For investors
UNOFFICIAL TRANSLATION
LAW OF THE KYRGYZ REPUBLIC
dated April 24, 2019 No. 52
About customs regulation
Chapter 1. Basic Provisions on Customs Regulation
Article 1. Customs regulation and customs business. Legal basis of customs regulation
1. Customs regulation is the legal regulation of relations related to the establishment of the procedure and conditions for the movement of goods across the customs border of the Eurasian Economic Union in the Kyrgyz Republic (hereinafter - the customs border), their location and use in the customs territory of the Eurasian Economic Union in the Kyrgyz Republic (hereinafter - customs territory) or outside it, the procedure for performing customs operations related to the arrival of goods into the customs territory, their departure from the customs territory, temporary storage of goods, their customs declaration and release, other customs operations, the procedure for paying customs duties, special, anti-dumping, countervailing duties and customs control, as well as the regulation of legal relations between customs authorities and persons, exercising the rights of possession, use and (or) disposal of goods in the customs territory or outside it.
2. The customs business is a set of means and methods that ensure compliance with international treaties and acts regulating customs legal relations that constitute the law of the Eurasian Economic Union (hereinafter referred to as international treaties and acts in the field of customs regulation), and the legislation of the Kyrgyz Republic on customs regulation.
3. This Law is based on Constitution of the Kyrgyz Republic and regulates customs legal relations not regulated by the Customs code of the Eurasian Economic Union (hereinafter referred to as the Code), international treaties and acts in the field of customs regulation, as well as customs legal relations, the regulation of which in accordance with Code carried out in accordance with the legislation of the Kyrgyz Republic.
The legal basis for customs regulation in the Kyrgyz Republic is Treaty on the Eurasian Economic Union dated May 29, 2014 (hereinafter referred to as the Treaty on the Union),Code, international treaties and acts in the field of customs regulation, this Law and regulatory legal acts, the adoption of which is provided for Code, international treaties and acts in the field of customs regulation and this Law.
4. If international treaties of the Kyrgyz Republic establish rules other than those contained in this Law, then the rules (norms) of international treaties of the Kyrgyz Republic shall apply.
The customs territory consists of the territory of the Kyrgyz Republic, including the territories of free economic zones, as well as structures, installations and other objects located outside the territory of the Kyrgyz Republic, in respect of which the Kyrgyz Republic has exclusive jurisdiction.
Article 3. Action of the legislation of the Kyrgyz Republic in the field of customs in time
The legislation of the Kyrgyz Republic in the field of customs applies to relations that have arisen after the day of entry into force, and has no retroactive effect, unless otherwise established Code and chapter 44 of this Law.
Article 4. Informing about international treaties and acts in the field of customs regulation
Informing about international treaties and acts in the field of customs regulation is carried out by customs authorities in accordance with article 3 of the Code.
Article 5. Calculation of terms
Determination of the beginning and end of the deadlines set Code and this Law, determined by a period of time or the occurrence of an event, is carried out in the manner prescribed article 4 of the Code.
Article 6. Basic concepts used in this Law
1. The following basic concepts are applied in this Law:
1) prohibitions and restrictions - measures of non-tariff regulation applied to goods transported across the customs border, including those introduced unilaterally in accordance with Treaty on the Union, technical regulation measures, sanitary, veterinary-sanitary and quarantine phytosanitary measures, export control measures, including measures for military and (or) dual-use products, and radiation requirements established in accordance with Treaty on the Union and (or) the legislation of the Kyrgyz Republic;
2) designated postal operator - a person officially appointed by a country - a member of the Universal Postal Union and providing the provision of postal services in accordance with the legislation of the Kyrgyz Republic and acts of the Universal Postal Union;
3) domestic persons - enterprises, institutions, organizations, both with the formation of a legal entity and without it, located in the Kyrgyz Republic, created in accordance with the legislation of the Kyrgyz Republic, as well as resident individuals, including those registered in the territory of the Kyrgyz Republic Republics as individual entrepreneurs;
4) customs authorities - the authorized state body in the field of customs, customs and other units subordinate to the authorized state body in the field of customs;
5) customs payments - customs duties, taxes, customs fees collected by customs authorities in the manner prescribed by Code, international treaties and acts in the field of customs regulation, tax legislation and this Law.
2. Other concepts in the field of customs regulation used in this Law shall be applied in the meanings determined Treaty about the Union Code and this Law.
3. The concepts of other branches of the legislation of the Kyrgyz Republic used in this Law shall be applied in the sense in which they are used in the relevant branches of the legislation of the Kyrgyz Republic, unless otherwise established Code.
1. When performing customs operations and conducting customs control, measures of customs and tariff regulation, prohibitions and restrictions, measures to protect the internal market, tax legislation of the Kyrgyz Republic that are in force on the day of registration of a customs declaration or other customs documents are applied, unless otherwise established Code, international treaties within the Union, this Law and the tax legislation of the Kyrgyz Republic.
2. In relation to goods transported across the customs border in violation of the requirements established by international treaties and acts in the field of customs regulation, the tax legislation of the Kyrgyz Republic and this Law, measures of customs and tariff regulation, prohibitions and restrictions, measures to protect the domestic market, international treaties and acts in the field of customs regulation, tax legislation of the Kyrgyz Republic, effective on the day of the actual crossing of the customs border by goods, unless otherwise established Code, international treaties within the framework of the Union, the tax legislation of the Kyrgyz Republic and this Law.
If the day of the actual crossing of the customs border by goods is not established, measures of customs and tariff regulation, prohibitions and restrictions, measures to protect the domestic market, international treaties and acts in the field of customs regulation, tax legislation of the Kyrgyz Republic in force on the day the violation is detected are applied, unless otherwise established Code, international treaties within the Union, this Law or the tax legislation of the Kyrgyz Republic.
3. In case of submission of two or more declarations for goods using the features of customs declaration determined by the Government of the Kyrgyz Republic, measures of customs and tariff regulation, prohibitions and restrictions, measures to protect the domestic market, tax legislation are applied on the day of registration of the first declaration for goods.
Article 8. Compliance with prohibitions and restrictions
1. Goods are moved across the customs border and (or) placed under customs procedures in compliance with prohibitions and restrictions, taking into account the provisions article 7 of the Code and this article.
2. Cases and procedure for confirming compliance with non-tariff regulation measures, including those introduced unilaterally, and technical regulation measures in the part not regulated by the acts of the Eurasian Economic Commission (hereinafter referred to as the Commission), are established by the Government of the Kyrgyz Republic in accordance with Treaty about the Union.
Compliance with export control measures, including measures for military and (or) dual-use products, is confirmed in cases and in the manner established by the legislation of the Kyrgyz Republic in the field of export control, by submitting documents and (or) information confirming compliance with such measures.
3. Compliance with sanitary, veterinary-sanitary and quarantine phytosanitary measures and radiation requirements is confirmed by the results of the implementation of sanitary-epidemiological, veterinary, quarantine phytosanitary, radiation control (supervision) in the manner prescribed by Treaty on the Union and acts of the Commission adopted in accordance with it, and (or) in the manner established by the legislation of the Kyrgyz Republic.
1. Customs documents submitted to the customs authority shall be completed in the state or official language.
Customs documents filled in on the territory of the Kyrgyz Republic and subject to submission to the customs authorities of another Member State of the Eurasian Economic Union (hereinafter referred to as the Member State) when performing customs operations shall be filled in the official language.
2. Information to be indicated in customs documents in coded form shall be indicated using classifiers approved by the Commission.
3. The structure and format of customs documents in the form of electronic documents are established by the authorized state body in the field of customs, except for cases when, in accordance with Code, other international treaties and acts in the field of customs regulation, the structure and format of customs documents in the form of electronic documents are determined by the Commission.
4. In the case specified in paragraph 5article 8of the Code, the procedure for filling out forms of customs documents and (or) the procedure for making changes (additions) to customs documents are determined by the Government of the Kyrgyz Republic.
5. Customs documents not provided for Code, other international treaties and acts in the field of customs regulation, the forms of such customs documents, the procedure for filling out these forms, making changes (additions) to such customs documents are established by the Government of the Kyrgyz Republic.
Chapter 2. General provisions on the movement of goods across the customs border, their possession, use and (or) disposal in the customs territory or outside it
Article 10. Movement of goods across the customs border
1. All persons on equal grounds have the right to move goods across the customs border in the manner and under the conditions established by Code or in accordance with Code.
2. Goods moved across the customs border are subject to customs control in accordance with Code, international treaties and acts in the field of customs regulation and this Law.
Article 11. Places of movement of goods across the customs border
1. The movement of goods across the customs border is carried out at checkpoints across the State Border of the Kyrgyz Republic, determined by the Government of the Kyrgyz Republic.
2. The Government of the Kyrgyz Republic may establish other places for the movement of goods across the customs border.
Cases and procedures for the movement of goods across the customs border in places other than those specified in part 1 of this article are established by the Government of the Kyrgyz Republic.
Separate categories of goods that can be moved in places other than those specified in part 1 of this article are determined by the Government of the Kyrgyz Republic.
3. The provisions of this article shall not apply when moving across the customs border of goods transported by pipelines and power lines.
Article 12. Submission of preliminary information to the customs authorities
1. The purpose of submitting preliminary information is to obtain by the customs authorities information about the goods planned to be moved across the customs border in order to assess risks and make preliminary decisions on the choice of objects, forms of customs control and measures that ensure the conduct of customs control, before the arrival of goods on the customs territory.
Preliminary information is used by customs authorities to expedite customs operations and optimize customs control.
2. Preliminary information is submitted to the customs authorities in accordance with article 11 of the Code subject to the provisions of this article.
3. Preliminary information is submitted to the customs authority in the state or official language at the choice of the person.
4. The customs authority registers the submitted preliminary information or refuses to register it in the manner and terms determined by the Commission.
The customs authority registers the submitted preliminary information by assigning a registration number.
The customs authority refuses to register preliminary information if the information provided does not comply with the composition, structure and format determined by the Commission and (or) the requirement provided for by part 3 of this article.
Information on the registration of preliminary information indicating the registration number or on the refusal to register it, indicating the reasons for such refusal, shall be sent to the person who submitted the preliminary information in electronic form.
5. Preliminary information is stored in the information systems of the customs authorities for the periods specified in paragraph 12 article 11 Code.
6. In case of non-submission of preliminary information, which must be submitted on a mandatory basis, or violation of the deadlines for its submission, customs operations related to the declaration of goods shall not be performed until the provision of preliminary information.
7. Preliminary information may not be submitted in relation to the goods specified in subparagraphs 1-7 of paragraph 15 article 11 of the Code, as well as in relation to other goods in cases determined by the Commission.
Preliminary information is not provided for goods transported by pipelines or power lines.
8. Information declared in the customs declaration in the form of an electronic document filed in relation to goods, the customs declaration of which is carried out with the features determined by article 114 of the Code may be used as preliminary information in cases and in the manner determined by the Commission.
Article 13. Compliance with prohibitions and restrictions when moving goods across the customs border
Goods are moved across the customs border in compliance with the prohibitions and restrictions established article 12 of the Code and Article 8 of this Law.
Article 14. Possession, use and (or) disposal of goods in the customs territory or outside it
1. Possession, use and (or) disposal of goods imported into the customs territory after crossing the customs border and before their release by the customs authority shall be carried out in the manner and on the conditions established by the chapters 14 and 16 of the Code, and in relation to certain categories of goods – chapters 37-43 of the Code and Section V of this Law.
2. Possession, use and (or) disposal of goods in the customs territory or outside it after their release by the customs authority shall be carried out in accordance with the customs procedure under which the goods are placed, or in the manner and under the conditions established for certain categories of goods subject to customs declaration and (or) release without placement under customs procedures.
3. Possession, use and (or) disposal of goods exported from the customs territory, after arrival at the place of departure before crossing the customs border, shall be carried out in the manner and under the conditions established by the chapters 2 and 15 of the Code, and in relation to certain categories of goods – chapters 37-43 of the Code and Section V of this Law.
Article 15. Presence of goods under customs control
Goods are considered to be under customs control in the cases established by article 14 of the Code.
Article 16. Goods that have become unusable, spoiled or damaged
Goods imported into the customs territory shall be considered as imported into the customs territory in an unusable, spoiled or damaged condition in accordance with article 15 of the Code.
1. Foreign goods confiscated or turned into property (income) of the Kyrgyz Republic by a court decision shall not be placed under customs procedures, and goods for personal use shall not be released for free circulation. The specified goods acquire the status of goods of the Eurasian Economic Union (hereinafter referred to as the Union) from the date such decision comes into force.
2. Foreign goods, which, by a court decision, are foreclosed on account of payment of customs payments, special, anti-dumping, countervailing duties, acquire the status of Union goods from the moment the funds are credited on account of payment of due customs payments, special, anti-dumping, countervailing duties and are not subject to room for customs procedures.
3. Sale, use or destruction of foreign goods that are confiscated or turned into property (income) of the Kyrgyz Republic by a court decision and (or) which are levied by a court decision on account of payment of customs payments, special, anti-dumping, countervailing duties, calculation of expenses on transportation (transportation), reloading (loading, unloading) and storage, other costs associated with the preparation for the sale and sale of such goods, as well as reimbursement of such costs are carried out in the manner determined by the Government of the Kyrgyz Republic.
The disposal of the proceeds from the sale of foreign goods, which, by a court decision, is levied on account of the payment of customs duties, taxes, special, anti-dumping, countervailing duties, is carried out in accordance with article 383 of the Code.
Article 18. Sampling and (or) samples of goods by interested persons and state bodies of the Kyrgyz Republic
Sampling and (or) samples of goods by interested persons and state bodies of the Kyrgyz Republic is carried out in accordance with article 17 of the Code.
Article 19. Submission of reports to customs authorities
1. Persons carrying out activities in the field of customs, authorized economic operators and persons owning and (or) using foreign goods, as well as goods of the Union placed under the customs procedure of a free customs zone and the customs procedure of a free warehouse, are required to submit reports on stored, transported, sold, processed and (or) used goods, as well as on customs operations performed only at the request of the customs authorities.
2. The method of reporting, forms of reports, the procedure for filling them out, as well as the procedure and terms for reporting are determined by the Government of the Kyrgyz Republic.
Chapter 3. Unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union. Goods classification
1. The Unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union (hereinafter referred to as the Commodity Nomenclature for Foreign Economic Activity) is a system for describing and coding goods that is used to classify goods for the purpose of applying customs and tariff regulation measures, export customs duties, prohibitions and restrictions, measures to protect internal market, conducting customs statistics.
2. The international basis of the Commodity Nomenclature for Foreign Economic Activity is the Harmonized System for Description and Coding of Goods of the World Customs Organization and the Unified Commodity Nomenclature for Foreign Economic Activity of the Commonwealth of Independent States.
3. Authorized state body in the field of customs:
1) participates in the work of international organizations in terms of developing, changing, supplementing, interpreting and applying the international basis of the Commodity Nomenclature for Foreign Economic Activity;
2) ensures the preparation of proposals, together with interested state bodies, on the development, changes and additions to the Commodity Nomenclature for Foreign Economic Activity.
Article 21. Classification of goods
1. The declarant and other persons classify goods in accordance with the Commodity Nomenclature for Foreign Economic Activity during customs declaration and in other cases when, in accordance with international treaties and acts in the field of customs regulation, the customs authority is notified of the product code in accordance with the Commodity Nomenclature for Foreign Economic Activity.
If, in accordance with the Code, the customs declaration does not provide for the indication of information about the code of goods in accordance with the Commodity Nomenclature for Foreign Economic Activity, the classification of goods during customs declaration is not carried out.
2. Checking the correctness of the classification of goods is carried out by the customs authorities.
Cases in which the customs authorities carry out the classification of goods are established by paragraph 2 article 20 of the Code.
3. If the customs authorities discover an incorrect classification prior to the release of goods, a decision on the classification of goods shall be made by such customs authorities within fourteen working days. In this case, the release of goods may be carried out in accordance with article 121 of the Code or such goods are placed in temporary storage.
If, in order to make a decision on the classification of goods before their release, the documents and information submitted during the customs declaration of goods are not enough, the customs authorities have the right to request, in accordance with paragraph 4 article 325 of the Code additional documents and information allowing unambiguous classification of goods.
The person from whom documents and information were requested is obliged to submit such documents and information within the time limits established by paragraph 7 article 325 of the Code.
In case of release of goods in accordance with article 121 of the Code, if the customs authorities discover an incorrect classification, additional documents and information requested by the customs authority to make a decision on the classification of goods shall be submitted within the time limits established by paragraph 14 article 325 Code.
When requesting additional documents and information necessary for the customs authorities to make a decision on the classification of goods, the period specified in the first paragraph of this part shall be suspended until the relevant documents and information are submitted.
The form of the decision on the classification of goods, the information to be indicated in such a decision, are established by the Government of the Kyrgyz Republic.
4. Codes of goods indicated in commercial, transport (transportation) and (or) other documents, as well as in conclusions, certificates, examination certificates issued by expert institutions, are not mandatory for the classification of goods.
Article 22. Preliminary decisions on the classification of goods
The authorized state body in the field of customs affairs, at the request of an interested person, makes preliminary decisions on the classification of goods in accordance with the Commodity Nomenclature for Foreign Economic Activity in the manner prescribed by articles 23-25 of the Code.
Article 23. Decisions and clarifications on the classification of certain types of goods
1. In order to ensure the uniform application of the Commodity Nomenclature for Foreign Economic Activity, the authorized state body in the field of customs has the right to make decisions and give explanations on the classification of certain types of goods in the manner established by the authorized state body in the field of customs.
Decisions and clarifications specified in the first paragraph of this part shall be obligatory when classifying goods by the customs authorities in the customs territory.
2. For the purposes of applying the provisions of this article, a separate type of goods is understood as a set of goods that have common classification features that make it possible to classify goods with specific names, specific brands, models, articles, modifications and other similar individual characteristics to one code in accordance with the Commodity nomenclature of foreign economic activity.
1. The authorized state body in the area of customs affairs shall make a decision to amend its preliminary decision on the classification of goods, as well as a decision to terminate or revoke the preliminary decision on the classification of goods in accordance with article 26 of the Code.
2. Decision to withdraw a preliminary decision on the classification of goods in the case provided for by subparagraph 4 of paragraph 6 article 26 of the Code, is adopted by the authorized state body in the field of customs affairs no later than thirty calendar days from the date of official publication of the relevant decisions of the World Customs Organization and enters into force from the date such decisions come into force.
1. Goods in an unassembled or disassembled form, including an incomplete or incomplete form, transported across the customs border in the form of separate components over a certain period of time (hereinafter referred to as goods in an unassembled or disassembled form), may be classified in accordance with the Basic Rules for the Interpretation of the Commodity of the nomenclature of foreign economic activity with the code of a complete or completed product, subject to the following conditions:
1) availability of a decision on the classification of goods in unassembled or disassembled form;
2) customs declaration of goods is carried out to one customs body by one declarant within the framework of one foreign economic transaction;
3) the declarant of the components of the goods is the person to whom the decision on the classification of goods in unassembled or disassembled form has been issued;
4) submission to the customs authority of a written notice of planned deliveries containing information about the declarant, the delivery time of the goods, the customs procedure under which the goods will be placed, as well as a description of the goods and its components, indicating their quantity and codes in accordance with the Commodity Nomenclature foreign economic activity.
With regard to goods in unassembled or disassembled form, a preliminary decision may be obtained on the classification of such goods in the manner prescribed by Articles 23-26 of the Code.
2. Customs declaration of goods in unassembled or disassembled form, indicating, in accordance with the Commodity Nomenclature for Foreign Economic Activity, the code of the complete or completed goods is carried out in accordance with article 101 of this Law.
3. If, within the period specified in paragraph 8 article 117of the Code, the release of all components of the goods transported through the customs territory in unassembled or disassembled form has not been carried out, such components are classified in accordance with the Commodity Nomenclature of Foreign Economic Activity by codes applied to these components in accordance with the Basic Rules for Interpreting the Commodity Nomenclature of Foreign Economic Activity.
1. In order to make a decision on the classification of goods in unassembled or disassembled form, the declarant shall submit to the customs authority in which the goods will be released an application in writing.
An application for a decision on the classification of goods in an unassembled or disassembled form shall be submitted before placing the components of goods in an unassembled or disassembled form under the customs procedure, with the exception of the customs procedure of customs transit and the customs procedure of a customs warehouse.
2. An application for making a decision on the classification of goods in an unassembled or disassembled form must contain:
1) information about the person authorized to act as a declarant of such goods;
2) information about the product (name, list of components of the product);
3) delivery time of the goods;
4) information about the customs procedure under which the goods will be placed;
5) the name of the customs authority in the region of activity of which the customs declaration of goods will be carried out.
3. The following documents and information shall be attached to the application for making a decision on the classification of goods in unassembled or disassembled form:
1) documents confirming the conclusion of a foreign economic transaction in respect of goods;
2) a list of product components (in the form of a table) on paper and electronic media, which indicates:
a) the names of the components, including the parts that make up a separate component of the product;
b) codes of product components in accordance with the Commodity Nomenclature for Foreign Economic Activity;
c) the number and (or) weight of components, including parts that make up a separate component of the goods, in units of measurement used in the Commodity Nomenclature for Foreign Economic Activity;
3) a description of the individual components of the goods, indicating the purpose, functions performed, the principle of operation, the material from which they are made;
4) assembly (assembly) drawing (diagram).
4. If the submitted documents and information are insufficient to make a decision on the classification of goods in an unassembled or disassembled form, the customs authority, within fifteen calendar days from the date of registration of an application for making a decision on the classification of goods in an unassembled or disassembled form, shall notify the applicant in writing of the need to submit additional information.
Additional information must be submitted within thirty calendar days from the date of notification of the applicant.
5. The customs authority refuses to make a decision on the classification of goods in an unassembled or disassembled form if:
1) the application is submitted by a person who is not authorized to act as a declarant of such goods;
2) the additional information requested by the customs authority is not submitted within the period specified in the second paragraph of part 4 of this article, or the person entitled to act as a declarant of such goods refused to submit the documents and information necessary for the classification of the goods;
3) the application and documents attached to it contain contradictory information;
4) the components to be imported into the customs territory do not form a product classified in accordance with the Commodity Nomenclature for Foreign Economic Activity under a single code;
5) a part of the individual components of the goods in an unassembled or disassembled form is placed under the customs procedure, with the exception of the customs procedure of customs transit and the customs procedure of a customs warehouse.
1. The decision on the classification of goods in an unassembled or disassembled form is made within thirty calendar days from the date of registration of the application for a decision on the classification of goods in an unassembled or disassembled form. If it is necessary to provide additional information in accordance with Part 4 article 26 of this Law, the period shall be suspended from the date of registration of a notice of a person in writing and resumed from the day the customs authority receives the last document containing the requested information.
2. The decision on the classification of goods in unassembled or disassembled form must contain the following information:
1) the name of the customs authority that made the decision to classify the goods in unassembled or disassembled form;
2) registration number of the decision on the classification of goods in unassembled or disassembled form and the date of its adoption;
3) information about the person entitled to act as a declarant of such goods;
4) full name of the goods;
5) arguments and grounds for the decision taken, indicating the Basic Rules for the Interpretation of the Commodity Nomenclature for Foreign Economic Activity;
6) a ten-digit code of goods in accordance with the Commodity Nomenclature for Foreign Economic Activity;
7) a list of the components of the goods, which indicates:
a) the names of the components, including the parts that make up a separate component of the product;
b) codes of product components in accordance with the Commodity Nomenclature for Foreign Economic Activity;
c) the number and weight of components, including parts that make up a separate component of the goods, in units of measurement used in the Commodity Nomenclature for Foreign Economic Activity;
d) details of documents that confirm the completion of a foreign economic transaction and in accordance with which the import of goods components, or other documents required for customs purposes;
8) information about the customs procedure under which the goods will be placed;
9) information on the procedure for appealing against the adopted decision.
3. The decision on the classification of goods in an unassembled or disassembled form is signed by the head of the customs body or a person replacing him, and enters into force from the date of its adoption.
1. The customs authority may decide to terminate or amend the decision on the classification of goods in unassembled or disassembled form.
The decision to terminate or amend the decision on the classification of goods in an unassembled or disassembled form shall be sent to the person entitled to act as a declarant of such goods no later than three working days following the day the decision was made to terminate or to change the decision to classify goods in unassembled or disassembled.
2. The decision to terminate the decision on the classification of goods in unassembled or disassembled form is taken if:
1) the customs authority has established that a person entitled to act as a declarant of such goods has submitted false documents or stated false information in order to make a decision on the classification of goods in an unassembled or disassembled form;
2) the declaration for goods in relation to the last batch of individual components of the goods in an unassembled or disassembled form is not submitted within the time limits provided for in paragraph 8 article 117 of the Code;
3) a person entitled to act as a declarant of such goods has refused in writing the supply of goods, including after the import of certain components of the goods into the customs territory.
3. The decision to terminate the decision on the classification of goods in an unassembled or disassembled form is not taken if the released components of the goods in accordance with the Basic Rules for the Interpretation of the Commodity Nomenclature for Foreign Economic Activity are classified by the code of the completed or complete goods specified in the decision on the classification of goods in an unassembled or disassembled form .
4. The decision to terminate the validity of the decision on the classification of goods in an unassembled or disassembled form shall enter into force from the date of the decision on the classification of goods in an unassembled or disassembled form.
5. Amendments to the decision on the classification of goods in an unassembled or disassembled form are made in the event of:
1) changes in the Commodity Nomenclature of Foreign Economic Activity;
2) adoption by the Commission or the authorized state body in the area of customs affairs of a binding decision for execution by the customs authorities or giving an explanation on the classification of certain types of goods;
3) detection of errors, misprints made when deciding on the classification of goods in an unassembled or disassembled form or in the preparation of documents by the applicant;
4) changes in the terms of a foreign economic transaction, if such a change relates to a product or its individual components.
6. The decision to amend the decision on the classification of goods in an unassembled or disassembled form shall enter into force on the date specified in the decision to amend the decision on the classification of goods in an unassembled or disassembled form.
7. When terminating or amending the decision on the classification of goods in an unassembled or disassembled form, individual components of the goods specified in this article shall be classified in accordance with the Commodity Nomenclature for Foreign Economic Activity with the codes applied to these components in accordance with the Basic Rules for Interpreting the Commodity Nomenclature for Foreign Economic Activity. activities.
Information from preliminary decisions on the classification of goods, decisions and clarifications on the classification of certain types of goods, decisions on the classification of goods in an unassembled or disassembled form, adopted by the customs authorities, with the exception of information constituting a state, commercial, banking or other secret protected by the legislation of the Kyrgyz Republic, or other confidential information relating to the person concerned are posted on the official website of the authorized state body in the field of customs.
Article 30. Determining the origin of goods
1. Determination of the origin of goods imported into the customs territory is carried out for the purposes and according to the rules for determining the origin of goods, which are provided Treaty on the Union (hereinafter - the rules for determining the origin of imported goods).
2. If it is necessary to determine the country of origin of goods originating from the Member States, the rules for determining the country of origin of goods established in accordance with international treaties of the Kyrgyz Republic concluded within the framework of the free trade zone of the Commonwealth of Independent States are applied, unless otherwise established by acts of the Commission.
3. Determining the origin of goods exported from the customs territory is carried out according to the rules established by the Commission, unless other rules are established by international treaties within the Union, international treaties of the Union with a third party or other international treaties of the Kyrgyz Republic.
Article 31. Features of determining the origin of goods
1. Goods in unassembled or disassembled form, supplied in several batches, if due to production or transport conditions it is impossible to ship them in one batch, as well as in cases where the goods are delivered in several batches as a result of an error, when determining the country of origin of the goods, they are considered as a single product.
2. The provisions of paragraph 1 of this Article shall apply subject to:
1) prior notification of the customs authority about goods in unassembled or disassembled form, supplied in batches, indicating the reasons for such delivery, and submitting a specification for each batch indicating the codes of goods in accordance with the Commodity Nomenclature for Foreign Economic Activity, the cost and country of origin of the goods included in each batch , or documentary evidence of the fallacy of dividing goods into several batches;
2) supply of all consignments of goods from one country by one supplier;
3) declaring all consignments of goods to one customs authority;
4) importation of all consignments of goods within a period not exceeding six months from the date of registration of the declaration for goods by the customs authority, or the expiration of the deadlines for its submission in respect of the first consignment of goods. At the reasoned request of the declarant, the specified period is extended by the customs authority for the time required for the import of all consignments of these goods, and cannot exceed the periods specified in paragraph 8 article 117 of the Code.
3. When determining the country of origin of goods, the origin of energy, machines, equipment and tools used for their production or processing / processing is not taken into account.
4. Accessories, spare parts and tools intended for use with machines, equipment, apparatus or vehicles are considered to originate in the same country as the machines, equipment, apparatus or vehicles, provided that these accessories, spare parts and tools are imported and sold together with said machines, equipment, apparatus or vehicles in the configuration and quantity normally supplied with these devices.
5. The packaging in which the goods are imported into the customs territory is considered to originate in the same country as the goods themselves, unless the packaging is subject to declaration separately from the goods. In these cases, the country of origin of the packaging is determined separately from the country of origin of the goods.
For the purposes of determining the country of origin of goods, including when applying the ad valorem rule, in cases where the packaging in which the goods are imported into the customs territory is considered to originate in the same country as the goods, only the packaging in which the goods are usually sold in retail.
Article 32. Confirmation of the country of origin of goods
1. The origin of goods shall be confirmed in all cases where the application of measures of customs and tariff regulation, prohibitions and restrictions, measures to protect the internal market depends on the origin of goods, except for the cases provided for by paragraph 2 of this article.
2. Confirmation of the origin of goods is not required in cases where:
1) goods imported into the customs territory are placed under the customs procedure of customs transit;
2) goods are moved across the customs border in accordance with chapter 37 of the Code;
3) in other cases provided for by the rules for determining the origin of imported goods or the rules for determining the origin of exported goods.
3. Regardless of the provisions of paragraph 2 of this article, the origin of goods is confirmed if the customs authority finds signs that goods originating from such a country (a group of countries, a customs union of countries, a region or part of a country) are prohibited:
1) for importation into the customs territory or into the territory of a Member State in accordance with established in accordance with Treaty about the Union of Prohibitions and Restrictions;
2) to be exported from the customs territory or from the territory of a Member State in accordance with Treaty about the Union of Prohibitions and Restrictions;
3) for import into the territory of the Kyrgyz Republic in accordance with the legislation of the Kyrgyz Republic;
4) to transit through the customs territory in accordance with international treaties of the Kyrgyz Republic;
5) if the goods imported into the customs territory were previously released for free circulation in the territory of the country of export, which is not the country of origin of such goods.
4. The document of origin of goods is a declaration of origin of goods or a certificate of origin of goods. The origin of goods is confirmed by a declaration of origin of goods or a certificate of origin of goods in accordance with the rules for determining the origin of imported goods or the rules for determining the origin of exported goods.
5. If the presentation of a certificate of origin is not required, the country of origin is confirmed by a declaration of origin.
Article 33. Declaration of origin of goods
1. Declaration of origin of goods - a commercial or any other document related to the goods and containing information about the origin of the goods, declared by the manufacturer, seller or sender of the country (group of countries, customs union of countries, region or part of the country) of origin of the goods or country (group countries, customs union of countries, region or part of the country) export of goods.
2. If it is established that the information on the origin of goods declared in the declaration of origin of goods is based on other criteria than the criteria, the application of which is established by the rules for determining the origin of imported goods or the rules for determining the origin of exported goods, such a declaration of origin of goods shall not be considered as document on the origin of goods.
Article 34. Certificate of origin of goods
1. Certificate of origin of goods - a document that unambiguously indicates the country of origin of goods and issued by the competent authority of a given country or the country of export, if the certificate is issued in the country of export on the basis of information received from the country of origin of the goods.
In the event that in the certificate of origin of goods, information on the origin of goods is based on other criteria than the criteria, the application of which is established by the rules for determining the origin of imported goods or the rules for determining the origin of exported goods, such a certificate of origin of goods is not considered as a document of origin of goods.
2. When exporting goods from the customs territory, a certificate of origin of goods is issued by bodies or organizations authorized by the Government of the Kyrgyz Republic, if the specified certificate is required under the terms of the contract, according to the rules of the country of importation of goods, or the presence of the specified certificate is provided for by international treaties of the Kyrgyz Republic.
Bodies or organizations authorized by the Government of the Kyrgyz Republic, authorized to issue a certificate of origin of goods, are obliged to keep a copy of it and other documents on the basis of which the origin of goods is determined, for at least three years from the date of issuance of a certificate of origin of goods.
3. The certificate of origin of goods shall be submitted simultaneously with the customs declaration and other documents in the course of customs declaration of goods imported into the customs territory. If the certificate is lost, its officially certified duplicate is accepted.
4. If signs are found that the certificate of origin of goods is issued improperly or contains false information, such a certificate of origin of goods is not considered as a document of origin of goods.
The customs authority, in the case specified in paragraph one of this part, has the right to apply to the competent state authorities or other organizations of the country that issued the certificate of origin of goods, to submit additional documents or clarifying information.
5. If the presentation of a certificate is mandatory, the goods shall not be deemed to have originated in that country until a properly executed certificate of origin of the goods or the requested additional documents or clarifying information are presented.
The customs authorities have the right to apply to the competent state authorities or other organizations of the country that issued the certificate of origin of the goods, to provide additional documents or clarifying information, also for the purpose of conducting a random check. Carrying out such a check does not prevent the release of goods on the basis of information about the country of its origin, declared during customs declaration.
Article 35. Restoration of tariff preferences
1. In cases where the origin of goods is not authentically confirmed in accordance with Articles 32-34 of this Law, such goods are released subject to payment of customs duties at the rates established by the Common Customs Tariff of the Eurasian Economic Union.
2. With respect to the goods specified in paragraph 1 of this article, tariff preferences are restored subject to confirmation of the country of origin of these goods before the expiration of twelve months from the date of registration of the declaration for goods by the customs authorities. In this case, the paid amounts of import customs duties are subject to refund (offset) in accordance with chapter 10 of the Code.
Article 36. Preliminary decisions on the origin of goods imported into the customs territory
1. In order to reduce the time for customs operations during customs declaration, at the request of persons, the customs authorities shall take preliminary decisions on the origin of goods imported into the customs territory (hereinafter referred to as preliminary decisions on the origin of goods), prior to the customs declaration of such goods.
A preliminary decision on the origin of goods is made no later than sixty calendar days from the date of registration by the customs authority of an application for a preliminary decision on the origin of goods.
The procedure for making a preliminary decision on the origin of goods is determined by articles 33-35 of the Code.
2. Preliminary decisions on the origin of goods are applied throughout the territory of the Kyrgyz Republic.
When declaring goods in respect of which preliminary decisions on the origin of goods have been made, information about their origin shall be indicated in the declaration for goods in accordance with such a preliminary decision.
The procedure for making changes to a preliminary decision on the origin of goods, the termination of a preliminary decision on the origin of goods or its recall is established article 36 of the Code.
Chapter 5. Customs value of goods
Article 38. Determination, declaration and control of the customs value of goods
1. Determination of the customs value of goods transported across the customs border when they are imported into the customs territory is carried out in accordance with chapter 5 of the Code.
2. Declaration and control of the customs value of goods transported across the customs border shall be carried out in accordance with Articles 105 and 313 of the Code.
3. The procedure for determining and declaring the customs value of goods exported from the customs territory is established by the Government of the Kyrgyz Republic.
4. In the absence of data confirming the correctness of determining the customs value of goods declared by the declarant, the customs authority shall have the right to release the goods in accordance with article 121 of the Code, subject to the provision of security for the fulfillment of the obligation to pay customs duties, special, anti-dumping, countervailing duties in accordance with article 65 of this Law.
5. If the declarant disagrees with the decision of the customs authority regarding the determination of the customs value of goods, such a decision may be appealed in the manner prescribed by chapter 29 of this Law.
6. In cases established by international treaties of the Kyrgyz Republic, the authorized state body in the field of customs, with the consent of a foreign manufacturer of goods, documents and information submitted by such a foreign manufacturer or on his behalf to determine the customs value of goods, may be verified in accordance with such international treaties of the Kyrgyz Republic in the country of production of goods.
Article 39 Evaluation of software carriers for data processing equipment
The customs value of a software carrier is only the value of the software carrier itself (floppy disks, CDs), without including in the customs value the price of the content on the carrier (data, instructions, etc. - software), provided that it is separated from carrier cost.
For the purposes of this Article:
the carrier does not include integrated circuits, semiconductors and other products that combine such microcircuits and devices;
the software does not include sound, cinematic or video recordings.
SECTION II. CUSTOMS PAYMENTS, SPECIAL, ANTI-DUMPING, COUNTERVAILING DUTIES
Chapter 6. General Provisions on Customs Payments
1. Customs payments include:
1) import customs duty;
2) export customs duty;
3) value added tax;
4) excises (excise taxes);
5) customs fees.
2. With regard to goods for personal use imported into the customs territory, customs duties, taxes levied at uniform rates, or customs duties, taxes levied in the form of an aggregate customs payment, are subject to payment, in accordance with chapter 37 of the Code.
1. Customs fees are payments collected for customs authorities performing customs operations related to the release of goods, customs escort of vehicles, as well as for making a preliminary decision.
2. Fees for the performance by customs authorities of customs operations related to the release of goods are collected in the amount of 0.25 percent of the customs value and (or) in calculated terms.
The Government of the Kyrgyz Republic determines the maximum and (or) minimum fees for customs authorities to perform customs operations related to the release of goods.
3. Fees for customs authorities performing customs operations related to the release of goods shall not be paid:
1) when the customs authorities perform customs operations related to the release of goods transported across the customs border for the purpose of providing gratuitous assistance (assistance);
2) when customs authorities perform customs operations related to the release of goods in accordance with the customs procedure for customs transit, which is applied when transporting goods, except for cases when such transportation is carried out:
a) from the customs office at the place of arrival to the customs office at the place of departure;
b) from the customs authority at the place of arrival to the internal customs authority;
c) from the internal customs authority to the customs authority at the place of departure;
3) when customs authorities perform customs operations related to the issuance of excise stamps and currency, except for those used for numismatic purposes;
4) upon application of the customs procedure of refusal in favor of the state;
5) in relation to cultural property placed under the customs procedure for temporary importation (admission) or the customs procedure for temporary export by state or municipal museums, archives, libraries, other state or municipal organizations, cultural property for the purpose of displaying them, as well as upon completion of the said customs procedures for placing goods under the customs procedure of re-export and re-import, respectively;
6) in respect of goods imported into the customs territory and exported from the customs territory by diplomatic missions, consular offices, other official representations of foreign states, international organizations, personnel of these missions, institutions and organizations, as well as in relation to goods intended for personal use of certain categories foreign persons enjoying benefits, privileges and (or) immunities in accordance with international treaties of the Kyrgyz Republic;
7) when declaring goods orally;
8) when declaring goods without submitting a separate customs declaration for them;
9) in other cases determined by international treaties of the Kyrgyz Republic and decisions of the Government of the Kyrgyz Republic.
Article 42. Fee for customs escort
1. In the cases established article 343 of the Code, at the request of the declarant and other persons having authority in relation to goods, the customs authorities are entitled to apply customs escort, including with the use of electronic means of escort.
2. For customs escort of each vehicle transporting goods, as well as a vehicle that is a commodity, fees are charged for customs escort in the amount of 1/10 (one tenth) of the calculated index for each kilometer of distance.
Article 43. Fees for making a preliminary decision
Fees for making preliminary decisions are charged in the amount of 10 (ten) calculation indices for each preliminary decision made.
1. Payers of customs fees are the declarant or other persons who have an obligation to pay customs fees.
2. The objects of imposition of customs fees are goods transported across the customs border.
3. The basis for calculating the fees for the customs authorities performing customs operations related to the release of goods is the customs value of the goods. With regard to vehicles imported into the customs territory by individuals, fixed amounts of fees are established for the performance by customs authorities of customs operations related to the release of goods.
4. Fees for the performance by the customs authorities of customs operations related to the release of goods shall be paid before or simultaneously with the filing of the customs declaration.
5. Customs escort fees must be paid before the actual implementation of the customs escort.
6. The advance ruling fee is paid at the same time as the application is submitted.
7. The due date for payment of fees for performance by customs authorities of customs operations related to the release of goods in case of illegal movement of goods across the customs border is the day of movement of goods across the customs border, and if this day cannot be determined, the day of detection of the fact of illegal movement of goods.
8. The obligation to pay fees for the performance by customs authorities of customs operations related to the release of goods arises from the payer of customs fees from the moment of registration of the customs declaration.
The obligation to pay fees for customs escort and fees for making a preliminary decision arises when a person applies to the customs authority to perform the specified actions.
9. The obligation to pay customs fees shall terminate in the following cases:
1) fulfillment of the obligation to pay customs fees;
2) collection of customs fees by customs authorities;
3) revocation of the customs declaration or cancellation of the release of goods.
10. Customs fees are calculated in the national currency of the Kyrgyz Republic and are payable to the accounts specified in article 52 of this Law.
11. Collection and refund (offset) of customs fees shall be carried out in accordance with the procedure established by this Law in relation to the collection and refund (offset) of customs duties and taxes.
12. The procedure for paying customs fees is established by the Government of the Kyrgyz Republic.
1. Advance payments are cash (money) contributed towards the payment of future customs duties, taxes, customs fees and not identified by the payer in the context of specific types and amounts of customs duties, taxes, customs fees in relation to specific goods.
2. Cases, procedure, forms of making and using advance payments are established by the Government of the Kyrgyz Republic.
Article 46. Refund of advance payments
The procedure and cases for the return (offset) of advance payments, as well as the form of an application for the return of advance payments, are established by the Government of the Kyrgyz Republic.
Article 47. Privileges for the payment of customs payments
1. Cases and conditions for granting benefits for the payment of import customs duties (tariff benefits), as well as the procedure for their application are determined in accordance with Treaty about the Union.
Cases and conditions for granting benefits for the payment of export customs duties, as well as the procedure for their application are established by the Government of the Kyrgyz Republic.
2. Benefits for the payment of taxes are established by the tax legislation of the Kyrgyz Republic.
Article 48. Payers of customs duties and taxes
Payers of customs duties and taxes are the declarant or other persons who have an obligation to pay customs duties and taxes.
1. The object of imposing customs duties and taxes are goods transported across the customs border, as well as other goods in the cases provided for by the Code.
2. The basis for calculating customs duties, depending on the type of goods and the types of rates applied, are the customs value of goods and (or) their physical characteristics in physical terms (quantity, weight, including taking into account the primary packaging of the goods, which is inseparable from the goods to its consumption and (or) in which the goods are presented for retail sale, the volume or other characteristics of the goods), unless otherwise provided by the Code.
3. The base for calculating taxes is determined in accordance with the tax legislation of the Kyrgyz Republic.
Article 50. Calculation of customs duties and taxes
1. The calculation of customs duties and taxes is carried out in cases established by article 52 Code.
2. Calculation of customs duties and taxes is carried out in the national currency of the Kyrgyz Republic.
3. The possibility of using a customs receipt order for the calculation and payment of other payments, the collection of which is entrusted to the customs authorities, the procedure for filling out the form of a customs receipt order, making changes (additions) to it and its use are established by the Government of the Kyrgyz Republic.
4. The procedure for calculating taxes is established by the tax legislation of the Kyrgyz Republic.
1. The procedure for determining the rates of import customs duties used for their calculation is established article 53 of the Code.
2. The procedure for determining the rates of export customs duties used for their calculation is established by the Government of the Kyrgyz Republic.
3. For the calculation of taxes, the rates established by the tax legislation of the Kyrgyz Republic are applied.
1. Customs payments, special, anti-dumping, countervailing duties, customs duties, taxes levied at uniform rates, as well as customs duties and taxes levied in the form of an aggregate customs payment, shall be paid to the accounts of the Treasury of the Kyrgyz Republic.
2. At the request of the payer, import customs duties may be paid before the submission of the customs declaration. The disposal of the amounts of import customs duties paid before the submission of the customs declaration is carried out in relation to the procedure provided for article of this Law, taking into account the provisions of the international treaty of the Member States.
3. Payment of customs payments, special, anti-dumping, countervailing duties, customs duties, taxes levied at uniform rates, or customs duties, taxes levied in the form of an aggregate customs payment, penalties, interest, fines in accordance with this Law may be carried out using devices intended for making transactions using electronic means of payment, without the possibility of accepting (issuing) cash (hereinafter referred to as electronic terminals), as well as through payment terminals or ATMs in the manner determined by the Government of the Kyrgyz Republic.
Article 53 Cases when customs duties, taxes are not paid
Cases of occurrence, termination of the obligation to pay customs duties and taxes, as well as cases when customs duties and taxes are not paid, are established article Code.
Article 54. Fulfillment of the obligation to pay customs payments
1. The obligation to pay customs payments shall be fulfilled by the payer of customs payments and persons who, in accordance with the Code, bear a joint and several obligation to pay customs payments with the payer of customs payments.
2. The payer's obligation to pay customs payments shall be considered fulfilled if the amount of funds specified in this article is equivalent to the amount of customs payments payable:
1) from the moment of debiting funds from the payer's bank account, including when paying customs payments through electronic terminals, ATMs;
2) from the moment of depositing cash to the cash desk of the customs authority or from the moment of paying cash through payment terminals, ATMs;
3) from the moment of offset against the payment of customs payments of overpaid or overcharged amounts of customs payments, and if such offset is made at the initiative of the payer - from the moment the customs body receives an application for offset;
4) from the moment of offset against the payment of customs payments, advance payments or cash deposit, and if such offset is made at the initiative of the payer, from the moment the customs authority receives an order on offset;
5) from the moment of offsetting against the payment of customs payments the funds paid by the bank, other credit organization or insurance organization in accordance with the bank guarantee, as well as by the guarantor in accordance with the surety ship agreement;
6) from the moment the funds are credited to the accounts specified in part 1 article 52 of this Law, in case of collection of customs payments at the expense of:
a) goods in respect of which customs payments have not been paid;
b) pledge of property of the payer of customs payments.
3. For the purposes of the release of goods when paying customs payments in a cashless manner, confirmation of the fulfillment of the payer's obligation to pay customs payments is the receipt of the amounts of customs payments to the accounts specified in Part 1 article 52 of this Law, and when paying customs duties using electronic terminals, payment terminals or ATMs in accordance with part 3 article 52 of this Law, such confirmation is a document generated by an electronic terminal, payment terminal or ATM, including in electronic form, confirming the transfer of funds to the accounts specified in part 1 article 52 of this Law. From the moment of formation of the specified document, the transfer of funds carried out for the purpose of paying customs duties becomes irrevocable.
4. At the request of the payer of customs payments, as well as the persons specified in article 55 of this Law, the customs authorities are obliged to issue confirmation of payment of customs duties in writing, but not more than three calendar years preceding this requirement. The form of confirmation of payment of customs payments is approved by the Government of the Kyrgyz Republic.
5. The possibility of fulfilling the obligation to pay customs payments by other persons, the procedure for fulfilling the obligation to pay customs payments, as well as the specifics of fulfilling the obligation to pay customs payments upon liquidation of an organization, termination of the activities of an individual entrepreneur, reorganization of an organization are established by the Government of the Kyrgyz Republic.
6. In case of non-fulfillment or improper fulfillment of the obligation to pay customs payments, the customs authorities shall send to the payer of customs payments, as well as to persons who, in accordance with the Code, bear a joint and several obligation to pay customs payments with the payer, a notification of amounts of customs payments not paid within the established period (hereinafter - Notification).
The form of the Notification specified in the first paragraph of this part is established by the Government of the Kyrgyz Republic.
7. The notification must contain information about the amount of customs payments payable (by types of payments), the amount of fines, interest accrued at the time of sending the Notification, the deadline for paying customs payments in accordance with this Law, the deadline for executing the Notification, as well as measures for the enforcement of customs payments and enforcement of their collection, which are applied in case of non-fulfillment by the payer of the requirements specified in the Notice, and on the grounds for sending the Notice.
The notification is valid only if it is properly executed and delivered in the manner prescribed by part 10 of this article.
8. The notification must be sent to the payer or to the person who, in accordance with the Code, bears a joint and several obligation to pay customs payments, no later than thirty calendar days from the date of discovery of the fact of non-payment or incomplete payment of customs payments.
In case of commencement of pre-trial proceedings in a criminal case or initiation of proceedings on the grounds of crimes (violations) related to violations of the legislation of the Kyrgyz Republic in the field of customs affairs, the term for sending the Notification is suspended until the end of the proceedings in criminal cases and cases of violations.
9. The deadline for fulfilling the requirement specified in the Notification is no more than thirty calendar days from the date of receipt by the payer or a person bearing, in accordance with the Code, a joint and several obligation to pay customs payments, such Notification.
If the payer or the person bearing the joint and several obligation to pay customs payments in accordance with the Code agrees with the requirement specified in the Notification, the customs authority may be given the opportunity to fulfill the requirement specified in the Notification within a period not exceeding six months from the date of receipt by the payer or by a person who, in accordance with the Code, is jointly and severally liable to pay customs duties, such a Notification.
The possibility of fulfilling the requirement specified in the Notification within the period specified in paragraph two of this part is provided by the customs authority on the basis of a written application of the person who agreed with the requirement specified in the Notification, provided that such person provides security for the fulfillment of the obligation to pay customs payments, special, anti-dumping , countervailing duties.
10. The notice may be handed over to the head or other authorized representative of the organization, or to an individual personally against signature or in any other way confirming the fact and date of receipt of the Notice. If it is impossible to deliver the Notice in person or if the indicated persons evade receiving the Notice, it shall be sent by registered mail. The notice is considered to be delivered after ten calendar days from the day following the day of sending the notice.
11. If the Notification is not executed within the time limits stipulated by Part 9 of this Article, the customs authorities shall take measures to enforce the collection of customs payments in accordance with Articles 77 and 78 of this Law.
12. The notification is sent to the payer, regardless of whether he is held criminally liable or liable for violations.
13. Cases when the notification is not sent by the customs authorities are established by paragraph 4 article 55 of the Code.
Cases other than those specified in the first paragraph of this part, when the notification is not sent by the customs authorities, may be established by the Government of the Kyrgyz Republic.
14. The notification may be withdrawn by the customs authority in the manner determined by the Government of the Kyrgyz Republic.
1. In cases where the acquisition of goods conditionally released in the customs territory, in accordance with the customs procedure for release for internal consumption, of the status of Union goods requires the fulfillment of the obligation to pay customs payments, such fulfillment of the obligation may be carried out by the declarant (his successor) or another person possessing the right of possession in respect of such goods.
2. Fulfillment of the obligation to pay customs payments specified in part 1 of this article is carried out on the basis of an application from the persons specified in part 1 of this article, filed with the customs authority that carried out the conditional release of goods, indicating the number of the customs declaration for which the conditional release was carried out. goods, and details of the payment document for which the obligation to pay customs duties has been fulfilled.
3. In relation to the goods specified in subparagraph 1 of paragraph 1 article 126 of the Code, the fulfillment of the obligation to pay customs payments is made in the amount of the amounts of customs payments calculated in the customs declaration, according to which the conditional release of goods was carried out, and not paid in connection with the provision of benefits for the payment of customs payments.
4. In relation to the goods specified in subparagraph 3 of paragraph 1 article 126 of the Code, customs duties are paid in the amount of the difference between the amounts of import customs duties calculated at the rates of import customs duties established by the Common Customs Tariff and the amounts of import customs duties paid upon release of goods.
5. The customs payments specified in Part 1 of this Article shall be payable to the accounts specified article of this Law.
6. No penalties shall be charged on the amounts of customs payments payable in accordance with part 1 of this article.
Cases of the emergence and termination of the obligation to pay customs duties and taxes in the event of illegal movement of goods across the customs border, the deadline for their payment, and the specifics of the calculation are established article Code.
Article 57. Terms and procedure for payment of customs duties and taxes
1. The terms for payment of customs duties and taxes are determined in accordance with article Code.
2. The procedure for paying customs duties is established article Code.
The procedure for paying taxes is established by the Government of the Kyrgyz Republic.
1. In case of non-fulfillment or improper fulfillment by the payer of the obligation to pay customs payments within the time limits established by the Code, a fine shall be paid.
With the exception of cases provided for by parts 2-4 of this article, paragraphs four and five of part 3 article 168 of this Law, a fine is accrued for each calendar day of delay in the fulfillment of the obligation to pay customs payments, starting from the day following the day of expiration of the deadlines for fulfilling the obligation to pay customs payments, on the day of fulfillment of such an obligation or on the day a decision is made to grant a deferral or installment plan, inclusive, in the amount of 0.09 percent of the amount of unpaid customs payments.
