funds held in accounts of the Government of the Kyrgyz Republic, placed in the National Bank of the Kyrgyz Republic, is accounted for.
14111200 Interest on deposits of the Government of the Kyrgyz Republic placed in commercial banks of the Kyrgyz Republic.
14111300 At this level, interest income from the placement of temporarily free monetary funds of the Social Fund in short-term deposits in commercial banks, government securities, and National Bank notes is accounted for.
14111400 At this level, interest income accrued on daily balances of monetary funds in accounts of the Social Fund and the State Accumulative Pension Fund in commercial banks is accounted for.
14111500 This element is used only for accounting of funds of the State Accumulative Pension Fund. Interest from the placement of pension accumulation funds in deposits, government securities, bonds of Kyrgyz issuers, and mortgage securities is accounted for.
14111600 Interest on deposits of the Government of the Kyrgyz Republic placed by foreign missions of the Kyrgyz Republic in commercial banks of the host state is accounted for.
14111700 Interest for the provision of a deferral for the payment of insurance contributions to the Social Fund.
14112 Interest on issued budget loans and credits.
14112100 Interest on issued budget loans and credits, as well as interest on credits issued from the local budget, is accounted for.
14112200 Interest on issued budget loans and credits from other units of the public sector is reflected.
1412 Dividends and profit.
14121 Dividends.
14121100 Income received in the form of dividends accrued on the state and municipal share of stock is accounted for.
14121200 Income received in the form of dividends on shares of enterprises belonging to the Social Fund is credited to this level.
14122 Profit.
14122100 Includes deductions from the profit received by the National Bank of the Kyrgyz Republic in accordance with the legislation of the Kyrgyz Republic.
14122200 Profit of state and municipal enterprises is accounted for.
1415 Rent and fees for the exploration and use of resources.
14151 Fees for the right to search, explore, develop, and use mineral deposits and fossil fuel deposits, as well as monetary funds for the right to use subsoil, including exploration and development of mineral or fossil fuel deposits, fees for a set of studies and works carried out to determine the industrial significance of mineral deposits that have received a positive assessment as a result of exploration and evaluation works, are accounted for.
14151100 Fees for the right to develop mineral or fossil fuel deposits, including from auction and competitive subsoil use objects, as well as fees payable by participants (contributors) for participation in a competition and/or auction for the right to use subsoil, are accounted for.
14151200 Fees for the retention of licenses for the right to use subsoil for the purpose of searching and/or exploring and/or developing mineral deposits in the Kyrgyz Republic are accounted for.
14152 Fees and payments for the use of natural resources, including income from the use of land, forest, and water funds, are accounted for.
14152100 Payments for the lease of land in populated areas are accounted for.
14152200 Fees for the use of pasture lands for livestock grazing are accounted for.
14152300 Payment to the republican budget for compensation of losses and damages to agricultural and forestry production is accounted for.
Payment to the republican budget for compensation of agricultural production losses. According to Article 4 of the Law of the Kyrgyz Republic "On the Conversion (Transformation) of Land Plots", when converting (transforming) agricultural lands from the category of agricultural land, forest, water fund, and reserve into other categories of land or types of land use not related to agricultural and forestry production, amounts for the cost of compensation for losses and lost profits are paid. Funds from the compensation of agricultural and forestry losses enter the republican budget, and funds from the compensation of lost profits enter the local budget.
14152400 Payment to the local budget for compensation of lost profits is accounted for.
14152600 Rent for the use of lands of the State Fund of Agricultural Lands is accounted for.
14152700 Fees for the use of natural objects of the plant and animal world, mushrooms, and the State Forest Fund are accounted for.
14152800 Payment for the use of water resources and water bodies is accounted for.
14152900 Other payments for the use of natural assets not provided for in the above elements of the classification are included.
14153 Fee for environmental pollution.
14153100 Fees for environmental pollution are accounted for.
14153200 Income from manufacturers and importers of mercury-containing products subject to processing after they lose their consumer properties is accounted for.
142 Income from the sale of goods and provision of services
1421 Payment for rent is accounted for.
14211 Payment for the lease of property is accounted for.
Payment for the lease of property is divided into income from the lease of premises, buildings, and structures that are state property (14211100) and municipal property (14211200), as well as from the lease of other property (14211900). Rent is paid by tenants for the use of this property in the manner and on conditions provided by the contract concluded in accordance with the requirements of lease legislation. Payment for utilities provided for in the lease agreement is transferred to the accounts of the lessors. Income from the lease of other property, for example, rent for equipment or inventory, vehicles, etc., is included.
14211100 Payment for the lease of premises, buildings, and structures located in state ownership is accounted for.
14211200 Payment for the lease of premises, buildings, structures, equipment, machinery, etc., located in municipal ownership is accounted for.
14211900 Payment for the lease of other property is accounted for.
14212 Payment for the lease of intangible assets is accounted for.
14212100 Income from the holding of a competition for the right to use the radio frequency spectrum is accounted for.
1422 Fees and payments.
14221 Payments.
14221300 Income from the holding of state lotteries is accounted for.
14221400 Payment for the sale of ear tags.
14221500 Fees for the passage of alternative service and payments provided in lieu of compulsory military service are accounted for.
14221600 Deductions for the development of the communications industry are accounted for.
14221700 Fees for the use of the radio frequency spectrum, for the allocated numbering resource as a result of auctions (auction, competition) for obtaining a license to use the radio frequency spectrum are accounted for.
14221800 Fees for testing, analysis, and hallmarking of jewelry and other household items made of precious metals are accounted for.
14221900 Accounting of monetary funds not provided for in the above elements of the budget classification is maintained.
14222 Duties
A duty is a monetary fee collected by the corresponding state bodies: the court, notary, and other specially authorized bodies - when performing certain actions and issuing documents of legal significance. The payers of the duty are individuals and legal entities.
14222100 At this level, the state duty for the issuance of a passport to a citizen of the Kyrgyz Republic and a general citizen's passport to a citizen of the Kyrgyz Republic is accounted for.
14222200 At this level, the state duty collected by the justice bodies is accounted for, including:
1) for performing notarial actions by notary offices and state bodies authorized to do so, as well as for issuing copies (duplicates) of notarized documents;
2) for issuing citizens duplicate certificates of registration of civil status acts and certificates in connection with the change, addition, correction, and restoration of civil status act records.
14222300 At this level, the state duty collected by judicial bodies from claims and other applications and complaints submitted to the court, except for complaints on the review of court decisions that have entered into legal force, as well as for the issuance by the court of copies of documents, is accounted for.
14222400 Income from patent and other duties, fees for the provision of exclusive rights to objects of intellectual property, traditional knowledge, certification and registration of patent attorneys is accounted for.
Accounting is maintained for monetary funds received for the patenting of inventions, utility models, industrial designs, breeding achievements, registration of trademarks, service marks, names of places of origin of goods, and the provision of the right to use names of places of origin of goods.
14222500 State duty collected for performing notarial actions during declaration.
14222600 State duty for permits to work for foreign specialists within the established limit for foreign workers in one economic entity and above the established limit, as well as for work for highly qualified foreign specialists, for work for foreign individual entrepreneurs, and for the right to engage in activities related to the employment of citizens of the Kyrgyz Republic abroad is accounted for.
14222700 State duties for the issuance of a license, paid by all economic entities regardless of ownership forms and citizens wishing to engage in entrepreneurial activity subject to licensing, are accounted for.
14222800 State duties received from the issuance of various state permits, certificates, references, documents on compliance of entrepreneurial activity and its results with mandatory state requirements, mandatory coordination of investment and other documentation are accounted for.
14222900 Other state duties are accounted for.
14223 One-time declarative payment.
14223100 One-time declarative payment.
14224 Fees.
Mandatory monetary contributions for services provided by state bodies, established by the state and of a one-time nature, are accounted for. The size of the fee is related to the cost of the service provided.
14224100 Fees for state registration are accounted for, including fees for the registration of motor vehicles and special equipment, for state (tax, accounting) registration of legal entities, branches, and representative offices, as well as their re-registration, for state registration of the termination of activity, for accounting registration, removal from accounting registration, for state registration of individual entrepreneurs, for state registration of rights to real estate, for state registration of pledge of movable property, for state registration of vehicles, as well as their re-registration. Also, the fee for the state registration of the issuance of securities is accounted for.
14224200 Fees for the removal of garbage/waste from populated areas, established by local self-government bodies, are accounted for.
14224300 Fees for parking and standing of motor vehicles, established by local self-government bodies in specially equipped or designated places, are accounted for.
14224410 Fees for the activity of producing and trading ethyl alcohol and alcoholic products from subjects who have received a license for the wholesale and retail sale of alcoholic products are accounted for.
