These changes are aimed at updating budget and payment codes considering the dynamics of electronic commerce, redistributing certain fees between budget levels, and clarifying the classification of revenues and expenditures.
Key Changes
Electronic Commerce
A new code related to customs duties on goods purchased by individuals through electronic commerce and imported into the territory of the Eurasian Economic Union (EAEU) has been added to the classifier.
Subsoil Use
Fees for licenses for subsoil use are now separated:
- separately for local budgets;
- separately for the republican budget.
This approach will allow for more accurate tracking of fiscal flows in the raw materials sector.
Optimization of Revenue Codes
Outdated articles and elements have been removed from the classifier, including from the group of non-tax revenues, simplifying the structure and reducing the likelihood of errors in payment accounting.
Expenditures: Agriculture and Veterinary Medicine
New expenditure codes have been added:
- for the purchase of veterinary drugs for anti-epizootic measures;
- for the acquisition of breeding (genetic) material.
Changes
The resolution on amendments to the State Classifier of Payment Transactions was adopted by the board of the National Bank of the Kyrgyz Republic on February 11, 2026, and will take effect on February 16, 2026.
These changes reflect the need to update budget and payment codes considering the expansion of electronic commerce, the redistribution of fees among different budget levels, and the clarification of the classification of revenues and expenditures.
Main Changes
Electronic Commerce
A new code has been introduced for customs duties on goods purchased by individuals within the framework of electronic commerce and imported into the territory of the EAEU, which promotes the development of cross-border e-commerce and enhances the transparency of administration.
Subsoil Use
Fees for licenses for subsoil use are now delineated:
separately for local budgets;
separately for the republican budget.
This will ensure more accurate accounting of fiscal flows in the raw materials sector.
Optimization of Revenue Codes
The exclusion of a number of outdated articles and elements, including non-tax revenues, simplifies the structure of the classifier and minimizes the risk of errors in payment accounting.
Expenditures: Agriculture and Veterinary Medicine
New expenditure codes have been introduced:
for the purchase of veterinary drugs for conducting anti-epizootic measures;
for the acquisition of breeding (genetic) material.
These changes ensure more accurate budget financing for veterinary safety and livestock breeding.