2. When the customs authority sends the Notification to the guarantor or guarantor, the fine is charged from the day following the day of expiration of the deadlines for fulfilling obligations secured by a surety or a bank guarantee.
3. When the Notice is sent to the payer, the penalty is charged until the day the Notice is sent, inclusive. In case of non-payment of customs payments within the time limits specified in the Notification, a fine is charged in accordance with part 1 of this article.
4. In case of violation of the time limit for filing a customs declaration while goods are in temporary storage, no fine shall be charged and not payable for the period of temporary storage.
5. The fine shall be paid simultaneously with the payment of the amounts of customs payments or after the payment of such amounts, but not later than one month from the date of payment of the amounts of customs payments.
6. The total amount of penalties accrued for late fulfillment of the obligation to pay customs payments may not exceed 100 percent of the principal debt on customs payments.
7. Submission of an application for granting a deferral or installment plan for the payment of customs payments does not suspend the accrual of penalty interest on the amount of the arrears.
8. Payment, collection and return of fines shall be carried out in the manner prescribed by this Law, in relation to the payment, collection and return of customs payments.
The procedure for calculating penalties is established by the Government of the Kyrgyz Republic.
Chapter 7. Changing the term for payment of customs payments
Article 59. General conditions for changing the terms for payment of customs duties and taxes
1. Changes in the terms for payment of customs duties and taxes shall be carried out in the form of a deferral or installment plan.
2. Deferral or installment payment of customs duties and taxes shall be provided by the authorized state body in the area of customs affairs at the request of the payer of customs duties and taxes in respect of goods placed under the customs procedure for release for domestic consumption.
In case of damage to the payer recognized by the Government of the Kyrgyz Republic in accordance with subparagraph 1 of paragraph 2 article 59 of the Code caused as a result of force majeure circumstances, upon a written application of the payer of customs payments, the authorized state body in the field of customs affairs is granted a deferral or installment plan for payment of taxes for a period of up to three years without providing security for the fulfillment of the obligation to pay customs payments.
3. Deferral or installment plan may be granted for customs duties or taxes, as well as for the entire amount of customs duties and taxes payable.
4. The decision to grant a deferral or installment plan shall be made within a period not exceeding fifteen calendar days from the date of registration by the authorized state body in the field of customs affairs of an application for granting a deferral or installment plan.
1. Grounds for granting a deferral or installment plan for the payment of import customs duties, the terms for their provision are established article Code.
2. Deferral or installment payment of taxes is granted without payment of interest for a period not exceeding six months from the day following the day of release of goods in accordance with the customs procedure for release for domestic consumption.
The grounds for granting a deferment or installment payment of taxes are:
the grounds specified in subparagraphs 1-3 of paragraph 2 article 59 of the Code;
cases when goods transported across the customs border are perishable.
3. Existence of the grounds specified in paragraphs 2 and 3 article 59 of the Code is confirmed by the authorized state bodies of the Kyrgyz Republic in the manner determined by the Government of the Kyrgyz Republic.
1. Deferral or installment plan for the payment of customs payments shall not be granted if in respect of a person applying for a deferral or installment plan:
1) pre-trial proceedings in a criminal case have been initiated or proceedings have been opened on the grounds of a crime (violation) related to violations of tax legislation or legislation in the field of customs affairs;
2) bankruptcy proceedings have been initiated;
3) there is a debt on customs payments.
2. In the presence of the circumstances specified in paragraph 1 of this article, the decision to grant a deferment or installment plan cannot be made, of which the person who applied for a deferral or installment plan is notified in writing no later than three working days following the day the decision on the impossibility of granting a deferral or installment plan.
1. For granting a deferral or installment plan for the payment of customs duties and taxes, interest shall be paid, except for cases of causing damage to the payer, recognized by the Government of the Kyrgyz Republic in accordance with subparagraph 1 of paragraph 2 article 59 of the Code caused as a result of force majeure circumstances.
2. The terms for paying interest for granting a deferment or installment plan for the payment of import customs duties, their amount, and the procedure for payment are established article 60 of the Code.
3. The terms for payment of interest for granting a deferral or installment payment of taxes, their amount, the procedure for paying such interest shall be applied in accordance with this Law in relation to the terms for payment of interest, their amount, the procedure for paying such interest in relation to import customs duties.
4. The procedure for calculating interest for granting a deferral or installment plan for the payment of customs duties and taxes is established by the Government of the Kyrgyz Republic.
Chapter 8. Ensuring the Fulfillment of the Obligation to Pay Customs Payments
Article 63. General conditions for ensuring the fulfillment of the obligation to pay customs payments
1. General conditions for ensuring the fulfillment of the obligation to pay customs payments are defined chapter Code.
2. Fulfillment of the obligation to pay customs payments is ensured in the following cases:
1) granting a deferral or installment plan for the payment of customs payments;
2) conditional release of goods, except for cases determined by the Government of the Kyrgyz Republic;
3) the release of goods before filing a declaration for goods in accordance with article Code;
4) the release of goods before the completion of the verification of customs, other documents and (or) information in accordance with article of the Code;
5) release of goods upon appointment of a customs examination in accordance with article 122 of the Code;
6) placement of goods under the customs procedure of customs transit;
7) carrying out activities in the field of customs;
8) as well as in other cases provided for by this Law.
3. Security for the fulfillment of the obligation to pay customs payments is not provided in the cases specified in articles 120-122, 146, 304 and 437 of the Code, as well as in cases of causing damage to the payer, recognized by the Government of the Kyrgyz Republic in accordance with subparagraph 1 of paragraph 2 article 59 Code caused as a result of force majeure circumstances.
Other cases, when security for the fulfillment of the obligation to pay customs payments is not provided, are determined by the Government of the Kyrgyz Republic.
1. Fulfillment of the obligation to pay customs payments shall be ensured in the following ways:
1) depositing funds to the account of the customs authority (deposit);
2) bank guarantee;
3) a guarantee;
4) pledge of goods and other property;
5) an insurance contract.
2. The fulfillment of the obligation to pay customs payments may be secured by any of the methods specified in part 1 of this article, except for the cases provided for by this Law.
The method of securing the payment of customs payments provided for in clause 5 of part 1 of this article shall be applied only when included in the register of persons carrying out activities in the field of customs as customs representatives, customs carriers, owners of temporary storage warehouses, owners of customs warehouses, owners of free warehouses, owners of duty free shops.
3. The procedure for applying security for the fulfillment of the obligation to pay customs payments is determined by the Government of the Kyrgyz Republic.
4. The procedure and cases for the return of documents confirming the provision of security for the fulfillment of the obligation to pay customs payments are established by the Government of the Kyrgyz Republic.
1. The deposit of funds to the account or cash desk of the customs authority as security for the fulfillment of the obligation to pay customs payments (deposit) shall be made in the national currency of the Kyrgyz Republic.
Interest on the amount of the deposit is not charged.
2. In case of non-fulfillment of an obligation secured by a deposit, the payable amounts of customs payments, penalties, interest are transferred to the republican budget of the Kyrgyz Republic from the amounts placed on the deposit.
3. When fulfilling an obligation secured by a deposit, the paid funds are subject to return in accordance with chapter 9 of this Law or, at the request of the payer, to be used to fulfill the obligation to pay customs payments, offset against future customs payments or to ensure the fulfillment of the obligation to pay customs payments under another obligation that has arisen before the customs authorities.
4. In confirmation of making a deposit, the person who deposited funds to the account or to the cash desk of the customs body shall be issued a certificate of deposit, the form and procedure for using which are determined by the Government of the Kyrgyz Republic.
1. Customs authorities shall accept, as security for the fulfillment of the obligation to pay customs payments, bank guarantees issued by banks, credit organizations included in the register of banks and other credit organizations maintained by the authorized state body in the field of customs affairs.
2. The procedure and conditions for including banks and other credit institutions in the register of banks and other credit institutions, as well as the procedure for its maintenance, are established by the Government of the Kyrgyz Republic.
In case of non-compliance with the terms of issued guarantees, as well as in case of other violations of the tax legislation of the Kyrgyz Republic and the legislation in the field of customs affairs of the Kyrgyz Republic, banks and other credit organizations may be excluded from the register.
3. Legal relations related to the issuance of a bank guarantee, the submission of claims under a bank guarantee, the fulfillment by the guarantor of obligations and the termination of a bank guarantee shall be subject to the provisions of the civil legislation of the Kyrgyz Republic.
1. A surety ship is executed in accordance with the civil legislation of the Kyrgyz Republic by concluding an agreement between the customs authority and a surety included in the register of sureties maintained by the authorized state body in the area of customs affairs.
2. The procedure and conditions for the inclusion of legal entities in the register of guarantors, as well as the procedure for its maintenance, are established by the Government of the Kyrgyz Republic.
3. When the payer of customs payments chooses the method of securing the fulfillment of the obligation to pay customs payments as a surety, the person who intends to become a surety shall send a proposal to the customs authority to conclude a surety agreement.
4. The customs authority does not bear the costs associated with the conclusion of the surety agreement.
Article 68. Pledge of property
1. The subject of pledge is property in accordance with the civil legislation of the Kyrgyz Republic and the legislation of the Kyrgyz Republic on pledge, except for:
1) property located outside the Kyrgyz Republic;
2) property already pledged to secure another obligation, or property encumbered with other prior obligations in favor of third parties;
3) perishable goods, animals;
4) electrical, thermal and other types of energy;
5) enterprises;
6) property rights;
7) pledge of goods in circulation;
8) products and production wastes, the free sale of which is prohibited in accordance with the legislation of the Kyrgyz Republic;
9) property, recovery of which, in accordance with the legislation of the Kyrgyz Republic, is applied only by a court decision.
2. A pledge is formalized by an agreement between the customs authority and the pledger. The pledger may be a person responsible for fulfilling the obligation to pay customs payments, or another person providing a pledge in favor of the person responsible for fulfilling the obligation to pay customs payments.
3. In case of non-fulfillment of obligations to the customs authorities secured by a pledge, the amounts of debt on payment of customs payments shall be transferred by the customs authorities to the republican budget of the Kyrgyz Republic at the expense of the pledged property.
4. Recovery of pledged property is carried out in accordance with the procedure established by the civil legislation of the Kyrgyz Republic and the legislation of the Kyrgyz Republic on pledge.
Article 69. Insurance contract
1. The insurance contract is concluded in accordance with the civil legislation of the Kyrgyz Republic and the legislation of the Kyrgyz Republic on insurance.
2. The authorized state body in the area of customs affairs accepts insurance contracts concluded with an insurance company included in the register of insurance companies.
The procedure and conditions for inclusion of insurance organizations in the register, their exclusion from the register, as well as the procedure for maintaining it are determined by the Government of the Kyrgyz Republic.
Article 70. General security for the fulfillment of the obligation to pay customs duties and taxes
1. General conditions for the application of general security for the fulfillment of the obligation to pay customs duties and taxes, as well as cases of its application are established article 64 of the Code.
2. Fulfillment of the obligation to pay customs duties and taxes shall be ensured by the payer of customs duties and taxes or by another person in favor of the payer.
3. The procedure for applying the general security for the fulfillment of the obligation to pay customs duties and taxes in the event that customs operations are performed on the territory of the Kyrgyz Republic is established by the Government of the Kyrgyz Republic.
1. The amount of security for the fulfillment of the obligation to pay customs payments is determined on the basis of the amounts of customs duties, taxes, fees for the performance by customs authorities of operations related to the release of goods that would be payable when goods were placed under the customs procedure for release for internal consumption or the customs procedure for export without application of tariff preferences and privileges for the payment of customs duties.
2. The Government of the Kyrgyz Republic determines certain types of goods, in respect of which fixed amounts of security for the fulfillment of the obligation to pay customs payments, as well as the amount of such security can be established.
Chapter 9. Refund (offset) of customs payments and other funds
Article 72. Refund (offset) of amounts of customs payments
1. The amounts of customs duties and taxes are subject to refund (offset) in accordance with chapter 10 of the Code.
Refund (offset) of the amounts of customs duties, taxes in the cases specified in subparagraphs 4-7 of paragraph 1 article 67 of the Code, is made upon presentation to the customs authority, to whose accounts the amounts of customs duties and taxes were paid, confirmation of the occurrence of circumstances entailing the return (offset) of the amounts of customs duties and taxes.
2. The amounts of overpaid customs fees are subject to return (offset) in the manner and within the time limits established by article 73 of this Law.
Article 73. Return (offset) of overpaid and (or) overcharged customs payments
1. Overpaid or overcharged amount of customs payments is the amount of funds actually paid or collected as customs payments, the amount of which exceeds the amount payable in accordance with the Code, this Law and the tax legislation of the Kyrgyz Republic.
2. Overpaid or overcharged amounts of customs payments shall be refunded by the customs authority at the request of the payer and subject to the introduction in the established manner of changes (additions) to the information on calculated customs payments declared in the declaration for goods, in the customs receipt order or other customs document, determined by the Commission in cases established by the Code. The said application shall be submitted to the customs authority, to whose accounts the said amounts were paid, no later than three years from the date of their payment, except for the cases specified in article 74 of this Law.
3. If a fact of excessive payment or excessive collection of customs payments is discovered, the customs authority shall be obliged not later than one month from the date of discovery of such a fact to inform the payer of the amount of overpaid or excessively collected customs payments.
4. Refund (offset) of overpaid or overcharged customs payments shall be made by decision of the customs authority, to whose account the amounts of customs payments have been received. The total period required for consideration of an application for a refund (offset), making a decision on the return (offset) and refund (offset) of the amounts of overpaid or overcharged customs payments may not exceed one month from the date of filing an application for a refund (offset), submission all necessary documents. In case of violation of the specified period, the amount of overpaid customs payments not returned within the established period shall accrue interest for each day of violation of the return period.
5. Refund (offset) is made subject to the receipt of customs payments to the account of the customs authority.
6. Refund of overpaid or overcharged customs payments shall be made to the payer's accounts from which the payment or collection was made, unless otherwise specified in the application. If the payment of customs payments in favor of the payer was made by another person, then the return of overpaid or overcharged customs payments shall be carried out to this person.
7. Refund (offset) of overpaid or overcharged customs payments shall be made in the national currency of the Kyrgyz Republic.
8. When making a return (offset) of overpaid or overcharged customs payments, the amounts of fines and interest paid or collected from the amount of returned customs payments shall also be subject to return (offset).
9. Refund (offset) of overpaid or overcharged customs payments shall not be made in the following cases:
1) the payer has a debt on payment of customs payments equal to or exceeding the amount subject to return (offset);
2) filing an application for the return (offset) of the amounts of customs payments after the expiration of the deadlines established by this Law.
10. The return of overpaid or overcharged customs payments, at the request of the payer, may be made in the form of a set-off against the fulfillment of obligations to pay other customs payments, as well as penalties, interest or fines.
11. If there is a debt in the payment of customs payments, fines and interest, the customs authority shall have the right to independently repay it at the expense of the amounts of overpaid or overcharged customs payments. The customs authority is obliged to inform the payer about the offset within three working days from the date of its implementation.
12. In all cases of a refund, the customs authorities inform the tax authorities at the place of registration of the payer of the date, reason and amount of the refund within ten working days from the date of its implementation.
Article 74. Other cases of return (offset) of customs payments
1. Refund (offset) of customs payments shall also be made in the following cases:
1) provision of benefits for the payment of customs payments;
2) restoration of tariff preferences;
3) when the conditions of the customs procedure provide for the return of the paid amounts of customs duties and taxes;
4) determining the customs value after the release of goods, if the amounts of customs payments payable are less than the amounts paid during the temporary (conditional) valuation;
5) established by international treaties constituting the law of the Union.
2. Refund (offset) of customs duties and taxes in the cases specified in Part 1 of this Article shall be made upon submission of an application for this no later than one year from the day following the day of occurrence of circumstances entailing the return (offset) of the paid amounts of customs payments .
1. Amounts of unclaimed advance payments are subject to return (offset) at the request of the person who made the advance payments.
2. The said application shall be submitted to the customs body to whose accounts the advance payments have been made.
3. The total period for consideration of an application, adoption by the customs authority of a decision on the return (offset), return (offset) of unclaimed amounts of advance payments should not exceed thirty calendar days from the date of registration of the application by the customs authority.
1. The return (offset) of the deposit is carried out subject to the fulfillment of the obligation secured by the deposit, if the application for the return (offset) of the deposit is submitted to the customs authority within three years from the day following the day of fulfillment of the obligation. After the expiration of the specified period, the unclaimed deposit amounts are transferred to the republican budget and are not subject to return (offset).
2. The deposit shall be returned by the customs authority to whose accounts or cash desk the deposit amounts were paid, or by the customs authority in which the customs operation or customs procedure is being completed, the obligation to fulfill which was secured by the deposit.
3. The deposit is returned upon presentation of a certificate of deposit in the national currency of the Kyrgyz Republic.
4. If the amounts of the deposit were paid to the cash desk of the customs body in cash, at the request of the payer, the return (offset) of the deposit can be carried out in a non-cash manner to the account indicated by the payer.
5. If the payer has an unfulfilled or improperly fulfilled obligation to pay customs duties, penalties or interest, the return (offset) of the deposit in the amount of such unfulfilled or improperly fulfilled obligation is not carried out.
Article 77. Collection of customs payments
1. In case of non-fulfillment or improper fulfillment of the requirements established in the Notice within the time limits specified in the Notice, as well as when such Notice, in accordance with paragraph 4 article 55 of the Code is not sent, the customs authorities take measures to collect customs payments.
2. Measures to collect customs payments include the collection of customs payments at the expense of cash and (or) other property of the payer, including at the expense of the amounts of customs payments, special, anti-dumping, countervailing duties subject to return (offset), amounts of advance payments, ensuring the fulfillment of the obligation to pay customs duties, ensuring the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, including general security, ensuring the fulfillment of the obligations of a legal entity carrying out activities in the field of customs, ensuring the fulfillment of the obligations of an authorized economic operator, unless otherwise established Code and (or)Treaty about the Union.
3. Cases when measures to collect customs payments are not taken are established article 68 of the Code.
The term for collection of customs payments shall not exceed five years from the date of release of the goods.
4. Customs payments are collected by the customs authority that released the goods, except for the cases established by paragraphs 2 and 3 article 69 of the Code.
Article 78. Collection of customs payments through the court
1. Customs payments not paid within the established time limits are debts to the budget.
2. If the person responsible for fulfilling the obligation to pay customs payments does not fulfill it within the time limits established by part 9 article 54 of this Law, or in the event of the expiration of the period for appeal under article 166 of this Law, the customs authorities shall refer the case to the court for the forced collection of the amount of debt for the fulfillment of the obligation to pay customs payments or a bankruptcy petition demanding the liquidation of the responsible person as bankrupt in accordance with law Kyrgyz Republic "On Bankruptcy".
Article 79. Foreclosure on goods for which customs payments have not been paid
1. Customs authorities, by a court decision, have the right to levy execution on goods in respect of which customs payments have not been paid, if these goods are not released for domestic consumption in accordance with the procedure established by this Law.
2. Foreclosure on goods in respect of which customs payments have not been paid, withdrawal of goods or other actions with them shall be carried out in the manner prescribed by the legislation of the Kyrgyz Republic.
Article 80. Collection of customs payments at the expense of other property of the payer
1. In case of non-fulfillment of the requirements established by the Notice, the customs authorities shall have the right to collect the payable customs payments at the expense of the deposit or at the expense of other property of the payer.
2. Foreclosure on the amount of the deposit is carried out during the period of storage of these funds in the account of the customs authority by decision of the customs authority. The customs body informs the person who deposited these funds to the account of this body in writing about the collection of the amounts of customs payments at the expense of the deposit within three working days after the collection.
3. Collection of customs payments at the expense of other property of the payer is carried out in accordance with the legislation of the Kyrgyz Republic.
Article 81. Arrest of the property of the payer
The arrest of the payer's property may be carried out by an official of the customs body in accordance with the legislation of the Kyrgyz Republic.
1. Banks are obliged to strictly execute the order of the payer for the transfer of customs payments to the accounts of the customs authorities, as well as instructions of the customs authorities for the transfer of customs payments to the republican budget of the Kyrgyz Republic.
2. If funds are available on the payer's account, banks are not entitled to delay the execution of instructions for the transfer of customs payments.
3. For non-fulfillment or improper fulfillment of the obligations provided for by this article on the transfer of customs payments, banks shall be liable in accordance with the legislation of the Kyrgyz Republic.
Debt on payment of customs payments, special, anti-dumping, countervailing duties, customs duties, taxes levied at uniform rates, as well as customs duties, taxes levied in the form of an aggregate customs payment, is recognized as a bad debt in the event of:
1) failure to fulfill the obligation to pay customs payments, special, anti-dumping, countervailing duties, customs duties, taxes in respect of goods for personal use within six years from the date of expiration of the period for their payment or from the date of the event that entails the obligation of persons to pay customs payments, special, anti-dumping, countervailing duties, customs duties, taxes in relation to goods for personal use;
2) the death of an individual in the absence of a legal successor or heir;
3) recognition of an individual as missing or incapacitated, as well as in the absence or insufficiency of his property;
4) recognition of the payer as bankrupt;
5) writing off debts on customs payments, special, anti-dumping, countervailing duties, customs duties, taxes in respect of goods for personal use by a separate law.
In these cases, the debt on payment of customs payments, special, anti-dumping, countervailing duties, customs duties, taxes levied at uniform rates, as well as customs duties, taxes levied in the form of an aggregate customs payment, shall be written off in the manner established by the Government of the Kyrgyz Republic.
Chapter 10. Special, anti-dumping, countervailing and other duties applied to protect the domestic market
Article 84. Application of special, anti-dumping, countervailing and other duties in order to protect the domestic market
1. General provisions for the application of special, anti-dumping, countervailing and other duties applied in order to protect the domestic market are established chapter 12 of the Code.
2. The object of taxation, the basis for calculating special, anti-dumping, countervailing and other duties applied to protect the domestic market are determined in accordance with parts 1 and 2 article 49 of this Law.
3. Payers of special, anti-dumping, countervailing duties are the declarant or other persons who have an obligation to pay special, anti-dumping, countervailing duties in respect of goods to which a measure of protection of the domestic market is applied through the introduction of a special, anti-dumping or countervailing duty, a special quota.
4. Calculation and payment of special, anti-dumping, countervailing duties are carried out in the manner established by the Code for the calculation and payment of import customs duties, taking into account the specifics provided for by the Code and Treaty about the Union.
5. Regulations chapter The Code does not apply to goods for personal use imported into the customs territory.
Cases of occurrence, termination of the obligation to pay special, anti-dumping, countervailing duties, including in the case of illegal movement of goods across the customs border, cases when special, anti-dumping, countervailing duties are not paid, are established article 72 of the Code.
Article 86. Fulfillment of the obligation to pay special, anti-dumping, countervailing duties
1. The obligation to pay special, anti-dumping, countervailing duties shall be fulfilled by the payer of special, anti-dumping, countervailing duties, persons who, in accordance with the Code, bear a joint and several obligation with the payer to pay special, anti-dumping, countervailing duties.
2. The possibility of fulfilling the obligation to pay special, anti-dumping, countervailing duties by other persons, the procedure for fulfilling the obligation to pay special, anti-dumping, countervailing duties, as well as the specifics of fulfilling the obligation to pay special, anti-dumping, countervailing duties in the event of liquidation of an organization, termination of activity of an individual entrepreneur, reorganization of the organization are established by the Government of the Kyrgyz Republic.
3. In case of non-fulfillment or improper fulfillment of the obligation to pay special, anti-dumping, countervailing duties, the customs authorities send special, anti-dumping, countervailing duties to the payer, as well as persons who, in accordance with the Code, bear a joint and several obligation with the payer to pay special, anti-dumping, countervailing duties , Notification of outstanding amounts of special, anti-dumping, countervailing duties in the manner and terms established by article 54 of this Law.
4. The form of the Notification specified in part 3 of this article is established by the Government of the Kyrgyz Republic.
5. Cases when the notification specified in part 3 of this article is not sent by the customs authorities are established by paragraph 4 article 73 of the Code.
Cases other than those specified in the first paragraph of this part, when the notification is not sent by the customs authorities, may be established by the Government of the Kyrgyz Republic.
1. The terms for payment of special, anti-dumping, countervailing duties, including in case of illegal movement of goods across the customs border, the procedure for their payment are established article 74 of the Code.
2. Changes in the terms of payment of special, anti-dumping, countervailing duties in the form of a deferral or installment plan shall not be made.
3. If the payer fails to fulfill or improperly fulfills the obligation to pay special, anti-dumping, countervailing duties, penalties shall be paid within the period established by the Code.
4. Accrual, payment, collection and refund of penalties in respect of unfulfilled or improperly executed special, anti-dumping, countervailing duties are carried out in the manner established by the Code and this Law, in relation to the calculation, payment, collection and return of penalties in respect of unfulfilled or improperly executed customs payments.
1. General provisions for securing the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, cases of ensuring the fulfillment of the obligation to pay special, anti-dumping, countervailing duties are established article of the Code.
2. Fulfillment of the obligation to pay special, anti-dumping, countervailing duties shall be ensured by the methods and in the manner provided for ensuring the fulfillment of the obligation to pay customs payments.
1. General provisions for the return (offset) of the amounts of special, anti-dumping, countervailing duties, funds contributed as security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, cases when the amounts of special, anti-dumping, countervailing duties, funds contributed to as security for the fulfillment of the obligation to pay special, anti-dumping and countervailing duties are subject to return (offset), established article Code.
2. Refund (offset) of the amounts of special, anti-dumping, countervailing duties in the cases specified in subparagraphs 3-5 of paragraph 3 article 76 of the Code, is carried out upon submission to the customs authority, to whose accounts the amounts of special, anti-dumping, countervailing duties were deposited, confirmation of the occurrence of circumstances entailing the return (offset) of the amounts of special, anti-dumping, countervailing duties.
3. Refund (offset) of the amounts of special, anti-dumping, countervailing duties, as well as funds deposited as security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, shall be carried out in the manner and within the time limits determined by this Law in relation to the return (offset) of amounts customs payments, subject to the provisions Agreements on the Union and the Code.
Article 90. Collection of special, anti-dumping, countervailing duties
1. General provisions for the collection of special, anti-dumping, countervailing duties, as well as cases where no measures are taken to collect special, anti-dumping, countervailing duties are established article of the Code.
2. The term for collection of special, anti-dumping, countervailing duties shall not exceed five years from the date of release of the goods.
SECTION III. CUSTOMS OPERATIONS AND PERSONS PERFORMING THEM
Chapter 11. General Provisions on Customs Operations and Persons Performing Them
Article 91. Procedure for performance of customs operations
1. Customs operations are carried out in the manner prescribed by the Code, international treaties and acts in the field of customs regulation, and in the part not determined by the Code, international treaties and acts in the field of customs regulation, or in cases provided for by international treaties and acts in the field of customs regulation , - in accordance with the legislation of the Kyrgyz Republic in the field of customs.
2. The procedure for the performance of customs operations by customs authorities through the information system of customs authorities without the participation of officials of customs authorities is determined by the Commission, and prior to its determination by the Commission - by the Government of the Kyrgyz Republic.
Article 92. Documents and (or) information required for customs operations
1. The persons specified by the Code are obliged to submit to the customs authorities the documents and (or) information required in accordance with the Code for the performance of customs operations.
The customs authorities have the right to require from the persons specified by the Code to submit only those documents and (or) information that are necessary to ensure compliance with international treaties and acts in the field of customs regulation, the legislation of the Kyrgyz Republic, the control over compliance with which is entrusted to the customs authorities, and the submission of which provided by the Code.
2. Documents and (or) information necessary for the performance of customs operations may not be submitted to the customs authority when they are performed, if information about such documents and (or) information from them, and (or) other information necessary for the customs authorities to perform customs transactions can be received by the customs authorities from the information systems of the customs authorities, as well as from the information systems of state bodies (organizations) of the Kyrgyz Republic within the framework of information interaction between customs authorities and state bodies (organizations) of the Kyrgyz Republic.
The composition of information that can be obtained by the customs authorities from the information systems of the customs authorities and state bodies (organizations) of the Kyrgyz Republic within the framework of information interaction, and the procedure for obtaining such information are determined by the Government of the Kyrgyz Republic.
1. With regard to the goods specified in article 81 of the Code, customs operations are carried out as a matter of priority.
2. The list of categories of goods subject to quick spoilage is determined by the Commission, and prior to its determination by the Commission - by the Government of the Kyrgyz Republic.
1. The declarant of goods placed under customs procedures may be the persons specified in article 83 of the Code.
2. The rights, duties and responsibilities of the declarant are established article Code.
Chapter 12. Arrival of goods to the customs territory. Departure of goods from the customs territory. Customs operations related to arrival and departure
1. The carrier is obliged to notify the customs authority of the arrival of goods into the customs territory by presenting the documents and information provided for article 89 of the Code, depending on the type of transport by which the goods are transported (transported), or by submitting a document containing information on the registration number of preliminary information submitted in the form of an electronic document, within the following terms:
1) in relation to goods transported by road - within one hour from the moment of delivery of goods to the place of arrival, and in the case of delivery of goods to the place of arrival outside the working hours of the customs authority - within one hour from the moment of the start time of the opening of the customs authority;
2) in relation to goods transported by air or rail - within the time period established by the technological process (schedule) of the airport or railway station in the implementation of international transportation, or another period agreed with the customs authority located in the region of operation of such an airport or railway station .
2. Upon arrival of goods to the customs territory and departure of goods from the customs territory, the documents and information specified in paragraphs 1 and 2 article 89 of the Code, on behalf of the carrier, may be submitted to the customs authority by customs representatives or other persons acting on behalf of the carrier.
Customs operations related to the departure of goods from the customs territory are carried out in accordance with chapter 15 of the Code.
3. The date and time of notification of the arrival of goods into the customs territory shall be recorded by the customs authority in the manner established by the authorized state body in the area of customs affairs.
4. The carrier or other persons specified in article 83 of the Code, within three hours of working hours of the customs authority from the moment of notification of arrival, they must perform one of the customs operations related to:
1) placing goods in temporary storage;
2) transportation (transportation) of goods from the places of arrival to the place of temporary storage in the manner established by the authorized body in the field of customs;
3) customs declaration of goods;
4) placement of goods under the customs procedure of a free customs zone on the territory of a port free economic zone (hereinafter - SEZ) or a logistics SEZ;
5) export of goods from the customs territory of the Union.
5. The provisions of paragraph 4 of this article shall not apply to the goods referred to in paragraph 6 article 88 of the Code.
6. In case of registration by the customs authority of the customs declaration within the period established by paragraph one of part 4 of this article, the persons specified in article 83 of the Code, are obliged to perform customs operations related to the placement of goods for temporary storage, within three hours of the working hours of the customs authority from the moment of receipt of:
1) permission of the customs authority to withdraw the customs declaration in accordance with article 113 of the Code;
2) decisions of the customs authority on the extension of the release of goods in accordance with paragraphs 4-8 article 119 of the Code;
3) decisions of the customs authority to suspend the period for the release of goods in accordance with article 124 of the Code;
4) refusal to release goods in accordance with article 125 of the Code.
At the motivated request of the persons specified in article 83 of the Code, the customs authority may establish a different term for the performance of customs operations related to the placement of goods for temporary storage after the occurrence of the specified circumstances, not exceeding one working day, and (or) provide for the performance of other customs operations after the occurrence of the circumstances specified in this article.
7. Goods placed for temporary storage at the place of arrival shall be stored in places of temporary storage located at the place of arrival, or in cases provided for by this Law and (or) the Government of the Kyrgyz Republic - in other places of temporary storage.
If temporary storage of foreign goods will be carried out at a place of temporary storage that is not located at the place of arrival, the transportation of foreign goods from the place of arrival to such place of temporary storage is carried out in accordance with the customs procedure of customs transit or without being placed under the customs procedure of customs transit in cases and in the manner, established by the Government of the Kyrgyz Republic.
When notifying the customs authority of the arrival of goods into the customs territory, the carrier, depending on the type of transport used to transport (transport) the goods, shall submit the documents and information provided for article 89 of the Code.
Chapter 13. Temporary storage of goods and customs operations related to the placement of goods in temporary storage
Article 97. General provisions on temporary storage of goods
1. Temporary storage of goods and customs operations related to the placement of goods in temporary storage shall be carried out in accordance with chapter 16 of the Code.
2. The place of temporary storage of goods is a permanent or temporary zone of customs control, created in accordance with article 125 of this Law.
3. Cases of changing the place of temporary storage of goods prior to their release, conditions and procedure for issuing a permit for temporary storage of goods in other places, including requirements for providing security for the payment of customs duties and taxes, as well as the procedure for submitting documents and information to the customs authority when placing goods in a warehouse temporary storage and other places for temporary storage of goods, the procedure for placing (issuing) goods to a temporary storage warehouse (from a warehouse) and other places of temporary storage of goods, including depending on the type of transport, are determined by the Government of the Kyrgyz Republic.
Article 98. General provisions on customs declaration
1. Customs declaration is carried out in accordance with chapter 17 of the Code.
2. Customs declaration is carried out in electronic and written forms.
3. The Government of the Kyrgyz Republic may determine cases other than those provided for in paragraphs 4 and 5 article 104 of the Code, when the declaration can be made in writing, as well as the features of the customs declaration:
1) if the declarant does not have the exact information required for customs declaration;
2) if the import of the Union goods into the territory of the FEZ from the rest of the territory of the Member State on whose territory the FEZ is established, and the export of the Union goods from the territory of the FEZ to the rest of the territory of the Member State on the territory of which the FEZ is established, are carried out by two or more consignments on the same conditions during the delivery period;
3) if the import of Union goods into the territory of a free warehouse from the rest of the territory of the Member State in whose territory the owner of the free warehouse is included in the Register of owners of free warehouses, and the export of Union goods from the territory of the free warehouse to the rest of the territory of the Member State in whose territory the owner of a free warehouse is included in the Register of Free Warehouse Owners, are carried out by two or more batches on the same conditions during the delivery period.
In the event that the Government of the Kyrgyz Republic, in accordance with this part, determines the specifics of the customs declaration that differ from the specifics established by the Code, customs payments, anti-dumping, countervailing, special duties are payable within the time limits established by the Government of the Kyrgyz Republic.
4. The following types of customs declaration are applied during customs declaration:
1) declaration for goods;
2) transit declaration;
3) passenger customs declaration;
4) vehicle declaration.
5. The particulars to be included in the goods declaration and the transit declaration are defined in articles 106 and 107 of the Code.
6. Documents confirming the information declared in the customs declaration are determined article 108 of the Code.
1. A customs declaration for goods may be submitted to the customs authority authorized to accept the customs declaration. The authorized state body in the field of customs affairs has the right to establish certain customs authorities for declaring certain categories of goods only if this is a necessary measure to ensure the effectiveness of control over compliance with customs legislation. In this case, the interests of trade and transport organizations should be taken into account.
2. If separate documents on the basis of which the declaration for goods is completed cannot be submitted simultaneously with the declaration for goods, at the declarant's reasoned request in writing, the customs authorities in writing allow the submission of such documents after the release of goods within the time period established article 109 of this Law.
1. Customs operations related to the registration or refusal to register a customs declaration shall be carried out by the customs authority not later than one hour of the working hours of the customs authority from the moment the customs declaration is submitted.
2. Customs authorities refuse to register a customs declaration on the grounds specified in paragraph 5 article 111 of the Code.
3. In the event of a malfunction of the information systems used by the customs authorities, caused by technical failures, disruptions in the operation of communication facilities (telecommunication networks and the Internet), a power outage, the customs authority, in the absence of grounds for refusing registration, registers the submitted customs declaration on paper without using information systems.
Features of the procedure for performing customs operations related to the registration of a customs declaration or refusal of such registration in the event of a malfunction of the information systems used by the customs authorities are established by the authorized state body in the field of customs affairs.
4. The government may establish other than those provided article 113 of the Code, the conditions for the withdrawal of the customs declaration filed in respect of the goods referred to in paragraph 3 Article 98 of this Law.
1. Preliminary customs declaration, incomplete customs declaration, periodic customs declaration, as well as declaration of goods in unassembled or disassembled form, including in incomplete or incomplete form, shall be carried out in accordance with articles 114-117 of the Code.
2. Features of preliminary customs declaration, incomplete customs declaration, periodic customs declaration, as well as declaration of goods in unassembled or disassembled form, including in incomplete or incomplete form, not regulated by the Code, are determined by the Government of the Kyrgyz Republic.
3. The Government of the Kyrgyz Republic may determine the categories of goods in respect of which the provisions of this article do not apply.
Chapter 15. Release of goods and customs operations related to the release of goods
1. The release of goods is carried out by the customs authorities in accordance with chapter 18 Code.
2. The Government of the Kyrgyz Republic may determine the specifics of customs operations related to the release of goods at the places of arrival.
3. In the cases provided by the Commission, the Government of the Kyrgyz Republic may determine the cases and conditions when the release of goods may be canceled by the customs authority upon a reasoned request of the declarant, as well as the procedure for performing customs operations related to the cancellation of the release of goods.
4. At the request of the declarant, the customs authority may put marks on the release of goods on commercial, transport (shipping) documents or on the cancellation of the release of goods on commercial, transport (shipping) documents on which marks on the release of goods are affixed.
Article 103. Deadlines for the release of goods
1. The deadline for the release of goods by the customs authority is set article 119 of the Code.
The Government of the Kyrgyz Republic may establish shorter terms for the release of goods than the terms specified in paragraphs 1 and 3 article 119 of the Code.
2. When extending the period for the release of goods in accordance with paragraphs 4-8 article 119 of the Code, the customs authority sends the declarant or customs representative a notice of such extension not later than one working day following the day the permit was issued, with the obligatory indication of the reasons on the basis of which the period for the release of goods is extended.
1. The following goods may be declared for release of goods before filing a declaration for goods in accordance with the customs procedure for release for internal consumption:
1) specified in subparagraphs 1 and 3 of paragraph 1articles 120 of the Code;
2) imported as part of the implementation of investment projects determined by the Government of the Kyrgyz Republic.
2. Provision of security for the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties is not required in relation to:
1) goods necessary for the elimination of the consequences of natural disasters, natural and man-made emergencies;
2) military products needed to carry out peacekeeping operations or to conduct exercises;
3) humanitarian and technical assistance;
4) currencies of the Member States, foreign currency, other currency valuables, precious metals, including gold, imported by the national (central) banks of the Member States and their branches;
5) other goods in cases determined by the Government of the Kyrgyz Republic.
The release of goods before the completion of the verification of customs and other documents and (or) information and upon the appointment of a customs examination is carried out in accordance with Articles 121 and 122 of the Code.
If a violation or a crime is discovered, the release of goods until the completion of proceedings on the case of violation or the completion of proceedings on a criminal case is suspended and carried out by the customs authority in the event that an official of the customs authority or the court considering such cases issues an appropriate decision in respect of the seized goods or goods, for who have been arrested.
1. Suspension of the period for the release of goods containing objects of intellectual property and the resumption of the period for the release of such goods shall be carried out in accordance with article 124 of the Code, taking into account the specifics provided for by this article.
2. If, when performing customs operations related to the placement under customs procedures of goods containing objects of intellectual property included in the unified customs register of objects of intellectual property of the Member States or the national customs register of objects of intellectual property, which is maintained by the customs authority on whose territory the goods are placed under customs procedures, the customs authority has detected signs of violation of the right holder's rights to intellectual property objects, the period for the release of such goods is suspended for ten working days.
3. At the request of the right holder or a person representing his interests or the interests of several right holders, this period is extended by the customs authority, but not more than ten working days, in the following cases:
1) provided for in paragraph 2 article 124 of the Code;
2) if the right holder or a person representing his interests or the interests of several right holders has taken samples and (or) samples of goods in respect of which a decision has been made to suspend their release, including for their research.
4. Upon the expiration of the period for suspending the release of goods containing objects of intellectual property, the period for the release of such goods shall be resumed, except for cases when documents confirming the seizure of goods, their seizure or confiscation are presented to the customs authority, or by the right holder or a person representing his interests or the interests of several right holders are presented to the customs authority documents indicating that they have taken measures to restore the legal rights and interests in respect of the suspended goods in the appropriate judicial authority.
Upon submission of the documents specified in the first paragraph of this part, the period for suspending the release of goods containing objects of intellectual property shall be extended until the relevant court decision enters into force.
5. If within ten days the customs authority has not been notified by the right holder of the initiation of legal proceedings, the goods will be released to the declarant, provided that all other conditions of import have been met.
6. The customs authorities have the right to suspend the release of goods containing objects of intellectual property that are not included in the unified customs register of the Member States of objects of intellectual property or the national customs register of objects of intellectual property, without the application of the right holder in the manner determined by the Government of the Kyrgyz Republic.
1. The customs authority refuses to release goods on the grounds specified in article 125 Code.
2. The procedure for performing customs operations related to refusal to release before the expiration of the period for the release of goods is determined by the Commission, and in the part not regulated by the Commission, by the Government of the Kyrgyz Republic.
Article 109. Conditionally released goods
1. Conditionally released goods are those specified in article 126 of the Code.
The Government of the Kyrgyz Republic may establish other cases and the procedure for classifying goods as conditionally released.
2. In cases where certificates or other documents confirming compliance with restrictions, with the exception of licenses and permits, cannot be presented to the customs authority upon the release of goods, upon a reasoned request of the declarant in writing or electronic form, the customs authorities in writing or electronic form allow the submission of such documents within the period necessary for their receipt, but not later than forty-five working days after the release of the goods, unless another period is established, necessary for their receipt. The release of goods is carried out when the declarant provides in writing or electronic form an obligation to provide documents within the prescribed period.
In cases where the licenses and permits on the basis of which the customs declaration is filled out cannot be presented when submitting the customs declaration, the customs authority allows the presentation of such documents after the release of goods in the manner and within the time limits established by the first paragraph of this part.
3. The goods specified in paragraph 2 of this article are prohibited from being transferred to third parties, including by selling them or alienating them in any other way, and in cases where restrictions on the import of these goods are established in connection with checking the quality and safety of these goods, they are prohibited. to their use (exploitation, consumption) in any form.
4. The customs authorities have the right to require the declarant to submit an obligation to comply with the restrictions established by paragraph 3 of this article, to apply seals and seals on the packaging of goods, the premises where they will be stored, before receiving the documents, and also to apply other measures to ensure compliance with these restrictions.
5. The customs authorities shall refuse to issue a permit for the submission of the documents provided for by paragraph 2 of this article after the release of goods, if the declarant has been held liable for violations in the field of customs within one year prior to applying to the customs authority.
6. After the release of the goods, the customs authority informs the declarant in writing or electronically about the refusal to issue a permit to submit the documents specified in paragraph 2 of this article no later than the day following the day of application, indicating the reason for the refusal.
SECTION IV. CUSTOMS PROCEDURES
Chapter 16. General Provisions on Customs Procedures
Article 110. Application of customs procedures
1. Depending on the purpose of the presence and use of goods in the customs territory, their export from the customs territory and (or) the presence and use outside the customs territory, the following customs procedures shall be applied to the goods:
1) release for domestic consumption;
2) export;
3) customs transit;
4) customs warehouse;
5) processing in the customs territory;
6) processing outside the customs territory;
7) processing for domestic consumption;
8) free customs zone;
9) free warehouse;
10) temporary importation (admission);
11) temporary export;
12) re-import;
13) re-export;
14) duty-free trade;
15) destruction;
16) refusal in favor of the state;
17) special customs procedure.
2. Goods placed under a customs procedure may be placed under other customs procedures or the same customs procedure for the purposes established article 127 of the Code.
3. The content of customs procedures and the provisions governing the application of customs procedures, including the conditions for placing goods under customs procedures, the conditions and procedure for using goods in accordance with customs procedures after they are placed under such customs procedures, the procedure for completing, terminating, suspending and resuming the operation of customs procedures, as well as the circumstances of the emergence and termination of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, the term and (or) features of their calculation and payment in respect of goods placed (placed) under customs procedures, or goods received ( formed), manufactured (received) in the framework of the application of customs procedures, are determined section IV of the Code, international treaties and acts in the field of customs regulation, and in cases provided for by the Code, by the Commission and (or) the Government of the Kyrgyz Republic.
SECTION V. PECULIARITIES OF THE PROCEDURE AND CONDITIONS OF MOVEMENT THROUGH THE CUSTOMS BORDER OF THE UNION OF CERTAIN CATEGORIES OF GOODS
Chapter 17. Features of the procedure and conditions for the movement of goods for personal use across the customs border of the Union
Article 111. Movement of goods by natural persons for personal use
1. Import into the customs territory and export from the customs territory of goods for personal use by individuals shall be carried out in accordance with chapter 37 of the Code, international treaties and acts in the field of customs regulation, taking into account the specifics established by this chapter.
2. When individuals move goods for personal use across the customs border, a double corridor system is applied.
The procedure for customs control of goods for personal use using the dual corridor system is determined by the Government of the Kyrgyz Republic.
3. The Government of the Kyrgyz Republic, in accordance with the Code and acts of the Commission referred to in part 1 of this article, has the right to establish more stringent cost, weight and quantity norms for the import of goods for personal use by individuals without payment of customs duties and taxes.
4. Customs authorities ensure the availability of information on the rules for the movement of goods by individuals, including by distributing information certificates in transport and tourism organizations drawn up in the state, official and foreign languages, as well as by equipping information stands at the places of customs operations in relation to goods moved by individuals.
5. Forms of a customs receipt order, on the basis of which customs duties and taxes are paid in respect of goods for personal use, are forms of strict accountability.
Article 112 The procedure for their collection
1. General provisions for the fulfillment of the obligation to pay customs duties, taxes levied at uniform rates, or customs duties, taxes levied in the form of an aggregate customs payment, are established article 270 of the Code.
2. Customs duties, taxes levied at uniform rates, or customs duties, taxes levied in the form of an aggregate customs payment, are calculated by the customs authority releasing such goods on the basis of the information declared by the declarant during customs declaration, as well as on the basis of the results of customs clearance. control.
3. Customs duties, taxes levied at uniform rates, or customs duties, taxes levied in the form of an aggregate customs payment shall be paid to the accounts specified in Part 1article 52of this Law.
4. Upon the occurrence of the circumstances specified in paragraphs 6, 7 and 15 articles 268 of the Code, customs duties, taxes levied at uniform rates, or customs duties, taxes levied in the form of an aggregate customs payment, are calculated by the customs authority in the calculation of customs duties, taxes in respect of goods for personal use.
5. The form of the specified calculation, the procedure for filling it out, making changes (additions) to such a calculation are established by the Government of the Kyrgyz Republic.
6. In case of non-fulfillment or improper fulfillment by the payer of the obligation to pay customs duties, taxes levied at uniform rates, or customs duties, taxes levied in the form of an aggregate customs payment, penalties shall be paid in the manner and terms established by article 58 of this Law.
7. The case when penalties in respect of the unfulfilled or improperly fulfilled obligation to pay customs duties, taxes levied at uniform rates, or customs duties, taxes levied in the form of an aggregate customs payment are not paid, is determined by paragraph three of clause 3 articles 270 of the Code.
8. In the event of non-fulfillment or improper fulfillment of the obligation to pay customs duties, taxes levied at uniform rates, or customs duties, taxes levied in the form of an aggregate customs payment, the customs authorities send the payer of such customs duties, taxes, as well as persons who, in in accordance with the Code, bear a joint and several obligation with the payer to pay customs duties, taxes levied at uniform rates, or customs duties, taxes levied in the form of an aggregate customs payment parts 6-13article 54 of this Law.
9. Cases when the specified Notification is not sent by the customs authorities are established by paragraph 5 articles 270 of the Code.
Other cases when the Notification is not sent by the customs authorities may be established by the Government of the Kyrgyz Republic.
10. In case of non-fulfillment of the requirements established in the Notice within the time limits specified in the Notice, as well as when the Notice in accordance with clause 5articles 270The Code is not sent, the customs authorities take measures to collect customs duties, taxes levied at uniform rates, or customs duties, taxes levied in the form of an aggregate customs payment.
The term for the collection of customs duties, taxes levied at uniform rates, or customs duties, taxes levied in the form of an aggregate customs payment, must not exceed five years from the date of release of goods for personal use.
11. Measures to collect customs duties, taxes levied at uniform rates, or customs duties, taxes levied in the form of an aggregate customs payment include the measures specified in Part 2 article 77 and article 78 of this Law.
1. Import into the customs territory and export from the customs territory of vehicles of international transportation, spare parts, equipment and supplies shall be carried out in accordance with chapters 38 and 39 of the Code, taking into account the specifics established by this article.
2. The duration of parking of vehicles of international transportation at the places of arrival in the customs territory and at the places of departure from the customs territory for carrying out customs operations in relation to air and rail transport should not exceed the time established by the technological schedule for servicing an aircraft of this type or the technological process of the railway station , respectively, if the carrier has met the requirements established by the Code, international treaties and acts in the field of customs regulation and the legislation of the Kyrgyz Republic in the field of customs.
3. The procedure for submitting information to the customs authority on the location of a temporarily imported railway vehicle of international transportation and (or) containers transported on railway vehicles, including those used for domestic transportation, is established by the authorized state body in the field of customs affairs together with the railway carrier.
4. Spare parts and equipment removed from an international transport vehicle as a result of replacement may be imported into the customs territory and exported from the customs territory simultaneously with the international transport vehicle from which they were removed. Information about such spare parts and equipment, as well as about the repairs carried out, are indicated in the declaration for the vehicle.
5. Customs procedures for temporary import (admission) and temporary export in respect of spare parts and equipment intended for the repair, maintenance or operation of the vehicle shall be completed, respectively, with the export from the customs territory or import into the customs territory of spare parts and equipment that have been removed from the vehicle. funds as a result of replacement, or spare parts and equipment that were previously placed under the customs procedure of temporary import (admission) and temporary export, or by placing these goods under another customs procedure that does not provide for their export from the customs territory or import into the customs territory, respectively.
Article 114. International postal items
1. Import into the customs territory and export from the customs territory of goods in international postal items shall be carried out in accordance with chapter 40 of the Code, acts of the Commission and this Law.
2. Customs operations in respect of goods sent by international postal items are carried out at places of international postal exchange or in other places determined by the customs authority. The places of international postal exchange, which are objects of postal communication, are determined by the authorized body in the field of postal communication.
1. Customs operations in respect of goods sent by international postal items are carried out as a matter of priority and as soon as possible. The specific terms for the performance of customs operations are determined by the authorized state body in the field of customs in agreement with the authorized body in the field of postal communications.
2. Customs declaration of goods, in respect of which a customs declaration must be submitted, is carried out by the customs authorities, in the region of activity of which the recipients or senders are located, in the manner determined by the authorized state body in the field of customs, in agreement with the authorized body in the field of postal communications.
3. Customs declaration of goods exported outside the customs territory in international postal items, in respect of which a customs declaration must be submitted, is carried out by their senders or persons acting on their behalf, before the goods are handed over to postal organizations for dispatch.
4. At the request of the customs authority, the designated postal operator shall submit to the customs authority information on identity documents of an individual - the recipient of goods for personal use sent in international mail.
5. The emergence and termination of the obligation to pay import customs duties, taxes from the designated postal operator in respect of international postal items when they are placed in the customs control zone of the place (institution) of international postal exchange, the deadline for their payment and calculation are established article 288 Code.
Article 116. Interaction between customs authorities and postal organizations
1. In order to speed up the customs declaration of goods contained in international postal items and improve the efficiency of customs control, the authorized state body in the field of customs and the authorized body in the field of postal services shall conclude an appropriate cooperation agreement.
The said agreement may provide for cases where state postal organizations perform certain functions assigned to customs authorities under the control of these authorities.
2. The authorized state body in the field of customs affairs shall promptly inform the authorized body in the field of postal communications about the rules for the import of goods into the customs territory and their export from this territory in the part related to the movement of international postal items.
1. When goods are imported into the customs territory and exported from the customs territory by pipeline transport, their temporary periodic customs declaration is allowed in accordance with article 116 of the Code, taking into account the specifics provided for by this article.
2. In the declaration for goods, it is allowed to state information based on the intention to import the approximate quantity of goods during the period of time declared by the declarant, not exceeding the validity period of the foreign trade agreement (contract), the conditional customs value (assessment), determined according to the quantity of goods planned for import to the customs territory, their consumer properties and (or) the procedure for determining the price of the specified goods provided for by the terms of the foreign trade agreement (contract) on the day of filing the declaration for goods.
3. It is allowed to file one declaration for goods imported by the same person moving goods in accordance with the terms of one customs procedure as part of the fulfillment of obligations under several foreign trade agreements (contracts), including under different terms of delivery, pricing and payment.
4. The declaration for goods shall be submitted by the declarant for a period of time not exceeding one quarter, and for natural gas - one calendar year, no later than the twentieth day of the month preceding this period.