14224420 Fees for the activity of producing and trading ethyl alcohol and alcoholic products from subjects who have received a license for production and trading are accounted for.
14224500 Fees for weighing and measuring the maximum dimensions and other linear parameters of vehicles and the fee for the passage of vehicles with special and indivisible loads on public roads; fees for passage on public roads, fees for passage on artificial structures on public roads are accounted for.
14224600 Fees for affixing an apostille are accounted for.
14224700 Fees for obtaining a qualification certificate of a professional participant of the securities market in accordance with the legislation on the securities market are accounted for.
14224800 Fee for the issuance of a certificate of registration in the unified state register of commodity warehouses in accordance with the legislation in the field of regulation of commodity warehouses and warehouse receipts is accounted for.
14224900 Fees not provided for in the above elements are accounted for.
1423 Income from the provision of paid services.
Income of state bodies and institutions received in accordance with the Law of the Kyrgyz Republic "On State and Municipal Services" and with the Registers of State and Municipal Services is reflected.
14231 Medical services.
14231100 Payments for consultative and diagnostic assistance at the outpatient level (feldsher-midwife stations, family doctor groups, family medicine centers, general practitioner centers, national, regional, and republican centers) within the volume presented in the State Guarantees Program are accounted for.
14231200 Income for the conduct of therapeutic measures at the outpatient level (prescribing therapeutic procedures, issuing prescriptions, providing patients with medical documentation and recommendations) beyond the volume presented in the State Guarantees Program is accounted for.
14231300 Income for the provision of medical care in day hospital departments not presented in the State Guarantees Program for ensuring citizens with medical and sanitary care is accounted for.
14231400 Payments for the provision of medical care in specialized hospitals (therapeutic, pediatric, surgical, obstetric-gynecological profile, etc.) beyond the volume presented in the State Guarantees Program are accounted for.
14231500 Funds received as citizens' participation in the payment for the cost of services received, provided beyond the volume of financing of the State Guarantees Program, are accounted for.
14231600 Payments for the provision of dental care beyond the volume presented in the State Guarantees Program are accounted for.
14231700 Income from the conduct of disinsection, disinfection, and deratization measures upon applications and contracts is reflected.
14231800 Payments for the provision of high-tech medical care (beyond the established quota) are accounted for.
14231900 Other payments for medical services not provided for in the above elements of the budget classification are accounted for.
14232 Educational and cultural services.
14232100 Payments for contract education in state educational institutions (higher, secondary-special, and professional-technical) are accounted for.
14232200 Payments for conducting testing of graduates of general education schools - candidates for obtaining documents of special samples are accounted for.
14232300 Income from products sold manufactured by students of professional-technical institutions, as well as payments for accommodation in dormitories and hotels, is reflected.
14232400 Payments for the provision of additional services by preschool and school institutions in the form of additional classes, clubs for in-depth study of educational programs are accounted for.
14232500 Payments for the organization and conduct of training programs, seminars, conferences are accounted for.
14232600 Income for the provision of pre-university, post-graduate, and additional education is accounted for.
14232700 Payments for the provision of theatrical performances, such as plays, ballets, operas, circus programs, concert programs, etc., are accounted for.
14232800 Payments for the provision of halls and premises, as well as equipment and inventory of institutions of culture, art, and education in the sphere of culture are accounted for.
14232900 Other payments for educational and cultural services not provided for in the above elements of the budget classification are accounted for.
14233 Social services.
14233100 Income from assistance in employment abroad for citizens of the Kyrgyz Republic seeking work within the framework of state programs, intergovernmental, and other official agreements is accounted for.
14233200 Payments for the issuance of permits to attract foreign labor and work permits are accounted for.
14233300 Income from the publication of scientific articles in the internet journal of the Higher Attestation Commission under the Government of the Kyrgyz Republic is reflected.
14233400 Payments for the provision of rooms for visits with enhanced comfort are accounted for.
14233500 Services for the provision of sanatorium-resort vouchers for the health improvement of persons with disabilities in accordance with the registers of state and municipal services are accounted for: to a person accompanying persons with disabilities with disability group I, according to medical indications - a 50% discount; to a person accompanying persons with disabilities with disability group II - a 50% discount; to a person accompanying persons with disabilities with disability group III - a 30% discount.
14233600 Services for the manufacture and provision of prosthetic and orthopedic products beyond the established list for citizens in need who do not have a disability group, by doctor's referral, in accordance with the registers of state and municipal services are accounted for.
14233900 Other payments for social services not provided for in the above elements of the budget classification are accounted for.
14234 Services for registration, issuance of certificates, IDs, and other documents, as well as their copies and duplicates.
14234100 Income from the issuance of a certificate of conformity for equipment and communication services, as well as for other technical means that emit radio frequency radiation or are a source of high-frequency electromagnetic waves is reflected.
14234200 Payments for the issuance of duplicates of military registration documents for conscripts, servicemen of compulsory and contract service, warrant officers, and officers are accounted for.
14234300 Income from the issuance of a diploma on the awarding of a scientific degree and a certificate on the conferment of a scientific title, the recognition of documents on the awarding of scientific degrees and the conferment of scientific titles issued by foreign states, and the re-certification of scientific and scientific-pedagogical staff is reflected.
14234400 Income from the issuance of certificates, IDs, duplicates, powers of attorney, and policies is reflected.
14234500 Payments for confirming the competence of laboratories, product certification bodies, personnel, etc., in accordance with international standard requirements are accounted for.
14234600 Payments for the provision of certificates are accounted for.
14234700 Payment for the service of affixing an apostille is accounted for.
14234900 Other payments for unclassified services for registration, issuance of certificates, IDs, and other documents are accounted for.
14235 Services for research, analysis, evaluation, and expertise.
14235100 Payment for determining the activity of disinfectants upon applications and contracts is accounted for.
14235200 Income from the conduct of unscheduled laboratory studies of industrial emissions, wastewater, and soil pollution and the performance of unscheduled forestry and scientific research works in specially protected natural areas, hunting grounds, and outside the lands of the State Forest Fund, etc., is reflected.
14235300 Payments for the expertise of projects of national standards of the Kyrgyz Republic, standardization rules and recommendations in the field of standardization, organization standards, as well as the expertise of textbooks, educational and methodological manuals, and didactic materials outside the Thematic Plan approved by the Ministry of Education and Science of the Kyrgyz Republic and other expertise are accounted for. Also, studies of the working zone air (sanitary-chemical studies) upon applications and contracts, information upon requests of a socio-legal nature from individuals and legal entities, and other studies. Conducting forensic, engineering-technical, economic studies upon applications from individuals and legal entities, etc., are accounted for.
14235400 Payments for conducting testing of the level of knowledge of primary general, basic general, and secondary (full) general education of students of general education organizations, conducting assessment of the level of knowledge of the Kyrgyz language for individuals are accounted for.
14235500 Payments for conducting chemical analysis of plants, soils, irrigation waters for residual amounts of pesticides and agrochemicals, as well as for compliance with standards and technical specifications, and soil monitoring for nutrient and humus content upon applications from agricultural commodity producers, inspection of agricultural lands, crops, enterprises and adjacent territories related to plant-based products to identify quarantine objects, with sampling and laboratory examinations upon applications from individuals and legal entities (entomological examination, herbarium examination, phytopathological examination) and others.
14235600 Payments for clinical examination and thermometry with the issuance of veterinary accompaniment documents during export, veterinary examination of products and animal origin raw materials, feed, feed additives, veterinary medicines and preparations during export.
14235700 Funds received from research of sanitary-chemical, toxicological, microbiological, radiometric examinations to identify genetically modified sources of food products upon applications and contracts.
14235800 Funds received for conducting expertise on the effectiveness and safety of veterinary medicines upon applications from individuals and legal entities, and funds received from veterinary examination of medicines produced in the Kyrgyz Republic and imported into the territory of the republic.
14235900 This category includes payments for unclassified services for research, analysis, evaluation and expertise.
14236 Provision of information and printing services.
14236100 Payments for providing information on abstracts of dissertations and dissertations are accounted for.
14236200 Payments for conducting statistical observations and providing statistical information are accounted for.
14236300 Payments for conducting search, selection and providing information are accounted for.
14236400 Payments for organizing field exhibitions of scientific and technical literature, showing museum collections, excursions through exhibitions and displays with a guide, etc. are accounted for.
14236500 Payments for issuing documents for temporary use are accounted for.
14236600 Payments for document processing and documentation of citizens are accounted for.
14236700 Receipts of funds from payment for documents containing geological and other information about the subsoil, as well as information products created using them are accounted for.
14236800 Payments for scanning and copying scientific and technical literature and documentation from state patent and technical libraries are accounted for.
