2. Should all taxes (income tax, social contributions) be included in the “Salaries” category of the budget?

Answer: Recording of expenses within the framework of grant financing must meet the accounting requirements in force in the Kyrgyz Republic. When preparing budget for the “Salaries” category, one must be guided by KR Instruction on the Procedure for Registering Payers, Paying and Recording Insurance Contributions under Compulsory State Social Insurance and Section 3. Personal Income Tax (Article 76, Article 84, Article 89 of Chapter 14) of the KR Tax Code.