5. If during the period of time indicated in the declaration for goods, the quantity of goods indicated in the declaration for goods accepted by the customs authority changes, it is allowed to submit an additional declaration before the start of the movement of goods declared in the additional declaration for goods.
6. The declarant is obliged to submit one or more duly completed full customs declarations for goods imported for each calendar month of delivery of goods. A complete customs declaration must be submitted no later than the twentieth day of the month following the calendar month in which the goods were delivered. Upon a reasoned request of the declarant, the customs authority shall extend the deadline for filing a full customs declaration, while such a period should not exceed ninety calendar days. Extension of the deadline for filing a full customs declaration does not extend the deadlines for payment of due amounts of customs duties and taxes.
7. If during the calendar month the goods declared for import in the declaration were not imported, the declarant is obliged to notify the customs authority in writing.
8. The obligation to pay customs payments in respect of goods transported by pipeline transport arises for the declarant from the moment the declaration for goods is registered by the customs authority.
9. The obligation to pay customs payments in respect of goods transported by pipelines shall be terminated in the following cases:
1) fulfillment of the obligation to pay customs payments and (or) their collection in the amounts calculated and payable;
2) refusal to release the goods in accordance with the chosen customs procedure - in relation to the obligation to pay customs payments that arose during the registration of the declaration for goods;
3) withdrawal of the declaration for goods and (or) cancellation of the release of goods - in relation to the obligation to pay customs payments that arose during the registration of the declaration for goods;
4) confiscation or conversion of goods into the property (income) of the state;
5) as well as in the cases established by the second and third paragraphs of clause 4 article 55, paragraph two of clause 3 and subparagraph 4 of clause 4 article 68 of the Code.
10. When importing goods transported by pipeline, import customs duties and taxes shall be paid no later than the twentieth day of the month preceding each calendar month of delivery, based on the information stated in the declaration for goods. For the purposes of calculating and paying customs duties, the rates of customs duties and taxes effective on the fifteenth day of the month preceding the month of delivery are applied.
11. Updated information about goods imported for each calendar month of delivery shall be submitted to the customs authority no later than the twentieth day of the month following each calendar month of delivery. If the amounts of payable customs duties and taxes increase as a result of clarification of information, the additional payment of the amounts must be made simultaneously with the submission of the clarified information. Penalties are not charged in this case.
12. The refund of overpaid amounts is carried out in accordance with chapter 9 of this Law.
13. When goods are moved by pipeline transport, restrictions apply on the day of registration of the goods declaration.
14. When declaring natural gas transported by pipeline transport, to confirm its quantity and quality, acts on actual deliveries of goods drawn up on the basis of readings from metering devices located in places determined by the terms of foreign trade agreements (contracts) on the basis of which such movement is carried out are used.
1. Imported and exported actual amount of electricity and (or) balance-flow as an algebraic sum of electricity flows in opposite directions along interstate transmission lines for each calendar month are subject to declaration. In the customs declaration (customs declarations), the amount of imported or exported electrical energy is indicated for each calendar month as the balance of electrical energy flow (the algebraic sum of electrical energy flows in opposite directions along all interstate power lines in operation of all voltage classes, adjusted for the amount of electricity available at movement of electrical energy losses in electrical networks) or separately actually imported or exported amount of electricity,
2. The Government of the Kyrgyz Republic establishes a list of information to be submitted to the customs authorities when moving electrical energy through power lines through the customs territory in the conditions of parallel operation of power systems, in accordance with paragraph 5 articles 291 of the Code.
3. Payment of customs payments in respect of goods imported into the customs territory and exported from the customs territory, transported through power lines, is made in the manner established article 117 of this Law.
1. Movement across the customs border of goods intended for official use by diplomatic missions and consular offices, representative offices of states at international organizations, international organizations or their representative offices enjoying privileges and (or) immunities in accordance with international treaties of the Member States with a third party and international agreements between the Member States, other organizations or their representative offices located in the customs territory, as well as goods for personal use by certain categories of individuals enjoying privileges and (or) immunities in accordance with international treaties of the Member States with a third party and international treaties between Member States shall be carried out in the manner and under the conditions which are installed chapter 42 of the Code, taking into account the specifics established by this chapter.
2. In cases where, in accordance with international treaties of the Kyrgyz Republic, for foreign persons specified in part 1 of this article, there are more preferential rules for the import of goods into the customs territory or their export from the customs territory than those established chapter 42 of the Code, the rules of international treaties of the Kyrgyz Republic are applied.
3. Customs declaration of goods transported by the persons referred to in paragraph 1 of this article is carried out by submitting to the customs authority a written application drawn up in any form in two copies (hereinafter referred to as the application), certified by the seal of the representative office and signed by the head of the representative office or a person authorized by him, containing the following information:
1) the name of the customs body;
2) the number and date of the transport document, according to which the goods are moved across the customs border;
3) brief information about the product.
4. Simultaneously with the application, transport (transportation) documents are submitted.
5. A person who sends (receives) goods intended for the official use of a representative office shall present to the customs authority an identity document, as well as a document confirming the status of a person, or a power of attorney (annual or one-time), on which an imprint of the seal of the representative office must be affixed and signature of the head of the representative office or other authorized official of the representative office.
The movement across the customs border of goods transported from one part of the customs territory of the Union to another part of the customs territory of the Union through the territories of states that are not members of the Union shall be carried out in accordance with chapter 43 of the Code.
Chapter 23. General provisions on customs control
Article 121. Conducting customs control
1. Customs control is carried out by the customs authorities in accordance with the Code, international treaties and acts in the field of customs regulation and the legislation of the Kyrgyz Republic in the field of customs.
2. Customs control is carried out in relation to the objects of customs control, determined article 311 of the Code, with the use of forms of customs control and (or) measures to ensure the conduct of customs control.
3. The procedure for conducting customs control using the forms of customs control and (or) measures that ensure the conduct of customs control is determined by the Code, and in the part not regulated by the Code, or in the cases provided for by it - in accordance with the legislation of the Kyrgyz Republic in the field of customs.
The procedure for applying the forms of customs control and measures that ensure the conduct of customs control is established by the Government of the Kyrgyz Republic.
4. When conducting customs control, customs authorities proceed from the principle of selectivity and are limited only to those forms of customs control, as well as measures that ensure the conduct of customs control, which are sufficient to ensure compliance with international treaties and acts in the field of customs regulation and the legislation of the Kyrgyz Republic in the field of customs .
When choosing the forms of conducting customs control and (or) measures that ensure the conduct of customs control, the customs authorities use technical means of customs control, a preliminary analysis of information in order to prevent damage to declarants, carriers and other persons associated with storage goods, demurrage of vehicles, an increase in the period for the release of goods, unless this is caused by emergency circumstances related to the identified signs of serious violations in the field of customs and the need to take comprehensive measures to detect and suppress these violations.
5. When choosing objects of customs control, forms of customs control and (or) measures that ensure the conduct of customs control, a risk management system is used.
6. Customs control is carried out by customs officials authorized to conduct customs control in accordance with their official (functional) duties.
The authorized state body in the field of customs affairs may establish cases of application of forms of customs control and (or) measures that ensure the conduct of customs control through the information systems of customs authorities without the participation of officials of customs authorities.
7. Customs control is carried out during the period when goods are under customs control, determined in accordance with article 14 of the Code.
In case of preliminary customs declaration and periodic customs declaration, customs control in relation to the objects of customs control specified in paragraph five article 311 of the Code, is carried out from the moment of registration of the customs declaration.
After the occurrence of the circumstances specified in paragraphs 7-15 article 14 of the Code, customs control may be carried out until the expiration of five years from the date of occurrence of such circumstances.
8. Customs control over the activities of persons included in the registers of persons carrying out activities in the field of customs or the register of authorized economic operators may be carried out up to the expiration of five years from the date of their exclusion from such registers.
9. When conducting customs control, the customs authorities do not require any permits, instructions or resolutions of other state bodies for its implementation.
10. Customs control is carried out in customs control zones and other places where goods are (should or may be) located, including vehicles for international transportation and vehicles for personal use subject to customs control, documents and (or) information systems, containing information about such products.
Article 122. Control of the customs value of goods exported from the customs territory
Control of the customs value of goods exported from the customs territory is carried out in the manner determined by the Government of the Kyrgyz Republic.
Article 123. Features of customs control after the release of goods in relation to conditionally released goods
1. Customs control after the release of goods in respect of conditionally released goods referred to in paragraph 1article 126 of the Code, is carried out taking into account the features established article 316 of the Code.
2. Customs control after the release of goods in respect of conditionally released goods referred to in paragraph 1 article 126 of the Code is carried out by the customs authorities at least once a year.
1. In order to improve the efficiency of customs control, customs authorities interact with other controlling state bodies.
2. The general coordination of the conduct of control in respect of goods transported across the customs border and subject to control by other state bodies exercising state control (supervision) at the customs border shall be provided by the customs authorities.
The procedure for the interaction of customs authorities with state bodies exercising state control (supervision) at the customs border is determined by authorized state bodies.
3. Customs authorities and state authorities of the Member States exercising state control (supervision) at the customs border may exchange documents and (or) information (information) necessary for customs and other types of state control (supervision), using information systems .
4. In order to expedite the implementation of state control (supervision) when goods are moved across the customs border, customs inspection may be carried out with the participation of state bodies exercising state control (supervision) at the customs border.
Article 125. Customs control zones
1. In order to implement measures related to the conduct of customs operations and customs control, in accordance with the Code and this Law, customs control zones are created.
2. The zones of customs control are the places of movement of goods across the customs border, the territory of temporary storage warehouses, customs warehouses, free warehouses, the territory of duty-free shops and other places determined by the customs authority.
3. The procedure for the creation and designation of customs control zones, as well as the legal regime of the customs control zone are determined by the Government of the Kyrgyz Republic.
Article 126. Exemption from the use by customs authorities of certain forms of customs control
Exemption from the use by customs authorities of certain forms of customs control is established article 321 of the Code.
Chapter 24. Forms of customs control and their application
Article 127. Forms of customs control
When conducting customs control, customs authorities apply the following forms of customs control:
1) obtaining explanations;
2) verification of customs and other documents and (or) information;
3) customs inspection;
4) customs inspection;
5) personal customs inspection;
6) customs inspection of premises and territories;
7) customs check.
Article 128. Obtaining explanations
Obtaining explanations - a form of customs control, which consists in the receipt by officials of customs authorities of information relevant to customs control from carriers, declarants and other persons who have such information.
Article 129. Verification of customs and other documents and (or) information
1. Verification of customs and other documents and (or) information - a form of customs control, which consists in checking documents and information specified in article 324 of the Code.
2. Verification of customs and other documents and (or) information in relation to the customs declaration, documents confirming the information declared in the customs declaration, information declared in the customs declaration and (or) contained in the documents submitted to the customs authorities may be carried out both before and after and after the release of goods.
3. In cases of detection of violations and (or) inconsistencies of documents and (or) information confirming the information declared in the customs declaration and contained in the documents submitted to the customs authorities, the customs authority checks the customs and other documents and (or) information after the release of goods with the obligatory notification of the person about the conduct of such a form of customs control.
The notification shall be sent in writing no later than five working days from the date of detection of a violation and (or) inconsistency of the documents confirming the information declared in the customs declaration.
The notice may be given to the head or other authorized representative of the organization, or to an individual in person against receipt or in any other way confirming the fact and date of receipt of the notice. If the said persons evade receiving the notice, it shall be sent by registered mail.
4. Verification of customs and other documents confirming the information declared in the customs declaration, started before the release of goods, is carried out in accordance with article 325 of the Code.
5. Verification of customs and other documents confirming the information declared in the customs declaration, started after the release of goods, or in other cases of application of this form of customs control, is carried out in accordance with article 326of the Code, except for the verification of customs, other documents and (or) information in the case provided for in paragraph 10 articles 324 of the Code.
When conducting an inspection of customs and other documents confirming the information declared in the customs declaration that began after the release of goods, or in other cases of applying this form of customs control, the customs authority has the right to request and receive documents and (or) information necessary for customs control, in accordance with article 340 of the Code.
6. The results of the verification of customs and other documents and (or) information, which began after the release of goods, or in other cases, are drawn up in the manner determined by the Government of the Kyrgyz Republic.
Article 130. Customs inspection
1. Customs inspection - a form of customs control, which consists in conducting a visual inspection of goods, including vehicles and luggage of individuals, cargo containers, customs seals, seals and other means of identification, without opening cargo spaces (compartments) of vehicles and packaging of goods , dismantling, dismantling, violation of the integrity of the inspected objects (including the luggage of individuals) and their parts in other ways, with the exception of such an inspection carried out during customs control in the form of a customs inspection of premises and territories.
2. The procedure for conducting a customs inspection by customs officials is determined by the Government of the Kyrgyz Republic.
Article 131. Customs inspection
1. Customs inspection - a form of customs control, which consists in conducting an inspection and performing other actions in relation to goods, including vehicles and luggage of individuals, with the opening of the packaging of goods, cargo spaces (compartments) of vehicles, containers, containers or other places in which goods are or may be located, and (or) with the removal of customs seals, seals or other means of identification applied to them, disassembly, dismantling or violation of the integrity of the objects and their parts inspected by other means.
2. Customs inspection is carried out:
1) if there are grounds to believe that a person moving goods and vehicles is importing into the customs territory or exporting from the customs territory goods associated with prohibitions and restrictions, or a person is moving goods and vehicles in violation of international treaties and acts in the field of customs regulation and this Law;
2) on the basis of an application by the declarant or another person having authority in relation to the goods;
3) in the presence of unreliable information declared in the customs declaration and other documents submitted during the customs declaration of goods that influenced the decision to release the goods;
4) in order to comply with restrictions on the use and disposal of conditionally released goods;
5) based on the results of risk management system profiles;
6) based on the results of customs control using technical means of customs control;
7) based on the results of the customs inspection.
3. Customs inspection is the actions of customs officials related to:
1) with the opening of the packaging of goods or the cargo space of a vehicle or containers, containers and other places where goods are or may be located in violation of the means of identification imposed on them, disassembly, dismantling or violation of the integrity of the objects and their parts inspected by other means;
2) with a comparison of the information contained in the documents submitted when moving goods and vehicles and when performing customs operations in respect of goods and vehicles;
3) with a comparison of the conformity of the actual data on the goods with the declared information or submitted documents.
4. The procedure for carrying out customs inspection by officials of the customs bodies is determined by the Government of the Kyrgyz Republic.
Article 132. Personal customs inspection
1. Personal customs inspection - a form of customs control, which consists in conducting an inspection of individuals.
2. A personal customs search may be carried out only in respect of individuals crossing the customs border and being in the customs control zone or the transit zone of an international airport, if there are sufficient grounds to believe that such persons hide with them and do not voluntarily release goods transported through the customs border in violation of international treaties and acts in the field of customs regulation, this Law.
3. A personal customs search is carried out in order to identify from individuals, specified in part 2 of this article, hidden goods transported across the customs border in violation of international treaties and acts in the field of customs regulation, the legislation of the Kyrgyz Republic in the field of customs, and is exclusive form of customs control.
4. Personal customs examination is carried out by decision of the head (head) of the customs body, the deputy head (deputy head) of the customs body authorized by him, or persons replacing them.
In cases established by the authorized state body in the field of customs, a personal customs search is carried out by decision of the head (head) of the subdivision of the customs body authorized to conduct customs control, the deputy head (deputy head) of the subdivision of the customs body authorized by him, or persons replacing them.
The said decision shall be made in writing.
5. A personal customs search is carried out by officials of the customs body of the same sex as the person in respect of whom a personal customs search is being carried out, in the presence of two witnesses of the same gender in an isolated room that meets sanitary and hygienic requirements. Access to the premises by natural persons, except for those specified in this article, and the possibility of observing the conduct of personal customs inspection by other natural persons shall be excluded.
Examination of the body of an individual, in respect of which a personal customs examination is carried out, is carried out only by a medical worker, using, if necessary, special medical equipment.
When conducting a personal customs examination of a minor or incapacitated natural person, his legal representatives (parents, adoptive parents, guardians or trustees) or persons accompanying him must be present.
6. Before the start of a personal customs inspection, an official of the customs authority is obliged to familiarize an individual with the decision to conduct a personal customs inspection and his rights during such a personal customs inspection, and also invite him to voluntarily release goods transported across the customs border in violation of international treaties and acts in the field of customs regulation, this Law.
The fact of familiarization of an individual with the decision to conduct a personal customs examination shall be certified by this individual by affixing an appropriate inscription in the decision to conduct such a personal customs examination. If an individual refuses to affix such an inscription, a corresponding mark is made on the decision to conduct a personal customs search, certified by the signatures of an authorized official of the customs body who announced the decision to conduct such a personal customs search, and witnesses present during the personal customs search.
7. The actions of an official of the customs body during a personal customs search must not infringe on the honor and dignity of an individual subject to a personal customs search, and cause harm to the health and damage to the property of this individual.
8. An individual, in respect of which a personal customs examination is carried out, has the right:
1) get acquainted with the decision to conduct a personal customs examination and the procedure for its conduct before the start of a personal customs examination;
2) familiarize yourself with your rights and obligations;
3) give explanations and file motions;
4) voluntarily hand over goods concealed with them, moved across the customs border in violation of international treaties and acts in the field of customs regulation, this Law;
5) make a statement with the obligatory inclusion of it in the act of personal customs inspection by the official of the customs body conducting the personal customs inspection;
6) use their native language and the services of an interpreter;
7) get acquainted with the act of personal customs inspection upon completion of its preparation and make statements in it in writing;
8) appeal against the actions of officials of the customs authority, conducting a personal customs inspection, in accordance with this Law.
9. In the course of a personal customs search, the individual in respect of whom it is carried out and his legal representative are obliged to comply with the legal requirements of the official of the customs body conducting the personal customs search.
10. The results of the personal customs inspection are documented by drawing up an act of personal customs inspection, the form of which is determined by the Commission.
The specified act must be drawn up during the personal customs inspection or within one hour after its completion.
11. The act of personal customs search shall be signed by the official of the customs body who conducted the personal customs search, by the natural person in respect of whom the personal customs search was carried out, or by his legal representative, or by the person accompanying him, by witnesses, and when examining the body of an individual, in in respect of which a personal customs examination was carried out - also by a medical worker.
12. The act of personal customs examination is drawn up in two copies, one of which is handed over to the individual, in respect of whom the personal customs examination was carried out, to his legal representative or person accompanying him immediately after its preparation.
Article 133. Customs inspection of premises and territories
1. Customs inspection of premises and territories - a form of customs control, which consists in conducting a visual inspection of premises and territories, as well as goods and (or) documents located in the indicated places.
2. Customs inspection of premises and territories is carried out by customs authorities for the purposes and in the manner established article 330 of the Code.
3. Conducting a customs inspection of premises and territories in residential premises is allowed only on the basis of a judicial act in accordance with the legislation of the Kyrgyz Republic.
4. Customs inspection of premises and territories is carried out upon presentation of an order to conduct a customs inspection of premises and territories and an official certificate of an official of the customs body.
The form of an order to conduct a customs inspection of premises and territories is determined by the Government of the Kyrgyz Republic.
5. In case of denial of access to the premises and to the territory, officials of the customs authorities shall have the right to enter the premises and to the territory with the suppression of resistance and (or) with the opening of locked premises in accordance with the legislation of the Kyrgyz Republic.
6. A special procedure for access to individual facilities is carried out in the manner determined by the Government of the Kyrgyz Republic.
7. Customs inspection of premises and territories must be carried out as soon as possible, necessary for its implementation, and may not last more than one working day. The specified period may be extended for the period necessary to complete the customs inspection of premises and territories, but not exceeding three working days.
1. In order to verify compliance by persons with the requirements established by the Code, international treaties and acts in the field of customs regulation and the legislation of the Kyrgyz Republic in the field of customs, in accordance with article 331 of the Code, the customs authorities conduct a customs check after the release of goods.
2. A customs check is carried out by officials of subdivisions of the authorized state body in the area of customs affairs and customs bodies authorized to conduct customs checks.
3. Customs authorities carry out in-house and field customs checks in accordance with Articles 332 and 333 of the Code and Articles 135 and 136 of this Law.
4. In order to study issues that require special knowledge and skills, and to obtain consultations by officials of customs bodies, officials of other state bodies of the Kyrgyz Republic may be involved in a customs check.
5. When establishing during the course of a customs inspection the signs of a violation or crime, the customs authorities take measures in accordance with the legislation of the Kyrgyz Republic.
6. The procedure for adoption by the customs body of decisions based on the results of a customs inspection is determined by the Government of the Kyrgyz Republic.
7. Financing of customs inspections is carried out at the expense of the republican budget of the Kyrgyz Republic.
Article 135. Desk customs check
1. The procedure for organizing, conducting and formalizing the results of cameral customs inspections, the forms of documents related to the conduct of customs inspections, and the requirements for their preparation are established by the Government of the Kyrgyz Republic.
2. The period for conducting a desk audit is not limited.
3. A desk customs inspection may be carried out within five years from the date of occurrence of the circumstances specified in paragraphs 7-15 article 14 of the Code.
Article 136. Exit customs check
1. Field customs checks may be carried out within five years from the date of occurrence of the circumstances specified in paragraphs 7-15 article 14 of the Code.
In addition to those specified in paragraph 2 article 333 of the Code, the customs authorities may conduct the following types of additional field customs checks:
control exit customs check - check of elimination by the person in respect of whom the check was carried out of the violations noted by the previous exit customs check;
on-site customs re-inspection - an inspection carried out on the basis of a request from the person, in respect of whom the inspection was carried out, about disagreement with the results of an on-site customs inspection.
2. Control field customs check is carried out in order to verify the elimination by the person in respect of whom the check was carried out of the violations revealed by the previous field customs check, and cannot go beyond this purpose.
A control field customs check may be carried out only after the expiration of the period given to the person in respect of whom the check was carried out to eliminate the noted violations.
The procedure for conducting a control field customs check is determined by the Government of the Kyrgyz Republic.
3. An on-site customs re-inspection is carried out only in case of disagreement of the person in respect of whom the inspection was carried out with the results of the on-site customs inspection, as well as in order to clarify some points related to the on-site customs inspection that are not reflected or are not clearly reflected in the act.
The basis for conducting an on-site customs re-inspection is the appeal of the person in respect of whom the inspection was carried out about disagreement with the results of an on-site customs inspection to the authorized state body in the field of customs.
When conducting an on-site customs re-inspection, it is prohibited to conduct an inspection on all issues of an on-site customs inspection. Only the contested result of the on-site customs inspection is subject to re-examination.
The procedure for conducting an exit customs re-check is determined by the Government of the Kyrgyz Republic.
4. An on-site customs inspection is appointed by the head or deputy head of the authorized state body in the area of customs affairs by making a decision (issuing an order) to conduct an on-site customs inspection.
5. Form of the decision (instruction) to conduct an on-site customs inspection, other information, in addition to the information specified in paragraph 6 article 333 of the Code to be specified in the decision (instruction) on conducting an on-site customs inspection, as well as the procedure for making changes (additions) to the information specified in subparagraphs 5-9 of paragraph 6 article 333 of the Code are established by the Government of the Kyrgyz Republic.
6. The Government of the Kyrgyz Republic may establish other grounds for the appointment of unscheduled field customs inspections than the grounds specified in paragraph 16 article 333 of the Code.
7. The period of suspension of the on-site customs inspection may not exceed nine months. If the check was suspended due to the need to conduct a counter unscheduled field customs check, conduct a customs examination, send requests to the competent authorities of the Member States or states that are not members of the Union, restore by the person being checked the documents necessary for carrying out the field customs check, submit additional documents related to the period under review, affecting the conclusions based on the results of an on-site customs inspection, the suspension period may be extended up to six months by decision of the head or deputy head of the authorized state body in the field of customs.
The procedure for suspending an on-site customs inspection is established by the Government of the Kyrgyz Republic.
8. The results of the on-site customs inspection are formalized by drawing up a customs document (act), the form of which is established by the Government of the Kyrgyz Republic.
9. The customs document (act) drawn up when drawing up the results of the on-site customs check may contain other information that affects the results of the on-site customs check, if any.
10. An on-site customs check is not carried out in relation to individuals, with the exception of individual entrepreneurs and private entrepreneurs registered in accordance with the legislation of the Kyrgyz Republic.
1. Access of officials of customs bodies and officials of other state bodies involved in the conduct of a customs inspection to the living quarters of the person being inspected is carried out on the basis of a judicial act in accordance with article 334 of the Code.
2. The person being inspected shall be obliged to allow the officials of the customs authorities directly conducting the customs inspection to the objects being inspected upon presentation by these persons of service certificates and a decision (instruction) to conduct an on-site customs inspection.
3. Illegal obstruction of the access of officials of the customs bodies to the object of the person being checked is recognized as a customs offense and entails liability under the legislation of the Kyrgyz Republic.
4. In the event of an unjustified refusal of the person being inspected to provide access to officials of the customs authority conducting an on-site customs check and officials of other state bodies of the Member States involved in the conduct of an on-site customs check on the object of the person being checked, an act shall be drawn up in the presence of two witnesses.
The form of the act is established by the authorized state body in the field of customs.
The act is signed by the officials conducting the on-site customs inspection, by the person being inspected or his representative, as well as witnesses. A copy of this act is handed over to the person being checked or his representative.
If the person being checked or his representative refuses to sign the act, the official conducting the on-site customs check shall make an appropriate entry to that effect in the said act. The verified person has the right to give a written explanation of the reason for refusing to sign the act.
5. In case of refusal of the inspected person to provide access to the facility of the inspected person to officials of the customs body conducting an on-site customs inspection, and officials of other state bodies of the Kyrgyz Republic involved in participating in an on-site customs inspection, in cases not provided for in paragraph 3 articles 334 of the Code, they have the right to enter this object with the suppression of resistance and (or) with the opening of locked premises in the presence of two witnesses.
6. If it is necessary to conduct a customs check in the residential premises of the person being checked, such a check is allowed only on the basis of a judicial act.
1. The rights and obligations of officials of the customs authority during the customs inspection are established article 335 of the Code.
2. When conducting a customs check, officials of the customs body may conduct an inventory or require the person being checked to conduct an inventory of goods in cases and in the manner determined by the Government of the Kyrgyz Republic.
3. The Government of the Kyrgyz Republic may establish other than those provided article 335 of the Code, the rights and obligations of an official of the customs authority during a customs check.
4. The rights and obligations of the person being checked during the customs check are established article 336 of the Code.
Chapter 25. Measures to ensure the conduct of customs control and their application
Article 139. Measures to ensure the conduct of customs control
1. When conducting customs control, depending on the objects of customs control, the customs authorities shall have the right to apply the article 338 of the Code of Measures Ensuring the Carrying out of Customs Control.
Other measures that ensure the conduct of customs control may be established by the Government of the Kyrgyz Republic.
2. The procedure for the application by officials of the customs body of measures that ensure the conduct of customs control is established by the Government of the Kyrgyz Republic.
3. Vehicles carrying goods placed under the customs procedure of customs transit are subject to identification by customs authorities by applying electronic seals.
The procedure for the use by customs authorities of means of identification in the form of electronic seals, the amount of the fee for applying electronic seals are established by the Government of the Kyrgyz Republic.
The procedure for the use of identification means used by the customs authorities and the requirements for them, as well as the identification of foreign goods placed under the customs procedure of a free customs zone and the customs procedure of a free warehouse, are established by the authorized state body in the field of customs.
4. In order to reduce the time of customs control and increase its efficiency, customs authorities may use information systems, as well as technical means of customs control, the list and procedure for the application of which are established by the Government of the Kyrgyz Republic.
5. Customs authorities have the right to apply customs escort in the manner and under the conditions established article 343 of the Code.
6. Customs escort is carried out by officials of customs bodies or organizations determined by the authorized state body in the field of customs, in accordance with the legislation of the Kyrgyz Republic.
Regardless of the fulfillment of the conditions set article 146 of the Code, the customs authorities have the right to apply customs escort:
based on the results of using the risk management system;
in cases of delivery of goods for temporary storage outside the customs control zone.
The procedure for organizing customs escort is established by the Government of the Kyrgyz Republic.
7. The route of transportation of goods is established in accordance with article 344 of the Code.
The procedure for performing customs operations related to the establishment, change and observance of the route for the transportation of goods in relation to goods under customs control and transported through the customs territory without being placed under the customs procedure of customs transit is determined by the authorized state body in the field of customs.
8. If a route for the transportation of goods is established in respect of goods transported through the customs territory by customs authorities using information systems and technical means of customs control that provide remote control over the movement of vehicles and compliance with the established route for the transportation of goods, a fee may be charged in the amount and procedure determined by the Government of the Kyrgyz Republic.
9. Customs authorities keep records of goods under customs control, including using the information systems of customs authorities, in the manner determined by the authorized state body in the field of customs.
10. Registration of declarants, as well as cases and procedure for the introduction of such registration are determined by the authorized state body in the field of customs.
11. When conducting customs control, the customs authorities are allowed to engage for the performance of certain actions a specialist who is not interested in the results of such actions and has the special knowledge and skills necessary to assist the customs authorities, in accordance with article 346 of the Code.
12. The procedure for checking the availability of a goods accounting system that meets the established requirements and is compatible with the information system of the customs authorities, as well as the procedure for keeping goods accounting, are established by the authorized state body in the field of customs affairs.
Chapter 26. General provisions on customs authorities
Article 140. The system of customs authorities. Officials of the customs authorities
1. The system of customs authorities is formed by the authorized state body in the field of customs, determined by the Government of the Kyrgyz Republic, customs authorities subordinate to it, as well as state enterprises created to assist customs authorities in increasing the efficiency of the implementation of the tasks assigned to them.
The authorized state body in the field of customs affairs and customs bodies subordinate to it have the status of a paramilitary law enforcement body.
2. The authorized state body in the field of customs is a body exercising direct management of the customs business and exercising its powers directly and through customs bodies subordinate to it, as well as state enterprises created to assist customs bodies in increasing the efficiency of the implementation of the tasks assigned to them.
General management of the customs business in the Kyrgyz Republic is carried out by the Government of the Kyrgyz Republic.
3. Regulations on the authorized state body in the field of customs affairs and the management scheme of the authorized state body in the field of customs affairs are approved by the Government of the Kyrgyz Republic.
Regulations on customs authorities are approved by the authorized state body in the field of customs.
Creation, liquidation and reorganization of customs bodies are carried out by decision of the authorized state body in the field of customs.
Establishment, reorganization and liquidation of state enterprises created to assist the customs authorities in increasing the efficiency of the implementation of the tasks assigned to them, are carried out by decision of the Government of the Kyrgyz Republic.
State enterprises created to assist customs authorities in increasing the efficiency of the implementation of the tasks assigned to them, operate on the basis of charters approved by the Government of the Kyrgyz Republic.
4. Only citizens of the Kyrgyz Republic who do not have the citizenship of a foreign state and who, by virtue of their business and moral qualities, level of education and state of health, can perform the tasks assigned to the customs authorities of the Kyrgyz Republic, may be officials of the customs authorities.
5. The procedure and conditions for serving in the system of customs authorities are established in accordance with the legislation of the Kyrgyz Republic on service in the customs authorities of the Kyrgyz Republic.
6. Officials of the customs bodies are provided to wear uniforms with the assignment of special ranks in accordance with the procedure established by the legislation of the Kyrgyz Republic. The form of the specified clothing, the rules for wearing uniforms, insignia and norms for supplying clothing allowances to customs officers are established by the Government of the Kyrgyz Republic. Uniforms are issued free of charge.
Article 141. Tasks and functions of customs authorities
1. Customs authorities ensure the fulfillment of tasks and functions, as well as the implementation of the rights and obligations established by the Code and this Law.
By decision of the Government of the Kyrgyz Republic, customs authorities may be assigned other tasks and functions, as well as rights and obligations not established by the Code and this Law.
2. The assignment of other tasks and functions to the customs bodies by state bodies, except for the highest bodies of legislative and executive power of the Kyrgyz Republic, is not allowed.
No state bodies, except for the highest bodies of legislative and executive power of the Kyrgyz Republic, are entitled to make decisions affecting the competence of the customs authorities, perform their functions without appropriate permission, or otherwise interfere in the activities of the customs authorities.
Article 142. Flag and emblem of customs authorities
1. The authorized state body in the field of customs has a flag and an emblem. It is allowed to place the emblem on vehicles of the customs authorities.
The description and drawings of the flag and emblem of the authorized state body in the field of customs are approved by the Government of the Kyrgyz Republic.
2. Emblems of customs authorities and other subdivisions subordinate to the authorized state body in the field of customs shall be approved by the authorized state body in the field of customs.
Article 143. Responsibility of customs authorities and their officials
1. Customs authorities are liable for damage caused by unlawful decisions, actions (inaction), in accordance with the legislation of the Kyrgyz Republic.
2. Losses caused to persons by unlawful decisions, actions (inaction) of customs authorities or their officials shall be subject to compensation in accordance with the legislation of the Kyrgyz Republic.
3. Losses caused to persons by lawful decisions, actions of officials of customs bodies shall not be subject to compensation, except for the cases provided for by the legislation of the Kyrgyz Republic.
4. For unlawful decisions, actions (inaction), officials of the customs bodies bear disciplinary, material, criminal liability and liability for violations in accordance with the legislation of the Kyrgyz Republic.
Article 144. Working hours of customs authorities
1. The working hours of customs bodies are established by the authorized state body in the field of customs affairs.
2. The working hours of customs authorities at checkpoints across the State Border of the Kyrgyz Republic, which are located at the same location as the checkpoints of neighboring states, should, if possible, coincide with the working hours of customs authorities of neighboring states.
3. At a reasoned request of an interested person and if the necessary conditions exist, individual customs operations may be performed outside the working hours of customs authorities.
1. Financing, material and technical support for the activities of customs authorities, as well as the payment of monetary allowances to officials of customs authorities are carried out at the expense of the republican budget, other sources provided for by the legislation of the Kyrgyz Republic, as well as grants (gratuitous assistance) in the form of technical assistance from foreign states and international organizations.
2. Monetary allowance of customs officials consists of:
1) official salary;
2) salary according to the assigned special rank;
3) allowances for length of service, knowledge of a foreign language and other allowances;
4) the cost of the food ration, if it is not issued in kind.
3. Officials of customs bodies are annually provided with material assistance in the amount of three monthly salaries.
4. Officials of customs bodies are paid bonuses in the manner and in the amount established by the authorized state body in the field of customs.
5. Based on the results of a calendar year, officials of customs authorities may be paid a one-time monetary remuneration in the amount of up to two salaries in cash.
6. Officials of customs authorities are provided with food rations. The rate of issuance of a food ration or the amount of monetary compensation for a food ration, if it is not issued in kind, is determined by the Government of the Kyrgyz Republic.
Article 146. Receipt and provision of information by customs authorities
1. Information received by the customs authorities from state authorities and (or) other persons in accordance with the Code, international treaties and acts in the field of customs regulation, other international treaties of the Kyrgyz Republic, this Law and other legislation of the Kyrgyz Republic, is used by the customs authorities solely to fulfill tasks and functions assigned to them.
2. Customs bodies of the Kyrgyz Republic, their officials, as well as other persons who have received information in accordance with part 1 of this article, shall not be entitled to disclose, use for personal purposes or transfer to third parties, including state bodies of the Kyrgyz Republic, information constituting state, commercial, tax, banking and other secrets (secrets) protected by the legislation of the Kyrgyz Republic, as well as other confidential information, except for the cases established by part 3 of this article.
3. Customs authorities provide information to the following state authorities of the Kyrgyz Republic:
1) the Jogorku Kenesh of the Kyrgyz Republic, the Government of the Kyrgyz Republic, the Accounts Chamber of the Kyrgyz Republic, the State Financial Intelligence Service under the Government of the Kyrgyz Republic - in cases established by the legislation of the Kyrgyz Republic regulating their activities;
2) to courts in the course of judicial proceedings - upon their request;
3) law enforcement agencies of the Kyrgyz Republic - only on the facts of criminal cases, exclusively in relation to persons who have committed crimes in the field of customs;
4) to the authorized state body for bankruptcy cases, the administrator (temporary administrator, special administrator, conservator, external manager) - in order to exercise their powers provided for by the legislation of the Kyrgyz Republic in the field of bankruptcy, only for those entities in respect of which bankruptcy proceedings have been initiated;
5) to the authorized state body implementing the state antimonopoly policy within the framework of consideration of cases on agreements, concerted actions (cartels) aimed at restricting competition and unfair competition;
6) an authorized state body that has the functions and powers to regulate customs and tax legal relations, conduct customs and tax policy, in order to implement the tasks and functions assigned to it by the legislation of the Kyrgyz Republic;
7) tax service bodies - for the purpose of fulfilling their duties, stipulated by the tax legislation of the Kyrgyz Republic;
8) Commissions and customs authorities of the Member States - in accordance with international treaties and acts within the Union, subject to the provisions chapter 49Code;
9) customs, tax or law enforcement authorities of other states that are not members of the Union - in accordance with international agreements on mutual cooperation between customs, tax or law enforcement authorities that have entered into force in accordance with the established procedure, to which the Kyrgyz Republic is a party;
10) to the state body of official statistics - in order to implement the tasks and functions assigned to it by the legislation of the Kyrgyz Republic.
The customs authorities provide information to the bodies specified in paragraphs 1-9 of this part only upon their official requests, and to the state body of official statistics - on the basis of concluded interdepartmental agreements.
4. For the disclosure of information constituting a commercial secret or being confidential, the customs authorities and their officials shall be liable in accordance with the legislation of the Kyrgyz Republic.
5. Information received in accordance with part 3 of this article is not subject to disclosure and dissemination.
Article 147. Locations of customs bodies
1. Locations of customs authorities are determined by the authorized state body in the field of customs based on the volume of the flow of goods, the intensity of development of foreign economic relations of individual regions, the needs of transport and logistics organizations, participants in foreign economic activity.
2. The customs authorities shall be located in the premises directly owned by the customs authorities.
Customs authorities may be located on the territory and (or) in the premises of airports, railway stations, places of international postal exchange, as well as on the territory and (or) in premises belonging to persons carrying out activities in the field of customs, authorized economic operators and subjects of foreign economic activity .
In these cases, the necessary territories and (or) premises are provided to the customs authorities free of charge.
Article 148. Customs infrastructure
1. The customs infrastructure includes buildings, structures, premises, open areas equipped with technical means of customs control, engineering, information, telecommunication systems and means of their support (hereinafter referred to as elements of the customs infrastructure), and social facilities that ensure the activities of customs authorities.
2. Elements of the customs infrastructure may be located in the places specified in paragraph 2 article 353 of the Code.
Standard requirements for the arrangement and technical equipment of the elements of the customs infrastructure located in the places of movement of goods across the customs border are determined in accordance with paragraph 3 article 353 of the Code.
3. Requirements for the arrangement and technical equipment of the elements of the customs infrastructure located at the locations of customs authorities and enterprises (institutions) included in the system of customs authorities, in other places on the territory of which customs operations can be carried out and customs control can be carried out, are established by the Government of the Kyrgyz Republic. Republic.
4. For the purposes set out in paragraph 5 article 353 of the Code, the customs authorities shall submit to the Commission information summarized for a certain period of time on the movement of goods and vehicles across the customs border, with the exception of information classified in accordance with the legislation of the Kyrgyz Republic as a state secret (state secrets) or information of limited distribution.
The composition of the specified information, its structure and format, as well as the frequency and procedure for their provision are determined by the Commission.
5. In order to develop the elements of the customs infrastructure, the objects of the customs infrastructure may be transferred for operational management in the manner prescribed by the legislation of the Kyrgyz Republic.
Article 149. Exchange of documents and (or) information
1. Exchange of documents and (or) information in cases provided for by the Code, other international treaties and acts in the field of customs regulation, this Law, between customs authorities and declarants, carriers, persons carrying out activities in the field of customs, authorized economic operators and other by persons performing customs operations is carried out in electronic form or by submitting (sending) documents and (or) information on paper.
2. The exchange of electronic documents and (or) information in electronic form is carried out through the interaction of information systems of customs authorities and information systems of persons specified in part 1 of this article, or using Internet resources.
3. The exchange of documents and (or) information by submitting (sending) documents and (or) information on paper is carried out if there is no technical possibility of exchanging documents and (or) information in electronic form, as well as in cases provided for by the Code, other international contracts and acts in the field of customs regulation.
Article 150. Maintenance of customs statistics, use and provision of customs statistics data
1. Customs authorities maintain customs statistics, which include customs statistics on foreign trade in goods with states that are not members of the Union (hereinafter referred to as customs statistics on foreign trade in goods), and special customs statistics.
2. To maintain customs statistics, information resources of customs authorities are used.
3. The data of customs statistics of foreign trade in goods are formed in order to analyze the state, dynamics and trends in the development of foreign trade in goods with states that are not members of the Union.
Maintaining customs statistics of foreign trade in goods is carried out in accordance with the methodology approved by the Commission.
4. The customs authorities provide data on customs statistics of foreign trade in goods, including for filing an application for the application or revision of measures to protect the domestic market, in accordance with article 146 of this Law.
5. The data of special customs statistics are formed and used in order to fulfill the tasks assigned to the customs authorities.
The procedure for maintaining special customs statistics is established by the authorized state body in the field of customs.
Article 151. Collection by customs authorities of information on persons engaged in foreign economic activity
1. Customs authorities have the right to collect information on persons engaged in foreign economic activity related to the movement of goods across the customs border, or other activities in relation to goods under customs control, including information specified in paragraph 1 articles 361 of the Code.
2. The collection of information about the persons specified in part 1 of this article is carried out by the customs authorities when performing customs operations and by obtaining it from other state authorities.
3. The persons specified in paragraph 1 of this article have the right to familiarize themselves with the documented information about themselves held by the customs authorities, and to clarify this information in order to ensure its completeness and reliability.
1. In order to improve customs regulation and public discussion of draft international treaties and acts in the field of customs regulation, customs authorities maintain official relations of a consultative nature and interact with participants in foreign economic activity, authorized economic operators, persons carrying out activities in the field of customs, their associations and associations .
2. In order to establish and maintain official relations of a consultative nature and interaction in order to improve the efficiency of customs control between the customs authorities and participants in foreign economic activity, authorized economic operators, persons carrying out activities in the field of customs, their associations and associations, advisory bodies may be created under the customs authorities and adopt documents regulating the procedure for such interaction.
Vehicles of international transportation are allowed by the customs authorities for the transportation of goods under customs seals and seals in accordance with article 364 of the Code.
Chapter 27. Informing and consulting in the field of customs
Article 154. Information on legal acts in the field of customs
1. The authorized state body in the field of customs and customs bodies subordinate to it shall ensure unhindered access of all interested persons to information on the current regulatory legal acts in the field of customs, including using information technologies.
2. The customs authorities shall provide interested persons with access to information on draft regulatory legal acts in the field of customs and regulatory legal acts that have not entered into force in the field of customs, including using information technologies, except for cases where prior notification of changes in regulatory legal acts are unacceptable.
Article 155. Consultation by customs authorities
1. The customs authorities consult persons on the application of international treaties and acts in the field of customs regulation, the legislation of the Kyrgyz Republic in the field of customs and other issues within the competence of the customs authorities, orally and in writing, free of charge.
2. When consulting, officials of the customs authorities do not check, on behalf of the customs authority, customs declarations and other documents that are subject to submission to the customs authorities in accordance with the Code, other international treaties and acts in the field of customs regulation and this Law, and also do not draw up such customs declarations. declarations and documents.
Advice on filling in the specified documents is carried out without verification of such documents and information provided by the person.
3. The information provided to persons in the course of consulting is not a basis for making decisions or taking actions (inaction) by the customs authority or its official when performing customs operations in respect of goods.
4. The procedure and terms for consulting by the customs authorities are established by the Government of the Kyrgyz Republic.
Article 156. Law enforcement activities of customs authorities
1. The customs authorities are the bodies of inquiry in cases of crimes, the proceedings on which are assigned to the jurisdiction of the customs authorities in accordance with the legislation of the Kyrgyz Republic.
2. The customs authorities carry out operational-search activities in order to identify persons preparing, committing or having committed an unlawful act recognized as a crime in accordance with the legislation of the Kyrgyz Republic and (or) the legislation of the Member States, fulfilling requests from international organizations, customs and other competent authorities of the states , including those who are not members of the Union, in accordance with international treaties of the Kyrgyz Republic.
3. Customs authorities, within their competence, consider cases of violations and hold persons liable for violations in accordance with the legislation of the Kyrgyz Republic on violations.
4. Types of violations, as well as the procedure and principles for holding persons liable for violations, are established by the legislation of the Kyrgyz Republic on violations, taking into account the specifics provided for by international treaties within the Union.
5. Legal assistance and interaction of customs authorities in criminal cases and cases of violations are carried out in accordance with international treaties within the Union and (or) international treaties of the Kyrgyz Republic.
The customs authorities have the right to stop vehicles, as well as forcibly return vehicles that have left the customs control zone without the permission of the customs authority, including after the release of goods in accordance with the chosen customs procedure.
The time for carrying out customs control in the event of stopping vehicles outside the customs control zones should not exceed three hours from the moment of such a stop, excluding the time required for the delivery of goods and vehicles to the place of customs inspection and establishing the fact of violation of the legislation of the Kyrgyz Republic.
Chapter 28. Use of physical force, special means and weapons by customs officials
Article 158. Conditions for the use of physical force, special means and weapons by customs officials
1. In the cases and in the manner provided for by this Law, customs officials have the right to use physical force, special means and firearms.
2. Officials of customs bodies are required to undergo special training, as well as periodic checks for suitability for actions in conditions associated with the use of physical force, special means and firearms.
3. When using physical force, special means and firearms, an official of the customs body is obliged:
1) warn of the intention to use them, while providing sufficient time to fulfill their requirements, except in cases where delay in the use of physical force, special means or firearms creates an immediate danger to his life and health, may entail other grave consequences in case of sudden or an armed attack, an attack using military equipment and vehicles, or under other circumstances when such a warning in the current situation is inappropriate or impossible;
2) provide persons who have received bodily injuries with the provision of first aid and immediately notify the head of the customs authority or the person replacing him about the incident;
3) strive, depending on the nature and degree of danger of the offense and the persons who committed it, as well as the strength of the opposition provided, to ensure that any damage caused by eliminating the danger is minimal.
4. The head of the customs authority or the person replacing him shall be obliged to immediately notify the prosecutor of all cases of death or serious bodily injury.
5. The use of physical force, special means and firearms in excess of authority entails liability established by the legislation of the Kyrgyz Republic.
Article 159. Use of service dogs by customs officials
1. Certain categories of customs officials have the right to use service dogs to search for, detect and suppress illicit trafficking in narcotic drugs, psychotropic substances, their precursors and analogues, explosives, weapons, ammunition and other goods with an individual smell, including when conducting investigative actions and carrying out operational-search activities.
2. It is forbidden to use service dogs in cases of a threat to the life, health, honor and dignity of individuals, to perform actions that do not correspond to the purpose of a service dog, as well as in conditions that damage its performance, life or health.
3. The categories of officials of the customs authorities entitled to use service dogs, the procedure for using service dogs, their training and maintenance are determined by the authorized state body in the field of customs affairs.
Article 160. Use of physical force
To suppress offenses and (or) crimes, detain persons who have committed them, overcome resistance, suppress disobedience to legal requirements, prevent legal access to premises, territory, goods and vehicles under customs control, other actions that prevent officials from performing customs authorities of the duties assigned to them, and if non-violent methods cannot ensure the fulfillment of these duties, customs officials have the right to use physical force.
In cases of non-compliance by a person transporting goods with the legal requirements of officials of customs authorities, officials have the right to apply measures of physical force to ensure the forced delivery of vehicles to the places of storage of goods specified in article 97 of this Law.
Article 161. Use of special means
1. Customs officials have the right to use handcuffs, rubber sticks, tear agents, devices for opening premises, means for forced stopping of transport, and other special means:
1) to repel an attack on customs officials or other persons;
2) to repel an attack on buildings, premises, structures and vehicles owned or used by customs authorities, on goods and vehicles under customs control, as well as to release the named objects in case of their capture;
3) for detaining and delivering offenders to the office of the customs authority, if these persons show disobedience, resistance, other resistance or may cause harm to others or themselves;
4) to suppress physical resistance rendered to an official of the customs body;
5) to stop a vehicle whose driver has not complied with the request of an official of the customs authority to stop;
6) in other cases of deliberate obstruction of the implementation of the duties assigned to an official of the customs body.
2. It is prohibited to use special means in relation to women with visible signs of pregnancy, persons with obvious signs of disability and minors, except when they show armed resistance, commit a group or other attack that threatens the life and health of people, the safety of goods and vehicles under customs control.
3. The list of special means used by the customs authorities is determined by the Government of the Kyrgyz Republic.
Article 162. Carrying, keeping and using firearms
In the performance of official duties, certain categories of officials of the customs authorities, determined by the authorized state body in the field of customs affairs, are vested with the right to carry, store firearms and use them.
The list of types of firearms and ammunition used in customs authorities is determined by the Government of the Kyrgyz Republic.
Article 163. Application and use of firearms
1. As a last resort, customs officials have the right to use firearms:
1) to repel an attack on customs officials when their life or health is endangered;
2) to prevent attempts to take possession of firearms by customs officials. An attempt by a person detained by a customs official to approach a firearm by reducing the distance indicated by this official or to touch such a weapon is considered an attempt to take possession of this weapon;
3) to repulse a group or armed attack on buildings, premises, structures and vehicles owned by or used by customs authorities, on goods and vehicles under customs control;
4) to detain a person who offers armed resistance, as well as an armed person who refuses to comply with a lawful demand to surrender weapons.
2. Customs officials have the right, in addition, to use firearms:
1) to stop vehicles by damaging them, if the driver creates a real danger to the life and health of customs officials and does not obey their repeated demands to stop;
2) for the neutralization of animals that threaten the life and health of customs officials;
3) to warn about the intention to use firearms, give an alarm or call for help.
3. It is prohibited to use firearms against women, persons with obvious signs of disability and minors, except when they show armed resistance, commit an armed, group or other attack that threatens the life and health of customs officials, as well as when there is a significant crowd of people when third parties may be harmed by this.
4. On each case of the use of firearms, an official of the customs body is obliged to immediately report in writing to the head of the customs body or the person replacing him, who inform the prosecutor about this no later than twenty-four hours from the moment the firearms were used.
1. Any person has the right to appeal against a decision, action (inaction) of the customs authority (an official of the customs authority), if such a decision, action (inaction), in the opinion of this person, violated his rights and freedoms, created obstacles to their implementation, or unlawfully imposed any or a duty.
2. The right of persons to appeal may be exercised in accordance with the procedure established by this chapter.
3. The procedure for filing, considering and resolving complaints sent to the courts is determined by the relevant legislation of the Kyrgyz Republic.
Article 165. Procedure for filing a complaint
1. A complaint against a decision, action (omission) of a customs body official shall be filed with the customs body in which the official who has taken such a decision or committed an action (omission) is serving.
2. A complaint against a decision, action (omission) of the customs authority or the head of the customs authority shall be filed with the authorized state body in the area of customs affairs.
Article 166. Deadlines for filing a complaint
1. A complaint against a decision, action (inaction) of a customs authority or their official may be filed within three months:
1) from the day when the person became aware or should have become aware of the violation of his rights and freedoms, the creation of obstacles to their implementation or the unlawful imposition of any obligation;
2) from the date of expiration of the established period for the adoption by the customs authority or their official of a decision provided for by law or the performance of an action provided for by law.
2. A complaint against a Notification sent by a customs authority shall be filed with the authorized state body in the area of customs affairs within ten calendar days from the date of receipt by the person of such Notification.
Article 167. Restoration of the term for filing a complaint
1. If, for valid reasons, the period for appeal is missed, this period, upon the application of the person who filed the complaint, may be restored by the customs body authorized to consider the complaint.
2. Restoration of the missed period is expressed in the actual acceptance of the complaint for consideration. The decision to reject the application for the restoration of the missed deadline is made in writing, which is sent to the applicant within three working days from the date of its adoption.
Article 168. Form and content of a complaint
1. The complaint is submitted in writing.
2. The complaint must contain:
1) the name of the customs authority or position, surname, name and patronymic of the official of the customs authority (if they are known), the decision, action (omission) of which is being appealed;
2) last name, first name, patronymic or name of the person filing the complaint, his place of residence or location;
3) the essence of the contested decision, action (inaction);
4) the circumstances on the basis of which the person believes that the appealed decision, action (inaction) of the customs authority or its official violated his rights and freedoms, created obstacles to their implementation, or illegally imposed any obligation.
3. The applicant may not submit documents and information that confirm the circumstances specified in this complaint, if such documents and information are available at the customs authority.