14236900 Other payments for unclassified services for providing information and printing are accounted for.
14237 Security and storage.
14237100 Payments for chemical and biological treatment against pests are accounted for.
14237200 Payments for decontamination of quarantine products, means and premises are accounted for.
14237300 Payments for keeping animals in a quarantine isolator are accounted for.
14237400 Payments for customs escort of goods and transport vehicles are accounted for.
14237500 Payments for preparation, acceptance and storage of documents are accounted for.
14237600 Payments for security and ensuring the safety of objects under contracts are accounted for.
14237700 Payments for escorting flammable, highly active, poisonous substances are accounted for.
14237800 Payments for preparing documents for submission to state storage and at the initiative of the applicant, as well as industry and individual case nomenclatures for institutions are accounted for.
14237900 Other payments for unclassified services for security and storage are accounted for.
14238 Other types of services.
14238100 Payments for water supply to water users are accounted for.
14238200 Payments for visiting specially protected natural areas are accounted for.
14238300 Payments for the sale of timber and planting material are accounted for.
14238400 Payments for classifying a topic according to the International Patent Classification are accounted for.
14238500 Payments for classifying a topic according to the International Patent Classification, Universal Decimal Classification, indexing abstracts of dissertations (articles) by UDC are accounted for.
14238600 Payments for developing a map scheme for the installation and operation of cage structures are accounted for.
14238700 Payments for organizing and conducting underwater technical, diving works and diving are accounted for.
14238800 Fees for organizing and conducting events beyond the format are accounted for.
14238900 Other payments for unclassified services for other types of services, in accordance with registers of state and municipal services are accounted for.
14239 Other receipts.
14239100 Funds from voluntary contributions of legal and physical persons are accounted for.
14239200 Deductions from international institutions for conducting joint scientific research (sponsorship from international institutions) are accounted for.
14239300 Funds from the sale of goods of own production are accounted for.
14239400 Fees for interdepartmental services provided on a contractual basis by state and municipal institutions are accounted for.
14239500 Deductions from higher/lower institutions established in accordance with regulatory legal acts are accounted for.
14239700 Receipts for provided medical and other services in the Unified Payer system are accounted for.
14239900 Other receipts related to the category of state and municipal services, not provided for by the above elements of budget classification are accounted for.
143 Fines, penalties, sanctions, confiscations.
1431 Fines, penalties, sanctions, confiscations.
14311 Fines, penalties, sanctions, confiscations.
14311110 Fines paid by legal and physical persons for violations committed by them are accounted for.
14311120 Penalties, financial sanctions on fines - funds for late payment of fines are accounted for.
14311300 Receipts of funds from the sale of confiscated, ownerless and escheated property, in accordance with operational activities conducted by fiscal and law enforcement agencies, as well as in accordance with court decisions on confiscation of property to the state are accounted for.
14311400 Receipts from conducted control and supervisory activities include funds collected by state and local government authorities when physical and legal persons violate financial procedures established by legislation, fail to fulfill signed agreements, contracts and state obligations. For example: in accordance with prescriptions of the Audit Chamber of the Kyrgyz Republic on facts of non-targeted use and spending of budget funds, bypassing the treasury system, penalty sanctions collected by authorized bodies of the Kyrgyz Republic when violating agreements, contracts or other state obligations, as well as when deviating from regulatory requirements established by antimonopoly legislation and in case of financial violations established by fiscal and law enforcement agencies during documentary checks.
14311500 At this level, compensation for damage caused by economic crimes established by the Criminal Code of the Kyrgyz Republic, in particularly large amounts, is accounted for.
Economic crimes refer to a set of unlawful, mercenary acts causing material damage to the state, entrepreneurship, citizens, which are criminally punishable and committed within the framework and under the cover of legal economic activity.
14311600 Payment for compensation of damage caused to objects of the animal and plant world, fungi and the state forest fund, as well as for actions that led to environmental pollution, depletion of natural and water resources, damage, destruction of ecological systems of nature, creating a real threat to human health and life, plant and animal world is accounted for.
14311700 Fines for land damage - receipts for compensation of losses of agricultural production arising as a result of land damage are accounted for.
14311800 Compensation for harm and damage caused to public roads.
14311900 Compensation for damage in criminal cases of a corrupt nature - funds received from compensation for damage in criminal cases related to corrupt crimes are accounted for.
Corrupt crimes are characterized by the following features:
-
presence of a proper subject of a criminally punishable act, which include officials whose functions are specified in the criminal legislation of the Kyrgyz Republic and judicial practice of a normative nature;
-
connection of a socially dangerous act with the official status of the subject, departure from his direct duties contrary to the interests of service or the position held;
-
mandatory presence of a mercenary motive in the subject;
-
commission of a crime only with direct intent.
1432 Fines and penalties on insurance contributions.
14321 Fines and penalties on insurance contributions.
14321100 Penalties and fines accrued for untimely and incomplete transfer of insurance contributions to the Social Fund.
14321200 Penalties and fines accrued for untimely and incomplete transfer of insurance contributions to mandatory medical insurance.
144 Voluntary transfers and grants to units of the public sector - this category includes other forms of gratuitous transfer of funds to the state, budgetary institutions from individuals or legal entities in accordance with the legislation of the Kyrgyz Republic. Also, funds received in the form of sponsorship and grants from investors to individual units of the public sector, including grants received from international organizations to the budget of the Compulsory Medical Insurance Fund (CMIF), are accounted for.
1441 Voluntary transfers and grants to units of the public sector.
14411 Current.
14411100 Current voluntary transfers and grants to units of the public sector - this is sponsorship received from individuals and legal entities for financing current expenses (provided for in the budget expenditure classification of the Kyrgyz Republic), as well as grant assistance to units of the public sector, including grants received from international organizations to the budget of the Compulsory Medical Insurance Fund (CMIF).
14412 Capital.
14412100 Capital voluntary transfers and grants to units of the public sector - this is sponsorship received from individuals and legal entities for financing capital expenses (provided for in the classification by operations with assets and liabilities).
145 Other non-tax revenues - this category includes all other non-tax revenues not distributed by categories from 141 to 144.
1451 Other non-tax revenues.
14511 Other non-tax revenues.
14511100 Revenues turned over to the state include funds received into the budget that cannot be accounted for as part of any other category, while having the nature of receipts on a non-regular basis or as a one-time payment. Such payments and receipts include: funds of previous years returned for one reason or another, balances of unused funds upon closure of international projects or upon liquidation of other institutions, funds from the sale of scrap metal and paper, receipts from the sale of fixed assets that do not belong to and are not accounted for at the levels "sales from non-financial and financial assets", as well as funds not classified as state budget revenues and unclaimed after 2 months from the date of their receipt.
14511200 At this level, profit arising from the conversion of foreign currency into national currency, i.e., exchange rate difference arising from operations on treasury currency accounts and their subsequent accounting, as well as from operations by foreign representative offices of the Kyrgyz Republic on conversion of foreign currencies, is accounted for. In case of loss, the payment amount is accounted for with a "minus" sign.
14511400 Receipts of funds from deductions for the development and maintenance of local infrastructure are accounted for. The payer is a physical or legal entity carrying out development (extraction) of mineral deposits (except for coal, mercury, mineral and thermal waters and mineral deposits used as construction materials, including as raw material in the production of construction materials) regardless of the place of registration, making deductions to the development funds of regions, districts and corresponding local budgets at the location of the mineral deposit.
14511900 Other non-tax revenues include revenues for which there is insufficient information for their classification as part of other categories, also receipts requiring clarification and identification of the recipient within 2 months (unidentified receipts) may be attributed to this level. After determining the ownership of the payment, the funds are reflected at the corresponding level.
14512 Receipt of pension accumulation funds.
14512100 Receipt of pension accumulation funds in the State Accumulative Pension Fund (SAPF) from management companies. Pension accumulation funds received in the State Accumulative Pension Fund from management companies for the payment of pension accumulation funds to insured persons are accounted for.
- Section III "Classification of Expenditures" of the Guidelines on the Procedure for Applying the Income Classification, Economic Classification of Expenditures and Classification of Operations with Assets and Liabilities shall be worded as follows:
"Section III. Economic Classification of Expenditures
The Economic Classification of Expenditures is a grouping of budget expenditures depending on the economic content of operations carried out in the public sector.
The Economic Classification of Expenditures includes codes of sections, categories, groups, articles, sub-articles and elements of expenditures, which consist of 8 digits:
| Economic Classification of Expenditures | |||||
| Section | Category | Group | Article | Sub-article | Element |
| x | xx | xxx | xxxx | xxxxx | xxxxxxx |
| 1 | 2 | 3 | 4 | 5 | 8 |
-
section - 1 digit;
-
category - 2 digits;
-
group - 3 digits;
-
article - 4 digits;
-
sub-article - 5 digits;
-
element - 8 digits.