If the customs authority does not have the documents and information necessary for the full consideration of the specified complaint, the customs authority considering the specified complaint has the right to request them from the person who filed it, as well as from other competent authorities and organizations, including authorities and organizations of foreign states.
In this case, the period for considering a complaint against a decision, action (omission) of the customs authority or its official shall be suspended until the receipt of the documents and information requested by the customs authority, but not more than four months from the date of sending this request.
If the customs authority sends a request to the competent authorities and organizations of foreign states, no penalty is charged from the moment such a request is sent until the customs authority receives the requested documents and information.
In case of non-receipt of the documents and information requested by the customs authority, a decision on this complaint is made without taking into account the arguments in support of which the documents and information were not submitted, and also without charging a penalty for the specified period.
Article 169. Consequences of filing a complaint
Filing a complaint does not suspend the execution of the contested decision or action, except for the case when the body considering the complaint has sufficient grounds to believe that the contested decision or action does not comply with the legislation of the Kyrgyz Republic.
In this case, the execution of the contested decision or action may be fully or partially suspended.
1. The customs authority shall refuse to consider a complaint against a decision, action (inaction) of the customs authority or its official in the following cases:
1) if the established deadlines for appealing are not observed and the person has not filed an application for the restoration of the missed deadline for appealing, or the application for the restoration of the missed deadline for appealing has been rejected;
2) if the requirements established by parts 1 and 2 are not met article this Law;
3) if the person has already filed a complaint of similar content with the court and such complaint has been accepted by the court for consideration or a decision has been made on it;
4) if the subject of the said complaint is a decision, action (inaction) of a body that is not a customs body of the Kyrgyz Republic, or an official of a body that is not a customs body of the Kyrgyz Republic;
5) if the complaint is filed by a person whose powers are not confirmed in the manner prescribed by the legislation of the Kyrgyz Republic;
6) if the complaint is filed by a person whose rights, freedoms or legitimate interests were not affected by the contested decision, action (inaction);
7) if the subject of the complaint is a document (act) of the customs authority or its official, which is not a decision in the field of customs affairs;
8) if there is a decision taken in accordance with article of this Law by the same customs authority in respect of the same applicant and on the same subject matter of the complaint;
9) if there is no subject of appeal, that is, the fact that a decision has been made by the customs authority, or the fact that it has committed an action (inaction) has not been confirmed.
2. The decision to refuse to consider a complaint against a decision, action (inaction) of the customs authority or its official must be made no later than five working days from the date of receipt of the said complaint, unless otherwise provided by this Law.
3. In the cases provided for by paragraphs 3, 8 and 9 of part 1 of this article, a decision to refuse to consider a complaint against a decision, action (inaction) of the customs authority or its official must be made no later than five working days from the date of receipt by the customs authority, considering this complaint, a court ruling on accepting a complaint of similar content for consideration or a court decision or other documents indicating the presence of grounds that prevent the consideration of the complaint.
4. The decision of the customs authority to refuse to consider a complaint against a decision, action (inaction) of the customs authority or its official may be appealed to the authorized state body in the field of customs or a court.
Article 171. Withdrawal of a complaint
1. A person who filed a complaint may withdraw it at any time before a decision is made on the complaint.
2. A repeated filing of a complaint on the same issue may be carried out within the time limits established by this chapter.
Article 172. Terms for consideration of a complaint
The complaint must be considered within fourteen working days from the date of its receipt, and in the case provided for by paragraph 3 article 168 of this Law - from the date of receipt by the customs authority of the documents and information necessary for the full consideration of the said complaint.
Article 173. Decision on a complaint
1. Based on the results of consideration of the complaint, the body considering it:
1) recognizes the decision, action (inaction) of the customs body or its official as lawful;
2) declares unlawful the decision, action (inaction) of the customs body or its official in full or in part.
2. If the contested decision, action (inaction) is recognized as unlawful, the body considering it:
1) cancel in full or in part the decision made by the customs body or its official;
2) cancels the decision made by the customs body or its official and obliges to make a new decision in accordance with the legislation of the Kyrgyz Republic or independently makes such a decision if its adoption is within its competence;
3) recognizes the action (inaction) of the customs authority or its official as unlawful and determines the range of actions that must be taken in order to eliminate the violations committed, or independently performs such actions if their commission is within its competence.
If, based on the results of consideration of the complaint against the Notification sent by the customs authority, the authorized state body in the field of customs decides on the illegality of the sent Notification, the customs body that sent the Notification shall revoke the Notification within a period of up to ten working days from the date of the decision by the authorized state body in the field of customs. customs affairs without a decision of the judiciary.
3. The person considering the complaint, upon detection of signs of non-performance or improper performance by the official of the customs body of the duties assigned to him, takes measures to bring him to disciplinary liability in the manner prescribed by law.
4. The decision adopted on the basis of the results of consideration of the complaint shall be drawn up in the form of a letter and sent to the person who filed a complaint against the action (inaction) of the customs authority or its official, with an explanation of the procedure for appealing it within the time limits established article 172 of this Law.
5. A person who disagrees with the result of consideration of the complaint by the authorized state body in the field of customs, adopted in accordance with this article, has the right to appeal the decision to the judicial body within thirty calendar days from the date of receipt of a copy of the decision.
Chapter 30. Information systems and information technologies used by customs authorities
Article 174. Information systems and information technologies used by customs authorities
1. Customs operations may be carried out using information systems and information technologies of customs authorities, declarants and other interested persons, as well as information systems of other state bodies (organizations) of the Kyrgyz Republic within the framework of information interaction.
2. Development, creation, implementation, operation, maintenance, modernization of information systems, information technologies and information security tools used in customs operations, as well as the acquisition of information systems and technologies are carried out in accordance with the legislation of the Kyrgyz Republic, taking into account relevant international standards.
3. Information systems, information technologies, as well as means of their support, developed and produced by the customs authorities of the Kyrgyz Republic or acquired by them in the manner prescribed by the legislation of the Kyrgyz Republic, are in state ownership and are included in the property of the customs authorities of the Kyrgyz Republic.
4. Relations related to the use by the customs authorities of the Kyrgyz Republic of information systems, information technologies and means of their support, owned by third parties, are built on a contractual basis.
5. Information systems, information technologies and means of their support used in the customs business, owned by third parties, must be compatible with similar products used by the customs authorities of the Kyrgyz Republic when performing customs operations.
Article 175. Information resources of customs authorities
1. The information resources of the customs authorities are understood as a set of documented information, including databases and other types of information created, processed and accumulated in the information systems of the customs authorities.
In order to form the information resources of the customs authorities, the customs authorities collect and process information about goods transported across the customs border and persons transporting them.
2. Information resources of the customs authorities are formed on the basis of documents and information submitted during customs operations and have limited access.
The procedure for the formation of information resources of customs authorities and access to them are established by the authorized state body in the field of customs.
3. Information resources of the customs authorities, containing information on international treaties and acts in the field of customs regulation, are open and publicly available.
Public information resources of the customs authorities are posted on the official website of the authorized state body in the field of customs.
Article 176. Use of information resources
1. Information resources under the jurisdiction of the customs authorities are open and publicly available, except for cases when access to information is limited in accordance with the legislation of the Kyrgyz Republic.
2. The procedure for obtaining and using information by persons contained in the information resources of the customs authorities that have limited access and are under the jurisdiction of the customs authorities, as well as the composition and procedure for providing such information are determined by the Government of the Kyrgyz Republic.
3. Access to the database maintained by the customs authorities and containing commercial, banking or other legally protected secrets is provided to the authorized body for combating the financing of terrorism and the legalization (laundering) of proceeds from crime and the state body of official statistics on the basis of an agreement between by the authorized state body in the field of customs and the authorized body for combating the financing of terrorism and the legalization (laundering) of proceeds from crime, as well as on the basis of an agreement between the authorized state body in the field of customs and the state body of official statistics.
Article 177. Protection of information and rights of persons participating in information processes and informatization
1. Protection of information, application of information protection tools in information systems used by customs authorities, and assessment of the level of information protection in information resources and information systems used by customs authorities are carried out in accordance with the legislation of the Kyrgyz Republic.
Protection of the rights of persons submitting information in accordance with the Code and this Law to the information systems used by the customs authorities is carried out in accordance with the legislation of the Kyrgyz Republic.
2. The level of information protection provided by the information protection tool must correspond to the category of information. Compliance with the level of protection of information of a certain category is ensured by the authorized state body in the field of customs, which is in charge of information resources.
3. Control over compliance with the requirements for information protection and operation of information protection means is carried out in accordance with the legislation of the Kyrgyz Republic.
Chapter 31. Information and other interaction of customs authorities
Article 178. Interaction of customs authorities within the Union
1. In order to fulfill the tasks assigned to them and perform functions, the customs authorities interact with each other, as well as with the state bodies of the Kyrgyz Republic, state bodies and organizations of the Member States and the Commission in accordance with the Code, Treaty on the Union, international treaties within the Union and the legislation of the Kyrgyz Republic.
2. The interaction of customs authorities is carried out by:
1) the exchange of information implemented in accordance with Treaty about the Union within the overall processes of the Union;
2) exchange of information on a regular basis in electronic form in accordance with article 370 of the Code, as well as in other cases established by the Code and (or) international treaties within the Union;
3) execution of requests for the provision of information and (or) copies of documents;
4) sending information to the customs authorities of the Member States;
5) implementation of mutual administrative assistance;
6) presence during customs control in respect of goods transported by pipelines or power lines, at the places of installation of metering devices;
7) interacting in a different way.
The customs authorities interact and cooperate with the customs and other authorities of states that are not members of the Union, as well as with international organizations in the manner prescribed by the international treaties of the Union with a third party and (or) international treaties of the Kyrgyz Republic.
Article 180. Exchange of information between the customs authorities of the Member States on a regular basis
1. The customs authorities of the Member States shall exchange on a regular basis information from declarations for goods, customs documents referred to in paragraph 4 article 52 and the second paragraph of paragraph 4 articles 277 of the Code, preliminary decisions on the classification of goods, including information that changes (supplements) information in such customs documents contained in the information resources of customs authorities and is not related to information constituting state secrets (state secrets) in accordance with the legislation of the Kyrgyz Republic.
Information to be exchanged on a regular basis is determined by the list according to Annex 2 to the Code.
2. The exchange of information on a regular basis is carried out in electronic form in accordance with the technical conditions that determine the customs authorities exchanging such information, the structure and format of information for exchange, the regulations, terms and methods of such exchange.
The technical conditions for the exchange of information on a regular basis in electronic form are determined by the customs authorities of the Member States.
The direction and execution by the customs authorities of requests for the provision of copies of documents and (or) information are carried out in accordance with article 371 Code.
Article 182. Sending information by the customs authority of one Member State to the customs authority of another Member State
Information is forwarded by the customs authorities in accordance with article 372 of the Code.
Article 183. Mutual administrative assistance
1. Mutual administrative assistance means the actions of the customs authority of one Member State, performed on behalf of the customs authority of another Member State or jointly with it in order to ensure compliance with international treaties and acts in the field of customs regulation, prevention and suppression of violations of international treaties and acts in sphere of customs regulation.
2. The customs authorities shall provide mutual administrative assistance in accordance with article 373 of the Code.
Article 184. Use of information obtained in the framework of interaction between customs authorities
1. Information received by the customs authority of one Member State from the customs authority of another Member State in accordance with chapter 49 of the Code and this chapter, is used by the customs authorities solely for the performance of tasks and functions assigned to the customs authorities, and is not subject to transfer to other persons and use for other purposes without the written consent of the customs authority that submitted such information.
2. Customs authorities take the necessary measures to protect against illegal dissemination of information received in accordance with this chapter, and ensure the restriction of the circle of persons having access to the information received, as well as its protection in accordance with the legislation of the Kyrgyz Republic.
Chapter 32. Risk management system applied by the customs authorities
Article 185. Organization of the risk management process by the customs authorities
1. The organization of the risk management process by the customs authorities and the use of the risk management system by the customs authorities shall be carried out in accordance with chapter 50 of the Code, taking into account the specifics defined by this chapter.
2. The implementation of the risk management process by the customs authorities is carried out in the manner determined by the authorized state body in the field of customs.
The procedure and criteria for classifying persons as categories of low, medium or high risk, as well as the procedure for actions of customs officials when risk profiles are triggered, are determined by the authorized state body in the field of customs.
In relation to persons with a low level of risk, customs inspection may be ordered on the grounds specified in paragraphs 2-7 of part 2 article 131 of this Law.
Depending on the level of risk, the authorized state body in the field of customs affairs may establish the completeness of the customs examination.
3. Restricted information contained in risk profiles and indicators, as well as the criteria for classifying individuals as risk levels, shall not be subject to disclosure (distribution).
The procedure for the use by the customs authorities of the information contained in the established risk profiles is established by the authorized state body in the field of customs.
Article 186. Use of the risk management system by the customs authorities
1. The customs authorities use the risk management system to select objects of customs control and measures to minimize risks.
2. The risk management system is applied by the customs authorities for the following purposes:
1) ensuring, within the competence of the customs authorities, measures to protect national (state) security, human life and health, environmental protection;
2) detection, forecasting and prevention of violations of international treaties and acts in the field of customs regulation and (or) legislation of the Kyrgyz Republic.
3. The strategy and tactics of applying the risk management system, the procedure for collecting and processing information, conducting risk analysis and assessment, developing and implementing risk management measures are determined by the authorized state body in the field of customs.
Chapter 33. Detention by customs authorities of goods and documents on them
Article 187. Detention and storage by customs bodies of goods and documents on them
1. Detention by customs authorities of goods and documents on them is carried out in cases specified article 379 of the Code, with the subsequent drawing up of a protocol on the detention of goods and documents on them, the form of which is determined by the Commission.
2. Detained goods and documents for them are seized and stored by the customs authorities within the period established article 380 of the Code.
3. Detained goods are placed in temporary storage warehouses or in other places equipped for the storage of such goods, determined by the customs authority.
When these goods are transferred for storage, an act of acceptance and transfer is drawn up in three copies, one copy of which remains with the customs authority, the second - with the organization (institution) that stores the goods, the third copy is transferred to the person having the right to possess, use and (or) dispose goods, if this person is established by the customs authority at the time of detention.
4. The period of storage of detained goods and documents on them is calculated from the day of their detention.
5. For the purposes of this article, the list of goods subject to perishable goods is determined by the Government of the Kyrgyz Republic.
Article 188. Return of detained goods and documents on them
The return of detained goods and documents on them is carried out in the manner prescribed by the article 381 Code.
Article 189. Actions with detained goods, the storage period of which has expired
1. Goods detained by the customs authorities and not claimed by the persons specified in article 381of the Code, within the period provided for in paragraphs 1 and 2 articles 380 of the Code are subject to implementation, unless otherwise provided article 382 Code.
2. Sale, use or destruction of detained goods, calculation of transportation (transportation), reloading (loading, unloading) and storage costs, other expenses related to preparation for sale and sale of detained goods not claimed by declarants or other persons, as well as compensation such expenses are made in accordance with the procedure established by the Government of the Kyrgyz Republic.
3. Detained goods after their sale or transfer for other use, as well as waste generated as a result of the destruction of such goods, shall acquire the status of Union goods.
The disposal of the proceeds from the sale of detained goods, the shelf life of which has expired, is carried out in accordance with article 383 Code.
Chapter 34. Measures to protect the rights to objects of intellectual property taken by the customs authorities
Article 191. General provisions on measures to protect the rights to objects of intellectual property taken by customs authorities
1. Customs authorities take measures to protect the rights to intellectual property objects provided for article 124 of the Code and article 107 of this Law, in accordance with chapter 52 of the Code and this chapter.
2. Measures to protect the rights to objects of intellectual property are taken in relation to goods containing objects of copyright and related rights, trademarks, service marks and appellations of origin of goods, included at the request of the right holder in the customs register of objects of intellectual property.
Article 192. Submission of an application by the right holder and procedure for its consideration
1. The right holder or a person representing his interests (hereinafter - the applicant), who believes that there may be or is a violation of his rights in accordance with the legislation of the Kyrgyz Republic on intellectual property in connection with the import into the territory of the Kyrgyz Republic or export from the territory of the Kyrgyz Republic goods, or when performing other actions with goods under customs control, is entitled to submit an application to the authorized state body in the field of customs affairs for the inclusion of the relevant intellectual property object in the customs register of intellectual property objects.
The application is submitted in respect of one object of intellectual property.
2. The application must contain information:
1) about the right holder, and if the application is submitted by his representative, also about the representative;
2) about the object of intellectual property;
3) on the period of protection of rights to an object of intellectual property by the customs authorities of the Kyrgyz Republic;
4) about goods, the movement of which across the customs border or other actions with goods under customs control entail, in the opinion of the right holder, a violation of his rights;
5) on codes of goods at least at the level of the first four characters in accordance with the Commodity Nomenclature for Foreign Economic Activity.
The application is accompanied by documents confirming the existence and ownership of the right to objects of intellectual property (certificate, license agreement or other documents in accordance with the legislation of the Kyrgyz Republic on intellectual property), if necessary - a power of attorney issued by the right holder to the person representing his interests.
The applicant may attach to the application samples of goods and (or) other information that may serve as confirmation of the fact that, in his opinion, the fact of violation of the right holder's rights to intellectual property objects.
3. The application shall be accompanied by the obligation of the right holder (in writing) to compensate for property damage that may be caused to the declarant, owner, recipient of goods or other persons in connection with the suspension of the release of goods.
4. In order to verify the accuracy of the information provided by the applicant, the authorized state body in the field of customs, within ten working days from the date of receipt of the application, has the right to request from the authorized state body in the field of intellectual property documents confirming the declared information. The requested documents must be submitted within ten working days from the date of receipt of the request.
5. The authorized state body in the field of customs considers the application within a period not exceeding one month from the date of its receipt, and makes a decision to include the objects of intellectual property indicated in the application in the customs register or to refuse to include the objects of intellectual property indicated in the application in the customs register. registry.
If the authorized state body in the field of customs affairs sends a request to the applicant, the specified one-month period is suspended until a response is received. In this case, the total period for consideration of the application should not exceed three months.
The applicant shall be notified in writing of the decision taken within three working days from the date of its adoption.
If the requested documents are not received from the applicant, the application is considered withdrawn and is not subject to further consideration, of which the applicant is notified in writing or electronically.
6. The decision to refuse to include an intellectual property object in the customs register is made if the submitted documents do not confirm that the applicant owns the rights to the intellectual property object or if the applicant submits false information.
7. In the event of a change in the information specified in the application or in the documents attached to it, the applicant shall notify the authorized state body in the field of customs about this.
8. The applicant, in order to secure the costs associated with the suspension of the release of goods, is obliged, within ten working days from the date of receipt of the decision to include the object of intellectual property in the customs register, to submit a liability insurance contract for causing property damage in connection with the suspension of the release of goods. In this case, the sum insured must be at least 7,000 (seven thousand) calculated indicators.
At the same time, the applicant takes measures to submit an insurance contract for the period of entering the intellectual property object into the customs register of intellectual property objects.
Article 193. Customs register of objects of intellectual property
1. The authorized state body in the field of customs affairs maintains a customs register of intellectual property objects in order to take measures related to the suspension of the release of goods.
2. To include objects of intellectual property in the customs register, the applicant must pay a fee in the amount determined by the Government of the Kyrgyz Republic.
3. Objects of intellectual property are entered into the customs register, in respect of which the authorized state body in the field of customs affairs has made an appropriate decision.
4. The object of intellectual property is subject to exclusion from the customs register in the following cases:
1) at the written request of the applicant;
2) in case of non-payment of the fee for the extension of the period of protection of the intellectual property object;
3) upon termination of the legal protection of the object of intellectual property.
5. It is allowed to make changes or additions to the customs register of objects of intellectual property on the basis of information received:
1) from the right holder (his representative) - about changing the information specified in the application for the inclusion of an intellectual property object in the customs register or in the documents attached to it;
2) from interested parties - that the persons indicated in the customs register of an intellectual property object as a right holder are deprived of their rights or restricted in their rights to an intellectual property object on the basis of a court decision that has entered into force.
Amendments to the customs register of intellectual property objects are made on the basis of a decision of the authorized state body in the field of customs.
The term of protection, during which customs control will be carried out, is no more than two years from the date of the decision by the authorized state body in the field of customs on the inclusion of an intellectual property object in the customs register, taking into account the period specified by the copyright holder in the application, as well as the validity of documents attached to the application.
The term of protection of rights may be extended on the basis of an application by the applicant every two years for an unlimited number of times, subject to compliance with the requirements of this Chapter. For the extension of the term of protection, the applicant is obliged to pay a fee in the amount of 25 (twenty-five) calculation indices.
The period of protection of the rights of the right holder to objects of intellectual property by the customs authorities cannot exceed the period of validity of the exclusive right of the right holder to the corresponding object of intellectual property.
Article 195. Appointment and conduct of customs expertise
1. Customs expertise shall be appointed by the customs authority if special and (or) scientific knowledge is required to clarify the issues that arise when the customs authorities perform customs operations and (or) conduct customs control.
2. Customs expertise is carried out by the authorized customs body or other authorized expert organization.
3. The appointment of a customs examination and the conduct of a customs examination, the terms and procedure for its conduct are carried out in accordance with chapter 53 Code, taking into account the features of this chapter.
4. The decision of the customs authority on the appointment of a customs examination shall be taken by an authorized official of the customs authority and executed in accordance with the procedure established by the Government of the Kyrgyz Republic.
5. Samples and (or) specimens of goods required for customs examination shall be taken in the minimum quantities that ensure the possibility of their examination, in the manner established by the Government of the Kyrgyz Republic.
6. At the end of the customs examination, the samples and (or) samples of goods not used up in the course of its conduct shall be returned by the customs authority that appointed the customs examination to the declarant or other person having authority in relation to the goods, and when sampling and (or) samples of goods being transported in international postal items - to the designated postal operator, except for cases when such samples and (or) samples of goods are subject to burial, destruction or disposal in accordance with the legislation of the Kyrgyz Republic.
7. To conduct a customs examination in respect of customs, transport (shipping), commercial and other documents, means of identification, such documents and means of identification shall be seized by the customs authorities in the manner established by the Government of the Kyrgyz Republic. On the seizure of customs, transport (transportation), commercial and other documents, means of identification, an act is drawn up on the seizure of documents, means of identification, the form of which is determined by the Government of the Kyrgyz Republic.
SECTION VIII. ACTIVITIES IN THE SPHERE OF CUSTOMS. AUTHORIZED ECONOMIC OPERATOR
Chapter 36. General Provisions on Activities in the Sphere of Customs
Article 196. Activities in the field of customs
1. The activity in the field of customs is the activity of persons associated with the provision of services as customs representatives, customs carriers, owners of temporary storage warehouses, owners of customs warehouses, owners of free warehouses and owners of duty-free shops, controlled by customs authorities and regulated by the Code, and in the part not regulated by the Code - by the legislation of the Kyrgyz Republic in the field of customs.
2. Legal entities established in accordance with the legislation of the Kyrgyz Republic and included by the authorized state body in the field of customs, respectively, in the register of customs representatives, the register of customs carriers, the register of owners of temporary storage warehouses, the register of owners of customs warehouses, the register of owners of free warehouses, a register of owners of duty-free shops (hereinafter referred to as registers of persons carrying out activities in the field of customs).
3. The conditions for inclusion of legal entities applying for carrying out activities in the field of customs affairs in the registers of persons carrying out activities in the field of customs affairs, and the grounds for exclusion from these registers are determined by this section in relation to each type of activity in the field of customs affairs.
4. The procedure for including legal entities applying for activities in the field of customs affairs in the registers of persons carrying out activities in the field of customs affairs, the procedure for making changes to such registers, the procedure for exclusion from these registers of legal entities included in them, as well as the grounds and procedure suspension and resumption of activities of such persons are established by this section.
5. When checking compliance with the conditions for inclusion in the registers of persons carrying out activities in the field of customs affairs in relation to legal entities applying for inclusion in them, as well as when controlling the activities of legal entities included in the registers of persons carrying out activities in the field of customs affairs, apply the forms of customs control and measures to ensure the conduct of customs control, provided for section VI of the Code and section VI of this Law.
1. Inclusion in the registers of persons carrying out activities in the field of customs is carried out by the authorized state body in the field of customs, subject to the conditions established by Articles207,212,217,222,227 and 232 of this Law, on the basis of a written application containing the information provided for article 198 of this Law, filed by a legal entity claiming to carry out activities in the field of customs.
2. The application is accompanied by documents confirming the information specified in the application, which are submitted in the form of originals or copies certified in the prescribed manner. Documents are submitted in the state or official language.
The authorized state body in the field of customs affairs has the right to request documents confirming the information specified by the applicant from third parties, as well as from the relevant state bodies.
Based on the results of consideration of the application, at the request of the applicant, the authorized state body in the field of customs is obliged to return to the applicant the originals of the submitted documents.
3. Inclusion in the registers of persons carrying out activities in the field of customs affairs is carried out on the basis of a decision of the authorized state body in the field of customs affairs (in writing) and is confirmed by the issuance of a certificate of inclusion in such registers free of charge.
The decision to include in the registers of persons carrying out activities in the field of customs, adopted by the authorized state body in the field of customs, is valid only in relation to the person who submitted the relevant application, and is termless.
4. The decision to exclude from the registers of persons carrying out activities in the field of customs affairs shall be taken on the grounds provided for by this Law.
1. An application for inclusion in the registers of persons carrying out activities in the field of customs affairs must contain information about the name, legal form, location, as well as the amount of the applicant's fully formed authorized capital.
2. In addition to the general information specified in part 1 of this article, the applicant shall submit the following additional information:
1) when carrying out activities as a customs representative:
a) information about the intention to limit the scope of their activities to performing customs operations in respect of goods not subject to export customs duties and placed under the customs procedure for export (in case of intention to limit the scope of their activities to performing customs operations in respect of goods not subject to export customs duties and placed under export customs procedure);
b) information on the existence of an insurance contract for the risk of civil liability of the customs representative, which may arise as a result of damage to the property of the represented persons or violation of contracts with these persons, for the sum insured, determined in accordance with the legislation of the Kyrgyz Republic;
c) information on the method and amount of ensuring the fulfillment of the obligations of a legal entity carrying out activities in the field of customs;
d) information on the presence in the state of at least two employees who have a document confirming their compliance with the qualification requirements established by the Government of the Kyrgyz Republic;
e) information about the obligation to provide reports at the request of the customs authorities;
f) information on compliance with other requirements and compliance with other conditions that may be established by the Government of the Kyrgyz Republic;
2) when carrying out activities as a customs carrier:
a) information on the implementation of activities for the transportation of goods for at least two years on the day of applying to the authorized state body in the field of customs;
b) information on the method and amount of ensuring the fulfillment of the duties of a legal entity carrying out activities in the field of customs;
c) information on the availability of a permit for carrying out activities for the transportation of goods, if such type of activity requires the availability of such a document in accordance with the legislation of the Kyrgyz Republic;
d) information about vehicles owned, managed, managed or leased for the carriage of goods, including vehicles suitable for the transport of goods under customs seals and seals, and also meeting specific requirements for the arrangement and equipment of vehicles in in accordance with the criteria determined by the Government of the Kyrgyz Republic;
e) information on the availability of information systems that are technically compatible with the information systems of customs authorities;
f) information about the obligation to provide reports at the request of the customs authorities;
g) information on compliance with other requirements and compliance with other conditions that may be established by the Government of the Kyrgyz Republic;
3) when carrying out activities as the owner of a temporary storage warehouse:
a) information about the ownership, economic management, operational management or lease of structures, premises (parts of premises) and (or) open areas intended for use as a temporary storage warehouse and meeting the requirements established by the Government of the Kyrgyz Republic. If structures, premises (parts of premises) and (or) open areas are leased on the day of filing an application for inclusion in the register of owners of temporary storage warehouses, the lease agreement for such structures, premises (parts of premises) and (or) open areas must be concluded for a period of at least one year;
b) information on the existence of an insurance contract for the risk of civil liability of the owner of a temporary storage warehouse, which may occur as a result of damage to goods of other persons in storage, or violation of other conditions of storage agreements with other persons, for an insurance amount determined in accordance with the legislation of the Kyrgyz Republic ;
c) information on the method and amount of ensuring the fulfillment of the obligations of a legal entity carrying out activities in the field of customs;
d) information on the availability of information systems that are technically compatible with the information systems of customs authorities;
e) information about the obligation to provide reports at the request of the customs authorities;
f) information on compliance with other requirements and compliance with other conditions that may be established by the Government of the Kyrgyz Republic;
4) when carrying out activities in the field of customs affairs as the owner of a customs warehouse:
a) information about the type of customs warehouse, as well as justification in case of establishment of a closed customs warehouse;
b) information about the ownership, economic management, operational management or lease of structures, premises (parts of premises) and (or) open areas intended for use as a customs warehouse and meeting the requirements established by the Government of the Kyrgyz Republic. If structures, premises (parts of premises) and (or) open areas are leased on the day of filing an application for inclusion in the register of owners of customs warehouses, a lease agreement for such structures, premises (parts of premises) and (or) open areas must be concluded for a period of at least three years;
c) information on the existence of an insurance contract for the risk of civil liability of the owner of the customs warehouse, which may occur as a result of damage to the goods of other persons in storage, or violation of other conditions of storage agreements with other persons, for an insurance amount determined in accordance with the legislation of the Kyrgyz Republic ( for legal entities applying for inclusion in the register of owners of customs warehouses as owners of open customs warehouses);
d) information on the method and amount of ensuring the fulfillment of the obligations of a legal entity carrying out activities in the field of customs;
e) information on the availability of information systems for accounting and control of goods under customs control that are technically compatible with the information systems of customs authorities;
f) information about the obligation to provide reports at the request of the customs authorities;
g) information on compliance with other requirements and compliance with other conditions that may be established by the Government of the Kyrgyz Republic;
5) when carrying out activities in the field of customs affairs as an owner of a free warehouse:
a) information about the ownership, economic management, operational management or lease of structures, premises (parts of premises) and (or) open areas intended for use as a free warehouse and meeting the requirements established by the Government of the Kyrgyz Republic. If structures, premises (parts of premises) and (or) open areas are leased on the day of filing an application for inclusion in the register of owners of free warehouses, a lease agreement for such structures, premises (parts of premises) and (or) open areas must be concluded for a period of at least three years (it is possible to establish a different period);
b) information on the availability of a goods accounting system that allows comparing information submitted to customs authorities when performing customs operations with information on business operations in accordance with the requirements established by the authorized state body in the field of customs affairs;
c) information on the presence of registration with the tax authorities of the Kyrgyz Republic as a taxpayer and the absence of tax debts;
d) information on the method and amount of ensuring the fulfillment of the obligations of a legal entity carrying out activities in the field of customs;
e) information about the obligation to provide reports at the request of the customs authorities;
f) information on compliance with other requirements and compliance with other conditions that may be established by the Government of the Kyrgyz Republic;
6) when carrying out activities as the owner of a duty-free shop:
a) information about the ownership, economic management, operational management or lease of facilities and (or) premises (parts of premises) intended for use as a duty-free shop and meeting the requirements established by the Government of the Kyrgyz Republic. If the structures and (or) premises (parts of premises) are leased on the day of filing an application for inclusion in the register of owners of duty-free shops, the lease agreement in respect of such structures and (or) premises (parts of premises) must be concluded for a period of at least six months;
b) information on the availability of registration or permits for retail trade issued by authorized state bodies;
c) information on the availability of documents confirming the possibility of carrying out activities as a duty-free shop, issued by authorized state bodies;
d) information on the method and amount of ensuring the fulfillment of the obligations of a legal entity carrying out activities in the field of customs;
e) information on the availability of information systems for accounting and control of goods under customs control that are technically compatible with the information systems of customs authorities;
f) information about the obligation to provide reports at the request of the customs authorities;
g) information on compliance with other requirements and compliance with other conditions that may be established by the Government of the Kyrgyz Republic.
1. The application for inclusion in the registers of persons carrying out activities in the field of customs affairs shall be accompanied by the following documents:
1) copies of constituent documents;
2) a copy of the certificate of state registration of the person;
3) documents on open bank accounts.
2. In addition to the general documents specified in paragraph 1 of this article, the applicant shall submit the following additional documents:
1) when carrying out activities as a customs representative:
a) an insurance contract for the risk of civil liability of a customs representative, which may arise as a result of damage to the property of represented persons or violation of contracts with these persons, for the sum insured, determined in accordance with the legislation of the Kyrgyz Republic;
b) documents confirming the submission of a security for the performance of duties of a legal entity carrying out activities in the field of customs;
c) a document regulating labor relations with employees who have a document confirming their compliance with the qualification requirements established by the Government of the Kyrgyz Republic;
d) documents confirming the compliance of employees of a legal entity applying for activities in the field of customs with the qualification requirements established by the Government of the Kyrgyz Republic;
e) the obligation to provide reports at the request of the customs authorities;
f) documents on compliance with other conditions that may be established by the Government of the Kyrgyz Republic;
2) when carrying out activities as a customs carrier:
a) documents confirming the implementation of activities for the transportation of goods for at least two years on the day of applying to the authorized state body in the field of customs;
b) documents confirming the fulfillment of the obligations of a legal entity carrying out activities in the field of customs;
c) permits for carrying out activities for the transportation of goods, if such type of activity requires the availability of such a document in accordance with the legislation of the Kyrgyz Republic;
d) documents confirming the ownership, economic management, operational management or lease of vehicles used for the transport of goods, including vehicles suitable for the transport of goods under customs seals and seals, as well as meeting specific requirements for the arrangement and equipment of vehicles in accordance with the criteria determined by the Government of the Kyrgyz Republic;
e) documents on the availability of information systems that are technically compatible with the information systems of customs authorities;
f) the obligation to provide reports at the request of the customs authorities;
g) documents confirming compliance with other requirements and compliance with other conditions that may be established by the Government of the Kyrgyz Republic;
3) when carrying out activities as the owner of a temporary storage warehouse:
a) documents confirming the ownership, economic management, operational management or lease of structures, premises (parts of premises) and (or) open areas intended for use as a temporary storage warehouse and meeting the requirements established by the Government of the Kyrgyz Republic. If structures, premises (parts of premises) and (or) open areas are leased on the day of filing an application for inclusion in the register of owners of temporary storage warehouses, the lease agreement for such structures, premises (parts of premises) and (or) open areas must be concluded for a period of at least one year;
b) documents on state registration of rights and encumbrances (restrictions) on rights to real estate, as well as plans and drawings of premises and (or) open areas intended for use as a temporary storage warehouse;
c) an insurance contract for the risk of civil liability of the owner of a temporary storage warehouse, which may arise as a result of damage to the goods of other persons in storage, or violation of other conditions of storage agreements with other persons, for the sum insured, determined in accordance with the legislation of the Kyrgyz Republic;
d) documents confirming the submission of security for the performance of duties of a legal entity carrying out activities in the field of customs;
e) documents on the availability of information systems that are technically compatible with the information systems of customs authorities;
f) the obligation to provide reports at the request of the customs authorities;
g) documents confirming compliance with other requirements and compliance with other conditions established by the Government of the Kyrgyz Republic;
4) when carrying out activities as the owner of a customs warehouse:
a) documents confirming the ownership, economic management, operational management or lease of structures, premises (parts of premises) and (or) open areas intended for use as a customs warehouse and meeting the requirements established by the Government of the Kyrgyz Republic. If structures, premises (parts of premises) and (or) open areas are leased on the day of filing an application for inclusion in the register of owners of customs warehouses, a lease agreement for such structures, premises (parts of premises) and (or) open areas must be concluded for a period of at least three years;
b) documents on state registration of rights and encumbrances (restrictions) on rights to real estate, as well as plans and drawings of premises and (or) open areas intended for use as a customs warehouse;
c) an insurance contract for the risk of civil liability of the owner of a customs warehouse, which may occur as a result of damage to the goods of other persons in storage, or violation of other conditions of storage agreements with other persons, for an insurance amount determined in accordance with the legislation of the Kyrgyz Republic (for legal entities claiming to be included in the register of owners of customs warehouses as owners of open customs warehouses);
d) documents confirming the submission of security for the performance of duties of a legal entity carrying out activities in the field of customs;
e) documents confirming the availability of information systems for accounting and control of goods under customs control that are technically compatible with information systems of customs authorities;
f) the obligation to provide reports at the request of the customs authorities;
g) documents confirming compliance with other requirements and compliance with other conditions established by the Government of the Kyrgyz Republic;
5) when carrying out activities as an owner of a free warehouse:
a) documents confirming the ownership, economic management, operational management or lease of structures, premises (parts of premises) and (or) open areas intended for use as a free warehouse and meeting the requirements established by the Government of the Kyrgyz Republic;
b) documents confirming registration with the tax authorities of the Kyrgyz Republic as a taxpayer and the absence of tax debts;
c) documents confirming the existence of a system for accounting for goods, which makes it possible to compare the information provided to the customs authorities when performing customs operations with information on the conduct of business operations in accordance with the requirements established by the authorized state body in the field of customs affairs;
d) a feasibility study on the feasibility of creating a free warehouse, including the goals and prerequisites for creating a free warehouse, the resources necessary to create a free warehouse, as well as organizational measures for the creation and operation of a free warehouse;
e) schemes for the operation of a free warehouse approved by a legal entity, indicating information on the working hours of a free warehouse and on operations carried out with goods located in a free warehouse;
f) documents confirming the submission of security for the performance of duties of a legal entity carrying out activities in the field of customs;
g) the obligation to provide reports at the request of the customs authorities;
h) documents confirming compliance with other requirements and compliance with other conditions established by the Government of the Kyrgyz Republic;
6) when carrying out activities as the owner of a duty-free shop:
a) documents confirming the ownership, economic management, operational management or lease of facilities and (or) premises (parts of premises) intended for use as a duty-free shop and meeting the requirements established by the Government of the Kyrgyz Republic;
b) plans and drawings of premises intended for use as a duty-free shop;
c) registration or permit documents for retail trade, if the obligation to obtain them is provided for by the legislation of the Kyrgyz Republic;
d) documents confirming the possibility of carrying out activities as a duty-free shop, issued by authorized state bodies;
e) documents confirming the submission of security for the performance of duties of a legal entity carrying out activities in the field of customs;
f) documents confirming the availability of information systems for accounting and control of goods under customs control, technically compatible with information systems of customs authorities;
g) the obligation to provide reports at the request of the customs authorities;
h) documents confirming compliance with other requirements and compliance with other conditions established by the Government of the Kyrgyz Republic.
3. At a reasoned request of a person applying for inclusion in the register of owners of duty-free shops, the documents provided for in subparagraph "c" of paragraph 6 of part 2 of this article may be submitted after inclusion in the register of owners of duty-free shops.
1. The authorized state body in the area of customs affairs makes a decision on inclusion in the registers of persons carrying out activities in the area of customs affairs no later than fifteen working days from the date of registration of all necessary documents for its adoption, including the terms for consideration of documents.
The authorized state body in the field of customs refuses to include in the register of persons carrying out activities in the field of customs in the following cases:
1) if all the documents and information provided for by this chapter are not submitted;
2) if the applicant fails to comply with the conditions provided for in Articles 207, 212, 217, 222, 227 and 232 of this Law.
2. The authorized state body in the field of customs affairs is obliged to notify the applicant of the decision taken within three working days from the date of the decision.
A notice of refusal to include in the register of persons carrying out activities in the field of customs affairs shall be sent (delivered) to the applicant or his representative in writing, indicating the reasons for the refusal.
3. The refusal of the authorized state body in the area of customs affairs to include in the register of persons carrying out activities in the area of customs affairs may be appealed in the manner prescribed by chapter 29 of this Law.
Article 201 Exclusion of persons carrying out activities in the field of customs from the registers of persons carrying out activities in the field of customs
1. For a single violation that did not cause much damage, non-observance by a person carrying out activities in the field of customs affairs, the conditions for inclusion in the registers of persons carrying out activities in the field of customs affairs, this person is subject to a written warning.
2. In the event that a person subject to a written warning in accordance with part 1 of this article fails to comply with the requirements of this Law, the authorized state body in the field of customs affairs shall suspend the activities of such a person for a period of up to three months.
The validity of the decision on inclusion in the registers of persons carrying out activities in the field of customs is renewed, provided that the reasons that served as the basis for suspension of its validity are eliminated.
During the suspension period:
placement of goods in a temporary storage warehouse, customs warehouse, free warehouse, duty-free shop is not allowed;
with goods placed in a temporary storage warehouse, customs warehouse, free warehouse, duty-free shop, it is not allowed to perform any operations, with the exception of operations necessary to ensure the safety of goods, which can be performed with the permission of the customs authority;
the sale of goods in a customs warehouse and in a duty-free shop is prohibited.
3. The Government of the Kyrgyz Republic, in accordance with the second paragraph of paragraph 4 articles 397 of the Code, may establish additional grounds for suspending the activities of persons carrying out activities in the field of customs.
4. Persons carrying out activities in the field of customs affairs are excluded from the registers of persons carrying out activities in the field of customs affairs by the authorized state body in the field of customs affairs on the grounds established by Articles208,213,218,223,228 and 233 of this Law.
5. The adoption by the authorized state body in the field of customs affairs of a decision to exclude persons from the registers of persons carrying out activities in the field of customs affairs shall entail the revocation of the certificate of inclusion in the registers.
The decision to exclude a person carrying out activities in the field of customs from the registers of persons carrying out activities in the field of customs shall be effective from the date of adoption of such a decision by the authorized state body in the field of customs.
The decision to exclude a person carrying out activities in the field of customs affairs from the registers of persons carrying out activities in the field of customs affairs shall be brought to the attention of the person in respect of whom such a decision has been made by the authorized state body in the field of customs affairs in writing with a reasoned justification for such a decision. not later than three working days from the date of its acceptance. The specified decision is handed over to the head or other representative of the person against signature or in any other way confirming the fact and date of receipt of this decision. If the above persons evade receiving the decision, it shall be sent by registered mail. The day of notification of persons of the decision to withdraw is considered the day of notification by the postal service of the delivery of a registered letter.
6. A repeated application for inclusion in the registers of persons carrying out activities in the field of customs may be considered, provided that the reasons that served as the basis for its withdrawal are eliminated, within the time period established by part 1 articles 200 of this Law.
1. In the event of a change in the name of a person that does not entail a change in the legal form or location of the person, the person carrying out activities in the field of customs affairs shall be obliged to submit an application for review of the decision to include in the registers of persons carrying out activities in the field of customs affairs, with an attachment relevant documents confirming the specified information.
An application for reissuing a decision is submitted by the applicant within five working days from the date of occurrence of the circumstances that are the grounds for reissuing.
2. When re-issuing a decision, the authorized state body in the field of customs affairs shall make appropriate changes to the registers of persons carrying out activities in the field of customs affairs. In this case, the previously issued decision and certificate are annulled. The newly accepted certificate is assigned a new registration number of registers and the date of issue is indicated.
Prior to obtaining a certificate during the period of re-registration, a person carrying out activities in the field of customs affairs shall carry out activities on the basis of copies of an earlier decision and a certificate certified in the prescribed manner.
Re-registration of the decision by the authorized state body in the field of customs is carried out within fifteen working days from the date of submission by the person carrying out activities in the field of customs, the relevant application and documents.
3. It is prohibited to demand from a person, carrying out activities in the field of customs affairs, re-issuance of a decision on other grounds not provided for by this article.
1. The authorized state body in the field of customs shall form and maintain registers of persons carrying out activities in the field of customs, in the manner prescribed by this Law, and ensure their placement at least once a month on the official website of the authorized state body in the field of customs.
2. The information contained in the registers of persons carrying out activities in the field of customs affairs shall be determined by the authorized state body in the field of customs affairs, taking into account the technical conditions for the provision of data contained in the registers of persons carrying out activities in the field of customs affairs, determined by the Commission.
3. The procedure for making changes to the registers should not exceed fifteen working days from the date of adoption of the relevant decision by the authorized state body.
1. General provisions on the provision of security for the performance of duties of a legal entity carrying out activities in the field of customs affairs are established article 399 Code.
2. Security for the fulfillment of the obligations of a legal entity carrying out activities in the field of customs affairs shall be provided in cases where such security, in accordance with this Law, is a condition for inclusion in the registers of persons carrying out activities in the field of customs affairs.
3. Ensuring the fulfillment of the obligations of a legal entity carrying out activities in the field of customs affairs is provided to the authorized state body in the field of customs affairs by a legal entity claiming to carry out activities in the field of customs affairs.
4. Fulfillment of duties of a legal entity carrying out activities in the field of customs affairs is ensured by the methods established article 64 of this Law.
5. To ensure the fulfillment of the obligations of a legal entity carrying out activities in the field of customs affairs, such a person has the right to choose any of the methods established article 64 of this Law.
6. The fulfillment of the obligations of a legal entity carrying out activities in the field of customs affairs can be ensured in several ways at the choice of the legal entity providing such security.
7. A legal entity that has provided security for the fulfillment of the duties of a person carrying out activities in the field of customs affairs shall have the right to replace one method of ensuring the fulfillment of duties of a legal entity carrying out activities in the field of customs affairs by another method, if the replaced security for the fulfillment of duties of a legal entity carrying out activities in the field of customs, not levied in accordance with chapter 11, articles 77 and 270 of the Code and article 77 of this Law.
8. The procedure for applying the methods of securing the fulfillment of the obligations of a legal entity carrying out activities in the field of customs affairs, the procedure for replacing one method of security with another, as well as the currency in which such security is provided, are established by the Government of the Kyrgyz Republic.
9. The return of the security for the fulfillment of the obligations of a legal entity carrying out activities in the field of customs is carried out in the absence of such a person's obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, penalties, interest in the cases established by paragraph 13 articles 399 of the Code, in the manner established by the Government of the Kyrgyz Republic.
Article 205. Responsibility of legal entities carrying out activities in the field of customs
For non-compliance with the requirements of international treaties and acts in the field of customs regulation, the legislation of the Kyrgyz Republic in the field of customs, legal entities carrying out activities in the field of customs shall be liable in accordance with the legislation of the Kyrgyz Republic.
Chapter 37. Customs representative
Article 206. Activities of a customs representative
1. The customs representative performs on behalf and on behalf of the declarant or other interested persons customs operations on the territory of the Kyrgyz Republic in accordance with international treaties and acts in the field of customs regulation and the legislation of the Kyrgyz Republic in the field of customs.
2. Relations between a customs representative and declarants or other interested persons are built on a contractual basis.
3. Qualification requirements for employees of customs representatives who directly perform customs operations, and the conditions for issuing a document to such persons confirming their compliance with such qualification requirements, are established by the Government of the Kyrgyz Republic.
Article 207. Conditions for inclusion in the register of customs representatives
The conditions for inclusion of a legal entity claiming to carry out activities in the field of customs as a customs representative in the register of customs representatives are:
1) the existence of an insurance contract for the risk of civil liability of a customs representative, which may occur as a result of damage to the property of represented persons or violation of contracts with these persons, for the sum insured, determined in accordance with the legislation of the Kyrgyz Republic;
2) ensuring the fulfillment of the obligations of a legal entity carrying out activities in the field of customs affairs, in the amount determined by the Commission, and in relation to a legal entity whose scope of activity as a customs representative will be limited to the performance of customs operations in respect of goods not subject to export customs duties and placed under the customs procedure for export - in the amount of 10,000 (ten thousand) calculation indices;
3) the absence on the day of applying to the authorized state body in the field of customs regulation for inclusion in the register of customs representatives of the obligation not fulfilled within the established period to pay customs duties, special, anti-dumping, countervailing duties, penalties, interest;
4) the presence in the staff of this person of at least two employees who have a document confirming their compliance with the qualification requirements established by the Government of the Kyrgyz Republic;
5) availability of information systems that are technically compatible with the information systems of customs authorities;
6) as of the date of filing the application, there are no facts of bringing to responsibility for violation and (or) criminal liability for violation and (or) crime in the area of customs affairs within one year;
7) the obligation to provide reports at the request of the customs authorities in the form established by the Government of the Kyrgyz Republic;
8) other conditions established by the Government of the Kyrgyz Republic.
Article 208. Grounds for exclusion from the register of customs representatives
1. The grounds for exclusion of a customs representative from the register of customs representatives are:
1) the grounds provided for in subparagraphs 1-5 of paragraph 1 article 403 of the Code;
2) the presence of criminal liability on the basis of a court verdict that has entered into force in the prescribed manner;
3) commission by the customs representative within one year of three or more violations in the field of customs;
4) causing damage to the represented persons, including as a result of the illegal use of information constituting a commercial secret or confidential information, the existence of which is proven in the manner prescribed by law;
5) declaring a legal entity insolvent (bankrupt) or declaring it bankrupt;
6) failure to eliminate the facts of violations previously identified by the results of customs inspections, established during the control inspection;
7) other grounds established by the Government of the Kyrgyz Republic.
2. The adoption by the authorized state body in the area of customs affairs of a decision to exclude a customs representative from the register of customs representatives shall entail the revocation of the certificate of inclusion of the customs representative in the register of customs representatives.
Article 209. Rights of a customs representative
1. When performing customs operations, the customs representative has the rights specified in paragraphs 1 and 2 articles 404 Code.
2. The customs representative has the right to limit the scope of his activities to the performance of customs operations in relation to certain categories of goods, the performance of individual customs operations or the performance of customs operations in a particular region of activity.
3. It is prohibited to grant exclusive (exclusive) rights and other benefits of an individual nature to individual customs representatives.
Article 210. Obligations of a customs representative
1. The customs representative is obliged:
1) comply with the conditions for inclusion in the register of customs representatives established by subparagraphs 1 and 2 of paragraph 1 articles 402 of the Code and article 207 this Law;
2) submit reports to the customs authorities at the request of the customs authorities;
3) not to disclose, not to use by himself and (or) his employees for their own purposes and not to transfer to other persons the information received from the persons they represent, constituting state, commercial, banking and other secrets (secrets) protected by law, as well as other confidential information;
4) comply with the provisions of paragraph 4 article 405 of the Code, a joint and several obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties in accordance with part 4 of this article no later than the last day of the period specified in the Notification sent by the customs authority in accordance with paragraph 3 article 55, item 3 article 73 and paragraph 4 articles 270 of the Code;
5) inform the authorized state body in the field of customs affairs about changes in the information declared by him when included in the register of customs representatives, and submit documents confirming such changes within five working days from the date of change of such information or from the day when he became aware of their change;
6) comply with other obligations established by the Code and the legislation of the Kyrgyz Republic in the field of customs.
2. The obligations of a customs representative do not include compliance with the conditions for the use of goods in accordance with customs procedures and other obligations that, in accordance with international treaties and acts in the field of customs regulation, are assigned only to the persons represented by him.
3. In the event that customs operations are performed by a customs representative on behalf of the declarant, the customs representative shall bear with such declarant a joint and several obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties in the full amount of the obligation to be fulfilled to pay customs duties, taxes, special, anti-dumping, compensatory fees.
4. Upon the occurrence of the circumstances provided for in accordance with the Code, in which the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution, such an obligation shall be fulfilled by the customs representative jointly with the person he represents, except for cases where the fulfillment of such an obligation is connected :
1) with non-compliance with the conditions for the use of goods in accordance with the customs procedure under which the goods are placed;
2) with a change in the terms of payment of customs duties and taxes in accordance with chapter 8 of the Code;
3) with the commission of actions in violation of the goals and conditions for granting benefits for the payment of customs duties, taxes and (or) restrictions on the use and (or) disposal of goods in connection with the application of such benefits;
4) using for the purposes of customs declaration of goods knowingly false (false) information and (or) forged (false) documents received from the declarant or an interested person, on the basis of which the customs declaration was submitted.
5. The duties of a customs representative to the customs authorities may not be limited by an agreement with the represented person.
6. Duties are the same for all customs representatives.
Article 211. Activity of a customs carrier
1. The customs carrier carries out transportation (transportation) through the customs territory of goods under customs control.
2. The status of a customs carrier is confirmed by a document, the form of which is determined by the Commission.
The specified document is issued by the authorized state body in the field of customs.
When placing goods under the customs procedure of customs transit, the status of a customs carrier may be confirmed without presenting the document specified in paragraph one of this part, if information about such a document can be obtained by the customs authority from the information systems of customs authorities in accordance with paragraph 2 article 80 of the Code.
Article 212. Conditions for inclusion in the register of customs carriers
The conditions for inclusion of a legal entity claiming to carry out activities in the field of customs as a customs carrier in the register of customs carriers are:
1) carrying out activities for the transportation of goods for at least two years on the day of applying to the authorized state body in the field of customs;
2) ensuring the fulfillment of the obligations of a legal entity carrying out activities in the field of customs affairs in the amount equivalent to 200 thousand euros, and if the Commission determines a different amount of security, in the amount determined by the Commission;
3) availability of a permit for carrying out activities for the transportation of goods, if such type of activity requires the presence of the specified document in accordance with the legislation of the Kyrgyz Republic;
4) ownership, economic management, operational management or lease of vehicles used for the transport of goods, including vehicles suitable for the transport of goods under customs seals and seals, as well as meeting specific requirements for the arrangement and equipment of vehicles in accordance with criteria determined by the Government of the Kyrgyz Republic;
5) the absence on the day of application to the customs authority of an obligation not fulfilled within the established period to pay customs payments, special, anti-dumping, countervailing duties, penalties, interest;
6) as of the date of filing the application, there are no facts of bringing to responsibility for violation and (or) criminal liability for violation and (or) crime in the area of customs affairs within one year;
7) availability of information systems that are technically compatible with information systems of customs authorities;
8) the obligation to provide reports at the request of the customs authorities;
9) compliance with other requirements and compliance with other conditions established by the Government of the Kyrgyz Republic.
Article 213. Grounds for exclusion from the register of customs carriers
The grounds for exclusion of a customs carrier from the register of customs carriers are:
1) the grounds provided for in paragraph 1 articles 408 of the Code;
2) other grounds established by the Government of the Kyrgyz Republic.
Article 214. Obligations of a customs carrier
The customs carrier is obliged:
1) comply with the conditions for inclusion in the register of customs carriers, established by subparagraphs 2-4 of paragraph 1 article 407 of the Code, as well as article 212 this Law;
2) comply with the conditions and requirements established by international treaties and acts in the field of customs regulation and the legislation of the Kyrgyz Republic in the field of customs when transporting goods in accordance with the customs procedure of customs transit;
3) keep records of goods transported (transported) in accordance with the customs procedure of customs transit, and submit, at the request of the customs authority, reports on the transportation (transportation) of such goods, including using information technologies;
4) not to disclose, not to use for their own purposes and not to transfer to other persons information received from the sender of goods, their recipient or forwarder, which constitutes state, commercial, banking and other secrets (secrets) protected by law, as well as other confidential information, except for cases established by this Law;
5) fulfill the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties in accordance with Articles 153 and 309 of the Code no later than the last day of the period specified in the Notification sent by the customs authority in accordance with paragraph 3 article 55, item 3 article 73 and paragraph 4 articles 270 of the Code;
6) inform the authorized state body in the field of customs affairs about changes in the information declared by him when included in the register of customs carriers, and submit documents confirming such changes within five working days from the date of change of such information or from the day when he became aware of their change.
Article 215. Activities of the owner of a temporary storage warehouse
1. The owner of a temporary storage warehouse shall store goods under customs control in the temporary storage warehouse in the cases and under the conditions established by the Code and this Law.
2. Relationships between the owner of a temporary storage warehouse and declarants or other interested persons are built on a contractual basis.
Article 216. Warehouse for temporary storage
1. Warehouses for temporary storage are specially defined and equipped structures, premises (parts of premises) and (or) open areas intended for temporary storage of goods.
2. A temporary storage warehouse shall be considered established from the day following the day of inclusion of a person in the register of owners of temporary storage warehouses.
3. The functioning of a temporary storage warehouse shall be terminated from the day following the day of exclusion of the owner of the temporary storage warehouse from the register of owners of temporary storage warehouses.
4. Requirements for the location, arrangement and equipment of structures, premises (parts of premises) and (or) open areas intended for use or used as a temporary storage warehouse, as well as the procedure for their establishment and functioning are established by the Government of the Kyrgyz Republic.
Article 217. Conditions for inclusion in the register of owners of temporary storage warehouses
The conditions for inclusion of a legal entity claiming to carry out activities in the field of customs as the owner of a temporary storage warehouse in the register of owners of temporary storage warehouses are:
1) ownership, economic management, operational management or lease of structures, premises (parts of premises) and (or) open areas intended for use as a temporary storage warehouse and meeting the requirements established by the Government of the Kyrgyz Republic. If structures, premises (parts of premises) and (or) open areas are leased on the day of filing an application for inclusion in the register of owners of temporary storage warehouses, the lease agreement for such structures, premises (parts of premises) and (or) open areas must be concluded for a period of at least one year;
2) the existence of an insurance contract for the risk of civil liability of the owner of a temporary storage warehouse, which may occur as a result of damage to the goods of other persons in storage, or violation of other conditions of storage agreements with other persons, for the sum insured, determined in accordance with the legislation of the Kyrgyz Republic;
3) on the date of application to the authorized state body in the field of customs, the obligation to pay customs duties, special, anti-dumping, countervailing duties, penalties, interest has not been fulfilled within the established period;
4) ensuring the fulfillment of the obligations of a legal entity carrying out activities in the field of customs affairs, in the amount of 10,000 (ten thousand) calculation indices;
5) as of the date of filing the application, there are no facts of bringing to responsibility for violation and (or) criminal liability for violation and (or) crime in the area of customs affairs within one year;
6) availability of information systems that are technically compatible with the information systems of customs authorities;
7) the obligation to provide reports at the request of the customs authorities;
8) compliance with other requirements and compliance with other conditions that may be established by the Government of the Kyrgyz Republic.
Article 218. Grounds for exclusion from the register of owners of temporary storage warehouses
The grounds for exclusion of the owner of a temporary storage warehouse from the register of owners of temporary storage warehouses are:
1) the grounds provided for in subparagraphs 1-4 of paragraph 1 article 413 of the Code;
2) commission by the owner of the temporary storage warehouse within one year of three or more violations in the field of customs;
3) court decision;
4) declaring the owner of the warehouse insolvent (bankrupt) or declaring his bankruptcy;
5) other grounds that may be established by the Government of the Kyrgyz Republic.
Article 219. Obligations of the owner of a temporary storage warehouse
The owner of a temporary storage warehouse is obliged to:
1) comply with the conditions for inclusion in the register of owners of temporary storage warehouses, established by paragraphs two and three article 412 of the Code and article 217 this Law;
2) comply with the conditions and comply with the requirements established by the Code regarding the storage of goods and performance of operations in a temporary storage warehouse;
3) ensure the safety of goods in a temporary storage warehouse;
4) ensure the possibility of conducting customs control;
5) keep records of goods in a temporary storage warehouse and submit, at the request of the customs authority, reports on such goods, including using information technology;
6) not to allow unauthorized persons who are not employees of the temporary storage warehouse or who do not have authority in relation to goods located in the temporary storage warehouse to enter the temporary storage warehouse without the permission of the customs authorities;
7) comply with the requirements of the customs authorities regarding the access of officials of the customs authorities to the goods located in the temporary storage warehouse;
8) in the event of termination of the functioning of the temporary storage warehouse, within three working days from the day following the day the decision was made to terminate the functioning of this warehouse, notify the persons who placed the goods in the temporary storage warehouse of such a decision;
9) fulfill the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties in accordance with article 103 of the Code no later than the last day of the period specified in the Notification sent by the customs authority in accordance with paragraph 3 article 55, item 3 article 73 and paragraph 4 articles 270 of the Code;
10) inform the authorized state body in the field of customs affairs about changes in the information declared by him when included in the register of owners of temporary storage warehouses, and submit documents confirming such changes within five working days from the date of change of such information or from the day when he became aware of their change;
11) comply with other obligations established by the Code and (or) the legislation of the Kyrgyz Republic in the field of customs.
Article 220. Activities of the owner of a customs warehouse
1. The owner of a customs warehouse shall store goods placed under the customs procedure of a customs warehouse or other goods in a customs warehouse in the cases and under the conditions established by the Code and this Law.
2. Relationships between the owner of a customs warehouse and declarants or other interested persons are built on a contractual basis.
Article 221. Customs warehouses and their types
1. Customs warehouses are specially defined and equipped structures, premises (parts of premises) and (or) open areas intended for storage of goods placed under the customs procedures of a customs warehouse, export, or other goods in cases and in the manner established by the Government of the Kyrgyz Republic.
2. A customs warehouse shall be considered established from the day following the date of inclusion of a person in the register of owners of customs warehouses.
3. The functioning of the customs warehouse shall be terminated from the day following the day of exclusion of the owner of the customs warehouse from the register of owners of customs warehouses.
4. Customs warehouses may be open or closed.
Customs warehouses are open warehouses if they are available for the storage of any goods and for use by any person with authority over the goods.
Customs warehouses are warehouses of a closed type if they are intended for the storage of goods of the owner of this customs warehouse or for the storage of certain categories of goods that are limited in circulation and (or) require special storage conditions.
Separate categories of goods that are allowed to be stored in customs warehouses of a closed type are determined by the authorized state body in the field of customs affairs.
5. Requirements for the location, arrangement and equipment of structures, premises (parts of premises) and (or) open areas intended for use or used as a customs warehouse, as well as the procedure for their establishment and functioning are established by the Government of the Kyrgyz Republic.
Article 222. Conditions for inclusion in the register of owners of customs warehouses
The conditions for inclusion of a legal entity claiming to carry out activities in the field of customs as the owner of a customs warehouse in the register of owners of customs warehouses are:
1) ownership, economic management, operational management or lease of structures, premises (parts of premises) and (or) open areas intended for use as a customs warehouse and meeting the requirements established by the Government of the Kyrgyz Republic. If structures, premises (parts of premises) and (or) open areas are leased on the day of filing an application for inclusion in the register of owners of customs warehouses, a lease agreement for such structures, premises (parts of premises) and (or) open areas must be concluded for a period of at least three years;
2) for legal entities applying for inclusion in the register of owners of customs warehouses as owners of customs warehouses of an open type - the availability of an insurance contract for the risk of civil liability of the owner of the customs warehouse, which may occur as a result of damage to goods of other persons in storage, or violation of other terms of storage agreements with other persons, for the amount insured, determined in accordance with the legislation of the Kyrgyz Republic;
3) absence on the day of application to the customs authority of the obligation to pay customs payments, special, anti-dumping, countervailing duties, penalties, interest not fulfilled within the established period;
4) ensuring the fulfillment of the obligations of a legal entity carrying out activities in the field of customs affairs, in the amount of 10,000 (ten thousand) calculation indices;
5) availability of information systems for accounting and control of goods under customs control, technically compatible with information systems of customs authorities;
6) as of the date of filing the application, there are no facts of bringing to responsibility for violation and (or) criminal liability for violation and (or) crime in the area of customs affairs within one year;
7) the obligation to provide reports at the request of the customs authorities;
8) compliance with other requirements and compliance with other conditions established by the Government of the Kyrgyz Republic.
Article 223. Grounds for exclusion from the register of owners of customs warehouses
The grounds for exclusion of the owner of a customs warehouse from the Register of Owners of Customs Warehouses are:
1) the grounds provided for in subparagraphs 1-4 of paragraph 1 articles 418 of the Code;
2) commission by the owner of the customs warehouse within one year of three or more violations in the field of customs;
3) court decision;
4) declaring the owner of the warehouse insolvent (bankrupt) or declaring his bankruptcy;
5) other grounds established by the Government of the Kyrgyz Republic.
Article 224. Obligations of the owner of a customs warehouse
The owner of the customs warehouse is obliged:
1) comply with the conditions for inclusion in the register of owners of customs warehouses, established by paragraphs two and three articles 417 of the Code;
2) comply with the conditions for the use of goods in accordance with the customs procedure of the customs warehouse, established by paragraph 2 article 156 of the Code, in terms of the presence of goods in a customs warehouse and the performance of operations with goods placed under the customs procedure of a customs warehouse;
3) ensure the safety of goods in the customs warehouse;
4) ensure the possibility of conducting customs control;
5) keep records of goods stored in a customs warehouse and submit, at the request of the customs authority, reports on such goods, including using information technology;
6) not to allow unauthorized persons who are not employees of the customs warehouse or who do not have authority in relation to goods stored in the customs warehouse to enter the customs warehouse without the permission of the customs authorities;
7) comply with the requirements of the customs authorities regarding the access of officials of the customs authorities to the goods stored in the customs warehouse;
8) in the event of termination of the functioning of the customs warehouse, within three working days from the day following the day the decision was made to terminate the functioning of this warehouse, notify the persons who placed the goods in the customs warehouse of such a decision;
9) fulfill the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties in accordance with article 162 of the Code no later than the last day of the period specified in the Notification sent by the customs authority in accordance with paragraph 3 article 55 and paragraph 3 article 73 of the Code;
10) inform the authorized state body in the field of customs affairs about changes in the information declared by him when included in the register of owners of customs warehouses, and submit documents confirming such changes, within five working days from the date of change of such information or from the day when he became aware about their change;
11) comply with other obligations established by the Code and (or) the legislation of the Kyrgyz Republic in the field of customs.
Article 225. Activities of the owner of a free warehouse
1. The owner of a free warehouse shall place and use goods placed under the customs procedure of a free warehouse in a free warehouse in accordance with the Code and the legislation of the Kyrgyz Republic in the field of customs.
2. Entrepreneurial and production activities may be carried out on the territory of a free warehouse in accordance with the legislation of the Kyrgyz Republic.
3. Certain types of activities, the implementation of which is prohibited in the territories of free warehouses, are determined by the Government of the Kyrgyz Republic.
1. Free warehouses are buildings (parts of buildings), a complex of buildings, equipped and equipped territories and (or) open areas that are under protection or have an access control regime for individuals and within which, in accordance with the Code and this Law, and goods placed under the customs procedure of a free warehouse, as well as other goods in accordance with the Code and this Law (hereinafter in this chapter - structures, premises (parts of premises) and (or) open areas) shall be used.
2. A free warehouse is considered to be established from the day following the date of inclusion of a person in the register of owners of free warehouses.
3. The operation of a free warehouse shall be terminated from the day following the day of exclusion of the free warehouse owner from the register of free warehouse owners.
4. Requirements for the location, arrangement and equipment of structures, premises (parts of premises) and (or) open areas intended for use or used as a free warehouse, including requirements for fencing and equipping the perimeter of the territory of a free warehouse with a video surveillance system, as well as the procedure for establishing and functioning of free warehouses are established by the Government of the Kyrgyz Republic.
5. Requirements for ensuring the access control regime on the territory of a free warehouse, including the procedure for access of persons to such territory, are established by the Government of the Kyrgyz Republic.
Article 227. Conditions for inclusion in the register of owners of free warehouses
The conditions for inclusion of a legal entity claiming to operate as a free warehouse owner in the register of free warehouse owners are:
1) ownership, economic management, operational management or lease of structures, premises (parts of premises) and (or) open areas intended for use as a free warehouse and meeting the requirements established by the Government of the Kyrgyz Republic. If structures, premises (parts of premises) and (or) open areas are leased on the day of filing an application for inclusion in the register of owners of free warehouses in relation to such structures, premises (parts of premises) and (or) open areas, a lease agreement must be concluded for a period of at least three years;
2) on the day of applying to the authorized state body in the field of customs, the obligation to pay customs duties, special, anti-dumping, countervailing duties, penalties, interest has not been fulfilled within the established period;
3) availability of a system for accounting for goods, which allows comparing the information submitted to the customs authorities when performing customs operations with information on the conduct of business operations, in accordance with the requirements established by the authorized state body in the field of customs;
4) economic justification on the feasibility of creating a free warehouse;
5) the presence of registration with the tax authorities of the Kyrgyz Republic as a taxpayer and the absence of tax debts;
6) as of the date of filing the application, there are no facts of bringing to responsibility for violation and (or) criminal liability for violation and (or) crime in the area of customs affairs within one year;
7) ensuring the fulfillment of the obligations of a legal entity carrying out activities in the field of customs, in the amount of 10,000 (ten thousand) calculation indices;
8) the obligation to provide reports at the request of the customs authorities;
9) compliance with other requirements and compliance with other conditions established by the Government of the Kyrgyz Republic.
Article 228. Grounds for exclusion from the register of owners of free warehouses
The grounds for exclusion of a free warehouse owner from the register of free warehouse owners are:
1) non-fulfillment by the owner of a free warehouse of the obligations provided for in paragraphs two to nine articles 424 of the Code;
2) application of the owner of a free warehouse to exclude him from the register of owners of free warehouses;
3) liquidation of a legal entity included in the register of owners of free warehouses, in accordance with the legislation of the Kyrgyz Republic;
4) reorganization of a legal entity included in the register of owners of free warehouses, in accordance with the legislation of the Kyrgyz Republic;
5) failure to eliminate the reasons that served as the basis for making a decision to suspend his activities as an owner of a free warehouse, as of the date of expiration of such suspension;
6) carrying out entrepreneurial activities as an owner of a free warehouse during the period of suspension of this activity;
7) a court decision that has entered into force in accordance with the established procedure;
8) non-compliance by the owner of a free warehouse with the obligations stipulated article 424 of the Code and article 229 this Law;
9) commission by the owner of a free warehouse within one year of three or more violations in the field of customs.
Section 229. Obligations of an Owner of a Free Warehouse
The owner of a free warehouse is obliged to:
1) comply with the conditions for inclusion in the register of owners of free warehouses, established by paragraphs two and four articles 422 of the Code and article 227 this Law;
2) ensure compliance of the free warehouse with the requirements established by the Government of the Kyrgyz Republic;
3) comply with the conditions for the use of goods in accordance with the customs procedure of a free warehouse;
4) ensure the possibility of conducting customs control;
5) keep records of goods placed under the customs procedure of a free warehouse, and submit, at the request of the customs authority, including using information technology, reports on such goods and transactions performed with them, as well as on goods made (received) from goods, placed under the customs procedure of a free warehouse;
6) not to allow unauthorized persons who are not employees of the free warehouse or who do not have authority in relation to goods located in the free warehouse to enter the free warehouse without the permission of the customs authorities;
7) comply with the requirements of the customs authorities regarding the access of officials of the customs authorities to the goods located in the free warehouse;
8) fulfill the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties in accordance with article 216 of the Code no later than the last day of the period specified in the Notification sent by the customs authority in accordance with paragraph 3 article 55 and paragraph 3 article 73 of the Code;
9) inform the customs authority, which included it in the register of free warehouse owners, about changes in the information declared by it when it was included in the register of free warehouse owners, and submit documents confirming such changes, within five working days from the date of change of such information or from the day, when he became aware of their change;
10) comply with other obligations established by the Code and (or) the legislation of the Kyrgyz Republic in the field of customs.
Article 230. Activities of the owner of a duty-free shop
The owner of the duty-free shop shall store and sell in the duty-free shop the goods placed under the customs procedure of duty-free trade to the persons specified in paragraph 2 articles 243 of the Code, as well as to persons established by the Government of the Kyrgyz Republic.
1. Duty-free shops are specially defined and equipped facilities and (or) premises (parts of premises), consisting of trading floors and warehouses, as well as auxiliary premises (if any).
2. A duty-free shop is considered to be established from the day following the date of inclusion of a person in the register of owners of duty-free shops.
3. The operation of a duty-free shop is terminated from the day following the day the owner of the duty-free shop is excluded from the register of owners of duty-free shops.
4. Requirements for the location, arrangement and equipment of duty-free shops, including equipment with a video surveillance system, the procedure for their establishment and operation, as well as the rules for the sale of goods in duty-free shops are established by the Government of the Kyrgyz Republic.
Article 232. Conditions for inclusion in the register of owners of duty-free shops
The conditions for inclusion of a legal entity claiming to carry out activities in the field of customs in the register of owners of duty-free shops are:
1) ownership, economic management, operational management or lease of facilities and (or) premises (parts of premises) intended for use as a duty-free shop and meeting the requirements established by the Government of the Kyrgyz Republic. If the structures and (or) premises (parts of premises) are leased on the day of filing an application for inclusion in the register of owners of duty-free shops, the lease agreement in respect of such structures and (or) premises (parts of premises) must be concluded for a period of at least six months;
2) availability of registration or permit documents for retail trade, if the obligation to obtain them is provided for by the legislation of the Kyrgyz Republic;
3) availability of documents on the possibility of carrying out activities as a duty-free shop, issued by authorized state bodies;
4) on the day of applying to the authorized state body in the field of customs, there is no unfulfilled obligation to pay customs duties, special, anti-dumping, countervailing duties, penalties, interest;
5) ensuring the fulfillment of the obligations of a legal entity carrying out activities in the field of customs affairs in the amount of 10,000 (ten thousand) calculation indices;
6) availability of information systems for accounting and control of goods under customs control, technically compatible with information systems of customs authorities;
7) as of the date of filing the application, there are no facts of bringing to responsibility for a violation and (or) criminal liability for a violation and (or) a crime in the field of customs affairs within one year;
8) the obligation to submit reports at the request of the customs authorities;
9) compliance with other requirements and compliance with other conditions established by the Government of the Kyrgyz Republic.
Article 233. Grounds for exclusion from the register of owners of duty-free shops
The grounds for exclusion of the owner of a duty-free shop from the register of owners of duty-free shops are:
1) the grounds provided for in subparagraphs 1-4 of paragraph 1articles 428 of the Code;
2) commission by the owner of the duty-free shop within one year of three or more violations in the field of customs;
3) court decision;
4) recognition of the owner of the duty-free shop as insolvent (bankrupt) or declaration of bankruptcy by him.
Article 234. Obligations of the owner of a duty-free shop
The duty-free shop owner must:
1) comply with the conditions for inclusion in the register of owners of duty-free shops, established by paragraphs two and three articles 427 of the Code and article 232 this Law;
2) comply with the conditions for the use of goods in accordance with the customs procedure for duty-free trade, established by paragraph 3 articles 244 of the Code;
3) ensure the safety of goods placed under the customs procedure of duty-free trade and not sold in a duty-free shop;
4) ensure the possibility of conducting customs control;
5) keep records of the receipt of goods in a duty-free shop and their sale in this shop, as well as submit, at the request of the customs authority, reports on such goods, including using information technology;
6) fulfill the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties in cases provided for article 247 of the Code, no later than the last day of the period specified in the Notification sent by the customs authority in accordance with paragraph 3 article 55 and paragraph 3 article 73 of the Code;
7) inform the authorized state body in the field of customs regulation about changes in the information declared by him when included in the register of owners of duty-free shops, and submit documents confirming such changes within five working days from the date of change of such information or from the day when he became aware of their change;
8) comply with other obligations established by the Code and (or) the legislation of the Kyrgyz Republic in the field of customs.
Chapter 43. Authorized Economic Operator
Article 235. Authorized economic operator
1. An authorized economic operator is a legal entity established in accordance with the legislation of the Kyrgyz Republic and included in the register of authorized economic operators in the manner and subject to the conditions established bychapter 61of the Code, this chapter and decisions of the Government of the Kyrgyz Republic.
2. When a legal entity is included in the register of authorized economic operators, a certificate of inclusion in the register of authorized economic operators is issued.
3. From the date of entry into force of the certificate of inclusion in the register of authorized economic operators, the authorized economic operator shall be classified as a low risk category.
4. The procedure for including a legal entity in the register of authorized economic operators and its exclusion from such a register, the procedure for issuing, suspending and renewing the certificate of inclusion in the register of authorized economic operators are established by the Code, and in the part not regulated by the Code, by the Government of the Kyrgyz Republic.
5. The inclusion of a legal entity in the register of authorized economic operators, its exclusion from such a register, as well as the suspension and renewal of the certificate of inclusion in the register of authorized economic operators shall be carried out by the authorized state body in the field of customs.
6. When checking compliance by a legal entity applying for inclusion in the register of authorized economic operators with the conditions for inclusion in such a register, as well as when monitoring compliance by an authorized economic operator with the conditions for its inclusion in such a register, forms of customs control and measures to ensure the conduct of customs control may be applied. provided for section VI of the Code and section VI of this Law.
7. The authorized economic operator has the right to use the article 437 of the Code with special simplifications in the customs territory, taking into account the provisions of the Code and this Law.
8. In accordance with the international treaties of the Union with a third party and international treaties of the Kyrgyz Republic, certain special simplifications provided for article 437 of the Code may be provided on a reciprocal basis to authorized economic operators of states that are not members of the Union.
At the same time, such special simplifications can only be applied on the territory of states that are a party to such international treaties.
Article 236. Register of authorized economic operators
The authorized state body in the field of customs affairs maintains a register of authorized economic operators in the form determined by the Commission, and places it on its official website and ensures that it is updated at least once a month.
Article 237. Certificate of inclusion in the register of authorized economic operators and its types
1. The certificate of inclusion in the register of authorized economic operators (hereinafter referred to in this chapter as the certificate) may be of three types.
2. The certificate of the first type gives the authorized economic operator the right to use the special simplifications provided for in paragraph 2 articles 437 of the Code.
3. The certificate of the second type gives the authorized economic operator the right to use the following special simplifications:
1) special simplifications provided for in subparagraphs 1, 3-4, 6-10 of paragraph 3 articles 437 of the Code;
2) temporary storage in structures, premises (parts of premises) and (or) in open areas (parts of open areas) of an authorized economic operator of goods of persons who are not authorized economic operators.
4. The certificate of the third type gives the authorized economic operator the right to use the special simplifications provided for in parts 2 and 3 of this article.
5. The form of the certificate and the procedure for filling it out are determined by the Commission.
6. The certificate comes into force after ten calendar days from the date of inclusion of the legal entity in the register of authorized economic operators and has an unlimited validity period.
7. An authorized economic operator, depending on the type of certificate, is entitled to use the special simplifications provided for in parts 2-4 of this article, from the date the certificate comes into force.
8. The authorized state body in the field of customs, not later than five calendar days from the date of inclusion of the legal entity in the register of authorized economic operators, informs such person and subordinate customs authorities, as well as customs authorities of other Member States in accordance with article 368 of the Code information on the date of inclusion of the legal entity in the register of authorized economic operators and the date of entry into force of the certificate.
Article 238. Conditions for inclusion in the register of authorized economic operators
1. The conditions for inclusion of a legal entity in the register of authorized economic operators with the issuance of a certificate of the first type are:
1) carrying out by a legal entity of foreign economic activity, activities in the field of customs as a customs representative, owner of a temporary storage warehouse, customs warehouse for at least three years or carrying out activities as a customs carrier for at least two years prior to the date of registration by the authorized state body in the field of customs applications for inclusion in the register of authorized economic operators (hereinafter in this chapter - the application), during which:
a) persons engaged in foreign economic activity, with the exception of activities for the provision of services for the transportation of goods, have submitted at least ten declarations for goods for each year, or the total value of goods moved across the customs border for each year is at least 500,000 euros at the exchange rate, valid on the day of registration of the application by the authorized state body in the field of customs;
b) persons engaged in foreign economic activity for the provision of services for the transportation of goods, for each year, at least two hundred and fifty transit declarations were submitted;
c) persons carrying out activities in the field of customs as a customs representative have filed at least two hundred customs declarations for each year, or the total value of goods declared in the customs declarations filed by them for each year is at least 500,000 euros at the exchange rate, valid on the day of registration by the authorized state body in the field of customs affairs of the application;
d) persons carrying out activities in the field of customs as owners of temporary storage warehouses, customs warehouses have stored goods, the total value of which for each year is at least 500,000 euros at the exchange rate in force on the day of registration by the authorized state body in the field of customs statements;
e) persons carrying out activities in the field of customs as a customs carrier filed at least two hundred and fifty transit declarations for each year;
2) security for the performance of the duties of an authorized economic operator, provided in accordance with article 436 of the Code;
3) the absence in all Member States on the day of registration by the authorized state body in the field of customs of a statement of an obligation not fulfilled within the established time limit to pay customs duties, special, anti-dumping, countervailing duties, penalties, interest;
4) absence on the day of registration by the authorized state body in the field of customs affairs of the statement of debt (arrears) on payment of taxes in accordance with the tax legislation of the Kyrgyz Republic;
5) the absence in all Member States of the facts of bringing a legal entity within one year before the date of registration of the application by the authorized state body in the field of customs to liability for violations in the field of customs;
6) the absence in all Member States of the facts of attracting individuals who are shareholders of this legal entity, having 10 percent or more of the shares of a legal entity applying for inclusion in the register of authorized economic operators, its founders (participants), managers, chief accountants, to criminal liability for crimes in the field of customs;
7) availability of a system for accounting for goods that meets the requirements established by the authorized state body in the field of customs, which allows comparing the information provided to the customs authorities in the course of customs operations with information on the conduct of business operations and provides access (including remote) of the customs authorities to such information.
2. The conditions for inclusion of a legal entity in the register of authorized economic operators with the issuance of a certificate of the second type are:
1) the conditions specified in clauses 1, 3-7 of paragraph 1 of this article;
2) compliance of the financial stability of the legal entity with the value determined in the manner established by the Commission or the Government of the Kyrgyz Republic in cases provided by the Commission;
3) ownership, economic management, operational management or lease of structures, premises (parts of premises) and (or) open areas (parts of open areas) intended for temporary storage of goods. If structures, premises (parts of premises) and (or) open areas (parts of open areas) are leased, the lease agreement for such structures, premises (parts of premises) and (or) open areas (parts of open areas) as of the date of application in the authorized state body must be concluded for a period of at least one year;
4) compliance with the requirements determined by the Commission for structures, premises (parts of premises) and (or) open areas (parts of open areas), on the territory of which temporary storage of goods will be carried out, completion of the customs procedure for customs transit and (or) customs control, to vehicles and employees of a legal entity applying for inclusion in the register of authorized economic operators;
5) ensuring the fulfillment of the obligations of an authorized economic operator in an amount equivalent to at least 150,000 euros at the exchange rate in force on the day of registration of the application, if the financial stability of a legal entity engaged in the production of goods and (or) exporting goods does not correspond to the value determined in accordance with paragraph 5 of this article.
3. The conditions for inclusion of a legal entity in the register of authorized economic operators with the issuance of a certificate of the third type are the conditions provided for in paragraph 5 articles 433 of the Code and part 2 of this article.
4. The Government of the Kyrgyz Republic may establish additional conditions for the inclusion of a legal entity in the register of authorized economic operators.
5. The procedure for determining the financial stability of a legal entity applying for inclusion in the register of authorized economic operators, and the values characterizing financial stability and necessary for inclusion in this register, are determined by the Commission and the Government of the Kyrgyz Republic in cases provided by the Commission.
Article 239. Procedure for inclusion in the register of authorized economic operators
1. The inclusion of legal entities in the register of authorized economic operators is carried out by the authorized state body in the field of customs in the manner prescribed by article 434 of the Code.
To be included in the register of authorized economic operators, a legal entity submits an application to the authorized state body in the field of customs.
The form of this application, the procedure for filling it out and the list of documents confirming the information declared in it, are determined by the Commission.
2. The period for consideration of an application cannot exceed thirty calendar days from the date of its registration.
1. Suspension, renewal of the certificate and exclusion from the register of authorized economic operators are carried out in accordance with article 435 of the Code subject to the provisions of this article.
2. The Government of the Kyrgyz Republic may establish additional grounds for suspension of the certificate and additional grounds for exclusion of an authorized economic operator from the register of authorized economic operators.
Article 241. Ensuring the performance of the duties of an authorized economic operator
1. Security for the fulfillment of the obligations of an authorized economic operator shall be provided in cases where such security is a condition for inclusion in the register of authorized economic operators, in the amount determined in accordance with article 436 of the Code.
2. The performance of the obligation of an authorized economic operator is ensured by the methods specified in clauses 1 and 2 of part 1 article 64 of this Law.
3. The procedure for applying methods to ensure the fulfillment of the duties of an authorized economic operator, the procedure for reducing the amount of security for the fulfillment of the duties of an authorized economic operator in accordance with paragraph 9 articles 436 of the Code, as well as the currency in which such security is provided, are established by the Government of the Kyrgyz Republic.
4. The return of the security for the fulfillment of the duties of an authorized economic operator is carried out if the legal entity does not have an obligation not fulfilled within the established period to pay customs duties, taxes, special, anti-dumping, countervailing duties, penalties, interest in the cases provided for in paragraph 12 articles 436 Code.
The return of security for the performance of the duties of an authorized economic operator is carried out by the authorized state body in the field of customs regulation in the manner established by the Government of the Kyrgyz Republic.
The procedure and cases for the return of documents confirming the provision of security for the performance of the duties of an authorized economic operator are established by the Government of the Kyrgyz Republic.
Article 242. Special simplifications granted to an authorized economic operator
1. Special simplifications are understood as the specifics of certain customs operations and customs control and other specifics of the application of the provisions of the Code and this Law, applied depending on the type of certificate of an authorized economic operator.
2. The certificate of the first type entitles the authorized economic operator to use the special simplifications provided for in paragraph 2 articles 437 of the Code.
3. The certificate of the second type entitles the authorized economic operator to use the following special simplifications:
1) special simplifications provided for in subparagraphs 1, 3-4, 6-10 of paragraph 3 articles 437 of the Code;
2) temporary storage in structures, premises (parts of premises) and (or) in open areas (parts of open areas) of an authorized economic operator of goods of persons who are not authorized economic operators.
4. The certificate of the third type entitles the authorized economic operator to use the special simplifications specified in parts 2 and 3 of this article.
Carrying out customs operations related to the arrival of goods into the customs territory or departure of goods from the customs territory, temporary storage of goods in structures, premises (parts of premises) and (or) open areas (parts of open areas) of an authorized economic operator, completion of the customs procedure of the customs transit upon delivery of goods to the customs control zone created in the facilities, premises (parts of premises) and (or) on open areas (parts of open areas) of an authorized economic operator, as well as the performance of customs operations and the release of goods before filing a declaration for goods, the declarant of which an authorized economic operator acts, are carried out taking into account the features established by articles 438-441 of the Code.
Article 244. Obligations of an authorized economic operator
1. An authorized economic operator is obliged to:
1) comply with the conditions for inclusion in the register of authorized economic operators, provided for in subparagraph 7 of paragraph 1 articles 433 of the Code;
2) ensure the fulfillment of the duties of an authorized economic operator in accordance with article 436 of the Code;
3) inform the authorized state body in the field of customs affairs about the change in the information declared by him when included in the register of authorized economic operators, and submit documents confirming these changes, within fourteen calendar days from the date of change in such information or from the day when he became aware about such changes;
4) fulfill the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties in accordance with the Code no later than the last day of the period specified in the Notification sent by the customs authority in accordance with paragraph 3 article 55 and paragraph 3 article 73 of the Code;
5) perform other duties established by the Code, international treaties and acts in the field of customs regulation and the legislation of the Kyrgyz Republic in the field of customs.
2. Authorized economic operators included in the register of authorized economic operators with the issuance of certificates of the first or third type, in addition to complying with the obligations provided for in paragraph 1 of this article, must also comply with the requirements for seals determined by the Commission in accordance with subparagraph 6 of paragraph 2 articles 437 of the Code.
3. Authorized economic operators included in the register of authorized economic operators with the issuance of certificates of the second or third type, in addition to complying with the obligations provided for in paragraph 1 of this article, must also comply with the obligations provided for in paragraph 3 articles 442 of the Code.
4. In case of failure to provide the customs authority with information on changes in the information declared by it when included in the register of authorized economic operators, within fourteen calendar days from the date of change of such information or from the day when it became aware of such changes, the authorized economic operator shall be liable in accordance with the legislation of the Kyrgyz Republic on violations.
5. In the event of suspension of the validity of a certificate issued to a legal entity or exclusion of a legal entity from the register of authorized economic operators, this entity shall be obliged to carry out, during the transportation (transportation) of goods in accordance with the customs procedure of customs transit, during the temporary storage of goods and in other cases, customs operations or other actions, the obligation to perform which arose before the suspension of the validity of the certificate or the exclusion of the legal entity from the register of authorized economic operators.
Article 245. Interaction between customs authorities and authorized economic operators
In order to organize interaction between the authorized state body in the field of customs regulation and the authorized economic operator, an agreement (memorandum or other document) may be concluded.
SECTION IX. TRANSITIONAL PROVISIONS. FINAL PROVISIONS
Chapter 44. Transitional Provisions
Article 246. General transitional provisions
1. This Law applies to relations regulated by the Code, international treaties and acts in the field of customs regulation and arising from the date of its entry into force.
2. The application of transitional provisions is carried out in accordance with section IX of the Code, taking into account the specifics established by this section.
3. If international treaties and acts in the field of customs regulation, adopted in accordance with the Code, have not entered into force at the time of its entry into force, then until their entry into force, the legislation of the Kyrgyz Republic governing the relevant legal relations is applied, unless otherwise established article 444 of the Code.
Article 247. Transitional Provisions to Article 59 of the Code
1. Until the Commission determines the specified in subparagraph 4 of paragraph 2 article 59 Code of the list of goods in respect of which deferment or installment payment of import customs duties may be granted:
1) to agricultural machinery for the purpose of applying subparagraph 4 of paragraph 2 article 59 The Code includes agricultural machinery classified in sub positions 8424 81, 8433 51 and 8433 59 of the Commodity Nomenclature of Foreign Economic Activity;
2) The Government of the Kyrgyz Republic may determine a list of other goods for which deferral or installment payment of import customs duties may be granted in accordance with subparagraph 4 of paragraph 2 article 59 of the Code.
2. Until the Commission determines the list of goods for which deferral or installment payment of import customs duties may be granted, specified in paragraph 3 article 59 of the Code, deferment or installment payment of import customs duties with payment of interest for deferral or installment payment of import customs duties in accordance with article 60 of the Code is provided for a period of not more than six months from the day following the day of release of goods in accordance with the customs procedure for release for domestic consumption, if there is a reason provided for in subparagraph 7 of part 1 of paragraph 1 of Article 6 of the Agreement on the grounds, conditions and procedure for changing the terms for payment of customs duties dated May 21, 2010, and taking into account parts 2 and 3 of the said paragraph.
Deferral or installment payment of import customs duties on the specified basis is provided in accordance with chapter 8 of the Code.
1. Before the entry into force of an international treaty within the Union allowing the filing of a declaration for goods with any customs authority in the customs territory, the declaration for goods shall be filed in accordance with article 449 of the Code.
2. The period of temporary storage of goods in temporary storage on the day the Code comes into force is calculated in accordance with article 101 of the Code.
3. Goods, the customs declaration for which was registered by the customs authority prior to the entry into force of the Code and this Law, shall be placed under the declared customs procedure in the manner and under the conditions established by the customs legislation of the Customs Union and the legislation of the Kyrgyz Republic in the field of customs affairs on the day of registration by the customs authority for this customs declaration.
4. In relation to goods, the customs declaration of which, prior to the entry into force of the Code, was carried out taking into account the specifics established by Articles 224-228 Law of the Kyrgyz Republic "On customs regulation in the Kyrgyz Republic" in accordance with article 194 of the Customs Code of the Customs Union, the performance of customs operations related to their release, placement under customs procedures and (or) completion of customs procedures, after the entry into force of the Code and this Law, is carried out in the manner and under the conditions established by the customs legislation of the Customs Union and the legislation Kyrgyz Republic in the field of customs.
Features of the application of customs procedures of a free customs zone, including a free customs zone in separate free economic zones, a free warehouse, which, in accordance with articles 454,455 and 456 of the Code are established by the legislation of the Kyrgyz Republic, determined by the Government of the Kyrgyz Republic.
Article 250. Recognition as invalid of some legislative acts of the Kyrgyz Republic
Recognize as invalid from the date of entry into force of this Law:
1) article 1 Law of the Kyrgyz Republic "On Amendments to Certain Legislative Acts of the Kyrgyz Republic" dated December 30, 2014 No. 172 (Bulletin of the Jogorku Kenesh of the Kyrgyz Republic, 2014, No. 11, Art. 936);
2) Law of the Kyrgyz Republic "On customs regulation in the Kyrgyz Republic" dated December 31, 2014 No. 184 (newspaper "Erkin Too" dated June 19, 2015 No. 56);
3)Law of the Kyrgyz Republic "On amendments to Law of the Kyrgyz Republic "On customs regulation in the Kyrgyz Republic" dated June 6, 2017 No. 99 (Bulletin of the Jogorku Kenesh of the Kyrgyz Republic, 2017, No. 6, art. 502).
Article 251. Procedure for the entry into force of this Law
This Law shall enter into force upon the expiration of fifteen days from the date of its official publication.
Published in the newspaper "Erkin Too" dated April 30, 2019 N 34-35
The Government of the Kyrgyz Republic within six months to bring its decisions in line with this Law.
|
President of the Kyrgyz Republic |
S. Jeenbekov |
UNOFFICIAL TRANSLATION
TAX CODE OF THE KYRGYZ REPUBLIC
dated January 18, 2022 No. 3
(Put into effect law KR dated January 18, 2022 No. 4 from January 1, 2022)
(As amended by the Law of the Kyrgyz Republic dated June 30, 2022 No. 51)
Article 1. Relations regulated by the Tax Code of the Kyrgyz Republic
1. The Tax Code of the Kyrgyz Republic (hereinafter - the Code) regulates the relations:
1) on the establishment, implementation and collection of taxes in the Kyrgyz Republic;
2) arising in the process of tax control;
3) on the calculation and payment of the amount of taxes payable to the budget;
4) to recover the amount of tax debt;
5) on bringing to responsibility for violation of the requirements of this Code;
6) to appeal against decisions of tax authorities, actions and / or inaction of their employees.
7) assessing the effectiveness of tax incentives.
For the purposes of this Code, the exercise of the functions of tax service bodies related to the implementation of the relations provided for by this part is recognized as tax administration.
2. This Code also establishes the legal status of tax authorities and their officials.
3. The legislation of the Kyrgyz Republic in the field of customs applies to the relations on the collection of taxes on goods transported across the customs border of the Eurasian Economic Union (hereinafter - the EAEU) in the part that is not regulated and does not contradict the tax legislation of the Kyrgyz Republic.
4. Legal relations in connection with the application of the stabilization regime to the conditions for the payment of taxes, including value added tax, are regulated by the legislation of the Kyrgyz Republic on investments. The stabilization regime established by the legislation of the Kyrgyz Republic on investments does not apply to the payment of other indirect taxes.
5. Relationships related to the collection, control of insurance premiums for state social insurance, non-tax income, which are administered by tax authorities in accordance with the legislation of the Kyrgyz Republic on state social insurance and non-tax income, bringing payers of insurance premiums and non-tax income to responsibility for violation of the legislation of the Kyrgyz Republic on state social insurance and non-tax income, are regulated by the tax legislation of the Kyrgyz Republic in the part that is not regulated and does not contradict the legislation on state social insurance and non-tax income.
6. Relations regulated by this Code are tax legal relations.
7. Relationships indicated:
1) in paragraphs 1, 2, 5-7 of part 1 of this article, are recognized as arising from administrative legal relations;
2) in paragraphs 3 and 4 of part 1 of this article are recognized as arising from civil legal relations.
Attention! Clause 2 of part 7 of this article shall enter into force on January 1, 2023 in accordance with article 23 Law of the Kyrgyz Republic dated January 18, 2022 No. 4.
Article 2. Tax legislation of the Kyrgyz Republic
1. The tax legislation of the Kyrgyz Republic is a system of normative legal acts regulating tax legal relations.
2. The tax legislation of the Kyrgyz Republic consists of the following regulatory legal acts:
1) this Code;
2) normative legal acts adopted on the basis of this Code (hereinafter referred to as acts of the tax legislation of the Kyrgyz Republic).
3. This Code establishes:
1) principles of taxation in the Kyrgyz Republic;
2) the system of taxes in the Kyrgyz Republic;
3) types of taxes levied in the Kyrgyz Republic;
4) the procedure for enacting and terminating local taxes;
5) the grounds for the emergence, change, termination and procedure for the fulfillment of a tax liability;
6) the rights and obligations of taxpayers, tax authorities and other participants in tax legal relations;
7) forms and methods of tax control;
8) liability for violation of the requirements established by the tax legislation of the Kyrgyz Republic;
9) the procedure for appealing against decisions of tax authorities and actions and / or inaction of their employees.
Article 3. Validity of international treaties and other agreements
1. If an international treaty that has entered into force in accordance with the legislation of the Kyrgyz Republic establishes other norms than those provided for by the tax legislation of the Kyrgyz Republic, then the norms of such an international treaty shall apply.
2. If an agreement concluded by the Cabinet of Ministers of the Kyrgyz Republic (hereinafter - the Cabinet of Ministers) is ratified by the Jogorku Kenesh of the Kyrgyz Republic (hereinafter - the Jogorku Kenesh) or is concluded on behalf of the Jogorku Kenesh in pursuance of an agreement ratified by the Jogorku Kenesh, establishes other norms than those provided for by tax legislation of the Kyrgyz Republic, then the norms of this agreement shall apply to the tax relations regulated by such an agreement.
Article 4. Terms and definitions used in this Code
1. The institutions, terms and definitions of civil, family, customs and other branches of the legislation of the Kyrgyz Republic used in this Code shall be applied in the sense in which they are used in these branches of legislation, unless otherwise provided by this Code.
2. The following terms and definitions are used in this Code:
1) agent - an entity carrying out activities on the basis of civil law contracts, including contracts of agency, commission, transport expedition or agency agreement;
2) administration - actions of bodies of tax and customs services to ensure the implementation of the norms of this Code;
3) bank - a commercial bank, a specialized financial and credit or credit institution or an organization that has a license or certificate from the National Bank of the Kyrgyz Republic (hereinafter referred to as the National Bank);
4) close relatives - persons who are married in accordance with the family legislation of the Kyrgyz Republic, adoptive parents and adopted children, guardians and / or trustees, as well as parents, children, full and half brothers and sisters, grandfathers, grandmothers, grandchildren;
5) budget - the state budget of the Kyrgyz Republic;
6) temporary import/export of goods - import/export from/to the EAEU Member States:
a) goods for demonstration at exhibitions, fairs;
b) leased fixed assets;
c) goods for warranty repair;
d) goods for conducting military exercises;
e) fixed assets for approbation, subject to their subsequent import / export in an unchanged state and the possibility of ensuring their identification during import / export;
7) virtual asset - a set of data in electronic digital form, having a value, which is a digital expression of value and / or a means of certifying property and / or non-property rights, which is created, stored and circulated using distributed registry technology or similar technology and is not monetary unit (currency), means of payment and security;
8) proceeds - funds received or to be received by a taxpayer from the sale of goods, works, services (including barter transactions).
For an agent, the proceeds from the sale of goods, works or services is an agency fee;
9) state automated information system for labeling goods (hereinafter - GAIS "Marking of goods") - an information system of an authorized tax authority that generates labeling codes, collects, processes, stores, provides and distributes information on the circulation of goods subject to mandatory labeling by means of identification, ensuring access to it, as well as used for other purposes provided for by the tax legislation of the Kyrgyz Republic and the law of the EAEU;
10) activities on a systematic basis - activities for the sale of identical and / or homogeneous goods, if more than two units of goods are sold during the calendar year, as well as the performance of work and the provision of services on a reimbursable basis;
11) import of goods - import:
a) foreign goods placed under the customs procedure for release for domestic consumption into the customs territory of the EAEU in the Kyrgyz Republic;
b) EAEU goods placed under the customs procedure of re-import:
- to the customs territory of the EAEU in the Kyrgyz Republic;
- from the territories of free economic zones and free warehouses of the Kyrgyz Republic to the territory of the Kyrgyz Republic;
c) EAEU goods to the territory of the Kyrgyz Republic from the territory of another EAEU member state:
- acquired in the property;
- received for use under a financial lease agreement;
- being products of processing of raw materials supplied by the customer;
d) foreign goods from the territories of free economic zones, free warehouses and customs warehouses of the Kyrgyz Republic to the territory of the Kyrgyz Republic;
e) customer-supplied raw materials to the territory of the Kyrgyz Republic from the territory of another member state of the EAEU for processing in the territory of the Kyrgyz Republic, if more than 24 months have passed since the date of import of raw materials and the products of processing have not been exported outside the Kyrgyz Republic;
12) property - objects related to property in accordance with the civil legislation of the Kyrgyz Republic;
13) tax identification number (hereinafter - TIN) of a taxpayer - a unique digital code on the basis of which registration and tax accounting of taxpayers of the Kyrgyz Republic are carried out;
14) individual labor activity - the activity of an individual, carried out independently and without the involvement of hired labor in the scientific, pedagogical (teaching), creative fields, as well as in other areas determined by the Cabinet of Ministers;
15) Islamic finance - the activities of a bank and/or a leasing company in accordance with the Islamic principles of banking and finance, established by the civil legislation of the Kyrgyz Republic and regulatory legal acts of the Kyrgyz Republic;
16) personal account of a taxpayer - an instrument of tax control for the purpose of accounting for accruals and receipts related to the fulfillment of a taxpayer's tax obligation;
17) marking of goods - application/attachment to the goods or its packaging of an identification tool in accordance with the requirements of the legislation of the Kyrgyz Republic and / or the legislation of the EAEU.
For the purposes of this paragraph, the identification means is recognized as a unique sequence of symbols in a machine-readable form, presented in the form of a bar or other code or recorded on a radio frequency tag, or presented using another means or technology of automatic identification, containing information.
An excise duty stamp containing information in accordance with the requirements of the tax legislation of the Kyrgyz Republic and/or the legislation of the EAEU may be recognized as a means of marking goods.
The list of goods subject to labeling for taxation purposes, the means of identification, the format and composition of the information that must be contained in the means of identification, the period of introduction, the procedure for labeling goods and the Methodological Rules for labeling goods are approved by the Cabinet of Ministers;
18) the minimum level of control prices - the price of goods imported into the territory of the Kyrgyz Republic and produced in the territory of the Kyrgyz Republic, established in the cases and in the manner determined by this Code;
19) tax debt - the amount of arrears, as well as unpaid amounts of interest, penalties and tax sanctions;
20) tax debt recognized by a taxpayer - the outstanding amount of tax debt accrued on the basis of:
a) tax reporting of the taxpayer;
b) the decision of the body of the tax service, with which the taxpayer has become acquainted and which has not challenged, and the period for challenging which has expired;
c) the decision of the tax service body, in respect of which there is a court decision that has entered into force;
d) the decision of the tax service body, in respect of which the preferential regime for the fulfillment of the tax obligation is applied;
21) tax benefit - exemption from payment of tax or part thereof, provided for by this Code;
22) tax reporting on indirect taxes - tax reporting on VAT and excise tax levied on the import of goods into the territory of the Kyrgyz Republic from the territories of the member states of the EAEU;
23) tax authorities - territorial and/or functional subdivisions of the authorized tax authority;
24) invalid invoice - an invoice, the number of which is declared invalid in cases and in the manner established by the Cabinet of Ministers;
25) arrears - the amount of tax not paid within the period established by the tax legislation of the Kyrgyz Republic;
26) turnover of goods is:
a) importation into the territory of the Kyrgyz Republic of goods, their transportation, purchase and sale in the territory of the Kyrgyz Republic, as well as export to the member states of the EAEU;
b) production of goods subject to labeling in accordance with the legislation of the Kyrgyz Republic, its transportation, purchase and sale on the territory of the Kyrgyz Republic, as well as export to the EAEU member states;
27) the operator of the national system of labeling and traceability of marked goods (hereinafter referred to as the Labeling Operator) - a state body and / or organization with a state share of ownership, determined by the Cabinet of Ministers;
28) fiscal data operator (hereinafter - FDO) - an organization that ensures the technical process of collecting and transmitting data in a secure form only to an authorized tax authority or a labeling operator;
29) fixed asset - property, which is a fixed asset in accordance with the legislation on accounting of the Kyrgyz Republic;
30) principal - an entity carrying out activities on the basis of civil law contracts, including contracts of agency, commission, agency agreement;
31) software and analytical tool - a software solution through which the analysis and control of taxpayer data is carried out;
32) interest income - income from debt claims of any kind, including income from loans, bonds, securities, bills of exchange and other types of claims, including income received under a financial lease agreement and Islamic financing agreements;
33) interest expense - an expense on debt obligations of any kind, including expenses on bonds, Islamic securities, bills of exchange and other types of obligations, including expenses incurred under a financial lease agreement and Islamic financing agreements;
34) settlements with the population - settlements under civil law agreements with an individual, with the exception of individual entrepreneurs;
35) sale of a virtual asset - exchange of a virtual asset for national or foreign currency. The exchange of one virtual asset for another virtual asset is not recognized as its realization;
36) decision of the tax service body - a non-normative act adopted by the tax service in accordance with this Code, which may be challenged in the authorized tax body or court, unless otherwise provided by this Code;
37) subject - an individual, an individual entrepreneur, an organization, a state institution, a separate subdivision, a permanent establishment, carrying out economic activities, regardless of their organizational and legal form, type of activity, subordination and forms of ownership, and / or having objects of taxation;
38) account - a settlement and other account in a bank, to which funds are credited and from which funds of a person engaged in entrepreneurial activity can be spent;
39) trading activities - activities, including those carried out through electronic commerce, for the sale of goods purchased for the purpose of subsequent sale;
40) authorized state body - the state body of the Kyrgyz Republic, which has the functions and powers to regulate tax legal relations, conduct tax and customs policy;
41) authorized tax body - the central state body of the tax service of the Kyrgyz Republic;
42) participant of the organization - a subject to which the constituent documents of the organization are granted obligations and / or property rights in relation to this organization;
43) fiscal software - software used to collect, transfer, process and store tax, customs information, reflecting:
a) the obligations of the taxpayer for taxes;
b) personal data of the taxpayer related to the fulfillment of tax obligations;
44) export of works and services - the supply of works and services performed and rendered by the taxpayer in the event that the place of supply of works and services in accordance with this Code is outside the territory of the Kyrgyz Republic;
45) export of goods - the export of goods sold from the territory of the Kyrgyz Republic to the territory of a member state of the EAEU or outside the customs territory of the EAEU.