Execution of the budget by ministries and departments is carried out at the 8-digit level.
The following expenditure categories are included in Section 2 "Expenditures":
21 Payment of employees' wages;
22 Acquisition and use of goods and services;
24 Interest;
25 Subsidies;
26 Grants and contributions;
27 Social benefits and payments;
28 Other expenditures.
Each category of expenditures consists of expenditure groups with subsequent detailing of codes in terms of corresponding articles, sub-articles and elements of expenditures.
21 Payment of employees' wages
Category 21 Payment of employees' wages includes expenses for paying salaries to employees in accordance with the labor legislation of the Kyrgyz Republic. Payment of employees' wages represents full remuneration in monetary form payable to an employee for work performed during the reporting period, except for work related to capital accumulation from own funds. (The same exception applies to all subcategories of payment of employees' wages.) This category includes wages (211) and contributions/charges for social needs (212) made by employers on behalf of employees to social insurance programs.
Payment of employees' wages is measured by the amount of remuneration in monetary or in-kind form that an employee has the right to receive from the employer for work performed during the corresponding period, and paid in advance as work is performed or after its completion.
Group 211 Wages includes all payments made by employers to government employees, except for contributions/charges for social needs (212). It includes payments in monetary form. This category also includes contributions/charges for social needs paid by deducting from employees' wages.
Wages do not include reimbursement of expenses incurred by employees in the process of obtaining work or performing their functions. For example, reimbursement of travel expenses, moving costs or other related expenses incurred by employees upon hiring for a new job is classified as use of goods and services (22), not as wages. This category also does not include reimbursements of employees' expenses for tools, equipment, work clothes or other items necessary exclusively or mainly for performing their work. Reimbursed amounts are considered use of goods and services (22).
Wages also do not include social benefits paid by employers in the form of child benefits, spouse benefits, benefits for families with children, education benefits or other dependent benefits; payments for full or part-time wages to employees absent from work due to illness, accident or on maternity leave.
2111 Wages - this category consists of payments to employees in monetary form for services rendered before deductions and withholding of taxes and employees' contributions to social insurance programs. This category includes basic wages; additional payment for overtime and night work, as well as for work on weekends; allowances related to changes in the cost of living, local allowances and expatriation allowances; bonuses; annual additional payments, such as "thirteenth salary"; funds allocated for travel to and from work; payment for official holidays or annual vacations; housing allowances. Includes the following sub-articles:
21111 Wages of permanent employees;
21112 Wages of temporary employees.
21111 Wages of permanent employees includes the following elements:
21111100 Basic wages - expenses for paying basic wages to employees of budgetary institutions are included.
21111200 Allowances - expenses for payment for qualification grade (military ranks, class ranks, special class ranks, special ranks, diplomatic ranks); special conditions of state and other service (hazardous and dangerous working conditions; heavy adverse climatic conditions, the list of which is determined by the Government of the Kyrgyz Republic; length of service; academic degrees; academic title; knowledge of foreign languages; driver class; personal allowances that ensure work stimulation.
21111300 Additional payments and compensations - expenses for paying bonuses; material assistance; rewards for the results of work for the year; author, performing and staging rewards and incentive payments; payment of allowance for the first two days of temporary disability at the expense of the employer, only in case of illness or injury received (except for work-related accidents and occupational diseases) of the employee himself; payment of annual vacations, study leave, compensation for unused vacation; payment for the period of training of employees sent for vocational training; advanced training or training in other professions; for night work; holidays and weekends, preferential pension provision (early pension), appointed in accordance with the Resolution of the Government of the Kyrgyz Republic; funds allocated for travel to and from work; one-time allowance for length of service to military personnel and law enforcement officers, severance payments to employees leaving service; expenses for settling in a new place of residence.
21112 Wages of temporary employees includes the following elements:
21112100 Employees hired on contract and on a temporary basis - expenses for payment to those working on contract (expenses for 22151200 Consultant Services are excluded) and working on a temporary short-term basis are included.
Payments to the Social Fund are part of the total amount of employees' wages and represent deductions made on behalf of the employee to the Social Fund by the employer. Calculations for payments to the Social Fund are made for each element of article 2111 Wages at a rate of 8%.
Calculations for income tax are made at a rate established by the Tax Code of the Kyrgyz Republic. Withholding of income tax is carried out from the calculation of the total amount of wages, and is accounted for proportionally by elements of article 2111 Wages depending on the type of income received by employees (basic wages, material assistance, severance pay for vacation, etc.).
Group 212 Contributions/charges for social needs represent actually made or conditionally calculated payments made by units of the public sector. These include contributions/charges for social needs, which represent actually made or conditionally calculated payments made by units of the public sector to social insurance programs in order to ensure their employees the right to receive social benefits, including pensions and other pension benefits.
2121 Contributions to the Social Fund, to social insurance programs in order to subsequently ensure employees the right to receive social benefits, including pensions and other pension benefits. Consists of contributions/charges payable to insurance companies, social security funds or other institutional units responsible for organizing and managing social insurance programs, including units of the public sector servicing non-autonomous pension funds. Includes the following elements:
21211100 Insurance contributions to the pension fund, Compulsory Medical Insurance Fund, Workers' Health Fund.
22 Acquisition and use of goods and services
Category 22 Acquisition and use of goods and services - this category consists of goods and services used for the production of market and non-market goods and services, except for capital accumulation from own funds, as well as goods purchased for resale, net of net change in inventories of work in progress, finished products and goods held for resale.
Goods and services consumed for the maintenance and current repair of fixed assets represent the use of goods and services. Goods and services used for scientific research and experimental design work, personnel training, market research, and other similar activities are reflected as the use of goods and services, and not as the acquisition of intangible fixed assets, even though some of them may bring benefits over a period exceeding one year. Materials used for the manufacture of banknotes and coins of the national currency, or amounts payable to contractors for their manufacture, are reflected in accounting as the use of goods and services. The issuance of banknotes or coins is a financial operation that is not associated with either income or expenses. The use of goods and services includes the purchase of weapons (for example, missiles, shells, and warheads for them) and military equipment for launching this weapon (for example, missile launchers, warships, submarines, and tanks). Acquisition of objects that can be used for both military and civilian purposes, such as military airfields, docks, colleges, hospitals, and office equipment, is reflected as the acquisition of fixed assets. However, weapons or armed vehicles acquired by the police and internal security services are reflected as the acquisition of fixed assets, although the expenses of military departments for similar equipment will be considered as acquisition and use of goods and services. Depending on the purpose of use, goods and services purchased by government units and consumed by their employees may be classified as the acquisition and use of goods and services. In general, when the use of goods or services by employees is necessary for them to perform their work, this is the acquisition and use of goods and services.
The acquisition and use of goods and services include the following types of goods and services provided to employees - expenses for the acquisition of inexpensive goods, tools, or equipment used in work:
a) tools or equipment used exclusively or mainly at work; b) clothing or footwear worn exclusively or mainly at work, for example, protective clothing, overalls, or uniform clothing; c) housing services at the workplace, which cannot be used by family members of employees, for example, barracks, trailers, hostels, and barracks; d) special food and drinks, the need for consumption of which is caused by special working conditions, as well as food and drinks provided to military personnel and other employees on duty; e) transport and hotel services provided during business trips; f) lockers, toilets, showers, and bathrooms necessary due to the nature of the work; and g) first aid supplies, medical examinations, or other health checks, necessitated by the nature of the work;
goods and services purchased and used for maintenance or current repair of fixed assets, personnel training, and others.
Includes articles:
2211 Expenses for business trips;
2212 Communication services;
2213 Rent;
2214 Transport services;
2215 Acquisition of other goods and services;
2216 Expenses represented by a single item in the healthcare system;
2217 Acquisition of medical goods and services;
2218 Acquisition of food products;
2219 Expenses represented by a single item in the higher professional education system;
2221 Expenses for current repair of property;
2222 Acquisition of items and materials for current household purposes;
2223 Acquisition, sewing, and repair of clothing items and other uniform and special equipment;
2224 Acquisition of coal and other types of fuel;
2225 Acquisition of security services;
2226 Expenses for payment of bank services and services for the issuance, placement, and redemption of state securities;
2227 Expenses for payment of services for the payment of pensions and benefits;
2231 Utility services;
2235 Payment for other utility services.
2211 Expenses for business trips - include expenses for covering incidental expenses during trips on government business. Includes the following sub-articles:
22111 Domestic travel expenses;
22112 Foreign travel expenses, include the following elements:
22111100; 22112100 Transportation expenses;
22111200; 22112200 Hotel expenses;
22111300; 22112300 Per diem expenses.