46) gambling activities - activities related to the organization, conduct of gambling and the provision of access to them in a casino, slot machines, computer simulators, interactive establishments, electronic (virtual) casinos, bookmakers, totalizators, regardless of the location of the server ;
47) point of acceptance of bets (cash desk) - a separate workplace of an employee of a bookmaker's office or a sweepstakes, equipped with the necessary electronic computers and means of communication and intended for accepting bets and paying out winnings.
(As amended by the Law of the Kyrgyz Republic dated June 30, 2022 No. 51)
Article 5. Principles of the tax legislation of the Kyrgyz Republic
1. The principles of the tax legislation of the Kyrgyz Republic are determined by this Code.
2. The tax legislation of the Kyrgyz Republic is based on the principles:
1) legality of taxation;
2) mandatory taxation;
3) unity of the tax system;
4) publicity of tax legislation;
5) fairness of taxation;
6) presumptions of good faith of the taxpayer;
7) presumptions of legality;
8) certainty of taxation;
9) the effectiveness of tax incentives.
3. Norms of tax legislation may not contradict the principles established by this Code.
4. The right to establish taxes belongs to the Jogorku Kenesh.
Taxes are established or canceled exclusively by this Code.
The decision to write off the tax debts of subjects is taken by a separate law.
5. Local taxes, within the powers granted to the local kenesh by this Code, are put into effect by the regulatory legal acts of local keneshes.
6. It is prohibited to include in the legislation, which is not the tax legislation of the Kyrgyz Republic, the norms regulating tax legal relations, except for the cases provided for by this Code.
7. The absence of the norms necessary for the regulation of tax legal relations cannot be used against a taxpayer, tax representative.
Article 6. The principle of legality of taxation
No one may be obligated to pay a tax that is not provided for by this Code, as well as a contribution or payment that has the features of a tax established by this Code, or established or put into effect in a manner other than determined by this Code.
Article 7. The principle of mandatory taxation
Everyone is obliged to pay taxes in the manner and in the cases provided for by this Code.
All participants in tax legal relations are required to comply with the tax legislation of the Kyrgyz Republic.
Article 8. The principle of the unity of the tax system
The tax system of the Kyrgyz Republic is unified throughout the territory of the Kyrgyz Republic.
Article 9. The principle of publicity of the tax legislation of the Kyrgyz Republic
Normative legal acts regulating tax legal relations are subject to mandatory publication in the manner prescribed by the legislation of the Kyrgyz Republic.
Article 10. The principle of fair taxation
1. Taxation in the Kyrgyz Republic is universal.
2. It is prohibited to grant tax benefits of an individual nature, unless otherwise provided in article 3 of this Code.
3. Taxes cannot be discriminatory and applied on the basis of gender, social, racial, national, religious criteria.
Article 11. Principle of presumption of good faith
A taxpayer and a tax representative are recognized as acting in good faith until this fact is refuted on the basis of documented information in accordance with the requirements established by the tax legislation of the Kyrgyz Republic.
Article 12. The principle of the presumption of legality
1. When tax legal relations arise, a taxpayer or a tax representative shall be recognized as legally acting or inactive in all cases, except for cases when such action or inaction is prohibited by the tax legislation of the Kyrgyz Republic, subject to the following conditions:
1) the action or inaction does not contradict the principles established by the tax legislation of the Kyrgyz Republic; and
2) the action or inaction does not prevent the proper fulfillment of the tax liability.
2. The authorized state body, tax service bodies, customs bodies, as well as local government bodies are recognized as acting legally when tax legal relations arise, if their actions are provided for by the tax legislation of the Kyrgyz Republic.
The bodies provided for by this part are prohibited from carrying out actions not provided for by the tax legislation of the Kyrgyz Republic.
Article 13. The principle of certainty of taxation
1. Taxation must be certain.
The certainty of taxation means the possibility of establishing in the tax legislation of the Kyrgyz Republic all the grounds and procedures for the emergence, execution and termination of a tax obligation.
2. When establishing taxes, all elements of taxation for each of the taxes must be determined, with the exception of taxes provided for by sections XI and XIV of this Code.
Article 14. The principle of the effectiveness of tax incentives
1. Tax incentives must be aimed at achieving the goals provided for by this article.
2. Tax incentives are provided for the following purposes:
1) stimulation of sustainable development of the economy of the Kyrgyz Republic;
2) attraction of investments and financing in priority sectors of the economy for sustainable development;
3) achieving the main priorities of the National Development Strategy of the country;
4) social support of the population;
5) encouragement of socially useful, including charitable, activities.
3. An individual entrepreneur and an organization applying a tax benefit are obliged to provide information for assessing the effectiveness of the tax benefit in the manner prescribed by this Code.
1. The tax legislation of the Kyrgyz Republic is valid throughout the territory of the Kyrgyz Republic, with the exception of the regulatory legal acts of local keneshes that are in force in the relevant territory.
2. Amendments to this Code shall be made no more than once a year, they shall enter into force on January 1 of the next calendar year, except in cases of force majeure circumstances, elimination of contradictions or lack of norms necessary to regulate tax legal relations on which a decision has been made. according to part 4article 17of this Code.
The introduction of changes provided for by this part is carried out by forming a single regulatory legal act in the manner established by the Jogorku Kenesh.
3. The tax legislation of the Kyrgyz Republic may have retroactive effect, if it is directly provided for by the regulatory legal act on amendments, which:
1) cancel the tax;
2) reduces the size of the tax rate;
3) release from the obligation of a participant in tax legal relations;
4) exempt from liability or mitigate liability for violation of the requirements of the tax legislation of the Kyrgyz Republic;
5) establishes additional guarantees for the protection of the rights of a participant in tax legal relations;
6) otherwise improves the position of a participant in tax legal relations.
4. Regulatory legal acts of the Kyrgyz Republic that establish new taxes, increase tax rates, establish or aggravate liability for tax offenses, establish new tax obligations of a participant in tax legal relations, do not have retroactive effect.
1. Submission of tax reporting for a tax period, as well as adjustment of tax reporting shall be carried out on the basis of the tax legislation in force in the period for which this tax reporting was submitted or should have been submitted to the tax authority.
2. Tax liabilities accrued by an official of a tax service body as a result of a tax audit shall be carried out in accordance with the tax legislation in force during the audited period.
3. Decision on the responsibility of the taxpayer for the commission of offenses provided for chapter 19of this Code, is adopted by the tax service body in accordance with the tax legislation in force on the date of the decision.
1. Acts of the tax legislation of the Kyrgyz Republic and other regulatory legal acts of the Kyrgyz Republic shall not contradict this Code.
2. If there is a conflict between this Code, acts of tax legislation and other normative legal acts of the Kyrgyz Republic, the norms established by this Code shall be applied to regulate tax legal relations.
3. In the event of contradictions between the norms of this Code or the absence of norms necessary for the regulation of tax legal relations, the bodies of the tax service and/or judicial bodies shall make a decision in favor of the taxpayer. For the purposes of this part, contradictions between the norms of this Code means the presence of two or more norms established by this Code that contradict each other in meaning and content.
4. The authorized state body decides on the presence or absence of contradictions between the norms of this Code or the absence of norms necessary for the regulation of tax legal relations.
5. A normative legal act is recognized as inconsistent with this Code in the presence of one of the following circumstances:
1) the act was adopted by a body that, in accordance with this Code, does not have the right to adopt such acts, or was adopted in violation of the procedure established by the legislation of the Kyrgyz Republic;
2) the act cancels or restricts the rights or powers of a participant in tax legal relations established by this Code;
3) the act introduces, changes or cancels the content of obligations, grounds, conditions, sequence or procedure of actions of a participant in tax legal relations determined by this Code;
4) the act prohibits actions permitted or prescribed by this Code;
5) the act permits or permits actions prohibited by this Code;
6) the act changes the content of the terms and definitions established in this Code, or uses terms and definitions in a different meaning than they are used in this Code.
6. The body that has adopted a normative legal act that does not comply with this Code is obliged to eliminate such a discrepancy.
Article 18. Procedure for calculating the terms established by the tax legislation of the Kyrgyz Republic
1. The term established by the tax legislation of the Kyrgyz Republic is determined by a calendar date or the expiration of a period of time, which is calculated in years, months or days. The term can also be determined by an indication of an event that must inevitably occur.
2. The course of any period provided for by the tax legislation of the Kyrgyz Republic begins on the next day after the corresponding date, expiration of the period of time or event.
If the tax legislation of the Kyrgyz Republic specifies a period that expires before the date established by this Code, the course of any period begins on the next day after this date.
3. A term calculated in years shall expire on the respective month and day of the last year of the term. In this case, a year is a period of time consisting of 12 consecutive calendar months.
A calendar year is a period of time beginning on January 1 of a year and ending on December 31 of a given year.
4. A term calculated in months shall expire on the corresponding day of the last month of the term. In this case, a calendar month is recognized as a month.
5. In the event that the expiration of terms calculated in years or months falls on a month in which there is no corresponding date, the term expires on the last day of this month.
6. In cases where the last day of the term falls on a non-working day, the day of expiration of the term shall be considered the working day following it.
7. Unless otherwise provided by this part, the action for which the deadline is set shall be performed before the end of the working hours of the last day of the deadline.
In the case of submission of tax reporting in the form of an electronic document, the action provided for by this part shall be performed before the end of the last day of the term.
Article 19. Participants of tax legal relations
Participants of tax legal relations are:
1) an entity recognized as a taxpayer in accordance with this Code;
2) an entity recognized as a tax representative in accordance with this Code;
3) authorized state body;
4) tax authorities, customs authorities;
5) local self-government bodies;
6) other persons whose rights and obligations in the field of tax legal relations are regulated by this Code.
Article 20. Documents on the application of the norms of the tax legislation of the Kyrgyz Republic
1. The authorized state body is obliged to provide written explanations on requests for the application of the norms of the tax legislation of the Kyrgyz Republic necessary for the regulation of tax legal relations.
2. Explanations of the authorized state body for the application of tax legislation are binding on the bodies of the tax service and can be accepted by law enforcement and judicial bodies as evidence when considering tax disputes and conducting legal proceedings.
3. Bodies of the tax service are obliged to provide written answers to the requests of the taxpayer on the procedure and procedures for fulfilling the tax obligation.
4. The Cabinet of Ministers issues regulatory legal acts on the application of the tax legislation of the Kyrgyz Republic, which are mandatory for application in cases where they are adopted in order to exercise the powers provided for by this Code.
5. Documents published in accordance with paragraph 4 of this article shall be made available to the public by reproducing the text of documents in print and electronic publications determined by the Cabinet of Ministers, as well as on the open information website of the authorized state body and / or authorized tax body.
A tax is a mandatory, individually gratuitous cash payment collected from a taxpayer in accordance with the tax legislation of the Kyrgyz Republic.
Indirect taxes are taxes on goods, works and services, established as a surcharge on the price or tariff, not directly related to the income or property of the taxpayer, such as VAT, excise tax and sales tax.
1. Economic activity is entrepreneurial and other activities.
2. For the purposes of this Code, the economic activity of a subject is recognized as entrepreneurial if it is carried out on a systematic basis.
3. The following types of activity are recognized as other activities for the purposes of this Code:
1) carrying out activities in accordance with the labor legislation of the Kyrgyz Republic;
2) investment of funds in banks;
3) acquisition, transfer or sale of securities, shares of an individual or legal entity in the authorized capital;
4) receipt of any payments in accordance with the share of an individual or legal entity in the authorized capital;
5) receipt of forfeits, fines, compensation for moral damage;
6) receipt of the sum insured (compensation) under insurance contracts;
7) other activities that are not entrepreneurial activities.
1. An individual is a citizen of the Kyrgyz Republic, a foreign citizen and a stateless person.
2. A resident individual is any individual who stays in the territory of the Kyrgyz Republic for 183 or more days during any period consisting of 12 consecutive months ending in the current tax period, or in the public service of the Kyrgyz Republic abroad .
3. A non-resident individual is an individual who is not recognized as a resident individual in accordance with this article.
For the purposes of this Code, an organization means:
1) a legal entity established in accordance with the civil legislation of the Kyrgyz Republic (hereinafter referred to as a domestic organization);
2) a corporation, company, firm, foundation, institution or other entity established in accordance with the laws of the country of establishment, or an international organization (hereinafter referred to as a foreign organization).
An international organization is a subject of international law established on the basis of an international treaty or agreement.
Article 26. Individual entrepreneur
An individual entrepreneur is understood as an individual carrying out entrepreneurial activities without forming an organization on the territory of the Kyrgyz Republic, including the activities of a peasant (farm) economy, which is entrusted with the performance of the duties established by this Code.
An individual entrepreneur is not recognized as an individual engaged in individual labor activity in accordance with the requirements of this Code.
An individual carrying out scientific, pedagogical (teaching), creative and other activities on the basis of a patent, without the involvement of hired labor, is a person engaged in individual labor activity.
The list of activities provided for by this article is determined by the Cabinet of Ministers.
Article 28. Permanent establishment of a foreign organization in the Kyrgyz Republic
1. A permanent establishment means a permanent place of business with the involvement of personnel on a permanent basis, through which the entrepreneurial activity of a foreign organization (hereinafter referred to as a non-resident) is fully or partially carried out on the territory of the Kyrgyz Republic.
2. The concept of "Permanent establishment", in particular, includes:
1) place of management;
2) department;
3) office;
4) factory;
5) workshop;
6) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;
7) land plot;
8) a construction site or a construction, installation or assembly facility, or services related to the supervision of the performance of the relevant work, if only such a site or facility exists for 183 or more calendar days, or such services are provided for 183 or more calendar days during any 12 month period;
9) an installation or structure used for the exploration of natural resources, or services related to monitoring the performance of these works, or a drilling rig or a ship used for the exploration of natural resources, if only such use lasts for 183 or more calendar days, or such services appear within 183 or more calendar days during any 12-month period;
10) provision of services, including consulting services by a non-resident through personnel hired by this non-resident, if the personnel carries out such activities on the territory of the Kyrgyz Republic for 183 or more calendar days during any 12-month period;
11) carrying out entrepreneurial activities in the Kyrgyz Republic through a dependent agent.
For the purposes of this article, a dependent agent is an organization or an individual that simultaneously meets the following conditions:
a) is authorized on the basis of contractual relations to represent the interests of a foreign organization in the Kyrgyz Republic, act and / or perform certain legal actions on behalf and at the expense of such an organization, including entering into a contract for the provision of services, transferring the right of ownership or use of property belonging to such an organization ;
b) the amount of remuneration received from a foreign organization exceeds 75 percent of its income for the tax period in terms of income tax;
c) the activity is not limited to the types of activities listed in paragraph 6 of paragraph 3 of this Article;
12) sale by a foreign organization of goods in the Kyrgyz Republic, including those obtained as a result of processing in the territory of the Kyrgyz Republic;
13) provision of services in electronic form based on the use of a domain name or IP address registered in the Kyrgyz Republic.
3. The term "Permanent Establishment" does not include:
1) the use of facilities solely for the purpose of storage, demonstration or delivery of goods belonging to a non-resident;
2) the maintenance of stocks of goods belonging to a non-resident, solely for the purpose of storage, demonstration or delivery;
3) maintenance of stocks of goods belonging to a non-resident, solely for the purpose of processing by another organization or individual;
4) maintenance of a permanent place of business solely for the purpose of purchasing goods or collecting information for a non-resident;
5) maintenance of a permanent place of business solely for the purpose of carrying out any other activity of a preparatory or auxiliary nature for a non-resident;
6) the maintenance of a fixed place of business solely for the performance of any combination of the types of activities listed in paragraphs 1-5 of paragraph 3 of this Article, provided that the overall activity of the fixed place of business resulting from such a combination is of a preparatory or auxiliary nature;
7) carrying out economic activities in the Kyrgyz Republic through an agent, provided that such persons act in the course of their normal activities;
8) possession by a foreign organization of ownership of shares or participation interests in a domestic organization;
9) conclusion of an agreement on joint activities, the place of implementation of which is the territory of the Kyrgyz Republic, if the tax accounting of such joint activities is carried out by the taxpayer of the Kyrgyz Republic;
10) conclusion of an agreement on trust management of property with a taxpayer of the Kyrgyz Republic in respect of property located outside the territory of the Kyrgyz Republic;
11) carrying out business activities by a foreign organization through an independent agent, provided that such an agent acts in the framework of its normal activities.
4. The provision of services by a foreign organization in electronic form without using a domain name or IP address registered in the Kyrgyz Republic, the place of delivery of which is recognized as the territory of the Kyrgyz Republic, does not lead to the formation of a permanent establishment of this organization in the Kyrgyz Republic.
5. A permanent establishment of a foreign organization is subject to tax registration in accordance with this Code.
A separate subdivision of an organization, an individual entrepreneur, a permanent establishment of a foreign organization is a subdivision that in the aggregate meets the following conditions:
1) carries out entrepreneurial activity;
2) has territorial and property isolation from the main place of management;
3) has personnel associated with an organization or an individual entrepreneur by relations regulated by the Labor code of the Kyrgyz Republic.
Article 30. Goods. Sale of goods
Goods are any property that has a material form.
The sale of goods is the transfer of ownership of goods on a reimbursable or non-reimbursable basis, including the exchange of goods.
Article 31. Performance of work or provision of services
Any entrepreneurial activity (except for individual labor activity) that is not the sale of goods is recognized as the performance of work or the provision of services.
Article 32. Service in electronic form
1. The provision of a service in electronic form is recognized as an entrepreneurial activity carried out automatically, to provide technical, organizational, informational, entertainment and other opportunities through the Internet through information and communication technologies, including:
1) granting in electronic form the rights to use software for any types of electronic devices;
2) providing remote access, including via the Internet, to Internet resources and resources in other information and communication networks, including updates to them and additional functionality;
3) provision of advertising services on the Internet;
4) providing and/or maintaining a commercial or personal presence on the Internet;
5) leasing computing power;
6) provision of services for the administration of information systems, Internet resources through remote access;
7) providing access to search engines on the Internet;
8) carrying out activities of the seller and / or operator of the trading platform in accordance with the legislation of the Kyrgyz Republic on electronic commerce;
9) provision of services for the placement of proposals for the acquisition (sale) of goods (works, services), property rights on the Internet;
10) granting via the Internet the rights to use electronic books (publications) and other electronic publications, informational, educational materials, graphic images, musical works with or without text, audiovisual works, including by providing remote access to them for viewing or listening over the Internet.
2. Services in electronic form do not include, in particular, the following operations:
1) the sale of goods (works, services), if when ordering via the Internet, the delivery of goods (performance of works, provision of services) is carried out without using the Internet;
2) implementation (transfer of rights to use) programs for electronic computers (including computer games), databases on tangible media;
3) provision of consulting services by e-mail;
4) provision of services for providing access to the Internet.
Article 33. Electronic document of the taxpayer
An electronic document of a taxpayer is a document drawn up and signed in accordance with the legislation of the Kyrgyz Republic on electronic governance and electronic signature.
1. Force majeure is the occurrence of extraordinary and inevitable circumstances as a result of natural disasters, such as earthquakes, floods, or other circumstances that cannot be foreseen or prevented, or it is possible to foresee, but impossible to prevent. These circumstances are established by the presence of well-known facts, publications in the media and in other ways that do not require special means of proof.
2. In the event of force majeure circumstances, the Cabinet of Ministers has the right to make decisions for a certain period of time:
1) on granting a deferral or installment plan for the amount of tax debts formed as a result of force majeure circumstances, without providing a bank guarantee;
2) on changes in tax rates within the rates provided for by the tax legislation of the Kyrgyz Republic;
3) on the extension of the deadlines for submitting tax reports, with the exception of tax reports on indirect taxes when goods are imported into the territory of the Kyrgyz Republic from the territories of the EAEU member states;
4) on the non-application of tax sanctions and penalties for late fulfillment of tax obligations.
Article 35. Interdependent entities
1. Interdependent entities are entities, relations between which may affect the conditions or economic results of their activities or the activities of the entities they represent, namely:
1) the entity directly or indirectly participates in the organization and the total share of such participation is more than 20 percent;
2) two organizations in which a third entity participates, the direct and/or indirect share of which in each of them is more than 20 percent or is controlled by such an entity;
3) one natural person is subordinate to another natural person by official position;
4) entities between which relations arise, regulated by the labor legislation of the Kyrgyz Republic;
5) close relatives;
6) founder of management and trust manager.
2. The court may recognize entities as interdependent on grounds not provided for by paragraph 1 of this article, if the relationship between these entities may affect the results of transactions between them.
3. For the purposes of part 1 of this article, the share of indirect participation of one entity in an organization through a sequence of other organizations is determined as the product of the corresponding participation shares.
Article 36. Evaluation of the effectiveness of tax incentives
1. The effectiveness of tax incentives is subject to assessment in accordance with the principle of the effectiveness of tax incentives.
2. The list of tax incentives subject to assessment in accordance with this article, as well as the procedure and types of assessment of the effectiveness of tax incentives, are approved by the Cabinet of Ministers.
3. For the purposes of this article, the effectiveness of a tax benefit is understood as the ratio of the result of the activity of the relevant industry for the period of application of the tax benefit with the result for the previous period, respectively, characterizing the degree of achievement of the goal of granting a tax benefit, in the context of taxpayers.
Chapter 2. Tax system of the Kyrgyz Republic
1. National taxes and local taxes are established in the Kyrgyz Republic.
2. National taxes are taxes established by this Code, obligatory for payment throughout the territory of the Kyrgyz Republic.
3. Local taxes are taxes established by this Code, put into effect by normative legal acts of local keneshes, obligatory for payment in the territories of the respective administrative-territorial units.
4. The national types of taxes include:
1) income tax;
2) income tax;
3) VAT;
4) excise tax;
5) taxes for the use of subsoil;
6) sales tax.
5. Local taxes include property tax.
Article 38. General conditions for establishing taxes
1. A tax shall be deemed established only if the taxpayers and elements of taxation are determined by this Code, namely:
1) object of taxation;
2) tax base;
3) tax rate;
4) tax period;
5) the procedure for calculating the tax;
6) procedure for tax payment;
7) the deadline for payment of the tax.
2. Tax privileges are applied in the cases provided by this Code.
Article 39. Object of taxation
1. The object of taxation is the rights and / or actions, with the presence of which a tax liability arises.
2. The object of taxation for each type of tax is determined in accordance with this Code.
The tax base is the cost, physical or other characteristic of the object of taxation, on the basis of which the tax amount is calculated.
1. The tax rate is the amount of tax charges per unit of measurement of the tax base.
2. The tax rate is set as a percentage or as an absolute amount per unit of measurement of the tax base.
1. The tax period is the period of time for which the tax base is determined and the tax amount is calculated. If such a period is not established, the tax period is the day the tax obligation arises.
2. Unless otherwise provided by this Code, the tax period for tax is:
1) the period of time from the day following the day of registration as a taxpayer for this tax until the end of this tax period; or
2) the period of time from the beginning of the tax period for this tax until the day of the same tax period, when:
a) approved by the governing body of the organization:
- liquidation balance sheet upon liquidation;
- dividing balance sheet or deed of transfer in case of reorganization;
b) an individual entrepreneur has filed an application for the cancellation of tax registration and / or accounting registration in connection with the termination of activities;
3) the period of time from the day following the day of registration as a taxpayer for a tax until the day of cancellation of the taxpayer's registration for this tax, if the registration and its cancellation occurred within one tax period.
Article 43. Tax calculation procedure
1. Unless otherwise established by this Code, a taxpayer independently calculates the amount of tax payable for a tax period by multiplying the tax base by the tax rate, taking into account the tax benefits established by this Code.
2. In the cases provided for by this Code, the obligation to calculate the amount of certain types of taxes shall be assigned to the bodies of the tax service.
Article 44. Deadline for payment of tax
1. Unless otherwise provided by this article, the deadlines for payment of taxes shall be established for each tax separately in accordance with the requirements of this Code.
2. The amount of the tax liability calculated according to the tax reporting submitted by the taxpayer to the tax authority together with the application for the annulment of tax and / or accounting registration in connection with the reorganization or liquidation of the organization or the termination of the activity of an individual entrepreneur, is payable before the date of submission of such an application to the tax authority .
3. Change of the established deadline for the payment of tax is allowed only in the manner prescribed by this Code.
4. Violation of the deadlines for payment of tax is the basis for bringing to responsibility, provided for by the legislation of the Kyrgyz Republic.
Article 45. Tax payment procedure
1. Tax is paid:
1) the entire amount of the tax or in installments;
2) with a delay or by installments;
3) no later than the expiration date for tax payment, established by this Code for each tax;
4) directly by the taxpayer or on his behalf;
5) directly at the place of tax accounting and/or accounting registration of a taxpayer or a separate subdivision;
6) in non-cash form.
2. The tax payment procedure shall be established for each tax separately.
1. The tax regime is recognized as the composition of taxes and their elements, as well as the procedure for their calculation and payment, applied in cases and in the manner established by the tax legislation of the Kyrgyz Republic.
2. The Kyrgyz Republic establishes a general tax regime and special tax regimes.
3. The general tax regime is the system of taxation, in which the taxpayer has tax obligations for national and local taxes established by this Code.
A special tax regime is a taxation system in which a special procedure for determining the composition of taxes and their elements instead of national taxes and/or exemption from the obligation to pay certain national and local taxes in accordance with this Code is applied.
4. Special tax regime are:
1) patent-based tax;
2) a simplified system of taxation based on a single tax;
3) tax regime in free economic zones;
4) tax regime in the High Technology Park;
5) mining tax;
6) tax on activities in the field of electronic commerce;
7) tax on gambling activities.
5. It is prohibited to establish other special tax regimes for certain types of economic activity, except for those established by this article.
(As amended by the Law of the Kyrgyz Republic datedJune 30, 2022 No. 5one)
SECTION II. PARTICIPANTS OF TAX RELATIONSHIPS
Chapter 3. Taxpayer. tax representative
1. A taxpayer is an entity that is obliged to pay tax in the presence of circumstances established by the tax legislation of the Kyrgyz Republic.
2. Is not a taxpayer of income tax, VAT on taxable supplies, sales tax legislative, judicial, executive authorities, state authorities of the Kyrgyz Republic with a special status, other state body, local self-government body named in the Constitution of the Kyrgyz Republic, as well as the state social insurance body of the Kyrgyz Republic and the Deposit Protection Agency, except for their activities in the field of entertainment, leisure or recreation.
3. A taxpayer is recognized as inactive if he meets the criteria for inactivity established by the authorized tax authority and has no tax debt.
4. For the purpose of administering state social insurance premiums and non-tax revenues by the tax service bodies, payers of insurance premiums and non-tax revenues shall be equated to a taxpayer.
1. Taxpayer's office (hereinafter - the office) - an online service provided by the authorized tax authority, designed for remote interaction between the tax authority and the taxpayer on the calculation and payment of taxes, taking into account the specifics provided for in this article.
2. The procedure for a taxpayer to obtain access to his office is determined by the authorized tax body.
3. The taxpayer through his account:
1) receives from the tax service body electronic documents used in relations regulated by the tax legislation of the Kyrgyz Republic;
2) submit to the tax authorities electronic documents defined by the tax legislation of the Kyrgyz Republic, including scanned copies of documents on paper.
Electronic documents are recognized as equivalent to documents on paper, signed by the handwritten signature of the taxpayer or the head of the tax service body.
Unless otherwise provided by this Code, the submission of paper documents is not required if electronic documents are sent to the taxpayer or transferred to him through his office.
Article 49. Rights of a taxpayer
1. The taxpayer has the right:
1) demand compliance with the tax legislation of the Kyrgyz Republic from an official of the tax service;
2) act in tax legal relations personally or through his tax representative;
3) receive from the relevant state bodies information on the tax legislation of the Kyrgyz Republic, as well as rules, regulations and other guidelines developed by the authorized state body, the authorized tax body;
4) not apply tax reporting forms that are not published on the official website of the authorized tax authority;
5) on the basis of a request, receive free of charge any information about themselves that is available in the tax authorities, including copies of supporting documents evidencing the facts of incorrect calculation of tax, which served as the basis for the appointment of an on-site audit, and also receive copies of documents of the tax authorities provided through taxpayer's office, certified by the signature and seal of the relevant tax authority;
6) for the offset or refund of the overpaid, overcharged amount of tax, as well as the return and/or refund of the amount of excess VAT;
7) use tax benefits if there are grounds and in the manner established by the tax legislation of the Kyrgyz Republic;
8) demand compliance with tax secrecy;
9) in the cases provided for by this Code, to receive an order before the start of tax control, to familiarize themselves with the certificate of an official of the tax service body exercising such control;
10) require from an official of the tax service body exercising tax control to register in the book of inspections;
11) provide explanations to the tax service bodies on the results of tax control;
12) not to submit information and documents that are not related to the fulfillment of a tax obligation;
13) appeal against the decision, action or inaction of an official of the tax service body;
14) for compensation for harm and loss caused by an illegal decision of a tax service body, illegal action or inaction of its official, in accordance with the legislation of the Kyrgyz Republic;
15) free access to information about VAT taxpayers, which includes:
a) full name of the VAT taxpayer, TIN;
b) details of the invoice declared invalid.
2. The taxpayer also has other rights established by the tax legislation of the Kyrgyz Republic.
Article 50. Ensuring and protecting the rights of a taxpayer
1. The Kyrgyz Republic guarantees pre-trial and judicial protection of the rights and legitimate interests of a taxpayer.
2. The procedure for protecting the rights and legitimate interests of a taxpayer is determined by this Code and other laws of the Kyrgyz Republic.
3. The rights of a taxpayer are ensured by the corresponding obligations of the authorized state body, tax service bodies, customs bodies, as well as their officials.
4. Failure to fulfill or improper fulfillment of obligations to ensure the rights of a taxpayer shall entail liability provided for by the legislation of the Kyrgyz Republic.
Article 51. Obligations of a taxpayer
1. The taxpayer is obliged:
1) register with the tax authority in the prescribed manner;
2) fulfill a tax obligation;
3) keep tax records in accordance with the requirements established by this Code;
4) submit tax reporting in the manner and terms established by this Code;
5) provide explanations, information and documents, including in electronic form, in the cases and in the manner established by this Code;
6) comply with the legal requirement of the tax service body to eliminate the consequences of tax offenses or to terminate the action or inaction that lead to the commission of a tax offense;
7) not interfere with the lawful actions of an official of a tax service body in the performance of his official duties on the basis of this Code;
8) on the basis of an order, to allow an official of the tax service body exercising tax control in the form of an on-site tax audit, raid tax control and establishment of a tax post, the collection of tax debt recognized by the taxpayer at the expense of cash, as well as when conducting chronometric surveys of the territory or premises, the presence or use of which gives rise to a tax liability;
9) ensure the safety of documents confirming the calculation, accounting and fulfillment of the tax obligation, within the time limits:
a) documents on paper and electronic media - for at least 6 years, with the exception of documents confirming the acquisition and payment of tax based on a patent;
b) documents confirming the acquisition and payment of tax based on a patent - within 3 years;
10) present the book of inspection checks to the official of the tax service body conducting the check for registration of the check or control;
11) report on the opening or closing of accounts in banks of the Kyrgyz Republic, including on accounts located outside the Kyrgyz Republic, within 15 days from the day following the day of opening or closing of such accounts;
12) comply with the requirements established by the legislation of the Kyrgyz Republic in respect of excisable goods, as well as goods imported into the Kyrgyz Republic from the member states of the EAEU;
13) submit a notification to the tax authority at the place of current tax accounting:
a) on the importation of goods from the territory of a member state of the EAEU into the territory of the Kyrgyz Republic in connection with their transfer:
- from a taxpayer of a member state of the EAEU to its branch or representative office in the Kyrgyz Republic;
- from a branch or representative office in a member state of the EAEU to a taxpayer of the Kyrgyz Republic, of which it is a branch or representative office;
b) on the export of goods from the territory of the Kyrgyz Republic to the territory of another member state of the EAEU in connection with their transfer:
- from a taxpayer of the Kyrgyz Republic to its branch or representative office in a member state of the EAEU;
- from a branch or representative office in the Kyrgyz Republic to a taxpayer of the EAEU member state, of which it is a branch or representative office;
c) on the temporary importation of goods into the territory of the Kyrgyz Republic from the territory of the EAEU member states, which will subsequently be exported from the territory of the Kyrgyz Republic without changing the properties and characteristics of the imported goods;
d) on the temporary export of goods from the territory of the Kyrgyz Republic to the territory of the EAEU member states, which will subsequently be imported into the territory of the Kyrgyz Republic without changing the properties and characteristics of the exported goods;
e) on the import of customer-supplied raw materials into the territory of the Kyrgyz Republic from the territory of a member state of the EAEU for its further processing;
f) on the export of customer-supplied raw materials from the territory of the Kyrgyz Republic to the territory of a member state of the EAEU for its further processing.
The form, terms and procedure for filling out and submitting a notification are approved by the authorized tax authority;
14) carry out labeling of goods, provide complete and reliable information about the marked goods and fulfill the obligations stipulated by the legislation of the Kyrgyz Republic and / or the legislation of the EAEU regarding the labeling of goods;
15) use fiscal software permitted for use in accordance with the procedure approved by the Cabinet of Ministers;
16) ensure the connection of subjects to the information system used to order the transportation of passengers and goods, taxi services and courier services only if there is a tax registration, as well as submit information in real time to the authorized tax authority in the manner determined by the Cabinet of Ministers.
2. The taxpayer performs other obligations established by the tax legislation of the Kyrgyz Republic.
Article 52. An official of a taxpayer
1. An official of a taxpayer is:
1) the head of the taxpayer's executive body;
2) the head of the permanent establishment of the organization;
3) an individual who has been granted the authority to perform the duties established by this Code on the basis of an employment contract or a civil law contract, or a power of attorney;
4) a natural person who temporarily performs the duties of the persons specified in paragraphs 1-3 of this part.
2. For tax purposes, an official is recognized for:
1) individual entrepreneur - an individual registered or subject to registration as an individual entrepreneur;
2) natural person - this natural person.
Article 53. Tax agent, rights, duties and responsibilities
1. A tax agent is an organization or an individual entrepreneur who is obliged to calculate, withhold and transfer to the budget the amount of the taxpayer's tax liabilities in accordance with the requirements of this Code.
2. The tax agent performs his duties, taking into account the benefits and exemptions provided for by this Code, in relation to:
1) income tax as a source of income on amounts paid to an employee under an employment contract, as well as other income paid to an individual and subject to taxation in accordance with this Code;
2) tax on the income of a foreign organization operating in the Kyrgyz Republic without establishing a permanent establishment as a source of income;
3) VAT on works or services performed or rendered to him, the place of supply of which is recognized as the territory of the Kyrgyz Republic, by a foreign organization whose activities do not lead to the establishment of a permanent establishment in the territory of the Kyrgyz Republic, with the exception of a foreign organization specified in part 4article 28registered in the Kyrgyz Republic in accordance with clause 2 of part 2article 111of this Code;
4) excise tax as an entity processing raw materials supplied by the customer, the result of which is an excisable product.
3. The tax agent is obliged to calculate, withhold and transfer to the budget the amount of the taxpayer's tax liabilities, regardless of whether the payment of the amount of income, payment for goods, work and services was made by the tax agent himself or by another person on behalf of the tax agent, or by another person in accordance with the legislation of the Kyrgyz Republic.
4. The rights and obligations established by this Code for a taxpayer shall apply to a tax agent, unless otherwise established by this Code.
5. If the tax agent has not withheld or withheld incompletely the tax obligation provided for by this Code, then this unfulfilled tax obligation shall be fulfilled by the tax agent.
Article 54. Tax representative, his powers, rights, duties and responsibilities
1. A taxpayer has the right to participate in tax legal relations in person, as well as through a tax representative.
2. A tax representative has the right to act in tax legal relations on behalf of the represented taxpayer.
3. The personal participation of a taxpayer in tax legal relations does not deprive him of the right to have a tax representative, just as the participation of a tax representative does not deprive the taxpayer of the right to personal participation in tax legal relations.
4. The powers, rights, duties and responsibilities of a tax representative are determined by:
1) the tax legislation of the Kyrgyz Republic;
2) a civil law contract concluded between a taxpayer and a tax representative;
3) a power of attorney issued by a taxpayer to a tax representative.
5. An action or inaction of a tax representative of a taxpayer related to the participation of this taxpayer in tax legal relations is recognized as an action or inaction of a taxpayer.
6. A tax representative of a taxpayer cannot be a state body or an official of a state body.
Chapter 4. Tax Service. Delimitation of powers in the field of tax legal relations
1. Tax service bodies have the status of a legal entity, an independent cost estimate, accounts in the treasury system, a seal with the image of the State Emblem of the Kyrgyz Republic indicating their name in the state and official languages, letterheads, corner stamps and consist of:
1) from the authorized tax authority;
2) from the tax authorities.
2. The bodies of the tax service carry out tax administration within the competence established by the tax legislation of the Kyrgyz Republic, participate in the implementation of the tax policy of the Kyrgyz Republic, and also carry out pre-trial proceedings with the functions of an inquiry agency in accordance with the criminal procedure legislation of the Kyrgyz Republic and the legislation on operational-search activities of the Kyrgyz Republic on administration and enforcement of tax legislation.
The bodies of the tax service, carrying out pre-trial proceedings, have the status of a law enforcement body.
3. Tax authorities are not subordinate to local state administrations and local governments.
4. It is prohibited to interfere with state bodies and local self-government bodies in the activities of tax service bodies, an authorized state body in the exercise of their powers established by the tax legislation of the Kyrgyz Republic.
5. Bodies of the tax service and their officials may not go beyond the scope of authority determined by the tax legislation of the Kyrgyz Republic.
Article 56 The order of service and the assignment of special ranks
1. An official of a tax service body is a head, an employee of the tax service bodies having the powers established by this Code, as well as an employee performing administrative functions of the tax service bodies.
2. An official of a tax service body cannot be a person who has a criminal record that has not been expunged or canceled in the manner prescribed by law.
3. When serving, an official of the tax service bodies is assigned special ranks in accordance with the position held within the group and category of positions, in compliance with the sequence of assignment, and also taking into account the results of certification, professional level and length of service in the public service in the previous special rank and occupied public office.
4. The first special title is the title of "junior inspector of the tax service", which is assigned to newly hired officials based on the results of attestation not earlier than one year later.
When appointed to a senior or chief administrative position, which provides for the assignment of a special rank from an adviser to the tax service of 3 ranks and above, the first special rank not higher than an adviser to the tax service of 3 ranks may be awarded.
Special ranks are assigned to officials of tax authorities in the following order:
1) junior positions - special ranks of tax inspector 3 and 2 ranks in ascending order;
2) senior positions - special ranks of inspector of the tax service of the 1st rank and adviser of the tax service of the 3rd rank in ascending order;
3) to the main positions - special titles of the adviser of the tax service of the 2nd and 1st rank in ascending order.
Special ranks are assigned to officials of the authorized tax authority in the following order:
1) junior positions - special ranks of the inspector of the tax service of the 2nd and 1st rank in ascending order;
2) senior positions - special ranks of the tax service adviser of the 3rd rank;
3) to the main positions - special titles of the adviser of the tax service of the 2nd and 1st rank in ascending order;
4) for higher positions - special titles of the state adviser of the tax service of the 3rd and 2nd rank in ascending order;
5) to the head of the authorized tax body - a special title of the state adviser of the tax service of the 1st rank.
5. Assignment, deprivation, demotion in special ranks of the state tax advisor of the 1st, 2nd and 3rd ranks are carried out by the President of the Kyrgyz Republic (hereinafter referred to as the President) on the proposal of the Chairman of the Cabinet of Ministers, in terms of other special ranks - by the head of the authorized tax authority on the proposal of the immediate supervisor of the official faces.
6. The terms of stay in each special rank for the assignment of the next special rank should be from the moment of signing the corresponding order:
1) junior tax inspector - 1 year;
2) inspector of the tax service of the 3rd, 2nd and 1st rank - 2, 3 and 4 years, respectively;
3) 3rd and 2nd rank tax advisor - 5 and 6 years, respectively.
Special ranks of 2nd and 1st rank tax adviser may be awarded without following the sequence and without taking into account the duration of public service in the previous special rank.
The term of stay in the special ranks of a tax service adviser of the 1st rank, a state tax service adviser of the 1st, 2nd and 3rd ranks is not established.
7. Officials of the tax service, hired for a certain period of time, as well as having disciplinary sanctions or in respect of whom an internal investigation is being carried out or a criminal case has been initiated, special ranks are not assigned.
An official of a tax service body may be deprived of a special rank in the following cases:
1) by virtue of a guilty verdict of a court against him, which has entered into legal force;
2) dismissals in connection with discrediting the title of a civil servant;
3) loss of citizenship of the Kyrgyz Republic.
An official of a tax service body for gross violation of official duty, committing a discrediting act, failure to perform or improper performance of the duties assigned to him in accordance with the legislation on the state civil service and municipal service may be reduced in a special rank, but not more than one special rank below that which it has, and may also be deprived of a special rank.
8. The head of the tax service body, upon the expiration of the period of service in a special rank, is obliged to take measures for the timely assignment to officials of the next special rank, the violation of which entails personal disciplinary responsibility.
9. An official of a tax service body in exceptional cases, as an incentive, taking into account his professional qualities, length of service in public authorities, for special achievements in the performance of official duties, may be once awarded the next special rank:
1) before the expiration of the one-year term of service in the previous rank, but not higher than the special rank corresponding to the position held;
2) after the expiration of the period of service in a special rank, for special merits, one step higher than the special rank corresponding to the position held.
10. An official of a tax service body who has an academic degree or academic title is assigned the next special rank one step higher than the special rank corresponding to the position held.
11. Persons with military or special ranks, special class ranks, diplomatic ranks, upon transfer to the tax service bodies, are assigned a special rank corresponding to this military or special rank, special class rank, diplomatic rank, without attestation. When an official of a tax service body transfers to another state body or to another state position, he retains the special rank assigned in accordance with this Code, in accordance with the ratio established by the legislation of the Kyrgyz Republic.
12. Information about the assignment, demotion and deprivation of a special rank is entered in the personal file of an official of the tax service body and is indicated in the service certificate.
1. Financing the expenses of the tax authorities, including remuneration, material and technical support, material incentives for employees, are made at the expense of funds in the amount of 3 percent of the amount of tax revenues collected by the tax authorities and non-tax revenues administered by the tax authorities for the previous budget year, the procedure for distribution and use of which is annually approved by the authorized tax authority, as well as at the expense of targeted extra-budgetary funds.
2. Officials of the bodies of the tax service, who are awarded special ranks, are provided with free uniforms in the manner established by the Cabinet of Ministers.
The following tasks are assigned to the tax authorities:
1) control over compliance with the tax legislation of the Kyrgyz Republic;
2) assistance to the taxpayer or his tax representative in fulfilling the tax obligation in accordance with the requirements established by the tax legislation of the Kyrgyz Republic.
1. Bodies of the tax service and their officials have the right:
1) develop regulatory legal acts and approve the forms of tax reporting and documents, the procedures for their completion and submission, provided for by the tax legislation of the Kyrgyz Republic in the manner established by this Code;
2) exercise tax control in the manner prescribed by this Code;
3) when exercising tax control, require the taxpayer to submit documents on the calculation, withholding and payment of taxes to the budget;
4) when exercising tax control, require explanations from the taxpayer on filling out documents on the calculation, withholding and payment of taxes, as well as documents confirming the correctness of the calculation and the timeliness of withholding and payment of taxes;
5) in the course of tax control in the manner prescribed by this Code, receive copies of documents from the taxpayer;
6) conduct, in accordance with this Code, an examination of any territories, premises, documents and items that are important for the completeness of tax control;
7) on issues related to the taxation of the audited taxpayer, to receive, in the manner prescribed by this Code, from banks information on the availability and numbers of bank accounts of the taxpayer, on the balances and movement of money on these accounts in compliance with the requirements established by the legislation of the Kyrgyz Republic for the disclosure of information constituting commercial, banking and other protected secrets;
8) when conducting a tax audit of a taxpayer providing services in electronic form, to request information regarding an electronic transaction from the participants in such a transaction;
9) determine the tax liability of a taxpayer on the basis of indirect assessment methods in the cases and in the manner provided for by this Code;
10) bring claims to the courts, including on liquidation, including forced liquidation, of a taxpayer on the grounds provided for by the legislation of the Kyrgyz Republic;
11) demand the elimination of revealed violations of the tax legislation of the Kyrgyz Republic and control the implementation of these requirements;
12) require and receive information from other state bodies and local governments related to the objects of taxation and calculation of tax liabilities in accordance with this Code;
13) exercise control over the collection of taxes;
14) control the work of local self-government bodies on the execution of state powers delegated in accordance with this Code;
15) to check the fiscal software for compliance with its functional purposes;
16) remove the remains of inventory items in cases and in the manner determined by the Cabinet of Ministers;
17) when conducting tax control, seal the property related to the entrepreneurial activity of the taxpayer, in the event of carrying out activities without tax registration and / or without paying tax on the basis of a patent;
18) conduct, in accordance with this Code, an examination of the taxpayer upon cancellation of tax registration in connection with the liquidation of an organization or the termination of the activity of an individual entrepreneur, if there are no risk factors for non-payment of taxes in the information system of the tax service and the taxpayer submits tax returns with zero indicators;
19) send a request to state bodies, local governments, commercial and non-profit organizations, a foreign state, citizens to provide information on income, expenses, property and obligations of an individual specified in part 1article 107of this Code, and his close relatives.
2. To exercise the powers established by this Code, tax service bodies and their officials also have other rights established by this Code and the legislation of the Kyrgyz Republic.
In terms of law enforcement activities, the tax service bodies and their officials have the rights provided for by the Code of Criminal Procedure of the Kyrgyz Republic and the legislation of the Kyrgyz Republic on serving in law enforcement agencies.
1. Bodies of the tax service and their officials are obliged to:
1) observe the rights and legitimate interests of the taxpayer;
2) not to use or disclose information obtained in the process of studying the declaration filed in accordance with the legislation of the Kyrgyz Republic in the field of voluntary declaration of property and income by individuals against the subject of declaration;
3) comply with the tax legislation of the Kyrgyz Republic and require taxpayers to comply with it;
4) bring to the attention of the taxpayer through the official website of the authorized tax authority the forms of established tax reporting, the procedure for their completion, the method and terms of their submission to the tax authority;
5) in cases stipulated by the tax legislation of the Kyrgyz Republic, provide a response to the written request of the taxpayer;
6) exercise tax control over the implementation of the tax legislation of the Kyrgyz Republic;
7) keep records of taxpayers, objects of taxation, accrued and paid taxes;
8) unless otherwise provided by this Code, provide, at the expense of budgetary funds, forms of established forms of tax reporting, in case they are issued by tax authorities;
9) explain the procedure for filling out forms of established tax reporting;
10) conduct a tax audit strictly in accordance with the instructions;
11) register tax audits and other forms of tax control in the book of inspections;
12) when conducting an on-site unscheduled, cross audit or re-audit, familiarize the taxpayer with supporting documents evidencing the facts of incorrect calculation of tax, which served as the basis for the appointment of control;
13) observe official, commercial, tax, banking and other secrets protected by the legislation of the Kyrgyz Republic;
14) hand over to the taxpayer a decision on the fulfillment of a tax obligation within the time limits and in the cases provided for by this Code;
15) at the request of the taxpayer, no later than 2 working days from the day following the day of its receipt, submit:
a) a document on the status of the taxpayer's personal account;
b) the decision and other documents of the body of the tax service, adopted in relation to the taxpayer and / or his tax liability, in the cases established by this Code;
c) copies of supporting documents evidencing the facts of incorrect calculation of the tax, which served as the basis for the appointment of an on-site unscheduled, counter audit or re-audit;
d) copies of documents of the tax authorities, provided through the taxpayer's office, certified by the signature and seal of the relevant tax authority;
16) ensure the safety of documents confirming the fact of fulfillment of the tax obligation for 6 years;
17) apply methods for ensuring the fulfillment of a tax obligation in the manner prescribed by this Code;
18) impose tax sanctions on the taxpayer in accordance with the requirements established by this Code, as well as apply sanctions in accordance with the legislation on offenses;
19) consider complaints of taxpayers in the manner prescribed by this Code;
20) keep records of individuals specified in part 1article 107of this Code and the declarations submitted by them;
21) study and analyze the information specified in the declaration for the accuracy and completeness of the reflection of information on income, expenses, property and obligations of an individual specified in part 1article 107of this Code;
22) submit annually, by October 1, information on the results of submission of declarations by individuals specified in part 1article 107of this Code, the President, the Jogorku Kenesh and the Cabinet of Ministers;
23) publish on the official website of the authorized tax authority summary information on income, expenses and property of persons holding political, special, higher administrative public positions, political and higher administrative municipal positions, as well as their close relatives, with the exception of persons holding administrative public positions whose activities are related to ensuring national security;
24) ensure free access to information on VAT taxpayers by posting it on the official website of the authorized tax authority, which includes:
a) full name of the VAT taxpayer, TIN;
b) details of the invoice declared invalid;
25) create favorable conditions for taxpayers by simplifying and improving the procedures for interaction with taxpayers, including by switching to a remote format;
26) send to the taxpayer a copy of the court act on the restriction of travel outside the Kyrgyz Republic simultaneously with the direction of this act to the authorized state body in the field of state border protection.
2. Tax authorities are obliged to publish on the open information website of the authorized tax authority a report on the work of tax authorities before August 1 of the year following the reporting calendar year. This report must contain the following information for the reporting calendar year:
1) the name and amounts of taxes collected by tax authorities;
2) the amount of tax debt;
3) expenses incurred by the tax authorities in the process of collecting taxes;
4) statistical data on the granted tax benefits, deferrals, installment plans for the payment of tax debts;
5) a description of the achievements and shortcomings in the work of the tax authorities;
6) a list of surnames and names of individuals, names of organizations that have a recognized tax debt in excess of 5,000 calculated indicators, indicating the amount of tax debt.
3. Bodies of the tax service are obliged to compile and maintain up to date the List of taxpayers with signs of bad faith.
The procedure for including taxpayers in the said List and tax administration of such taxpayers shall be established by the Cabinet of Ministers.
4. If the amount of tax debt recognized by the taxpayer, formed as a result of an on-site audit, exceeds the threshold from which criminal liability arises, the tax authorities begin pre-trial proceedings in the manner determined by the criminal procedure legislation of the Kyrgyz Republic.
5. Bodies of the tax service and their officials also perform other duties stipulated by the tax legislation of the Kyrgyz Republic.
In terms of law enforcement activities, the tax service bodies and their officials perform the duties stipulated by the Criminal Procedure Code of the Kyrgyz Republic and the legislation of the Kyrgyz Republic on serving in law enforcement agencies.
1. The administration of VAT and excise tax on the export and import of goods, the performance of work, the provision of services in the mutual trade of the EAEU Member States is carried out by the tax authorities.
2. Customs authorities administer taxes:
1) when moving goods across the customs border of the EAEU;
2) when placing goods transferred from the EAEU Member States to the territory of the Kyrgyz Republic under the customs procedures of a free customs zone or free warehouse, as well as upon completion of the customs procedure of a free customs zone or free warehouse.
1. Bodies of local self-government and their officials, in case of delegation of relevant state powers to them, have the right:
1) to collect taxes provided forSection XIIIandchapter 56of this Code;
2) carry out tax control in accordance with paragraphs 4-5 of part 2Article 109of this Code, unless otherwise provided by this paragraph;
3) demand the elimination of revealed violations of the tax legislation of the Kyrgyz Republic and control the implementation of these requirements;
4) receive from the tax authorities and other state bodies information related to the objects of taxation and calculation of tax liabilities for the tax provided forSection XIIIof this Code;
5) receive from the taxpayer copies of documents in the course of tax control in the manner prescribed by this Code;
6) transfer materials to law enforcement agencies in accordance with the law, as well as file lawsuits in court.
2. Local self-government bodies carry out raid tax control over compliance with the requirements of the tax legislation of the Kyrgyz Republic, provided for in paragraphs 1, 3, 6 of part 2article 127of this Code.
3. Local self-government bodies, in the event of delegating to them the relevant state powers in the exercise of tax control, have the right to require the taxpayer to submit documents on the payment of taxes provided forSection XIIIandchapter 56of this Code.
4. Bodies of local self-government and their officials, in case of delegation of relevant state powers to them, are obliged to:
1) observe the rights and legitimate interests of the taxpayer;
2) comply with the tax legislation of the Kyrgyz Republic and require taxpayers to comply with it;
3) assist taxpayers in fulfilling their tax obligations;
4) apply methods to ensure the fulfillment of tax obligations in accordance with Articles85and86of this Code;
5) exercise tax control over the fulfillment of the tax liability for taxes provided for bySection XIIIandchapter 56of this Code;
6) when conducting raid tax control, be guided by parts 3-6article 127, articles132-134of this Code;
7) register forms of tax control in the book of inspections;
8) observe official, commercial, tax, banking and other secrets protected by the legislation of the Kyrgyz Republic;
9) ensure the safety of documents confirming the fact of fulfillment of the tax obligation for 6 years;
10) submit to the tax authority reports on the accrued and received amounts of taxes in the manner and terms established by the authorized tax authority;
11) assist tax authorities in accounting for taxpayers.
5. Local self-government bodies are responsible for non-fulfillment or improper fulfillment of delegated state powers established by part 1 of this article, in accordance with the legislation of the Kyrgyz Republic.
Article 63. Conflict of interest
1. An official of a tax service body is prohibited from exercising official duties in relation to a taxpayer:
1) if the taxpayer is a close relative of this official; or
2) if this official or a close relative of this official has a direct or indirect financial interest related to the economic activity of the taxpayer or the fulfillment of his tax obligation.
2. An official of the body of the tax service is obliged to take measures to prevent the occurrence of a conflict of interest in his activities.
1. Unless otherwise provided by this Code, any information about a taxpayer received by the tax service body, the Marking Operator or their officials shall constitute a tax secret, with the exception of information:
1) details of the taxpayer (name or surname, first name and patronymic of the taxpayer), the fact of tax registration with the tax authority, as well as the TIN;
2) on invoices, excise duty stamps and means of identification;
3) on the amount of tax debt recognized by the taxpayer;
4) on violations by the taxpayer of the tax legislation of the Kyrgyz Republic and measures of responsibility for these violations, established by a court decision that has entered into force, or recognized by the taxpayer;
5) on actual tax payments made in favor of the state budget by legal entities.
2. Tax secrecy shall not be subject to disclosure by tax authorities, their officials, except for cases when information is transferred:
1) other officials of tax service bodies, customs bodies, an authorized state body in the course of or for the purpose of fulfilling their duties stipulated by this Code or the legislation of the Kyrgyz Republic in the field of customs;
2) to law enforcement agencies, exclusively in relation to a taxpayer against whom a criminal case has been initiated on the fact of a tax offense;
3) to the court in the course of legal proceedings to establish the tax debt of the taxpayer or his liability for tax offences;
4) to the authorized state body for bankruptcy cases, the administrator (temporary administrator, special administrator, conservator, external manager) for the purpose of exercising their powers provided for by the legislation of the Kyrgyz Republic on bankruptcy, for those entities in respect of which bankruptcy proceedings have been initiated or in respect of which a decision was made to initiate bankruptcy proceedings;
5) to the prosecutor's office of the Kyrgyz Republic in respect of identified violations on the submission of a single tax return by an individual specified in part 1article 107of this Code;
6) deputies of the Jogorku Kenesh, the Presidential Administration, the financial intelligence agency of the Kyrgyz Republic in cases established by the legislation of the Kyrgyz Republic regulating their activities;
7) to tax or law enforcement agencies of other states in accordance with international agreements on mutual cooperation between tax or law enforcement agencies to which the Kyrgyz Republic is a party;
8) statistical bodies for the purpose of carrying out statistical activities provided for by the legislation of the Kyrgyz Republic;
9) to the authorized state body in the field of state-guaranteed legal assistance in respect of persons who have applied for qualified legal assistance in accordance with the legislation of the Kyrgyz Republic;
10) to an investigator or an investigating body carrying out pre-trial proceedings jointly with the tax authorities on the fact of a tax offense.
3. The labeling operator transfers information containing tax secrets only to tax authorities.
4. With the exception of the cases provided for by part 2 of this article, information regarding a taxpayer constituting a tax secret may be disclosed to another person with the written consent of the taxpayer.
5. The disclosure of tax secrets includes the use or transfer to another subject of information about a taxpayer that has become known to an official of state bodies and the Marking Operator in the performance of their duties, except for the cases provided for by this Code.
6. Information constituting a tax secret received by the tax authorities and the Labeling Operator must have a special storage and access regime, which is determined by a written decision of the head of the tax service authority.
7. Access to information constituting a tax secret must be granted to officials determined by a written decision of the head of the tax authority and the Marking Operator. The right of access of these officials is also indicated in the order to conduct a tax audit.
8. Tax authorities, the Marking Operator and their officials, as well as persons who were previously officials of the tax authorities, are obliged to keep secret any information regarding the taxpayer that they received in the performance of their official duties.
9. For the disclosure of information constituting a tax secret, a person to whom this information is known in connection with professional or service activities is obliged to fully compensate for the damage caused to the taxpayer, as well as pay other compensation.
For the illegal receipt of information constituting a tax secret that caused damage, the person to whom this information was obtained illegally is obliged to fully compensate for the damage caused to the taxpayer, as well as pay other compensation.
Illegal receipt of information constituting a tax secret, which did not cause damage, entails liability in accordance with the criminal law and / or legislation on offenses of the Kyrgyz Republic.
10. It is prohibited for state bodies to demand from the tax authorities and the Marking Operator information and documents constituting a tax secret, except as provided for in this article.
11. Officials of state bodies who violate the requirements of part 10 of this article shall be liable in accordance with the legislation of the Kyrgyz Republic.
SECTION III. TAX LIABILITY AND TAX DEBT
1. A tax liability is the obligation of a taxpayer to pay tax in the presence of circumstances established by the tax legislation of the Kyrgyz Republic.
2. A tax liability is a monetary liability.
3. Bodies of the tax service are obliged to demand from the taxpayer the fulfillment of his tax obligation.
4. In the event of non-fulfillment or improper fulfillment of a tax obligation, the tax service bodies shall have the right to apply methods to ensure it and measures to enforce the tax obligation in the manner prescribed by this Code.
5. The bodies of the tax service are prohibited from demanding from the taxpayer the payment of funds in excess of the amount of the tax liability.
1. A tax obligation arises, changes, is considered fulfilled or terminated if there are grounds that are established by the tax legislation of the Kyrgyz Republic.
2. The tax liability shall be imposed on the taxpayer from the day of the occurrence of the circumstance providing for the payment of the tax in accordance with the tax legislation of the Kyrgyz Republic.
1. The tax obligation is executed in the national currency of the Kyrgyz Republic - soms, with the exception of the tax obligation of a foreign organization that does not have signs of a permanent establishment in the Kyrgyz Republic.
2. The foreign organization specified in part 1 of this article has the right to fulfill the tax obligation in foreign currency. The accounting procedure and the list of foreign currencies received on account of the fulfillment of a tax obligation are established by the Cabinet of Ministers.
3. When calculating the tax liability, it is allowed to round the amount of the tax liability to units of soms.
1. The limitation period for a tax liability is set at 6 years from the date following:
1) after the last day of payment of the tax established by this Code in respect of the tax liability;
2) after the day of termination of the deferral or installment plan, in case of non-payment of the deferred or installment amount of the tax debt;
3) after the day of delivery to the taxpayer of the decision on the tax liability arising as a result of the tax audit;
4) after the day of occurrence of the overpaid amount of tax and/or the amount of excess VAT.
2. The limitation period for the tax liability of a taxpayer paying tax on the basis of a patent is set at 3 years.
3. If a taxpayer incorrectly calculated or fulfilled a tax obligation, then during the limitation period:
1) the taxpayer has the right, on his own initiative, to make an appropriate correction, except for cases where decisions of the tax authorities or the court were made on the merits of this correction and these decisions were not canceled and / or invalidated;
2) the tax service body has the right to increase or decrease the assessed amount of taxes, as well as to collect the assessed amount of tax.
4. The taxpayer has the right to demand a credit or refund of the overpaid amount of tax and/or a refund/reimbursement of the amount of excess VAT during the limitation period.
5. For the period of the sanation or rehabilitation procedure, the limitation period for a tax liability is interrupted.
6. Interruption of the limitation period for tax liabilities, including when a taxpayer files a claim against a decision of the tax authorities on the accrual of a tax liability, as well as when a tax authority files a claim for the forced collection of tax debts, is regulated in accordance with the civil legislation of the Kyrgyz Republic.
Chapter 6. Fulfillment of the tax obligation. Termination of tax liability
Article 69. Fulfillment of a tax obligation
1. A tax obligation must be properly executed in accordance with the requirements of the tax legislation of the Kyrgyz Republic.
2. The fulfillment of the tax obligation is carried out by the taxpayer independently or by another third party in cases provided for by the tax legislation of the Kyrgyz Republic.
3. The fulfillment of a tax obligation is payment in a non-cash form against the payment of the entire amount of tax due.
4. The taxpayer has the right to fulfill the tax obligation by paying the entire amount of tax at once or in installments.
5. The taxpayer has the right to fulfill the tax obligation ahead of time.
6. Refusal to fulfill a tax obligation or change in the procedure for its fulfillment is not allowed, unless otherwise provided by this Code.
7. Fulfillment of a tax obligation is carried out regardless of bringing to responsibility for a tax offense.
Article 70. Date of fulfillment of the tax obligation
1. The date of fulfillment of a tax obligation is:
1) the date of submission of the payment order to the bank for the transfer of due amounts of tax if there are sufficient funds in the taxpayer's account to execute this payment order in full, if the funds have been received by the budget;
2) the day of execution by the bank of a payment order for the transfer of due amounts of tax that was not previously executed due to the lack of funds on the taxpayer's account sufficient to execute this payment order in full, if the funds were received by the budget;
3) the day of depositing cash in the bank for the transfer of due amounts of tax;
4) the day the payment is made through a payment terminal, POS-terminal, electronic money, remote or remote banking system and other devices;
5) the day the tax service body makes a decision to set off overpaid or overcharged amounts of taxes towards the repayment of tax debts and / or towards the fulfillment of an upcoming tax obligation;
6) the day the tax service body makes a decision to reimburse and refund the amount of excess VAT.
2. A tax obligation is not recognized as fulfilled on time:
1) if the funds are not received by the budget within the period established by the tax legislation of the Kyrgyz Republic, except for the cases provided for by part 1 of this article;
2) in case of withdrawal by the taxpayer of the payment order for the transfer of the amount of tax;
3) in case of return by the bank to the taxpayer of the payment order for the transfer of the amount of tax;
4) if, on the day a taxpayer submits a payment order to the bank for transferring the amount of tax, this taxpayer has other presented and unfulfilled monetary claims, which, in accordance with the legislation of the Kyrgyz Republic, are executed on an extraordinary or priority basis, and the taxpayer’s account does not have sufficient funds for satisfaction of all such monetary claims.
Repayment of tax debt in respect of each tax is made in the following order:
1) the amount of tax;
2) interest on the amount of tax not paid on time;
3) accrued penalty interest on the amount of tax not paid on time;
4) accrued tax sanctions.
Repayment of tax debt is made in the order of priority of its occurrence.
1. A taxpayer has the right to use a preferential regime for the fulfillment of a tax obligation in the cases and in the manner provided for by this article.
2. A preferential regime for the fulfillment of a tax obligation is recognized as exemption from the payment of 50 percent of penalties and tax sanctions accrued on the basis of the results of a tax audit, or the submission of revised tax returns, if the taxpayer simultaneously:
1) has no current tax debt;
2) within 15 days from the date of delivery of the decision based on the results of a tax audit or submission of revised tax returns, paid the full amount of the arrears and 50 percent of penalties and tax sanctions accrued based on the results of a tax audit, or submission of revised tax returns, and sent documents to the relevant tax authority, confirming payment together with a notification on the application of a preferential regime for the fulfillment of a tax obligation.
3. Subject to all the requirements provided for by part 2 of this article, the tax authority, within 5 working days from the date of submission of the documents specified in part 2 of this article, makes a decision on the application of a preferential regime for the fulfillment of a tax obligation and writes off the remaining 50 percent of penalties and a tax sanction .
4. When a taxpayer applies a preferential regime for the fulfillment of a tax obligation, the tax liability accrued based on the results of a tax audit is automatically recognized as a tax debt recognized by the taxpayer, and the decision based on the results of a tax audit is not subject to further appeal.
5. The form of notification on the application of a preferential regime for the fulfillment of a tax obligation is approved by the authorized tax authority.
1. In the event of reorganization, the taxpayer shall be obliged to notify the body of the tax service in writing.
2. The tax obligation of the reorganized organization shall be fulfilled by the legal successor, regardless of whether or not the successor was aware of the facts and/or circumstances of non-fulfillment or improper fulfillment of the tax obligation by the reorganized organization.
3. In the event of a merger of several organizations, their legal successor in terms of the fulfillment of a tax obligation shall be recognized as an organization that has arisen as a result of such a merger.
4. When one organization is merged with another organization, the legal successor of the merged organization in terms of the fulfillment of the tax obligation is recognized as the organization that merged it.
5. When an organization is divided, new organizations that have arisen as a result of such a division are recognized as legal successors of the reorganized organization in terms of the fulfillment of the tax obligation in accordance with the separation balance sheet.
6. In case of separation of one or several organizations from the organization - in relation to the reorganized organization in terms of the fulfillment of its tax obligation, succession does not arise, unless otherwise established by the deed of transfer.
7. When an organization is transformed, a newly emerged organization is recognized as a successor.
8. Establishment of the share of participation of legal successors in the fulfillment of the tax obligation of the reorganized organization is carried out in accordance with the civil legislation of the Kyrgyz Republic.
9. If as a result of the reorganization it is impossible to determine the share of participation of the legal successor or the possibility of fulfilling the tax obligation in full is excluded, then the legal successors shall bear joint and several liability for the fulfillment of the tax obligation of the reorganized organization.
10. The reorganization of an organization is not a basis for changing the deadlines for the fulfillment of a tax obligation by legal successors.
11. The amount of taxes overpaid by an organization prior to its reorganization is subject to offset by the tax service body against the tax debt of the organization being reorganized.
12. If the reorganized organization has no tax debts, the overpaid amount of taxes is subject to return to its legal successors or is credited to them towards the fulfillment of the tax obligation.
1. The tax obligation of a liquidated solvent organization shall be fulfilled by the liquidation commission or the liquidator at the expense of the funds of this organization, including those received from the sale of the organization's property, in the order of priority established by the Civil Code of the Kyrgyz Republic.
2. A tax obligation arising during the liquidation period shall be discharged by the liquidation commission or the liquidator as such obligation arises in accordance with the general procedure established by this Code, unless otherwise provided by this Code.
3. If the liquidated organization does not have funds or has them in an amount insufficient to pay off the tax debt in full, in this case:
1) the organization can be liquidated only in the manner prescribed by the legislation of the Kyrgyz Republic on bankruptcy. In this case, the tax authority may initiate the bankruptcy process of this organization;
2) the tax debt must be repaid by the founders (participants) of the specified organization in the case, within the limits and in the manner established by the civil legislation of the Kyrgyz Republic.
4. If the liquidated organization has amounts of overpaid taxes, then the said amounts shall be subject to offset against the tax debt of the liquidated organization in accordance with the procedure established by this Code.
5. If the liquidated organization has no tax debts, the amount of overpaid taxes shall be subject to return to this organization in the manner established by this Code.
6. Unless otherwise established by this chapter, the fulfillment of the tax obligation, as well as the tax debt of the liquidated solvent individual entrepreneur, is carried out in the manner established by this article for organizations.
1. The fulfillment of the tax obligation of an insolvent organization recognized or declared bankrupt is carried out in accordance with the legislation of the Kyrgyz Republic on bankruptcy, taking into account the specifics established by this Code.
2. The accrual of a tax liability shall be terminated from the day following the day of the decision to recognize or declare an insolvent organization bankrupt.
3. The tax liability accrued for the period prior to the adoption of the bankruptcy decision as part of a tax audit conducted after the adoption of the bankruptcy decision shall be subject to execution in the manner prescribed by the bankruptcy legislation.
4. An insolvent organization that is in the process of bankruptcy using the liquidation procedure does not arise a tax liability in the course of this procedure.
5. If an insolvent organization is in the process of bankruptcy using the reorganization or rehabilitation procedure, then all actions of the tax service body to enforce the collection of tax debts are terminated.
At the same time, any property claims against such an organization can be presented by the tax authority only as part of the reorganization or rehabilitation procedure.
6. The tax debt formed by an insolvent organization prior to the commencement of the reorganization or rehabilitation procedure shall be subject to repayment only after the completion of the above bankruptcy procedures of the organization and the restoration of its solvency.
7. Unless otherwise established by this chapter, the fulfillment of the tax obligation, as well as the tax debt of an individual entrepreneur recognized or declared bankrupt, is carried out in the manner established by this article for organizations.
8. The List of taxpayers with signs of bad faith includes a taxpayer recognized or declared bankrupt, officials of its management bodies, one or more of its participants falling under the definition of an interdependent entity.
1. In the event of the death of an individual or declaring him dead by the court, the notary, the body for registration of acts of civil status, the court are obliged to notify the tax authority at the place of opening of the inheritance within 6 months from the date of opening of the inheritance.
2. The body of the tax service within 5 days from the day following the day of receipt of the notification of the opening of the inheritance, is obliged to inform the notary at the place of opening of the inheritance and the heir about the tax debt of the deceased individual.
3. The body of the tax service has the right to present its claims, arising from the tax liability of the deceased natural person, to the executor of the will (the administrator of the inheritance) or to the heirs.
4. The tax obligation of a deceased natural person is fulfilled by his heir, who accepted the inherited property of the deceased, within the value of the inherited property and in proportion to the share in the inheritance, no later than 6 months from the day following the day of acceptance of the inheritance.
5. At the same time, there is no succession in the fulfillment by the heir of the obligation to pay tax sanctions due from a deceased natural person for a tax offense committed.
6. In the absence of an heir or when the heir refuses to accept the inheritance, and also in the case when the amount of the tax debt of the deceased natural person exceeds the value of the inherited property, the outstanding amount of the tax debt is recognized as a bad debt.
7. Fulfillment of the tax obligation of an individual declared dead by a court shall be carried out in accordance with the procedure established by this article for a deceased person.
1. The tax obligation of a missing or legally incompetent natural person shall be fulfilled by a guardian, custodian or manager, carrying out trust management of property, at the expense of the natural person's property not later than 6 months from the day following the day the court recognized the natural person as missing or incapacitated.
2. The court is obliged to notify the tax authority at the place of registration of the said natural person of the recognition of an individual as missing or incapacitated by sending a copy of the court decision within 10 working days following the day the decision was made.
3. The body of the tax service at the place of registration of an individual recognized as missing or incapacitated is obliged to notify the guardian, trustee or manager in charge of trust management of property, as well as the body for supporting families and children of the existence of an unfulfilled tax obligation of an individual recognized as missing or incompetent.
The decision on the presence of an unfulfilled tax obligation of an individual specified in this part shall be transmitted within 5 days following the day of receipt of information on the recognition of an individual as missing or incapacitated.
4. The tax debt of a natural person recognized as missing or incapacitated, in the absence or insufficiency of the property of this natural person to fulfill his tax obligation, is recognized as a bad debt.
When a foreign organization carries out activities in the territory of the Kyrgyz Republic through a permanent establishment, the obligation to fulfill the tax obligation, as well as to pay off the tax debt, is assigned to the said foreign organization.
Article 79. Termination of a tax liability
The tax liability is terminated, and the tax debt is considered paid off in the following cases:
1) proper fulfillment of the tax obligation and payment of arrears, interest, penalties and tax sanctions;
2) expiration of the limitation period for a tax obligation established by this Code;
3) the death of a natural person in the absence of a legal successor or heir;
4) recognition of an individual as missing or incapacitated in the absence or insufficiency of his property;
5) write-off of debts of subjects by adoption of a separate law;
6) completion of the declaration procedure in accordance with the legislation of the Kyrgyz Republic in the field of voluntary declaration of property and income by individuals.
The tax debt of the taxpayer is recognized as bad debt in the cases specified in paragraphs 2-5article 79of this Code, and debited by the tax authority from the personal account in the manner prescribed by the Cabinet of Ministers.
1. Unless otherwise provided by this article, the fulfillment of a tax obligation and the repayment of tax debts may be ensured in the following ways:
1) accrual of penalties;
2) provision of a bank guarantee;
3) deposit by a taxpayer of funds to the deposit account of a tax service body - by a taxpayer's deposit;
4) collection of tax debt recognized by the taxpayer at the expense of cash and / or funds from the accounts of the taxpayer and / or third parties;
5) appeal to the court by the tax authorities to restrict the exit from the Kyrgyz Republic of individuals, heads of organizations that have tax debt recognized by the taxpayer.
2. Methods for ensuring the fulfillment of a tax obligation and repayment of tax debts arising from the movement of goods across the customs border of the EAEU are determined by the legislation of the Kyrgyz Republic in the field of customs.
1. Penalty is the amount of money that a taxpayer must pay in case of non-fulfillment or delay in fulfillment of a tax obligation.
2. The amount of penalty interest is accrued and paid regardless of the application of measures for the enforcement of a tax obligation, as well as other measures of responsibility for a tax offense.
3. Penalties are accrued for each calendar day of delay in the fulfillment of the tax obligation, starting from the day following the day established by this Code for the fulfillment of the tax obligation.
4. The total amount of accrued penalties may not exceed 100 per cent of the taxpayer's arrears.
5. Penalties for each day of delay are determined as a percentage of the taxpayer's arrears.
6. The amount of penalties is charged in the amount equal to 0.09 percent of the arrears for each day of delay.
7. Penalties are not charged:
1) on the amounts of accrued interest, penalties and tax sanctions;
2) for the amount of arrears of a taxpayer declared bankrupt - from the moment the decision on declaring or declaring him bankrupt enters into force;
3) for the amount of arrears of an individual recognized as missing - from the moment the court decision comes into force until the decision is canceled;
4) for the amount of arrears of the taxpayer-creditor of the forcibly liquidated bank, if the only reason for the formation of the arrears was the liquidation of the serviced bank - from the moment the decision on the forced liquidation of the bank comes into force;
5) for the amount of arrears arising as a result of untimely financing for goods, works and services supplied by the taxpayer,
- within the limits of appropriations provided for these purposes by the state budget;
6) for the amount of arrears arising as a result of force majeure;
7) for the amount of deferred and installment tax debts;
8) for the amount of the arrears resulting from the application and / or change of the explanation of the authorized state body and / or the authorized tax authority.
Under the terms of this clause, penalties are not charged for the period until the date of cancellation of the previously issued clarification.
8. According to the submitted revised financial statements, penalties are accrued only on the amount of the unpaid tax liability arising from these financial statements.
Article 83. Taxpayer's bank guarantee
1. A taxpayer's bank guarantee is a written obligation of the guarantor to pay the tax authority the amount specified in the taxpayer's bank guarantee.
2. A taxpayer's bank guarantee secures the obligation to pay the amount of the taxpayer's tax debt, as well as the amount of tax debt that the taxpayer may incur in future tax periods if the taxpayer is granted a deferral or installment plan for paying the amount of tax debt in accordance witharticle 91of this Code.
3. The amount of the bank guarantee of the taxpayer is established in the amount of:
1) the amount of the tax debt of the taxpayer upon the provision of a bank guarantee of the taxpayer in connection with the deferral or installment plan for the payment of the amount of tax debt in accordance witharticle 91of this Code;
2) the amount indicated in the taxpayer's application for a deferral or installment plan for payment of the amount of tax debt in accordance witharticle 91of this Code;
4. The requirement to the guarantor that has provided a bank guarantee to a taxpayer to pay the amount specified in the taxpayer's bank guarantee shall be presented by the tax service body after the expiration of the period for which a deferment or installment plan was granted for the payment of the amount of tax debt in accordance witharticle 91of this Code.
5. The demand of the tax service body to the guarantor for the payment of a sum of money under the taxpayer's bank guarantee shall be submitted with an extract from the taxpayer's personal account attached.
6. A taxpayer's bank guarantee cannot be revoked by the guarantor.
7. Relations between the tax service body, the taxpayer and the guarantor on all issues related to the taxpayer's bank guarantee are regulated by the civil legislation of the Kyrgyz Republic to the extent not regulated by this Code.
Article 84. Taxpayer's deposit
1. Fulfillment of the taxpayer's tax obligation, which may arise for the taxpayer in the future in the cases established by this Code, may be ensured by the taxpayer depositing funds in the amount of the tax obligation to the deposit account of the tax service body - the taxpayer's deposit.
2. The tax authority that accepted the deposit shall issue a certificate to the taxpayer in confirmation of the deposit.
3. The body of the tax service has the right to dispose of the amounts kept on the deposit account only in cases, on the conditions and within the time limits stipulated in the decision of the body of the tax service that accepted the deposit of the taxpayer.
4. Interest on the amount of the tax deposit is not charged.
5. When an event occurs, as a result of which the taxpayer has tax liabilities secured by a deposit, the amount of the taxpayer's tax liability is transferred to the budget from the amount of the deposit.
6. Upon the occurrence of an event as a result of which the taxpayer did not incur tax liabilities, as well as in cases where a tax liability arises in an amount less than the amount of the deposit made, the paid funds or their balance are subject to return to the taxpayer or, at the request of the taxpayer, offset against fulfillment of obligations under other taxes or ensuring the fulfillment of tax obligations of future periods.
7. The refund or offset of the amounts paid shall be carried out within a period of not more than 20 days from the day following the day the taxpayer filed an application with the tax authorities, with the submission of the documents established by this Code.
Article 85. Fulfillment of tax debt recognized by a taxpayer
1. In case of non-payment or incomplete payment of the amount of tax debt recognized by the taxpayer, determined in accordance with clause 20 of part 2article 4of this Code, the tax authority has the right to collect in an indisputable manner the funds of the taxpaying organization or individual entrepreneur without their consent to the collection and direct the collected funds to pay the amount of such debt.
2. Collection of funds in payment of the amount of tax debt recognized by the taxpayer from the accounts of the taxpayer is carried out by issuing a tax payment claim (hereinafter referred to as the TTP) to the bank in the form approved by the authorized tax authority.
3. NPT is executed by the bank by debiting funds from the taxpayer's accounts, including foreign currency, to pay his tax debt, no later than one business day following the day the NPT is received by the bank.
The NTP is valid until it is executed or until the bank receives information from the tax authority on the termination of the tax liability in accordance witharticle 79of this Code, whichever is the case earlier.
4. If there are insufficient or no funds on the taxpayer's accounts on the day the NPT is received by the bank, such a requirement is fulfilled as funds are received on these accounts no later than one business day following the day of each such receipt.
5. If there is insufficient or no money on the taxpayer's bank accounts, the tax authority has the right, on the basis of an order, to collect the tax debt recognized by the taxpayer at the expense of cash under an act on the collection of cash in the form approved by the Cabinet of Ministers.
The available funds collected in accordance with this paragraph shall be transferred to the bank no later than 2 business days following the day of collection, for their crediting to the taxpayer's accounts with subsequent transfer to the budget.
6. In the event of insufficient or unavailability of funds from the taxpayer, the tax authority has the right, within the limits of the tax debt recognized by the taxpayer, to recover cash from the accounts of third parties.
Recovery from the accounts of third parties is carried out if there is a documented debt of a third party to the taxpayer on the basis of an act of reconciliation of mutual settlements between the taxpayer and the third party in an indisputable manner.
7. This article shall apply if a taxpayer has been served a notice on securing the fulfillment of tax debt recognized by the taxpayer at the expense of cash and/or funds from the accounts of the taxpayer and/or third parties and the taxpayer has not fulfilled the tax obligation within 15 calendar days from the day following the day of delivery of the relevant notice.
8. The procedure for collecting tax debts provided for by this section is determined by the Cabinet of Ministers.
Article 86. Forced payment of tax debt
1. Unless otherwise provided by this chapter, if there is a tax debt and the taxpayer has not been granted a deferral or installment plan in accordance with this Code, the tax authority has the right to file a claim with a court for the enforcement of tax debt collection, including on restriction of the disposal of property and/or on the collection of tax debt at the expense of the property of this taxpayer within the amount specified in the notice of enforcement of the tax debt recognized by the taxpayer.
Appeal to the court is made in accordance with the procedure provided for by the Civil Procedure Code of the Kyrgyz Republic.
This claim may provide for the collection of tax debt from a third party, including at the expense of the debtor, employer, bank or other organization.
2. When filing a claim referred to in paragraph 1 of this article, the tax authority has the right to send to a third party of the taxpayer, including a debtor, employer, bank or other organization, the decision of the tax authority to terminate cash payments to or on behalf of the taxpayer who has tax debt, with a notice of enforcement of tax debt recognized by the taxpayer attached.
If, before the court makes a decision, a third party has not fulfilled the requirements specified in the decision and has not challenged this decision of the tax authority, an amount equivalent to this payment, but not more than the amount of tax debt, shall be recovered from it. The recovery provided for by this part is carried out by a court decision.
3. Consideration of cases on claims for the collection of tax at the expense of the taxpayer's property is carried out in accordance with the civil legislation of the Kyrgyz Republic.
4. The collection of tax debt at the expense of the taxpayer's property on the basis of a court decision that has entered into legal force is carried out in accordance with the Civil Code of the Kyrgyz Republic.
5. Collection of tax debt at the expense of the property of a taxpayer - an individual is not carried out in relation to:
1) a fixed asset worth up to 1000 calculated indicators;
2) property that is not related to economic activity and intended for daily personal use by an individual or members of his family according to the list determined by the Cabinet of Ministers.
If it is impossible to divide the property specified in paragraph 1 of this part when collecting tax debts at the expense of the taxpayer's property, this property is subject to sale under the terms of this article with the subsequent return of the amount of property up to the established threshold.
6. In case of collection of tax debt at the expense of the taxpayer's property, the obligation to pay tax debt is considered fulfilled from the date of its implementation and repayment of tax debt at the expense of the proceeds. In the case of the sale of property that was previously seized, penalties for late transfer of tax debts and tax sanctions are not charged from the date of seizure of property and until the transfer of the proceeds to the budget.
7. An official of a tax authority, as well as persons related to him, are not entitled to acquire the property of a taxpayer, which is sold in the execution of a court decision on the collection of tax at the expense of the taxpayer's property.
8. This article shall not apply to a tax liability arising from a tax audit and contested as a result of an appeal until a decision on the appeal has been made.
1. The tax authorities have the right to apply to the court with an application to restrict the departure of an individual or the head of an organization that has a tax debt recognized by a taxpayer in excess of 1000 calculated indicators and unfulfilled within 15 working days following the date of delivery of a notice of ensuring the fulfillment of tax debt recognized by the taxpayer.
2. An application for travel restrictions is considered by a district (city) court in the manner prescribed by the civil procedural legislation of the Kyrgyz Republic to secure a claim.
3. The act of the court on the restriction of exit shall be sent by the tax service body to the authorized state body in the field of protection of the state border.
4. The basis for applying to the court to cancel the judicial act on the restriction of exit may be the termination of the tax obligation in accordance witharticle 79of this Code, whichever is the case earlier.
5. If the head of the organization, in respect of which a judicial act on the restriction of exit was issued, ceases to operate in this organization, then the tax service body applies to the court to cancel the restriction in relation to this person with the simultaneous imposition of restrictions on the new head of this organizations.
6. The presence of a judicial act on the restriction of departure is not an obstacle to the application of measures against the taxpayer to secure a claim, provided for by the civil procedural legislation of the Kyrgyz Republic, in the event that the tax authorities subsequently apply to the court to enforce the collection of tax debts.
7. Bodies of the tax service have the right to request from the authorized state body in the field of the state border any information related to the execution of a judicial act on restriction of exit.
1. A change in the term for the fulfillment of a tax obligation, as well as for the payment of tax debts (hereinafter referred to as the amount of tax debt) is recognized as the postponement of the established deadline for paying the amount of tax debt to a later date.
2. Changing the deadline for payment of the amount of tax debt is allowed only in the manner prescribed by this chapter.
The term for payment may be changed in respect of the entire amount of the tax debt payable or part of it with the accrual of interest on the unpaid amount of the tax debt, unless otherwise provided by this chapter.
3. Changing the deadline for paying the amount of tax debt is carried out in the form of a deferment and / or installment plan.
4. Changing the deadline for paying the amount of tax debt does not cancel the existing one and does not create a new obligation to pay it.
5. A change in the deadline for payment of the amount of tax debt is made exclusively under a bank guarantee, with the exception of cases provided forarticle 34of this Code.
6. The provisions of this article shall not apply to the amount of tax debt on excise tax.
1. The deadline for paying the amount of tax debt cannot be changed if, in relation to the taxpayer claiming such a change, there are documentary grounds for believing that this taxpayer will use such a change to hide his money or other property subject to taxation, or this taxpayer is going to leave outside the Kyrgyz Republic for permanent residence.
2. In the event of the occurrence of the circumstances specified in part 1 of this article, the earlier decision to change the deadline for paying the amount of tax debt is subject to cancellation.
When canceling the decision made, the tax service body within 3 working days following the day the decision was made, notifies the taxpayer in writing in the manner prescribed by this Code.
Decisions to change the deadline for payment of the amount of tax debt are taken by the tax authority at the place of current tax accounting or registration of the taxpayer, regardless of the amount of tax debt.
1. A deferral or installment plan for the payment of the amount of tax debt is a change in the term for its payment, if there are grounds provided for in this article, for a period of one month to 3 years with a one-time payment by the taxpayer of the amount of tax debt (hereinafter referred to as deferment) and / or staged payment by the taxpayer the amount of tax debt (hereinafter referred to as the installment plan).
A deferral or installment plan for VAT on the import of goods from the EAEU member states may be granted for a period not exceeding 6 months from the date the taxpayer registers the imported goods.
2. A deferral or installment plan may be granted to the taxpayer upon his application in respect of the amount of tax debt that has been formed and not repaid by the taxpayer for one of the following reasons:
1) causing damage to this taxpayer as a result of force majeure circumstances;
2) delay to this taxpayer of financing or payment from the budget for goods supplied, works performed and services rendered by this taxpayer, as well as within the framework of activities in accordance with the legislation of the Kyrgyz Republic on public-private partnership;
3) if the financial or property status of the taxpayer excludes the possibility of a one-time payment of the amount of tax debt in the event that the provision of a deferral and / or installment plan will contribute to the fulfillment of the tax obligation.
3. A deferral and/or installment plan may be granted for one or more taxes.
4. If a deferral or installment plan is granted on the grounds specified in clause 3 of part 2 of this article, interest is accrued on the amount of tax debt based on the double discount rate of the National Bank on the amount of the deferred or installment amount of tax debt. Interest is accrued for each day of the period in which the deferment or installment plan is granted.
If a deferment or installment plan is granted on the grounds specified in paragraphs 1 and 2 of part 2 of this article, no interest is accrued on the amount of this tax debt.
5. Penalties and tax sanctions on the deferred or installment amount of the tax debt are not accrued.
6. An application for granting a deferral or installment plan, indicating the grounds, is submitted to the tax authority at the place of the taxpayer's current tax accounting or registration. Unless otherwise provided by this Code, this application shall be accompanied by documents confirming the existence of the grounds specified in part 2 of this article, and documents on a bank guarantee for payment of a deferred or installment amount of tax debt. A copy of the said application shall be sent by the taxpayer within 10 days from the day following the day of submission of the application to the tax authority at the taxpayer's place of registration.
7. The decision to grant a deferral or installment plan or to refuse to grant them shall be made by the tax authority within 10 calendar days following the day of receipt of the taxpayer's application.
During the period of consideration of the taxpayer's application by the tax authorities, measures for the enforcement of tax debt collection are suspended.
8. When fulfilling the requirements established by this chapter, in the absence of circumstances precluding a change in the deadline for paying the amount of tax debt, the tax authority is not entitled to refuse a taxpayer a deferral or installment plan on the grounds specified in paragraph 1 or 2 of part 2 of this article, within the limits, respectively the amount of damage caused to the taxpayer or the amount of underfunding or non-payment from the budget for goods supplied, work performed and services rendered by this taxpayer.
9. The decision on granting a deferral or installment plan must contain an indication of the tax, for the payment of which a deferral or installment plan is granted, the amount of tax debt, the terms and procedure for paying the amount of tax debt and accrued interest, as well as in the cases established by this Code, documents on a bank guarantee payment of the deferred or installment amount of the tax debt.
The decision to grant a deferment or installment plan shall enter into force on the day specified in this decision. At the same time, the due penalties and tax sanctions for the entire time from the day set for the payment of tax debts until the day this decision comes into force are included in the amount of the debt.
10. The decision to refuse to grant a deferral or installment plan must be justified.
11. The decision to grant a deferment or installment plan or to refuse to grant it shall be sent by the tax authority to the taxpayer at the place of the current tax registration of this taxpayer within 3 working days from the day following the day of such a decision.
12. The procedure and conditions for granting a deferral or installment plan for the payment of tax debts in connection with the movement of goods across the customs border of the EAEU are determined by the legislation of the Kyrgyz Republic in the field of customs.
1. The deferment and/or installment plan terminates upon the expiration of the term of the relevant decision or agreement, or may be terminated before the expiration of such period in the cases provided for by this article.
2. The deferral and/or installment plan terminates early if the taxpayer pays the entire amount of the tax debt due and the corresponding interest before the expiration of the established period.
3. If the taxpayer violates the conditions for granting a deferral and/or installment plan, except for the violation due to force majeure circumstances, the tax service body sends the taxpayer a decision to eliminate the violation within 10 days from the day following the day the taxpayer received the decision. If the taxpayer has not complied with and challenged this decision, the deferral and/or installment plan shall be prematurely terminated from the day the taxpayer violates the terms of the deferral and/or installment plan.
4. In case of early termination of the deferral and/or installment plan in accordance with part 3 of this article, the taxpayer must, within 30 calendar days following the day he receives the relevant decision, pay the unpaid amount of tax debt, as well as penalties and tax sanctions for the amount of arrears, starting from the day following the day of receipt of this decision, up to and including the day of payment of this amount.
At the same time, the remaining unpaid amount of tax debt is determined as the difference between the amount of debt determined in the decision to grant a deferral and/or installment plan, increased by the amount of interest calculated in accordance with the decision to defer and/or installment plan for the period of validity of the deferral and/or installment plan, and actually paid amounts of tax debt and interest.
5. The decision to cancel the deferral or installment plan is sent to the taxpayer by the tax authority that made this decision no later than 3 business days from the day following the day the decision was made, in the manner prescribed by this Code.
Chapter 9. Credit and refund of taxes
1. An overpaid amount of tax, as well as interest, penalties and tax sanctions is a positive difference between the amount of tax, as well as interest, penalties and tax sanctions paid by the taxpayer to the budget, and the amount of tax, as well as interest, penalties and tax sanctions subject to payment to the budget, with the exception of the amount of excess VAT, determined by articles326-329of this Code.
2. The excessively paid amount of tax, as well as interest, penalties and tax sanctions shall be offset against the tax debt of the taxpayer in the following order:
1) on account of repayment of interest, penalties and tax sanctions for this type of tax;
2) on account of repayment of arrears on other types of taxes;
3) on account of repayment of interest, penalties and tax sanctions on other types of taxes.
3. The offset of the overpaid amount of tax against the fulfillment of the tax obligation of future periods for this tax, as well as against the payment of interest, penalties and tax sanctions on this type of tax, is carried out by the tax authority independently.
4. If a taxpayer has an overpaid amount of tax and an unfulfilled tax obligation for other taxes arises, the offset of the overpaid amount of tax against the unfulfilled tax obligation shall be made by the tax authority independently on the date of the occurrence of the unfulfilled tax obligation with a notification to the taxpayer within 10 calendar days following the day of the test.
5. In the event of the fulfillment of the conditions provided for by Part 2 of this Article, at the request of the taxpayer, the overpaid amount of tax, as well as interest, penalties and tax sanctions shall be offset against the fulfillment of the tax obligation of future periods for other taxes or returned to the taxpayer.
6. The refund of the overpaid amount of tax, as well as interest, penalties and tax sanctions is made by the tax authority at the place of registration of the taxpayer or at the place of payment within 30 calendar days following the day of receipt of the application for a refund.
7. The excessively paid amount of tax, as well as interest, penalties and tax sanctions of the taxpayer is not subject to offset against the tax debt of another taxpayer.
8. Based on the results of consideration of the application, the tax authority makes a decision:
1) on the offset or return of the overpaid amount of tax, interest, penalties and tax sanctions;
2) on refusal to set off or return the overpaid amount of tax, interest, penalties and tax sanctions.
9. An application for a credit or refund of an overpaid amount of tax, as well as interest, penalties and tax sanctions may be filed by a taxpayer within the limitation period from the day following the day the overpayment occurred.
10. The overpaid amount of tax, as well as interest, penalties and tax sanctions, formed due to the offset from one type of tax to another type of tax, is not subject to offset and return.
11. The excessively paid amount of tax, as well as interest, penalties and tax sanctions shall be refunded to the taxpayer upon his written request in the event that the taxpayer does not have an unfulfilled tax obligation.
12. Upon the expiration of the limitation period, the overpaid amount of tax, as well as interest, penalties and tax sanctions of the taxpayer is written off from the personal account of the taxpayer in favor of the budget.
13. In case of violation of the deadline established by part 6 of this article, the taxpayer shall be paid penalties in the amount of 0.09 percent for each day of violation of the deadline for the return at the expense of the budget.
1. An erroneously paid amount of tax to the budget is an amount in the payment of which any of the following errors was made:
1) in the payment document:
a) instead of the accumulation account of the tax authority, at the location of which the amount of tax to the budget is to be paid, the code of another tax authority is indicated;
b) the textual purpose of the payment does not correspond to the code of the purpose of payment and/or the code of the budgetary classification of income;
2) erroneous execution by the bank of the payment document of the taxpayer;
3) the payment was made at a tax authority where the taxpayer is not registered with the tax authorities and/or registration;
4) the taxpayer is not a taxpayer for this type of tax.
2. Offset and return of the erroneously paid amount of tax to the budget are made at the request of the taxpayer and/or the bank.
3. The tax authority, on the basis of the application, draws up a certificate on the causes of the erroneously paid amount of tax to the budget.
4. The set-off and return of the erroneously paid amount of tax to the budget shall be made within 5 working days from the date of receipt of the application of the taxpayer or the bank about the erroneously paid amount of tax to the budget to the tax authority, which received the erroneously paid tax amounts.
5. If the tax authority confirms the existence of one of the errors referred to in paragraph 1 of this article, the tax authority, on the basis of a decision:
1) credits the erroneously paid amount to the corresponding payment code of the budget classification and/or to the corresponding accumulation account of the tax authority;
2) returns the erroneously paid amount to the taxpayer's account.
6. In case of erroneous execution by the bank of the payment document of the taxpayer, which led to the repeated transfer of the amount of tax to the budget under the same payment document, the tax authority, at the request of the bank, on the basis of the decision, refunds the erroneously paid amount upon confirmation of the fact of the error to the bank account.
7. The refund to the taxpayer's account is made in the absence of the taxpayer's tax debt.
8. If the tax authority does not confirm the presence of errors specified in part 1 of this article, it shall take a reasoned decision to refuse to set off or return the erroneously paid amount within five working days from the date of receipt of the application.
1. An individual is entitled to a refund at the expense of the funds provided for in the republican budget of a part of the amount of tax or the cost of goods, works, services indicated in cash register receipts received from taxpayers of the Kyrgyz Republic, provided that such receipts are registered in the information system of the authorized tax authority.
2. The procedure, amount and terms for the return of the amount specified in part 1 of this article are established by the Cabinet of Ministers.
1. The decision is made by the tax service body in accordance with this Code on all issues that have legally significant consequences for the taxpayer.
2. The decision of the body of the tax service on the calculation of the amount of tax liabilities of the taxpayer, adopted in accordance with the norm of this Code, in respect of which a decision was made on the existence of a contradiction or the absence of the norms necessary for the regulation of tax legal relations in accordance witharticle 17of this Code.
Such a decision is made within a period of not more than 15 working days from the date of receipt by the authorized tax authority of a decision on the existence of a contradiction or absence of norms.
3. Depending on the type of decision, it shall indicate:
1) last name, first name, patronymic or full name of the taxpayer;
2) TIN of the taxpayer;
3) the date of the decision;
4) the basis for the decision;
5) the decision made;
6) the amount of debt on taxes, interest, penalties and tax sanctions accrued as of the date of the decision;
7) details of relevant taxes, interest, penalties and tax sanctions;
8) the deadline for the fulfillment of the tax obligation established by this Code;
9) measures to ensure the fulfillment of the tax obligation, which are applied in case of non-fulfillment of the decision by the taxpayer;
10) information on the actions taken by the tax authority in relation to the taxpayer and/or his tax liability and/or tax debt;
11) procedure for appeal;
12) bank details required to pay tax or pay off tax debts;
13) other necessary information.
4. Unless otherwise provided by this chapter, the decision of the body of the tax service is brought to the attention of the taxpayer by handing it over.
5. The decision is drawn up in two copies, one of which is handed over to the taxpayer or other persons in the cases established by this Code.
6. The form and procedure for making a decision are established by the authorized tax body.
7. The form and content of the decision taken by the tax authorities in the framework of criminal law and criminal procedural legal relations are regulated by criminal, criminal procedural legislation and other regulatory legal acts of the Kyrgyz Republic in this area.
1. The decision and other documents provided for by this article:
1) are delivered to the last address of the taxpayer's economic activity or to his last registered address in the Kyrgyz Republic, or to the address indicated in the correspondence, or to the tax representative of the taxpayer in person against signature, or in another way confirming the fact and date of its receipt;
2) are issued to the taxpayer or his tax representative in the tax authority in person against signature;
3) are delivered in the form of an electronic document through the information system of the authorized tax authority or other information systems in accordance with the legislation of the Kyrgyz Republic, subject to the consent of the taxpayer to receive correspondence in the form of an electronic document.
2. The decision or document is considered to be served:
1) if sent by registered mail - on the date of receipt or refusal to receive a registered letter, indicated in the receipt of delivery;
2) if sent in the form of an electronic document - after 5 calendar days from the date of sending the electronic document.
3. The decision or documents are valid only if they do not contradict this Code, meet the requirements of this Code and are handed over to the taxpayer in the manner prescribed by this Code.
4. The decision will not be considered valid or valid in case of non-compliance with the requirements specified in this Code, even if the taxpayer was aware of the decision and its content. Proof of the fact of proper delivery of the decision to the taxpayer is the task of the tax authority.
5. If a violation is detected, the tax service body has the right to cancel its decision if there is no decision of the authorized tax body on the validity of this decision.
If a violation is detected, the authorized tax authority may cancel its decision based on the results of consideration of the complaint, if there is no court decision on the validity of this decision.
6. The taxpayer or his tax representative shall be given the following decisions:
1) on tax registration;
2) on registration as a VAT payer;
3) on re-registration of the taxpayer;
4) on cancellation of tax registration;
5) on cancellation of accounting registration;
6) on cancellation of VAT registration;
7) based on the results of an on-site inspection;
8) on the results of a desk audit;
9) on the application of a preferential regime for the fulfillment of a tax obligation;
10) upon a taxpayer's complaint;
11) appointment and/or extension and/or suspension and/or resumption of the on-site inspection;
12) on submission of documents by the audited taxpayer;
13) on the taxpayer's deposit;
14) on granting or on refusal to grant a deferral/installment plan for payment of the amount of tax debt;
15) on elimination of violation of the conditions for granting a deferral or installment plan for the payment of the amount of tax debt;
16) on the extension of the deadline for submitting tax returns;
17) on the offset of overpaid or overcharged amounts of taxes at the request of the taxpayer against the tax debt and / or against the fulfillment of the forthcoming tax obligation;
18) on the offset of the overpaid amount of tax, made independently by the tax service body;
19) on reimbursement/refund or refusal to reimburse/refund the amount of excess VAT;
20) on the offset/refund or refusal to offset/refund the amount of VAT on imports;
21) on the calculated amount of land tax, property tax;
22) on the recognition of the invoice as invalid;
23) on the cancellation of the earlier decision of the tax service body;
24) on the results of a desk audit on the application of the VAT taxpayer for reimbursement and / or refund of the amount of excess VAT.
7. The following documents shall be handed over to the taxpayer or his tax representative:
1) notification of the time and place of consideration of the materials of the on-site inspection;
2) notification of the date and time of the physical measurement of the land plot, property;
3) notification of the discovery of a discrepancy between the performance indicators of the taxpayer based on the results of a desk audit;
4) notification of the enforcement of the tax debt recognized by the taxpayer.
8. In order to fulfill their duties, the bodies of the tax service may make the following decisions and hand over to the relevant entities:
1) to the guardian, custodian or manager in charge of trust management of property, as well as to the family and children support body - on the existence of an unfulfilled tax obligation of an individual recognized as missing or incapacitated;
2) to the bank - on providing information on transactions carried out with the accounts of the audited taxpayer, as well as on the current state of his account;
3) to third parties - on presentation of a demand to stop monetary payments to the address or on behalf of the taxpayer;
4) to an expert and a taxpayer - on the conduct of an expert examination.
In the cases provided for by this Code, a notary at the place of opening of the inheritance and the heir may be notified of the tax debt of the deceased natural person.
9. Decisions provided for by this Code, with the exception of cases provided forarticle 72, may be appealed by the taxpayer in the manner prescribedchapter 20of this Code.
Other documents provided for by this Code, including notifications, instructions, notifications, acts, are not subject to appeal.
10. The provisions of this article do not apply to decisions taken in accordance with the norms of criminal, criminal procedure legislation, other regulatory legal acts of the Kyrgyz Republic in this area.
1. Accounting documentation is primary documents, accounting registers and other documents that are the basis for determining a tax liability.
2. Accounting documentation is compiled on paper and/or electronic media and kept until the expiration of the limitation period for the relevant tax liability established by this Code, except for the cases provided for by the legislation of the Kyrgyz Republic, but not less than the limitation period established by this Code.
3. Primary documents and accounting registers are compiled by the taxpayer in the state or official language.
4. If there are other accounting documents drawn up in a foreign language, at the request of the tax authority, the taxpayer is obliged to ensure the translation of such documents into the state or official language.
5. In the event of reorganization of a taxpayer, the obligation to keep the accounting documentation of the reorganized organization shall be assigned to its legal successor.
6. Upon liquidation of an organization, as well as upon termination of the activities of an individual entrepreneur after being excluded from the state register, accounting documentation may be destroyed, with the exception of documents subject to submission to the state archive.
1. Tax reporting is a taxpayer's document on paper and/or electronic media, submitted to the tax authority in accordance with the procedure established by this Code, containing information on the amount of the tax liability, as well as information necessary for the calculation of the tax liability and the formation of an information base for assessment effectiveness of tax incentives.
2. Tax reporting of a taxpayer, signed by a person who is not an official of the taxpayer, is not accepted by the tax authorities for execution.
3. Forms of tax reporting are approved by the authorized tax body in the manner determined by the Cabinet of Ministers.
1. Unless otherwise established by this Code, tax reporting shall be compiled by a taxpayer or a tax representative independently in accordance with the requirements of this Code.
2. Tax reporting is drawn up on paper and/or electronic media in the state or official language.
The Cabinet of Ministers determines the procedure and terms for the transition of the submission of tax reporting in the form of a paper carrier to the form of an electronic document.
3. Tax reporting on paper must be signed by the taxpayer or an official of the taxpayer and/or tax representative. The signature of a taxpayer, an official of a taxpayer and a tax representative shall be certified with a seal if, in accordance with the legislation of the Kyrgyz Republic, the taxpayer is required to use a seal.
4. When compiling tax reporting in electronic form, an electronic document must be certified by the electronic signature of the taxpayer, except for the cases provided for by this Code.
5. Responsibility for the accuracy of the data specified in the tax reporting lies with the taxpayer.
6. Tax reporting shall be submitted to the tax authority at the place of tax registration or registration of the taxpayer.
7. A taxpayer, a tax representative shall have the right to submit tax returns of their choice:
1) without prior notice;
2) by registered mail with notification;
3) in the form of an electronic document through the information system of the authorized tax authority or other information systems in accordance with the legislation of the Kyrgyz Republic.
8. Mandatory requirements for tax reporting of a taxpayer are:
1) indication of TIN, legal and actual address of the taxpayer;
2) an indication of the tax liability and the tax period;
3) the requirements established by this Code regarding the signing of tax reporting;
4) preparation of reports in the prescribed form.