2212 Communication services - include expenses for payment of communication services: telephone, facsimile, mobile, courier, postal, broadcasting, and others. Includes sub-articles:
22122 Communication Services
22122 Communication Services - include expenses for providing communication services to ensure telephone (mobile, paging, connection and use of the Internet network), telegraph communication channels. Sending mail (including payment for courier services, postal money transfers, etc.). Includes the following elements:
22122100 Telephone and facsimile communication services;
22122200 Mobile communication services;
22122300 Courier communication services;
22122400 Postal communication services - include expenses for providing postal services (sending mail, postal money transfers, etc.);
22122500 Payment for television and radio program broadcasting services;
22122900 Other communication services - include communication services not classified into the above elements, including connection and use of Internet communication.
2213 Rent - include expenses for payment for the lease of produced assets: buildings, premises, vehicles (in accordance with concluded lease (sublease) agreements for property to ensure their own needs).
Includes elements:
22131100 Lease of buildings and premises;
22131200 Lease of equipment and inventory;
22131300 Lease of vehicles;
22131900 Lease of other property.
2214 Transport services - include the institution's expenses for providing transport services to ensure their own needs, including expenses for hiring vehicles: passenger and freight transport services, providing officials with travel documents for official purposes for all types of public transport, and other expenses related to the movement of employees for official purposes (excluding business trips 22111100, 22112100, courier services 22122300).
Includes elements:
22141100 Gasoline, diesel, and other fuel;
22141200 Acquisition of spare parts;
22141300 Vehicle maintenance;
22141900 Other transport services.
2215 Acquisition of other goods and services includes the following sub-articles:
22151 Acquisition of other services;
22152 Acquisition of services for the maintenance of property condition;
22153 Expenses for training government employees, specialists, and the population;
22154 Expenses related to the payment of other services.
22151 Acquisition of other services - include the institution's expenses for legal services and consultant services provided. Includes the following elements:
22151100 Legal services;
22151200 Consultant services.
22151400 Information technology services - include services related to information technology, for example, computer hardware repair services, installation of computer equipment, refilling and replacing cartridges, etc.
22152 Acquisition of services for the maintenance of property condition - include the institution's expenses for services related to the maintenance of non-financial assets under operational management or lease to ensure their own needs, such as cleaning of premises, buildings, yards, or other property.
Includes the following elements:
22152100 Acquisition of sanitary services in the maintenance of buildings and premises - include services for cleaning and snow removal, garbage removal, disinfection, rodent control, sanitary and hygienic maintenance, cleaning and removal of septic tanks and non-sewered toilets, etc.
22152200 Acquisition of services for the restoration of historical and cultural monuments.
22152900 Acquisition of other services for the maintenance of buildings, premises, and other property.
22153 Expenses for training government employees, specialists, and the population, personnel training - are reflected as the use of goods and services, and not as the acquisition of intangible fixed assets, even though training may bring benefits over a period exceeding more than one year. Includes element:
22153100 Expenses for training government employees;
22153200 Expenses for training and retraining of the adult population in vocational education institutions on a short-term basis.
22153300 Expenses for training and retraining of specialists - include payments for training specialists who are not government employees (employees of the Social Fund are not considered government employees).
22153400 Expenses related to the development of the electoral system, including the introduction of new electoral technologies, means, legal training of election and referendum participants, apparatus staff, and members of election commissions.
22154 Expenses related to the payment of other services - include the institution's expenses related to official entertainment expenses (reception and servicing of delegations), payment for the production of forms (state certificates, reporting, etc.), payment for information and communication services, and other services not classified into other articles to ensure their own needs. Includes the following elements:
22154100 Official entertainment expenses, expenses for organizing meetings, including expenses for payment of services for organizing presentations, meetings of delegations, holiday or congratulatory meetings for employees and veterans, by foreign representative offices for official events.
22154200 Expenses for the production of forms, medals, badges - include payment for services for the production of form products, medals, diplomas, honorary certificates, certificates, cups, badges, compulsory health insurance policies, co-payment coupons, seals for fuel, seals for cash registers, twisted wire.
22154300 Payment for information and communication services - include the acquisition of services to ensure the reliability of information flows, to support the operability of communication networks and software, to provide access to the use of programs, etc.
22154900 Other expenses related to the payment of other services, including:
- expenses for services for organizing social events on youth policy;
- expenses for copying and printing documents;
- expenses for paying the subsidized part of the cost of vouchers for employees of internal affairs bodies, military personnel of the Armed Forces and other military formations of the Kyrgyz Republic and their family members;
- acquisition of ammunition, feed for service dogs, hay for horses, veterinary means and preparations for anti-epizootic measures, as well as acquisition of feed for experimental animals intended for veterinary research, etc. (except those involved in defense and law enforcement agencies);
- expenses for the employee's move and family members and expenses for the transport of property;
- expenses for the payment of other services provided under contract;
- expenses for the payment of property tax;
- expenses for the payment of services for organizing film production;
- expenses for the payment of state duty when filing lawsuits in judicial bodies;
- expenses for the payment of medical insurance for employees of foreign representative offices and for providing medical care to employees of foreign representative offices;
- and other other unclassified services.
2216 Expenses represented by a single item in the healthcare system - include funds of the program for state basic and mandatory medical insurance of citizens in the Unified Payer system, includes sub-article:
22161 Expenses represented by a single item in the healthcare system, includes element:
22161100 Expenses represented by a single item in the healthcare system.
2217 Acquisition of medical goods and services - include expenses for the acquisition of medicines, bandages, bacterial preparations, sera, vaccines, blood, insulin preparations, and other medical devices, includes sub-article:
22171 Acquisition of medicines and medical devices, includes the following elements:
22171100 Acquisition of medicines and medical devices;
22171200 Acquisition of insulin and insulin-containing preparations;
22171300 Acquisition of veterinary means and preparations for service animals involved in defense and law enforcement agencies.
22172 Expenses related to the acquisition of medical services, includes element:
22172100 Expenses for the acquisition of laboratory and diagnostic tests.
2218 Acquisition of food products, includes sub-article:
22181 Acquisition of food products, includes the following elements:
22181100 Acquisition of food products;
22181200 Compensation payments for food products;
22181300 Acquisition of feed for service animals involved in defense and law enforcement agencies;
22181400 Expenses for the payment of mess allowance - include expenses for payment for the food of the attracted personnel of the Armed Forces, for participation in events in the territories of allied countries within the framework of international agreements.
2219 Expenses represented by a single item in the higher professional education system, includes sub-article:
22191 Expenses represented by a single item in the higher professional education system, includes the following element:
22191100 Expenses represented by a single item in the higher professional education system - include expenses of republican budget funds based on the size of the state education grant.
Article 2221 Expenses for current repair of property, includes sub-article:
Sub-article 22211 Current repair of property - include expenses for maintenance and repair of fixed assets. Maintenance and current repair of buildings, premises, structures (including public road networks), equipment, and inventory, which do not lead to changes in the cost of fixed assets or their operating characteristics, but simply maintain them in proper working condition or return them to working condition in case of breakdown. Includes the following elements:
22211100 Current repair of buildings and premises;
22211200 Current repair of structures;
22211300 Current repair of equipment and inventory.
Article 2222 Acquisition of items and materials for current household purposes, includes sub-article:
Sub-article 22221 Acquisition of items and materials for current household purposes - include the institution's expenses for the acquisition of goods (inexpensive), intended for current needs and regular use, the cost of which is insignificant compared to the expenses incurred for the acquisition of machines and equipment (i.e., low-value or rapidly deteriorating goods and items, the service life of which is less than one year). Includes the following elements:
22221100 Acquisition of equipment and materials - include expenses for the acquisition of low-value or rapidly deteriorating goods and items, the service life of which is less than one year. For example: acquisition of telephone apparatuses, IP-phones, fax machines, work inventory, and locksmith tools.
22221200 Other acquisitions of items and materials for current household purposes - include expenses for the acquisition of related items and materials, including expenses for the acquisition of stationery and accessories, bottled drinking water, boxes, packaging materials, shovel handles, etc.
2223 Acquisition, sewing, and repair of clothing items and other uniform and special equipment, includes sub-article:
Sub-article 22231 Acquisition, sewing, and repair of clothing items and other uniform and special equipment - include expenses for the acquisition, sewing, and repair of uniform clothing and footwear with all its accessories, as well as special devices and special equipment and gear. Includes element:
22231100 Acquisition, sewing, and repair of clothing items and other uniform and special equipment.
22231200 Monetary compensation in lieu of standard supply clothing items.
2224 Acquisition of coal and other types of fuel, includes sub-article:
Sub-article 22241 Acquisition of coal and other types of fuel - include expenses for the acquisition of fuel in the form of coal, firewood, peat, etc. Includes the following elements:
22241100 Acquisition of coal;
22241200 Acquisition of other types of fuel, including, include expenses for the acquisition of firewood, peat, any types of liquid fuel, brown coal, production of thermal energy by own boilers and generators, etc.
2225 Acquisition of security services, includes sub-article:
Sub-article 22251 Acquisition of security services - include the acquisition of services for non-departmental security of the property of legal and physical persons, IT services, etc. to ensure their own needs, etc. Includes the following elements:
22251100 Acquisition of non-departmental security services;
22251900 Acquisition of other security services.
2226 Expenses for payment of bank services and services for the issuance, placement, and redemption of state securities, includes sub-article:
Sub-article 22261 Expenses for payment of bank services and services for the issuance, placement, and redemption of state securities. Includes the following elements:
22261100 Financial services for the issuance, placement, and redemption of state securities;
22261200 Other services for the issuance, placement, and redemption of state securities.
22261300 Payment of services of the National Bank, commercial banks, financial and credit institutions for the maintenance of budgets of the budget system of the Kyrgyz Republic - include payment for services provided for conducting banking operations for non-cash (cash) payments made from the budgets of the budget system of the Kyrgyz Republic in national and foreign currency. This also includes expenses for the payment of bank services for the maintenance of accounts of the Social Fund and the State Accumulative Pension Fund.
2227 Expenses for payment of services for the payment of pensions and benefits.
22271 Expenses for payment of services of commercial banks for the payment of pensions and benefits - include expenses for the payment of services of commercial banks for the payment of pensions and benefits, the accumulated part of the pension;
22271100 Expenses for payment of services by commercial banks for the payment of pensions and benefits;
22271200 Expenses for payment of services by commercial banks for the payment of the accumulated part of the pension;
22272 Expenses for payment of postal services for the payment of pensions and benefits - include expenses for the payment of postal services, in particular JSC "Kyrgyzpost", for the payment of pensions and benefits, the accumulated part of the pension (postal money transfers);
22272100 Expenses for payment of services of JSC "Kyrgyzpost" for the payment of pensions and benefits;
22272200 Expenses for payment of services of JSC "Kyrgyzpost" for the payment of the accumulated part of the pension.
2231 Utility services, includes:
22311100 Water charge;
22311200 Electricity charge;
22311300 Heat energy charge - do not include expenses for the production of thermal energy by own boilers and generators of budget organizations;
22311400 Gas charge.
2235 Payment for other utility services, includes sub-article:
Sub-article 22351 Payment for other utility services - include:
22351100 Elevator usage charge;
22351200 Payment for the lease of parking lots and garages, etc. Does not include payment for garbage removal and cleaning of septic tanks (22152100);
22351900 Payment for other utility services - include expenses for the payment of utility services not classified in articles 2231, 2235, including operational expenses for the maintenance of buildings and structures.
24 Interest
Category 24 Interest - include the payment of interest on loans and borrowings obtained from external and internal sources.
Interest is payable by institutional units that undertake certain types of obligations, namely: obligations on deposits, securities, except for shares, loans and borrowings, as well as creditor debt. These obligations arise when a unit of the general government sector receives funds on loan from another institutional unit. Interest is an expense incurred by a unit of the general government sector for the use of the outstanding principal amount, that is, the economic value provided by the lender.
Interest expenses are accrued continuously throughout the entire period of existence of the obligation. The rate at which interest is accrued may be established as a certain share of the outstanding principal amount for each time period, as a predetermined amount of money, as a variable amount of money determined by a set indicator, or using some combination of the listed methods. Interest is usually not paid earlier than the accrual of expenses for it. In other words, if interest on a loan or borrowing is paid monthly, the paid amount is usually expenses accrued for the previous month. Until the payment is made, the total obligation of the debtor to the creditor increases by the amount of accrued but not yet paid interest expenses. Thus, interest payments usually refer to the reduction of an existing obligation of the debtor, part of which arose as a result of already accrued interest expenses. Except for index-linked securities, including medium-term floating rate bonds - the rate at which interest payable is accrued is determined at the time of concluding the contract and receiving the loan. In the simplest case, a certain amount of money is borrowed on loan, periodic payments are made equal to the amount of interest payable accrued for the previous period, and at the end of the contract term, a final payment of interest is made together with the initial loan amount. The amount of interest payable for each period is equal to the interest rate established in the contract multiplied by the loan amount. With each passing period, the outstanding principal amount increases as a result of the accrual of interest payable. At the end of each period, the payment reduces the debt amount to the initial loan amount. If the end of the reporting period does not coincide with the moment of periodic payment, the total amount of the obligation at the end of the period will include a certain amount of accrued but not yet paid interest.
A feature of some financial instruments, such as zero-coupon bills and bonds, is the absence of any obligation for the debtor to make any payments to the creditor before the maturity of such obligation. As a result, no interest payments are payable until the maturity of the obligation, when the debtor fulfills its obligation by a single payment that covers both the initial loan amount and the interest accrued and accumulated over the entire life of the obligation. Instruments of this type are called discount instruments, since the initial amount received as a loan is less than the amount paid upon maturity. The difference between the amount paid at the end of the contract term and the original borrowed amount represents interest, which must be allocated to reporting periods falling within the contract period. Interest accrued for each period is reflected as if it were paid by the debtor and then borrowed as an additional amount of the same obligation. Thus, in each period, the accounting reflects interest expenses and an increase in the obligation. When such an instrument exists for more than one reporting period, there are several ways to allocate the total interest amount across individual periods. One of the simplest and most common approaches is to assume a constant interest rate throughout the entire contract period.
Loans and borrowings are often structured such that periodic payments include both interest payments and repayment of part of the principal debt. The amount by which the periodic payment exceeds the accrued interest reduces the initial principal debt size. Over time, the share of accrued interest in payments becomes smaller, and the share of funds directed toward repaying the initial principal debt increases.
Securities linked to indices are financial instruments for which the amount of periodic payments and/or the outstanding principal debt is linked to a price index or a currency exchange rate index. If periodic payments are linked to an index, as in the case of medium-term floating-rate bonds, all such payment amounts are considered interest. If the principal debt is linked to an index, the difference between the final redemption price and the issue price is reflected as interest accrued over the entire life of the asset, just as in the case of discount securities with a predetermined redemption price. In practice, changes in the outstanding principal debt amount during a specific reporting period due to index dynamics may be treated as interest accrued in that period in addition to any interest payable in that period. Just as with discount instruments, interest accrued due to indexing is reflected as if these interest amounts were paid by the debtor and then borrowed as an additional amount of the same obligation.
The total amount of interest payable is divided into interest paid to non-residents (241), interest paid to residents, excluding the general government sector (242), and interest paid to other units of the general government sector (243).
2411 Payment of interest on loans and borrowings obtained from foreign states and international organizations includes the sub-item:
24111 Payment of interest on loans and borrowings obtained from foreign states and international organizations includes:
24111100 Payment of interest on loans and borrowings obtained from foreign states and international organizations.
2421 Payment of interest on government securities includes the sub-item:
24211 Payment of interest on government securities, excluding the general government sector, includes:
24211100 Payment of interest on government short-term securities;
24211200 Payment of interest on government long-term securities, excluding interest payments on securities of the Social Fund, the Compulsory Medical Insurance Fund, and the local budget.
2422 Repayment of debt to the population for indexed amounts includes:
24221 Repayment of debt to the population for indexed amounts includes:
24221100 Repayment of debt to the population for indexed amounts.
2431 Payment of interest to other units of the general government sector includes the sub-item:
24311 Payment of interest to other units of the general government sector includes the element:
24311100 Payment of interest to other units of the general government sector, including interest payments on securities to the Social Fund, the Compulsory Medical Insurance Fund, and the local budget.
25 Subsidies
Category 25 Subsidies - refers to funds allocated to state units, enterprises, and organizations (housing and utility services, transport organizations, etc.), based on the level of their production activity.
Subsidies are current gratuitous payments to enterprises made by state units, based on the level of production activity of these enterprises or the quantity or value of goods or services they produce, sell, export, or import. The purpose of subsidies may be to influence the level of production, selling prices, or the remuneration received by enterprises.
Subsidies are current transfers. Subsidies may be paid for specific types of products or for production as a whole. A subsidy for a certain type of product is a subsidy paid per unit of goods or services. Such a subsidy may represent a specific monetary amount per unit of goods or services or may be calculated based on the cost of the product as a certain percentage of the price per unit of goods or services. In addition, a subsidy may be calculated as the difference between the established planned price and the market price actually paid by the buyer.
Subsidies are provided to legal entities producing goods, works, and services on a gratuitous and non-refundable basis to compensate for losses incurred in carrying out their production activities due to the establishment of prices below the level of average production costs as a result of targeted state economic and social policy.
Subsidies are paid only to producers, not to end consumers, and are only current, not capital transfers. Transfers made by state units directly to households as consumers, and most transfers to non-profit institutions serving households, are reflected either as social benefits (27) or as various other expenses (282) depending on the basis for the payment. Most transfers to units of the general government sector relate to grants (26). Payments to enterprises for financing the accumulation of their capital, as compensation for damage caused to non-financial assets, or to cover a large operational deficit accumulated over two or more years, relate to various other capital expenses (2822).
Classification is first made depending on whether the recipient is a state or private producer, and then depending on whether the recipient is a non-financial or financial enterprise. There are two groups of recipients: subsidies to state enterprises (251), subsidies to private enterprises (252).
2511 Subsidies to non-financial state enterprises includes:
25111 Subsidies to non-financial state enterprises includes:
25111100 Subsidies to non-financial state enterprises.
2512 Subsidies to financial state enterprises includes:
25121 Subsidies to financial state enterprises includes:
25121100 Subsidies to financial state enterprises.
2521 Subsidies to non-financial private enterprises and entrepreneurs includes:
25211 Subsidies to non-financial private enterprises, entrepreneurs includes:
25211100 Subsidies to non-financial private enterprises and entrepreneurs.
2522 Subsidies to financial private enterprises includes:
25221 Subsidies to financial private enterprises includes:
25221100 Subsidies to financial private enterprises.
26 Grants and Contributions
Category Grants and Contributions 26 - refers to gratuitous and non-refundable transfers. They represent optional current or capital transfers from one state unit to another state unit or to the governments of foreign states, and contributions to international organizations. Grants are classified by the type of institutional unit receiving the grants, as well as depending on whether these grants are current or capital.
There are three groups of recipients: grants to governments of foreign states (261), contributions to international organizations (262), and grants to other units of the general government sector (263).
Current grants are those provided for the purpose of carrying out current expenses and are not associated with the acquisition of any asset. Capital grants provide for the acquisition of assets by the grant recipient, either in the form of monetary transfers that the recipient must use to acquire any asset or assets (except for inventory of current assets), or in the form of transfer of an asset (except for inventory of current assets and monetary funds), or in the cancellation of an obligation by mutual agreement between the creditor and debtor, or by assuming the debt of another institutional unit (since the budget classification is used for cash flow accounting purposes - any capital grants that do not take the form of cash flows will be accounted for in the plan of accounts).
2611 Current grants to governments of foreign states includes:
26111 Current grants to governments of foreign states includes:
26111100 Current grants to governments of foreign states.
2612 Capital grants to governments of foreign states includes:
26121 Capital grants to governments of foreign states includes:
26121100 Capital grants to governments of foreign states.
2621 Current contributions to international organizations includes:
26211 Contributions to international organizations and associations within the CIS (current grants) includes:
26211100 Contributions to international organizations;
26211200 Contributions to integration associations within the CIS;
26211300 Contributions to associations, unions of local self-government bodies of the Kyrgyz Republic;
26211900 Other gratuitous transfers.
2622 Capital grants to international organizations includes:
26221 Capital grants to international organizations includes:
26221100 Capital grants to international organizations.
2631 Current grants to other units of the general government sector includes:
26311 Transfers to local budgets;
26313 Allocations to the Social Fund;
26314 Allocations to the Compulsory Medical Insurance Fund;
26315 Funds transferred from the budget of the Social Fund;
26316 Funds transferred from the budget of the Compulsory Medical Insurance Fund.
26311 Transfers to local budgets includes:
26311100 Equalization grants;
26311200 Targeted transfers;
26311300 Targeted transfers between levels of local budget.
26313 Allocations to the Social Fund - monetary funds transferred from the republican budget to the budget of the Social Fund for the payment of preferential pensions, basic pension parts, pension supplements, compensations, etc., the source of payment for which, according to legislation, is established as the republican budget.
26313100 Basic part of the pension under state pension social insurance.
26313210 Preferential pensions for work in high-altitude conditions.
26313220 Preferential pensions for work in remote and inaccessible areas.
26313230 Preferential pensions for large families and mothers of disabled children from childhood.
26313300 Pensions for certain categories of the population.
26313400 Pensions for military personnel.
26313500 State compulsory insurance of military personnel in case of death, disability.
26313600 Compensatory payments for pensions for electricity.
26313700 Compensatory payments to participants in the liquidation of the consequences of the Chernobyl accident, for work-related injuries.
26313800 Pension supplements.
26314 Allocations to the Compulsory Medical Insurance Fund - monetary funds transferred from the republican budget to the budget of the Compulsory Medical Insurance Fund, the source of payment for which, according to legislation, is established as the republican budget.
26314100 Allocations to the Compulsory Medical Insurance Fund.
26315 Funds transferred from the budget of the Social Fund - accounts for the transfer of insurance premiums collected by the Compulsory Medical Insurance Fund, the Workers' Health Fund, the State Accumulative Pension Fund (current receipts and repayment of debt for previous years).
26315100 Funds transferred from the budget of the Social Fund to the Compulsory Medical Insurance Fund.
26315200 Funds transferred to the authorized body for the distribution of funds of the Workers' Health Fund.
26315300 Funds transferred to the State Accumulative Pension Fund.
26316 Funds transferred from the budget of the Compulsory Medical Insurance Fund.
26316100 Funds transferred from the budget of the Compulsory Medical Insurance Fund.
2632 Capital grants to other units of the general government sector includes the element:
26321100 Capital grants to other units of the general government sector.
27 Social Benefits and Payments
Category 27 Social Benefits and Payments - refers to expenses from budget funds for benefit payments within the framework of social, pension, and medical insurance, including pensions under state pension provision. Social benefits are classified depending on the type of program under which payments are made, among which are distinguished programs of social security, social assistance, social insurance programs, etc. Social benefits are defined as transfers in cash or in kind for the purpose of protecting the population as a whole or specific categories of citizens from certain social risks. A social risk is an event or circumstance that can have a negative impact on the property status of certain persons, either due to the emergence of additional needs for spending funds, or as a result of a reduction in their income. For example, providing medical services, unemployment benefits, and social security pensions. All social benefits are current, not capital transfers.
2711 Social security benefits includes the following sub-items and elements:
27111 Social security benefits includes elements:
27111100 Payments under social insurance of the population - accounts for all payments of pensions for disability, loss of breadwinner, age, including pensions on preferential terms (large families, high-altitude, remote and inaccessible areas, lists No. 1, No. 2, amounts of compensation for work-related injuries, for special working conditions, etc.), pension supplements, compensations, etc.
27111200 Funeral benefit for pensioners - accounts for payments of funeral benefits for pensioners who received pensions under the Law of the Kyrgyz Republic "On State Pension Social Insurance".
27111300 Pensions for military personnel - accounts for the payment of pensions, supplements, and compensations to pensions appointed under the Law of the Kyrgyz Republic "On Pension Provision for Military Personnel".
27111400 Payments under state compulsory insurance of military personnel in case of death, disability.
27111500 Payment of the accumulated part of the pension - refers to expenses for financing the payment of the accumulated part of the pension to insured persons upon retirement, permanent relocation outside the republic, heirs after the death of the insured person.
27115 Compensatory payments under medical insurance of the population.
27115100 Compensatory payments under medical insurance for children under 16 years of age.
27115200 Compensatory payments under medical insurance for pensioners.
27115300 Compensatory payments under medical insurance for persons receiving social benefits, including disabled children from childhood.
27115400 Compensatory payments under medical insurance for students under 21 years of age.
27115500 Compensatory payments under medical insurance for the unemployed.
27115600 Compensatory payments under medical insurance for military personnel.
272 Social assistance benefits to the population may be paid in cases where there is no social insurance program covering the circumstances in question, when certain households do not participate in existing social insurance programs, or when social insurance benefits are considered insufficient to cover specific needs. Social assistance benefits do not include transfers related to events or circumstances that are usually not covered by social insurance programs, such as natural disasters (social assistance benefits in kind consist of transfers to the population that are similar in nature to social security benefits in kind and are provided under the same circumstances as social assistance benefits).
2721 Social assistance benefits to the population includes the following sub-items and elements:
27211 Social assistance benefits to the population includes elements:
27211100 Benefits for low-income families;
27211200 One-time benefit upon the birth of a child;
27211300 Benefits for mothers until the child reaches 3 years of age;
27211400 Unemployment benefits;
27211500 Social payments to the population - accounts for social benefits to hero mothers, disabled children from childhood, disabled persons, and elderly persons without pension provision;
27211600 Compensatory payments in connection with the loss of a breadwinner.
27212 Other social benefits and payments includes elements:
27212100 Temporary disability benefits;
27212200 Maternity and childbirth benefits;
27212300 Payment of funeral benefits (for burial);
27212400 Compensatory payments to military personnel for sublease (rent) of temporary housing.
27213 Compensations in lieu of benefits and benefits to the population includes the element:
27213100 Compensations in lieu of benefits and benefits to the population.
27214 Other expenses for employment promotion of the population includes elements:
27214100 Expenses for professional training;
27214200 Expenses for organizing public works;
27214300 Expenses for microcredit;
27214400 Job voucher.
27215 Expenses for health improvement measures includes elements:
27215100 Expenses for health improvement measures for employees and their family members;
27215200 Expenses for a personal assistant for a child with disabilities requiring constant care and supervision.
27216 Gratuitous assistance to the population affected by natural disasters includes the element:
27216100 Gratuitous assistance to the population affected by natural disasters - accounts for payments to the population affected by natural disasters and demographic disasters.
28 Other Expenses
Category 28 Other Expenses - refers to expenses for compensation for damage caused by illegal actions (inaction) of state authorities or their officials, compensation for moral damage by court decisions, payment of monetary compensations to plaintiffs according to corresponding court decisions. Also, allocations for the formation of reserve funds of the President of the Kyrgyz Republic and the Government of the Kyrgyz Republic and other executive bodies are accounted for. In the event of a decision adopted in the established order to use the funds of these reserve funds, expenses are reflected under the corresponding sections of functional classification, based on industry and departmental affiliation.
Also included in this category of expenses are other payments, such as commission payments, service payments, administration payments, one-time fees, etc., for loans and borrowings obtained from foreign states and international organizations.
The aforementioned payments are payable by institutional units that undertake certain types of obligations, namely: obligations on loans and borrowings obtained from foreign states and international organizations. These obligations arise when a unit of the general government sector receives funds on loan from another institutional unit. These payments, except for one-time fees, are expenses incurred by the unit of the general government sector for the non-use of the unspent amount of the loan provided by the creditor.
One-time fees represent one-time and lump-sum payments payable by institutional units that undertake certain types of obligations, namely: obligations on loans and borrowings obtained from foreign states and international organizations.
Expenses related to payment for labor, acquisition of services by institutions for their own needs, servicing of state debt obligations, provision of gratuitous and non-refundable transfers to organizations, budgets, and implementation of social security from budget funds are not included.
2821 Other unclassified expenses includes the following sub-items and elements:
28211 Scholarships includes the element:
28211100 Scholarships - accounts for scholarships and other educational benefits.
28212 Transfer of erroneously credited monetary funds.
28212100 Transfer of erroneously credited monetary funds from the State Accumulative Pension Fund.
28212200 Transfer of erroneously credited monetary funds from the pension fund.
28213 Payment of other payments on loans and borrowings obtained from foreign states and international organizations.
28213100 Payment of other payments on loans and borrowings obtained from foreign states and international organizations - accounts for the payment of other payments (commission payments, service payments, administration payments, one-time fees, etc.) on loans and borrowings obtained from foreign states and international organizations.
28217 Other expenses for fulfilling result-oriented obligations.
28217100 Other expenses for fulfilling result-oriented obligations.
28219 Other unclassified expenses.
28219100 Other unclassified expenses - include other expenses not included in other categories, including transfers to charitable organizations in kind: food products, clothing, blankets, and medicines - for subsequent provision to recipients; payments as compensation for injuries or damage caused by natural disasters; payments in compensation for injuries to individuals or damage to property caused by units of the public sector, excluding payments for insurance claims not related to life insurance; insurance premiums, other than life insurance premiums, paid to insurance companies to provide coverage in the event of various adverse events or accidents.
2822 Capital miscellaneous other expenses, includes sub-item and elements:
28221100 Capital miscellaneous other expenses - include capital transfers in cash or in kind to market enterprises and non-profit organizations serving households, for full or partial coverage of costs for the acquisition of non-financial assets, for coverage of large operational deficits accumulated over two or more years, for cancellation of debt by mutual agreement with the debtor or assumption of debt.
2823 Execution of court decisions includes sub-item and elements:
28231 Execution of court decisions.
28231100 Execution of court decisions - include expenses for compensation for harm caused by illegal actions (inaction) of state authorities or their officials, compensation for moral harm by decision of judicial bodies, payment of monetary compensation to plaintiffs according to relevant court decisions, fines and penalties imposed by court decisions acting under statutory and common law, or quasi-judicial bodies.
28231200 Compensation to officials illegally dismissed from their position - include payments of compensation to officials illegally dismissed from their position in accordance with Article 41 of the Law of the Kyrgyz Republic "On State Service".
2824 Reserve funds, includes sub-item and elements:
28241 Reserve funds.
28241100 Reserve funds - include funds for covering unforeseen expenses for economic, socio-cultural, and other state events conducted in the republic, which were not accounted for in the formation and approval of budgets of the budget system of the Kyrgyz Republic for the corresponding year, including for the following purposes:
-
prompt resolution of issues related to the prevention and elimination of the consequences of natural disasters and emergencies;
-
provision of partial financial support for the repair and improvement of the material and technical base of socio-cultural objects and infrastructure owned by the state and municipalities;
-
conducting republic-wide events dedicated to official dates;
-
providing financial support for the conduct of sports competitions and cultural mass events;
-
providing one-time material assistance to veterans and participants of the Great Patriotic War, labor veterans, outstanding personalities of the Kyrgyz Republic who have contributed to the development and prosperity of the Kyrgyz Republic, vulnerable layers of the population who have found themselves in a difficult life situation, low-income families with the birth of three or more children at once, as well as pensioners who have worked in the Apparatus of the Jogorku Kenesh, the President, and the Government for 10 or more years;
-
material and technical support and provision of material assistance to employees of the Jogorku Kenesh of the Kyrgyz Republic, the Apparatus of the President, and the Apparatus of the Government of the Kyrgyz Republic;
-
providing additional financial assistance for the preparation and conduct of republican social, cultural mass, and other events;
-
for purposes of important socio-cultural significance requiring urgent financing in accordance with decisions of the Speaker of the Jogorku Kenesh of the Kyrgyz Republic, the President of the Kyrgyz Republic, and the Prime Minister of the Kyrgyz Republic;
-
for other purposes, according to decisions of the Speaker of the Jogorku Kenesh of the Kyrgyz Republic, the President of the Kyrgyz Republic, and the Prime Minister of the Kyrgyz Republic.
28241200 Reserve fund of the Social Fund - include expenses of the reserve fund of the Social Fund for purposes and events aimed at ensuring financial stability, improving the activities of the Social Fund and regional bodies in performing their assigned tasks and functions. In addition, expenses are incurred for the payment of pensions, payment of funeral benefits, financing charitable events, events conducted within the framework of state programs, financing expenses for publishing in the media information of consulting and advertising materials, acquisition of literature on pension policy.
2825 Transfer of pension accumulation funds.
28251 Transfer of pension accumulation funds by the State Accumulative Pension Fund, includes the following elements:
28251100 Transfer of pension accumulation funds to management companies for trust management - include pension accumulation funds of insured persons transferred to management companies for trust management in accordance with the legislation of the Kyrgyz Republic;
28251200 Transfer of pension accumulation funds to accumulative pension funds - include pension accumulation funds of insured persons transferred to the accumulative pension fund in accordance with the legislation of the Kyrgyz Republic.
2826 Expenses for investing pension accumulation funds.
28261 Expenses for investing pension accumulation funds of the State Accumulative Pension Fund, includes elements:
28261100 Services of management companies - include expenses for reimbursement of necessary expenses incurred by management companies in the trust management of pension accumulation funds.
28261200 Depositary services - include expenses for payment of depositary services.
28261300 Auditor services - include expenses for payment of auditor services appointed in accordance with the legislation of the Kyrgyz Republic.
28261400 Services of insurers under contracts of mandatory liability insurance - include expenses for payment of services of insurers under contracts of mandatory liability insurance in accordance with the legislation of the Kyrgyz Republic.
28261500 Services of other participants in relations for the formation and investment of pension accumulation funds - include expenses for payment of services of participants in relations for the formation and investment of pension accumulation funds in accordance with the legislation of the Kyrgyz Republic.
2828 Social Fund Development Fund.
28281 Social Fund Development Fund.
28281100 Social Fund Development Fund - include expenses of the Social Fund Development Fund for strengthening the material and technical base of the Social Fund, material incentive and social protection of employees, providing material assistance to pensioners in acute need, conducting socio-cultural events."
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- Amends
- State Classifier of Payment Turnover2007 · NBKR
“Make the proposed changes to the Resolution of the Board of the National Bank of the Kyrgyz Republic "On Approval of the State Classifier of Payment Turnover" of November 30, 2007 No. 51/4 [attached].”
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This document amends: State Classifier of Payment Turnover
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