9. If the taxpayer violates the requirements provided for by Part 8 of this article, the tax service body sends the taxpayer a decision to eliminate the violation within 10 days from the day following the day the taxpayer received this decision. If the taxpayer fulfills the said decision, the obligation to submit tax returns shall be considered fulfilled.
10. Tax reporting on paper is accepted without preliminary verification and, at the request of the taxpayer, without discussing its content.
11. The procedure for completing and submitting tax reports is established by the authorized tax authority.
12. If it is impossible for a taxpayer to submit tax returns in the form of an electronic document, the taxpayer has the right to submit tax returns on paper in the cases and in the manner established by the Cabinet of Ministers.
1. The deadline for submitting tax reports is established for each tax separately in accordance with the requirements of this Code.
2. Changing the established term for the submission of tax returns is allowed only in the manner prescribed by this Code.
3. Violation of the deadlines for submitting tax reports is the basis for bringing to responsibility, provided for by this Code and the legislation of the Kyrgyz Republic on offenses.
4. Unless otherwise established by this Code, tax reporting shall be submitted within the following terms:
1) no later than the 20th day of the month following the reporting quarter - in the case of tax reporting for the preliminary amount of tax;
2) no later than the deadlines establishedarticle 107of this Code, - in the case of drawing up a single tax declaration;
3) no later than the 20th day of the month following the reporting month - in the case of drawing up tax returns for a tax period that is equal to one month;
4) no later than the 20th day of the month following the reporting quarter - in the case of drawing up tax returns for a tax period that is equal to one quarter;
5) no later than the 20th day of the month following the month in which the tax liability arose - in cases not provided for in paragraphs 1-3 of this part.
5. Tax reporting for the tax period in which the decision was made to approve the liquidation balance sheet upon liquidation of the separation balance sheet or transfer act upon reorganization, the organization shall submit together with an application for the cancellation of tax and / or accounting registration in connection with the reorganization or liquidation of the organization no later than 10 working days from the date of approval by its governing body of the above documents.
6. Tax reporting for the tax period in which an application was submitted to the tax authority for the annulment of tax and / or accounting registration due to the termination of activities, is submitted by an individual entrepreneur along with such an application.
7. The application of a VAT taxpayer for the cancellation of tax and/or accounting registration, provided for by paragraph 5 of this article, includes an application for the cancellation of VAT registration.
8. The entrepreneurial activity of a taxpayer after the submission of tax returns for the tax period in which a decision was made to approve the documents provided for in paragraph 5 of this article and an application was submitted for the cancellation of tax and / or accounting registration in connection with the termination of the activity of an individual entrepreneur, is recognized as an activity without tax registration.
1. Unless otherwise established by this article, upon receipt of a written application from a taxpayer before the deadline for submitting tax returns established by this Code, the tax service body shall make a decision to extend the deadline for submitting tax returns by 30 days following the day of the deadline for submitting these tax returns.
2. The extension of the deadline for submitting tax returns does not change the tax payment deadline.
3. Extension of the deadline for submission of tax reporting is not allowed in case of submission of tax reporting on indirect taxes when goods are imported into the territory of the Kyrgyz Republic from the territories of the EAEU member states.
Article 103. Date of fulfillment of the obligation to submit tax returns
1. The date of fulfillment of the obligation to submit tax reports is the date of receipt of reports by the tax authority or the date of notification of acceptance of an electronic document by the information system specified in paragraph 3 of part 7articles 100of this Code, or the date of sending the accounts by registered mail with return notification.
2. The obligation to submit tax reports by mail shall be considered fulfilled on time if there is a document with a mark on the time and date of receipt of the reporting by the communications organization, which confirms that the reporting was submitted to the communications organization before the end of the working hours of the last day of the period established by this Code for submission of tax returns.
Article 104. Introduction of amendments and/or additions to tax reporting
1. Introduction of amendments and additions to tax reporting is allowed during the limitation period for a tax liability established by this Code.
2. Amendments and additions to tax reporting are made by the taxpayer by compiling revised tax reporting for the tax period to which these amendments and additions relate, as well as providing relevant information on the reasons for changing the amount of the tax liability, including amendments and additions in accordance with the decision of the tax authority. service, not disputed by the taxpayer, or the validity of which is confirmed by the court.
3. Updated tax reporting shall be submitted in case of discovery in the submitted tax reporting of the fact of non-reflection or incomplete reflection of a transaction, as well as errors leading to a change in the amount of tax, unless otherwise provided by this Code.
4. It is not allowed to make changes and additions to tax reporting:
1) compiled for the audited period, during the time of the on-site tax audit;
2) if such changes and additions differ in substance from the decision of the tax authorities or the court, and these decisions have not been canceled and / or invalidated.
5. The introduction by a taxpayer of changes and/or additions to tax reporting is not a basis for applying measures of criminal liability and liability to such a taxpayer in accordance with the legislation on offenses.
1. A taxpayer or a tax representative, as well as the relevant tax authority, shall be obliged to keep tax returns for the duration of the limitation period for a tax liability established by this Code.
2. In the event of reorganization of a taxpayer, the obligation to keep tax returns for the period of activity of the reorganized person shall be assigned to its legal successor.
3. In the event of liquidation of an organization, tax reporting may be destroyed by the taxpayer, with the exception of documents subject to submission to the state archive.
Article 106. Single tax declaration
1. A unified tax declaration is a tax reporting, the purpose of which is to provide information on the economic activity of the subject, information on income, expenses and property necessary for calculating the tax liability, on the calculated and / or paid amount of taxes and applicable tax benefits.
2. A single tax declaration must be drawn up and submitted:
1) domestic organization;
2) a foreign organization operating in the territory of the Kyrgyz Republic, with the formation of a permanent establishment;
3) an individual who is a citizen of the Kyrgyz Republic;
4) an individual who is not a citizen of the Kyrgyz Republic, but has a residence permit in the Kyrgyz Republic or the status of kairylman;
5) an individual who is not a citizen of the Kyrgyz Republic, but has objects of property in the territory of the Kyrgyz Republic.
For the purposes of this paragraph, an object of property means property that is an object of taxation in accordance with Section XIII of this Code.
3. The requirements of part 2 of this article for the submission of a single tax return apply:
1) for the period preceding the period in which this Code entered into force, for the following categories of persons:
a) organization;
b) an individual entrepreneur;
c) a peasant or farm enterprise;
d) an individual who owns property who has a tax liability in accordance with this Code, with the exception of household and garden plots;
e) natural person specified in part 1article 107of this Code;
2) for the period starting from 2022:
a) for an individual employed in an institution, enterprise or organization under the jurisdiction of a state body or local self-government body, carrying out research, creative, teaching, medical and recreational and other activities to serve the population, not related to executive and administrative functions ;
b) to an individual employed in a state body, state or municipal enterprise, or institution, as well as in an organization with a state share of participation, who is not a state civil or municipal employee;
c) for an individual who is a citizen, who has a residence permit or the status of a kairylman in the Kyrgyz Republic, who has received income from activities in international organizations;
d) for an individual who, during a calendar year, has incurred a one-time expense in the amount of more than 3,000 times the calculated index for acquiring the right of ownership or other right to property;
3) for the period starting from 2023 - for an individual who has received taxable income;
4) for the period starting from 2025 - for all categories of individuals specified in part 2 of this article.
4. Subjects have the right to submit a single tax return before the deadlines provided for in paragraph 3 of this article, on a voluntary basis.
5. The single tax declaration shall indicate:
1) information about the objects of taxation;
2) property and financial status of the subject, its branches, representative offices and other separate divisions.
6. Information about the financial condition of the subject is formed in accordance with this Code and the legislation of the Kyrgyz Republic on accounting.
7. A single tax declaration is drawn up for a calendar year and submitted:
1) by an organization - before April 1 of the year following the reporting year;
2) an individual specified in part 1article 107of this Code - before April 1 of the year following the reporting year;
3) by an individual entrepreneur - before May 1 of the year following the reporting year;
4) by an individual not specified in paragraphs 2 and 3 of this part - until May 1 of the year following the reporting year.
8. The form, procedure for filling out and submitting a single tax return are approved by the authorized tax authority, with the exception of the form, procedure for filling out and submitting a single tax return submitted by an individual specified in part 1article 107of this Code.
9. Tax control of unified tax declarations of citizens of the Kyrgyz Republic - individuals and civil servants is carried out taking into account the provisions of the laws of the Kyrgyz Republic "On preparation for submission of a unified tax return by citizens of the Kyrgyz Republic" and "On voluntary declaration of property and income by individuals".
1. This article applies to the following individuals:
1) a person holding a political, special state position;
2) a person holding an administrative public position;
3) an employee of law enforcement agencies, diplomatic services and a serviceman, with the exception of military personnel undergoing military service, cadets and students of higher military educational institutions;
4) a person who replaces or holds political and administrative municipal positions;
5) the chairman of the National Bank and his deputy.
2. An individual specified in part 1 of this article is obliged to submit in electronic form to the tax authority at the place of residence (according to passport data) a single tax declaration containing information on income, expenses, property and obligations belonging to him, as well as his relatives. relatives in the Kyrgyz Republic and abroad, for the reporting year, as well as the grounds for receiving income and expenses incurred.
3. The reporting year is:
1) the period from January 1 to December 31;
2) if an individual specified in part 1 of this article began to fill or hold a state or municipal position after January 1 of the reporting year, then the period from the first day of the month in which this person began to hold a state or municipal position until December 31 of this year ;
3) if an individual specified in paragraph 1 of this article ceased to hold or hold a state or municipal position before December 31 of the reporting year, then the period from January 1 to the last day of the month in which this person ceased to hold or hold a state or municipal position .
4. An individual specified in part 1 of this article may make changes and / or additions to the previously submitted unified tax return for the reporting year no later than June 30 of the year following the reporting year, with the exception of making changes and / or additions in case of detection errors leading to a change in the amount of tax during the limitation period.
5. The form of a single tax declaration, the procedure for its completion and submission, the classifier of income, expenses, property and liabilities, as well as the procedure and grounds for conducting an analysis, are established by the Cabinet of Ministers.
6. In case of non-submission or submission of a single tax declaration by an individual specified in part 1 of this article, in violation of the procedure established by this article, the materials are sent to the prosecution authorities for taking measures provided for by the legislation of the Kyrgyz Republic.
Article 108. Terms and definitions used in this section
This section uses the following terms and definitions:
1) cancellation of registration - entering into the State Register of Taxpayers information on the termination of tax and / or accounting registration of a taxpayer, VAT registration;
2) state registration of an individual entrepreneur - tax registration of an individual entrepreneur;
3) the state register of taxpayers of the Kyrgyz Republic (hereinafter referred to as the State register of taxpayers) - the state database for the registration of taxpayers;
4) cash registers (hereinafter referred to as cash registers) - hardware and software or software with the function of fixing, uncorrected daily registration and real-time data transmission to the authorized tax authority in a secure form.
For the purposes of this definition:
a) a cash register, which is a hardware and software tool (hereinafter referred to as a hardware cash register), is a technical tool for collecting, processing and transmitting information with built-in software control;
b) a cash register, which is software (hereinafter referred to as software cash register), is recognized as software implemented as a client application that works in integration with the information system:
- authorized tax authority in real time in a secure manner; or
- FDO in real time in a secure form, which ensures the transfer of data in real time to the authorized tax authority in a secure form;
5) tax registration - entering into the State Register of Taxpayers information about the status of registration of a taxpayer, as well as other information for tax purposes in accordance with this Code;
6) taxpayer registration card - a document containing information on the assignment of the TIN of the taxpayer, information on taxes paid and insurance premiums for state social insurance, non-tax income, filled in by an official of the tax authority during the tax and / or accounting registration of the taxpayer;
7) registration information about the taxpayer - information:
a) declared by the taxpayer to the tax authority during his registration;
b) received from authorized state bodies, local governments in accordance withchapter 17of this Code, other subjects;
c) on codes and identifying features assigned to the taxpayer, in accordance with state and departmental classifiers, approved in the prescribed manner;
8) registration with a tax authority - tax, accounting registration, re-registration, VAT registration;
9) Register of cash registers - a set of information in the automated information system of the authorized tax authority for each model / version of cash registers that have received confirmation of compliance with the technical requirements for cash registers in the prescribed manner;
10) accounting registration of a taxpayer - entering into the State Register of Taxpayers information on accounting:
a) a separate subdivision, object of taxation, place of activity of the taxpayer on the basis of a patent;
b) categories of taxpayers whose status provides the right to pay taxes according to separately established rules, including an agricultural producer, an agricultural cooperative, an agricultural trade and logistics center, a machine and tractor station.
Chapter 12. Registration with the tax authority. Accounting for budget revenues
Article 109. Concept and forms of tax control
1. Tax control is the control of tax authorities over the implementation of the tax legislation of the Kyrgyz Republic.
2. Tax control is carried out in the following forms:
1) tax registration and accounting registration of a taxpayer;
2) accounting for tax revenues to the budget;
3) tax audit;
4) road tax control;
5) establishment of a tax post;
6) control over compliance by the taxpayer with the procedure for applying CCM;
7) examination of the taxpayer upon cancellation of tax and / or accounting registration in connection with the liquidation of an organization or the termination of the activity of an individual entrepreneur, with the exception of a taxpayer operating on the basis of a patent, in the absence of risk factors for non-payment of taxes in the information system of the tax service and the submission of tax returns by the taxpayer with zero scores.
3. Control over the calculation and payment of insurance premiums in the exercise by the authorized state body of the functions of collecting insurance premiums and holding accountable for violations of the legislation on state social insurance is equated to tax control and is carried out in the forms established by this article.
Article 110. Tax registration of a taxpayer
1. Subject to tax registration in the Kyrgyz Republic are entities that are taxpayers in accordance with the tax legislation of the Kyrgyz Republic and the legislation of the Kyrgyz Republic on state social insurance.
2. The state register of taxpayers, including inactive ones, is maintained by the authorized tax authority.
3. The procedure for tax registration and maintenance of the State Register of Taxpayers is established by the Cabinet of Ministers.
4. Tax registration of a taxpayer is carried out in accordance with this Code, unless otherwise provided by the legislation of the Kyrgyz Republic on state registration of legal entities, branches, representative offices.
5. For the purposes of this Code, the tax registration of an individual carrying out activities on the basis of a patent, as well as an individual engaged in individual labor activity, does not require additional state registration as an individual entrepreneur.
Article 111. Grounds, terms and procedure for tax registration of a taxpayer
1. Unless otherwise provided by part 2 of this article, the tax registration of a taxpayer is carried out on the basis of:
1) applications of a taxpayer for tax registration or applications of an individual for state registration as an individual entrepreneur in the form of a paper document or an electronic document;
2) information provided by the authorities specified inchapter 17of this Code, indicating that the subject has an obligation to pay tax.
Tax registration of individual entrepreneurs is recognized as state registration as individual entrepreneurs.
2. Through the information resource posted on the open official website of the authorized tax authority, tax registration is carried out:
1) a permanent establishment of a foreign organization providing services in accordance with the legislation of the Kyrgyz Republic on electronic commerce;
2) a foreign organization specified in part 4article 28of this Code, which is simultaneously recognized by its registration as a VAT taxpayer.
Organizations specified in clause 2 of part 2 of this article are subject to tax registration without undergoing state registration.
The procedure for tax registration through an information resource posted on the open official website of the authorized tax authority is established by the Cabinet of Ministers.
3. The subject specified in part 2 of this article is obliged to submit an application for tax registration through the information resource posted on the open official website of the authorized tax authority before the start of deliveries.
Administration of tax liabilities of a foreign organization specified in part 4article 28of this Code is carried out by the tax authority determined by the authorized tax authority.
4. An application for tax registration must be submitted by:
1) domestic organization - to the authorized body for state registration in the terms and in the manner established by the legislation of the Kyrgyz Republic on state registration of legal entities (branches and representative offices);
2) an individual who has made a decision to carry out entrepreneurial activity, individual labor activity - to the tax authority before the start of such activity;
3) a foreign organization or a non-resident individual that owns an object of taxation in the Kyrgyz Republic - to the tax authority within 5 working days from the date of registration of ownership of the object of taxation;
4) diplomatic and equivalent representation - to the tax authority at the location within 5 working days from the date of accreditation in accordance with the legislation of the Kyrgyz Republic.
5. The tax authority is obliged to conduct tax registration of the taxpayer:
1) upon his application, no later than 3 working days following the day of filing an application for tax registration;
2) according to the information provided for in paragraph 2 of part 1 of this article, no later than 3 business days following the day of occurrence of one of the grounds specified in part 1 of this article.
6. Tax registration is carried out:
1) for a domestic organization - in the tax authority at the place of state registration as a legal entity;
2) for an individual who does not have the status of an individual entrepreneur - in the tax authority at the place of registration in accordance with the data of the passport in the Kyrgyz Republic or place of residence;
3) for an individual entrepreneur - in the tax authority at the place of registration in accordance with the data of the passport of an individual entrepreneur or the place of residence, or the place of business;
4) for a branch, representative office of a foreign organization - in the tax authority at the place of state registration of the branch or representative office in the authorized state body that registers legal entities.
7. A foreign organization operating in the territory of the Kyrgyz Republic that has not registered a branch or representative office in the prescribed manner, but has signs of a permanent establishment, is subject to tax registration by the tax authority at the location and within the time period established by this article.
8. A foreign organization or a non-resident individual that owns objects of taxation in the Kyrgyz Republic shall be subject to tax registration simultaneously with registration at the location or registration of an object of taxation.
9. If this article provides for more than one place of registration for a taxpayer, then the taxpayer has the right to choose the place of registration independently from the list of places of registration provided for by this article.
10. Tax registration of diplomatic and equivalent representations is carried out by the tax authority at their location in accordance with the information provided by the authorized state bodies in the manner determined by the Cabinet of Ministers.
11. Tax registration with a tax authority in accordance with this article is the place where a taxpayer is placed on primary tax records.
Article 112. Grounds, terms and place of re-registration of a taxpayer
1. Re-registration of a taxpayer is carried out in the following cases:
1) re-registration of a legal entity, branch, representative office in accordance with the legislation of the Kyrgyz Republic on state registration of legal entities, branches of representative offices;
2) changes in the place of tax registration of the taxpayer in accordance with this Code;
3) changes in the last name, first name, patronymic of the taxpayer;
4) changes in the TIN of the taxpayer in the event of a change in the personal identification number assigned by the authorized state body in the field of population registration.
2. Re-registration of a taxpayer is carried out on the basis of:
1) a written application of the taxpayer;
2) information provided by the authorities specified inchapter 17of this Code, on changing the registration data of the taxpayer.
3. Unless otherwise provided by this article, a taxpayer whose place of business, whose location or place of residence has changed and does not coincide with the place of current tax accounting, is obliged not later than 15 calendar days from the day following the day on which the changes occurred, to file an application for deregistration to the tax authority at the place of current tax registration.
4. The tax authority at the place of current tax accounting after receiving a taxpayer's application for deregistration due to a change in the place of business, location or place of residence is obliged, no later than 3 working days following the day the application was received:
1) draw up in duplicate an act of reconciliation of mutual settlements of the tax authority with the taxpayer;
2) make a decision on re-registration of the taxpayer;
3) make changes to the State Register of Taxpayers;
4) hand over one copy of the act of reconciliation of mutual settlements and the decision on re-registration to the taxpayer.
5. In case of re-registration of a taxpayer on the basis of subparagraphs 1 and 2 of part 1 of this article, the tax administration of the taxpayer at the place of current tax registration is completed on the day the information on re-registration is entered in the State Register of Taxpayers.
From the day following the day of entering information on re-registration in the State Register of Taxpayers, tax administration is carried out at the new place of tax registration.
6. Upon receipt of the information provided for in paragraph 2 of part 2 of this article, the tax authority is obliged to re-register the taxpayer within 3 working days following the day the decision was made to re-register the taxpayer.
7. The procedure for re-registration and the list of documents to be submitted are approved by the Cabinet of Ministers.
Article 113. TIN of a taxpayer
1. TIN is assigned to the taxpayer by the tax authority upon tax registration.
2. Re-registration of a taxpayer does not lead to a change in the TIN.
3. If an individual has a personal identification number assigned by the authorized state body in the field of population registration, this number is used as the TIN of the taxpayer, except for cases of erroneous and repeated assignment of the TIN.
4. Information about the assigned TIN, other parameters of the taxpayer's activity is entered by the tax authority into the State Register of Taxpayers and reflected in the taxpayer's registration card.
5. The registration card shall be handed over or sent to the taxpayer in the manner prescribed for decisions in accordance with this Code. The form of the taxpayer's registration card is established by the authorized tax authority.
6. The taxpayer, state and judicial authorities, as well as local governments and legislative bodies acting within their powers, are required to indicate the TIN in documents, the execution of which leads or may lead to the emergence or obligation of the taxpayer to fulfill his tax obligations, as well as to imposing or applying penalties to a taxpayer for tax offenses, including:
1) contracts, acts, waybills, payment, shipping documents, invoices of the taxpayer;
2) appeals, applications, notifications, complaints, declarations, reports, calculations, requests of the taxpayer;
3) decisions, notices, notices, demands, orders;
4) information about the taxpayer used for interdepartmental exchange of information, as well as in the formation by state bodies of information bases related to the implementation of economic activities of taxpayers and objects of taxation.
7. The taxpayer is obliged to use forms, seals, stamps, strict reporting forms indicating their TIN.
Article 114. Account registration of a taxpayer
1. Accounting registration of a taxpayer is carried out after the subject has passed the tax registration procedure in the following cases:
1) for an organization and an individual entrepreneur:
a) in the tax authority at the location of the separate subdivision - in the event of the emergence of a separate subdivision;
b) in the tax authority at the location of the object of taxation - upon receipt of the object of taxation from the taxpayer;
c) at the location of the taxpayer - when registering a subject as an agricultural producer, agricultural cooperative, trade and logistics center for agricultural purposes;
2) for an individual entrepreneur carrying out activities on the basis of a patent, in addition to the cases provided for in clause 1 of this part, at the place of carrying out activities, if it is located outside the place of current tax accounting;
3) for an individual - in the tax authority at the location and / or registration of objects of taxation;
4) for an individual engaged in individual labor activity on the basis of a patent - in the tax authority at the place of activity, if it is located outside the place of current tax accounting.
2. The location of the object of taxation for the purposes of this article is recognized:
1) for real estate, including land - the place of their actual location;
2) for vehicles - the place of state registration of vehicles, and in the absence of such - the location (residence) of the owner of the property.
3. Accounting registration of a taxpayer is carried out on the basis of:
1) a written application of the taxpayer;
2) information provided by the authorities specified inchapter 17of this Code, carrying out accounting and/or registration of objects of taxation.
4. The taxpayer is obliged to submit an application for accounting registration to the tax authority:
1) for an organization or an individual entrepreneur:
a) at the location of a separate subdivision - before the start of its activities;
b) at the location of the object of taxation - within 15 calendar days following the day of receipt of the object of taxation;
c) at the place of tax registration - before the start of the taxpayer's activities as an agricultural producer, agricultural cooperative, trade and logistics center for agricultural purposes, machine and tractor station;
2) for an individual entrepreneur carrying out activities on the basis of a patent, in addition to the cases provided for in paragraph 1 of this part, before the start of activities at the place of activity, if it is outside the place of current tax accounting;
3) for an individual - within 15 calendar days following the day of receipt of the object of taxation, at the location and / or registration of objects of taxation;
4) for an individual engaged in individual labor activity on the basis of a patent - before the start of activity at the place of activity, if it is outside the place of current tax accounting.
5. Accounting registration is carried out without changing the previously assigned TIN of the taxpayer.
When registering a separate subdivision, an object of taxation, the taxpayer in the application indicates the TIN assigned to him during the tax registration.
6. Accounting registration of a taxpayer is carried out by the tax authority within 3 working days:
1) following the day of submission of the application by the taxpayer;
2) following the day of the decision on accounting registration, when registering on the basis of information provided by the authorized bodies that carry out accounting and / or registration of objects of taxation.
7. Information about the taxpayer's registration is reflected in the taxpayer's registration card.
8. The procedure for record registration is established by the Cabinet of Ministers.
Article 115. Cancellation of the registration of a taxpayer
1. Cancellation of the tax registration of a taxpayer is carried out in connection with:
1) with the registration of the liquidation of the organization or the termination of the activity of an individual entrepreneur;
2) with the termination of the tax liability of an individual due to the termination of the right provided for by this Code in respect of all objects of taxation owned by an individual, such as the rights of ownership, land use, economic management or operational management.
2. Cancellation of tax registration of a taxpayer is carried out on the basis of:
1) a written application of the taxpayer;
2) information provided by the authorized state bodies on the registration of the termination of the taxpayer's activities, the termination of his tax obligations on other grounds established by this Code;
3) decision of the tax authority, adopted in the manner prescribed by the tax legislation of the Kyrgyz Republic.
3. Cancellation of the registration of a taxpayer is carried out in the following cases:
1) termination of activities of a separate subdivision of the taxpayer;
2) termination of the right of the taxpayer in relation to the object of taxation, such as the right of ownership, land use, economic management or operational management;
3) non-compliance with the characteristics of an agricultural producer, an agricultural cooperative, a trade and logistics center for agricultural purposes, a machine and tractor station.
4. Cancellation of the registration of a taxpayer is carried out on the basis of:
1) a written application of the taxpayer;
2) information provided by the authorized state bodies on the registration of the termination of the taxpayer's right to the object of taxation.
5. Cancellation of tax and / or accounting registration at the request of the taxpayer is carried out provided that he does not have a tax debt.
6. The tax authority makes a decision to cancel the registration of a taxpayer, enters information about the cancellation of registration in the State Register of Taxpayers and delivers or sends a decision to cancel the registration to the taxpayer in the manner prescribed by this Code.
7. The procedure for canceling the registration of a taxpayer is established by the Cabinet of Ministers.
Article 116. Personal account of a taxpayer
1. Accounting for the amount of the taxpayer's tax liability, penalties, interest and tax sanctions (hereinafter referred to as the tax liability), their payment to the budget is carried out by the tax authority by maintaining the taxpayer's personal account.
2. The taxpayer's personal account is maintained in the national currency.
3. The amount of the taxpayer's tax liability is reflected in the personal account of the taxpayer on the basis of:
1) tax reporting submitted by the taxpayer;
2) decisions based on the results of tax control, including:
a) decrease or increase in the tax liability, the amount of excess VAT based on the results of tax control;
b) a tax liability disputed by the taxpayer in a pre-trial/court procedure;
c) the tax liability recognized by the taxpayer;
3) calculation of the amount of tax by the tax authority in the case provided for in Section XIII of this Code.
4. An extract from the taxpayer's personal account on the status of settlements with the budget for the tax liability for all or certain types of taxes is issued by the tax authority at the request of the taxpayer at the place of tax accounting and / or registration within one working day from the date of registration of such an application.
5. Reconciliation of calculations on the tax liability of the taxpayer for the reporting year is carried out annually during the period from January 1 of the year following the reporting year until the date of submission of a single tax return for the reporting year, with the drawing up of an act of reconciliation of mutual settlements.
6. During a calendar year, reconciliation of settlements with drawing up an act of reconciliation of mutual settlements is carried out by the tax authority at the place of tax accounting and / or registration at the request of the taxpayer within one working day from the date of registration of such an application.
7. The procedure for recording the amount of a taxpayer's tax liability, reconciling mutual settlements, as well as providing the taxpayer with information on the state of settlements with the budget shall be approved by the authorized tax body.
Article 117. Concept and types of tax audits
1. A tax audit is carried out exclusively by tax authorities.
Participants in a tax audit are an official of the tax authorities specified in the order, and a taxpayer, as well as a tax representative.
2. If necessary, the tax authorities may involve experts who are not interested in the outcome of a tax audit to study certain issues that require special knowledge and skills and receive advice.
3. The purpose of a tax audit is to exercise control and assist the taxpayer in the timely and complete compliance with the requirements of the tax legislation of the Kyrgyz Republic.
4. Tax audits are divided into the following types:
1) field inspection;
2) desk audit.
5. Field inspection is divided into the following types:
1) scheduled audit - verification of the fulfillment of a tax obligation for all types of taxes;
2) an unscheduled audit - an audit of the fulfillment of a tax obligation for all types of taxes, carried out in the following cases:
a) upon liquidation of an organization, with the exception of cases where there are no risk factors for non-payment of taxes in the information system of the tax service and the submission by the taxpayer of tax reporting with zero indicators;
b) upon termination of the activities of an individual entrepreneur, with the exception of cases where there are no risk factors for non-payment of taxes in the information system of the tax service and the taxpayer submits tax returns with zero indicators;
c) upon receipt by the tax authorities of documented information confirming that the taxpayer has facts of incorrect tax calculation;
d) when an organization and an individual entrepreneur are declared bankrupt;
3) cross audit - an audit conducted by the tax authorities in relation to third parties, in cases where, during a tax audit or an examination of the validity of the formation of excess VAT amounts, the tax authority needs to audit, including at the request of the authority considering the complaint the taxpayer, or the tax authorities of other states, individual documents directly related to transactions carried out by the taxpayer with the indicated persons;
4) re-verification - verification carried out by the tax authorities:
a) according to documented information received by the tax service body, indicating that the previously verified taxpayer has facts of incorrect calculation of taxes that were not previously revealed by an on-site audit, and a reasoned statement by an official of the tax service body indicating the reasons why the documents were not verified previously;
b) according to the revised tax reporting of the taxpayer adopted by the tax authority for the tax period covered earlier by the on-site audit.
Rechecking is carried out exclusively on the basis of the specified documentary information for the specified period. In this case, the recheck must be carried out by an official of the tax service body who did not participate in the tax audit, the results of which are rechecked.
A re-inspection appointed on the basis of the results of a request, an examination, a cross-inspection received after the period of completion of an on-site audit may be carried out by an official of the tax service body who conducted this on-site audit;
5) thematic audit - an audit conducted by the tax authorities on behalf of the authorized tax authority when considering a taxpayer's complaint against the decision of the tax authorities, in order to establish a specific fact.
A thematic audit can be carried out for the period previously covered by both field and desk audits.
6. An in-house audit on the correctness of the tax calculation is carried out directly at the location of the tax authority on the basis of the taxpayer's reporting documents and information received by the tax authorities from other sources.
7. Conducting a tax audit should not suspend the activity of a taxpayer, except for the cases established by the legislation of the Kyrgyz Republic.
8. An in-house audit is not carried out in relation to the period and tax liability, which were previously verified by field scheduled and unscheduled audits.
9. The tax authorities do not have the right to decide on the appointment of an on-site unscheduled audit or re-audit based on letters and / or relevant requests from law enforcement agencies, as well as official notes from state bodies in relation to a taxpayer for which there is no documented information confirming the facts of incorrect calculation tax.
1. A scheduled audit is carried out not earlier than 12 months from the day following the day of completion of the last scheduled or unscheduled audit by one of the tax authorities.
2. The plan for on-site inspections is drawn up by the authorized tax authority for the current quarter, contains a list of taxpayers subject to inspection, and is approved by the head of the authorized tax authority no later than 15 days before the beginning of the quarter.
3. A plan for conducting on-site inspections is drawn up in respect of taxpayers subject to a scheduled inspection and consists of two sections.
The first section is drawn up in relation to taxpayers selected on the basis of the results of the analysis of risk factors for non-payment of taxes.
The second section is drawn up on the basis of a random sampling method in relation to the remaining taxpayers, which should not exceed 5 percent of the number of taxpayers selected under the first section of the on-site inspection plan.
4. The first section of the plan for conducting on-site inspections is a document for official use and is not subject to publication.
The second section of the plan for conducting on-site inspections is subject to mandatory placement on the open information website of the authorized tax authority and is posted on paper in open access places on the premises of the relevant tax authority no later than 15 days after approval by the head of the authorized tax authority.
5. Risk factors for non-payment of tax include:
1) data mismatch:
a) according to the availability of objects of taxation declared by the taxpayer, and information from state bodies on their registration;
b) for declared (paid) and estimated taxes;
c) on income with information received from the state social insurance bodies of the Kyrgyz Republic;
2) reflection in tax reporting of losses;
3) the tax burden of a taxpayer is below its average level, calculated for taxpayers engaged in similar types of economic activity in the region, by more than 25 percent;
4) deviation of the declared amount of income and tax liabilities from the data obtained by the tax authorities based on the results of the analysis of invoices and other information provided by other taxpayers;
5) non-submission by the taxpayer of corrected tax returns and/or substantiated explanations on the decision of the tax service body to identify inconsistencies in the indicators of the taxpayer's activities based on the results of a desk audit;
6) discrepancy between information received from the authorized tax authorities of the EAEU Member States and tax reporting and/or taxpayer documents on goods imported into the territory of the Kyrgyz Republic from the territories of the EAEU Member States;
7) introduction by the taxpayer of an adjustment in the amount of the preliminary amount of income tax based on the forecast data of the taxpayer in the direction of reduction;
8) the taxpayer is a party to an agreement on a socially significant facility;
9) other risks in accordance with the methodology for planning field audits approved by the authorized tax authority.
6. An unscheduled audit, a cross audit and a re-audit are carried out by decision of the tax authorities in the event of the occurrence of the grounds established by this Code.
7. A scheduled inspection may be carried out remotely in the manner prescribed by the Cabinet of Ministers.
8. A scheduled audit is not carried out in relation to a taxpayer for which there are no risk factors for non-payment of taxes, according to the criteria provided for the first section of the plan.
1. Scheduled inspection covers the period:
1) for income tax - no more than 3 previous calendar years that have expired by the beginning of this scheduled audit;
2) for other taxes, with the exception of income tax - no more than 36 previous consecutive calendar months that have expired by the start of this scheduled audit.
2. Other types of audits may be carried out for any period before the expiration of the limitation period for a tax obligation established by this Code.
3. The term for conducting a scheduled inspection, specified in the issued order, must not exceed 30 calendar days following the day the order is delivered to the taxpayer, and for a large taxpayer - 50 calendar days, unless otherwise provided by this article.
4. When conducting a scheduled audit of organizations that have branches in various regions of the Kyrgyz Republic, the period for conducting a tax audit may not exceed 30 calendar days for each branch.
5. The course of the term for conducting an on-site inspection, as well as the conduct of the on-site inspection itself, is suspended:
1) for the period from the day following the day of delivery to the taxpayer of the decision of the tax service body on the submission of documents, and until the day the taxpayer submits the documents requested during the on-site audit, including the day of their submission;
2) due to illness, death of a close relative of participants in a tax audit, but for a period not exceeding 15 calendar days;
3) in case of occurrence of force majeure circumstances;
4) for the period from the day following the day the taxpayer filed a complaint with the authorized tax authority against the decision of the tax authority to appoint and/or extend, suspend and/or resume an on-site audit, until the expiration of the period for appealing against the decision of the authorized tax authority in court, and in case of appeal against the decision of the authorized tax body in court - before the entry into force of the court decision.
6. The course of the on-site audit, as well as the conduct of the on-site audit itself, shall not be suspended for the period of time necessary to receive a response to a request to a foreign state for the provision of information and receipt of information on it by the tax authorities in accordance with an international agreement, as well as for the period of counter check, examination.
7. If a request is made to a foreign state, an examination is carried out, a cross-check is ordered and their results are not received before the end of the on-site check, the on-site check is completed with an indication in the check report of a record of the requests made, the examination, the appointment of a cross check.
8. Receipt of a response to a request, the results of an examination or a cross-check is the basis for a re-check.
9. Unless otherwise provided by this chapter, an unscheduled inspection shall be carried out within the period specified for a scheduled inspection.
10. Counter and thematic checks are carried out within no more than 10 calendar days.
11. Rechecking is carried out within a period of not more than 15 calendar days.
12. The tax service body is obliged to make a decision to conduct an unscheduled audit within 15 calendar days from the day following the day the tax service body receives the grounds for conducting an unscheduled audit, provided forarticle 117of this Code
The tax service body is obliged to hand over the order to the taxpayer and start an unscheduled audit no later than 30 calendar days from the day following the day the tax service body receives the grounds for conducting an unscheduled audit, provided forarticle 117of this Code.
1. To conduct an on-site audit, the head of the tax service body shall sign an order in the prescribed form containing the following details:
1) the date and number of registration of the prescription with the tax authority;
2) the name of the tax authority that conducts the audit;
3) full name of the taxpayer;
4) TIN of the taxpayer;
5) type of check (control);
6) grounds for verification;
7) subject of verification;
8) positions, surnames, names, patronymics of the inspectors involved in the inspection in accordance with this Code;
9) the term for the inspection;
10) the audited tax period;
11) details of the decision of the tax service body on the appointment of an audit.
2. The form of the prescription is established by the Cabinet of Ministers.
3. The order must be signed by the head of the tax service body or a person authorized by the head of the tax service body, certified with a stamp and registered in accordance with the procedure established by the authorized tax body.
4. In the event of an extension of the on-site inspection period, an additional order is issued, which indicates the number, date of registration of the previous order and details of the decision of the tax service body to extend the on-site inspection period.
1. Unless otherwise provided by this Chapter, the start of an on-site audit shall be the date of delivery of the order to the taxpayer.
2. The order is presented or sent to the taxpayer by the tax service body at the place of its registration.
3. The order may be transferred:
1) the head of the organization, its tax representative; or
2) to an individual, his tax representative in person against receipt or in any other way confirming the fact and date of receipt of this order.
In the event that the persons referred to in this part evade receiving an order, the said order shall be sent by registered mail. In this case, the order is considered received on the date of receipt of the registered letter indicated in the receipt of delivery.
4. An official of a tax service body conducting an on-site audit shall be obliged to present an official ID to the taxpayer.
5. An official of the tax service body conducting an on-site audit shall hand over to the taxpayer the first copy of the prescription. The second copy of the order shall contain a note from the taxpayer or his tax representative that he has read and received the order.
Article 122. Completion of an on-site inspection
1. Upon completion of the on-site audit, an official of the tax service body draws up an act indicating:
1) the location of the on-site inspection, the date of drawing up the act;
2) type of check;
3) the position, last name, first name, patronymic of the employee or employees of the tax service body who conducted the on-site inspection;
4) last name, first name, patronymic or full name of the taxpayer;
5) location, bank details of the taxpayer, as well as his TIN;
6) last names, first names, patronymics of the head and officials of the taxpayer responsible for maintaining tax and accounting records and paying taxes to the budget;
7) information about the previous audit and measures taken to eliminate previously identified violations of the tax legislation of the Kyrgyz Republic;
8) the audited tax period and general information about the documents submitted by the taxpayer for the audit;
9) a detailed justification for the accrual of the tax liability established during the audit, with reference to the details of the documents on the basis of which the tax liability was accrued, to the relevant norm of the tax legislation of the Kyrgyz Republic.
2. The date of delivery of the report of the field inspection to the taxpayer shall be deemed to be the end of the on-site inspection period. The act of the on-site inspection must be handed over to the taxpayer no later than the end date of the on-site inspection specified in the order, unless otherwise provided by this Chapter.
3. Necessary copies of documents, calculations drawn up by an official of the tax service body, and other materials received during the audit are attached to the on-site inspection report.
4. Unless otherwise provided by this Chapter, an act of an on-site audit shall be drawn up in at least two copies, signed by the official of the tax authorities who conducted the audit, and the head of the organization being audited or an individual entrepreneur, or their tax representatives. In the case when these persons evade signing the act, a corresponding note is made in the act.
5. One copy of the on-site audit report is handed over to the taxpayer. Upon receipt of the on-site inspection act, the taxpayer is obliged to make a note of its receipt.
6. A taxpayer who does not agree with the results of an on-site audit has the right, no later than 5 working days following the date of delivery of the act, to submit written explanations or objections to the audit report to the tax authority that conducted the on-site audit.
1. Unless otherwise provided by this chapter, the materials of the on-site audit shall be considered by the head or deputy head of the tax service body no later than 10 working days from the day following the day the taxpayer is handed the act on the on-site audit.
2. If the taxpayer submits a written explanation or objection to the on-site inspection report within the period establishedarticle 122of this Code:
1) the materials of the audit are considered in the presence of the taxpayer or his tax representative no later than 10 working days from the day following the day of registration of the written explanation or objection of the taxpayer with the tax authority;
2) the tax service body delivers a notice of the time and place of consideration of the field audit materials to the taxpayer no later than 5 working days before the date of consideration of the field audit materials by the tax service body.
If the taxpayer who was given a notice of the time and place of consideration of the field audit materials did not appear for consideration, then the audit materials, including objections, explanations, other documents and materials submitted by the taxpayer, are considered in his absence.
3. Based on the results of consideration of the materials of the on-site audit, with the exception of the counter and thematic audits, the head or deputy head of the tax service body makes a decision:
1) on the accrual and / or reduction of tax, penalties;
2) on holding the taxpayer liable for committing a tax offense;
3) about not bringing the taxpayer to responsibility;
4) on the extension of the period for conducting an on-site inspection within the time limits established by part 3article 119of this Code.
The decision based on the results of consideration of the materials of the on-site inspection shall be made and handed over to the taxpayer no later than 3 working days following the day of consideration of the materials of the on-site inspection.
Materials based on the results of a thematic audit no later than 3 working days from the date of consideration of the materials are sent to the body considering the taxpayer's complaint against the decision of the tax authorities.
4. When considering the materials of an on-site audit, the tax service body has the right to:
1) send a request to the relevant authorized body on the application of the norms of the legislation of the Kyrgyz Republic;
2) send a request to the authorized body of a foreign state to provide information;
3) appoint an examination and/or cross-check.
In the event that a request is sent in accordance with this part and a response to the request is not received before the time limit established by this Code for making a decision on an on-site audit, the decision of the tax service body is taken within the prescribed time. The decision is made on all issues of the on-site inspection, with the exception of the issue in respect of which the request was made, indicating in the decision information about the request made.
Receipt of a response to a request, the results of an examination or a cross-check may be the basis for re-checking or canceling an earlier decision with a new decision being made no later than 15 working days following the day the answer and/or results are received.
5. The decision to hold a taxpayer liable for committing a tax offense shall set out:
1) the circumstances of the offense committed, as they are established by the audit, documents and other information that confirm these circumstances;
2) the arguments given by the taxpayer in his defense and the results of the verification of these arguments;
3) the grounds for holding the taxpayer liable for a tax offense indicating violations of the norms of this Code and the applicable measures of responsibility.
6. The decision of the body of the tax service on the calculation of the amounts of taxes, penalties and tax sanctions shall be handed over to the taxpayer in the manner prescribed by this Code. A taxpayer who has received a decision on the accrual of taxes, penalties and tax sanctions is obliged to execute it within 30 days from the day following the day of delivery of the decision, unless the taxpayer appealed against the decision based on the results of an on-site audit in the manner prescribed by this Code.
7. Non-compliance by an official of the tax service with the requirements of this article may be the basis for canceling the decision of the tax service and bringing its official to responsibility, provided for by the legislation of the Kyrgyz Republic.
8. According to the revealed violations, for which the taxpayer is liable to be held liable for committing the violation, the tax service body draws up a protocol and issues a decision in accordance with the legislation of the Kyrgyz Republic on violations.
1. An examination of a taxpayer upon liquidation of an organization or termination of the activity of an individual entrepreneur is carried out in the absence of risk factors for non-payment of taxes established byarticle 118of this Code, and submission by the taxpayer of tax reporting with zero indicators during the entire period of registration.
2. Confirmation that the taxpayer does not have risk factors for non-payment of taxes is their absence in the risk analysis protocol of the information system of the tax service.
For the purposes of this article, the protocol for analyzing the risk of non-payment of taxes of the information system of the tax service is a document automatically generated based on the results of calculating the risk factors for non-payment of taxes.
3. The term for conducting an examination of a taxpayer, including those with a separate subdivision, may not exceed 15 working days.
4. The examination of the taxpayer is carried out:
1) by an official of a tax authority in accordance with his official duties directly at the location of this authority without the involvement of a taxpayer;
2) within 15 working days from the date of formation of the risk analysis protocol by the information system of the tax service.
5. The beginning of the survey is considered the day of formation of the risk analysis protocol by the information system of the tax service.
6. The completion of the survey is the date of registration of the survey report.
7. The act of inspection is drawn up in the amount of at least 2 copies and signed by the official of the tax authority who conducted the inspection.
8. One copy of the inspection act with a decision based on the results of consideration of materials for such an inspection must be handed over to the taxpayer no later than 15 working days from the date of completion of the inspection.
1. A desk audit is carried out at the location of the tax authority on the basis of tax reporting and information submitted by the taxpayer that serve as the basis for the calculation and payment of taxes, as well as documents on the activities of the taxpayer, available to the tax authority, without the involvement of the taxpayer.
2. A desk audit is conducted by an official of a tax authority in accordance with his official duties without any special decision of the head of the tax authority, unless otherwise established by this Code.
3. The procedure for conducting a desk audit is established by the Cabinet of Ministers.
4. If, based on the results of an in-house audit, the tax authority reveals the fact of understatement or overstatement of the amount of tax, as well as other errors made by the taxpayer when filling out tax returns, an official of the tax authority shall draw up a certificate of the in-house audit in the form established by the authorized tax authority.
The certificate of a cameral check should reflect:
1) an indication of the requirement of the legislation of the Kyrgyz Republic, which was violated by the taxpayer;
2) documents, reports and sources of information, on the basis of which a conclusion was made about the fact of underestimation or overestimation of the amount of tax and / or the presence of an error;
3) calculation of the additional charge of the tax liability, if it was made;
4) the requirement to eliminate the revealed violations of the tax legislation of the Kyrgyz Republic.
The certificate of a desk audit is drawn up in two copies and signed by the person who conducted this audit.
5. The tax authority shall notify the taxpayer of the revealed facts of understatement or overstatement of taxes, as well as other errors by presenting a certificate based on the results of a desk audit and a notice of a discrepancy in the indicators of the taxpayer's activities not later than 3 working days following the day the certificate of a desk audit was drawn up, with the requirement their elimination.
Upon receipt of a certificate based on the results of a desk audit and a notice of a discrepancy between the indicators of the taxpayer's activities based on the results of a desk audit, the taxpayer is obliged to make a note of its receipt.
6. After receiving a notice of inconsistencies and a certificate based on the results of a desk audit, the taxpayer is obliged, within 15 calendar days from the day following the day of receipt of the notice, to make appropriate changes to tax and other reporting or, in case of disagreement with the facts set forth in the certificate on the results of a desk audit, as well as with the conclusions and proposals of an official of the tax authority, submit a written objection with arguments, explanations and / or documents confirming the validity of their objections.
7. If a taxpayer submits a reasoned objection to the results of an in-house audit according to the notification received, the tax authority is obliged, no later than 5 working days from the day following the day of receipt of the objection, to consider the materials of the in-house audit taking into account the objections submitted by the taxpayer, make a decision and hand it over to the taxpayer in in accordance with the requirements of this Code, if the arguments submitted by the taxpayer are not accepted by the tax authority or are accepted in part.
8. If, as a result of the consideration of objections by the tax authority, the taxpayer’s arguments were accepted that there were no understated or overestimated amounts of taxes or other errors in the tax reporting, then in this case, the tax authority, no later than 5 working days after the expiration of the period provided to the taxpayer for submitting an objection, hands over to the taxpayer a written notice of recognition of the arguments presented by him.
9. If the taxpayer fails to eliminate the errors identified by the desk audit within the prescribed period, the tax authority is obliged, within 5 working days from the date of the deadline, to make a decision based on the results of the desk audit on the assessment and / or reduction of tax, penalties and hand it over to the taxpayer in accordance with the requirements of Articles 96 and 97 of this Code.
10. Based on the results of a desk audit, no tax sanction is applied.
11. A taxpayer who has received a decision based on the results of a desk audit on the accrual of taxes and penalties is obliged to execute it within 30 days from the day following the day the decision was delivered, unless the taxpayer appealed against this decision in the manner prescribed by this Code.
12. Failure by an official of a tax authority to comply with the requirements of this article may be grounds for canceling a decision of a tax authority on the results of a desk audit and holding the official accountable under the legislation of the Kyrgyz Republic regulating the liability of officials of state bodies.
1. An in-house audit of the validity and amount of excess VAT is carried out at the location of the tax authority on the basis of VAT tax returns and copies of documents submitted by the taxpayer, and information from state bodies that serve as the basis for calculating the amount of excess VAT, without involving the taxpayer.
2. An in-house audit of the validity and amount of excess VAT is carried out by an official of the tax authority in accordance with his official duties on the basis of the decision of the head of the tax authority.
3. The procedure for conducting a desk audit of the validity and amount of excess VAT is established by the Cabinet of Ministers.
4. The term for conducting a desk audit in accordance with this article should not exceed 15 working days.
5. A taxpayer who does not agree with the decision of the tax authority on the submitted application for the return and/or refund of VAT has the right to appeal the decision in the manner prescribedchapter 20of this Code.
Chapter 14 The use of cash registers. tax post
1. The bodies of the tax service carry out field tax control in order to exercise control and assist the taxpayer in the timely and complete fulfillment of the requirements of tax legislation and legislation in the field of circulation of alcohol-containing products of the Kyrgyz Republic.
2. Raid tax control is carried out in compliance with the following requirements of tax legislation and legislation in the field of circulation of alcohol-containing products of the Kyrgyz Republic:
1) tax and accounting registration of the taxpayer;
2) application of CMC;
3) payment of tax on the basis of a patent;
4) the use of control seals in the accounting and control of the movement of petroleum products;
5) completeness of accounting of employees;
6) physical indicators of objects of taxation and the tax base in relation to local taxes;
7) registration by individual entrepreneurs of purchases and sales in the book of income and expenses, with the exception of persons keeping records in accordance with the legislation of the Kyrgyz Republic on accounting;
8) designation of excisable goods by means of identification or excise stamps and their authenticity;
9) the use of automated accounting systems for excisable and marked goods in the manner determined by the Cabinet of Ministers;
10) availability of primary accounting documents for the supply of goods, works and services;
11) availability of documents and payment of import taxes on goods imported into the territory of the Kyrgyz Republic from the EAEU member states;
12) requirements for the production and circulation of ethyl alcohol, alcoholic products, retail sale and consumption of alcoholic products, tonic non-alcoholic and low-alcohol drinks.
When carrying out raid tax control, the removal of the remnants of inventory items is carried out in cases and in the manner determined by the Cabinet of Ministers.
3. Raid tax control, with the exception of a control purchase, is carried out no more than 12 times a year in relation to an individual taxpayer or its separate subdivision.
4. In relation to an individual taxpayer, raid control is carried out on the basis of the results of an analysis of risk factors for non-compliance with the requirements of tax legislation and legislation in the field of circulation of alcohol-containing products of the Kyrgyz Republic in accordance with the methodology for determining taxpayers subject to raid control, approved by the authorized tax authority.
5. An order is issued for conducting raid tax control. The form of the prescription and the procedure for carrying out raid tax control are established by the Cabinet of Ministers.
6. Local self-government bodies carry out raid tax control over compliance with the following requirements of the tax legislation of the Kyrgyz Republic:
1) the fact of tax and accounting registration of the taxpayer with the tax authority;
2) verification of the fact of tax payment and physical indicators of the tax payer on the basis of a patent.
Article 128. Use of cash registers
1. On the territory of the Kyrgyz Republic, cash settlements with the population, carried out in the course of trade transactions or the performance of work and the provision of services, are carried out with the mandatory use of cash registers and the issuance / sending of a cash register receipt in paper and / or in electronic form suitable for automatic reading. The provisions of this part do not apply to entities that, due to the specifics of their activities or location, can carry out cash settlements without the use of cash registers, according to the list approved by the Cabinet of Ministers.
2. Subjects are obliged to use hardware cash registers or software cash registers included in the Register of cash registers for cash settlements with the population.
3. The Cabinet of Ministers approves:
1) the procedure for issuing a technical opinion to the cash register and the formation of the Register of cash register;
2) requirements for the technical service centers of KKM and OFD;
3) the procedure for registration, application, standard operating rules and the timing of the introduction of CCM.
4. Technical requirements for cash registers are approved by the authorized tax authority.
5. KKM is included and excluded from the Register of KKM on the basis of a technical opinion issued by the authorized state body in the field of communications, informatization and electronic management and in the field of the use of electronic signature.
The technical opinion is a document confirming the compliance/non-compliance of the CCM with the technical requirements approved by the authorized tax authority.
6. An entity that leases space for economic activities, including trading places in markets (mini-markets) and in shopping centers and houses, is obliged to establish in the lease agreement a requirement that the tenant must have a cash register, which is obliged to use a cash register, failure to comply with entails the termination of such an agreement unilaterally.
1. A taxpayer who, in accordance with this Code, is obliged to carry out activities using cash registers, shall be subject to the following requirements:
1) acquisition, maintenance and registration of cash registers before the start of activities;
2) exclusion of unauthorized access to the internal mechanisms and program management of the cash register and obtaining a registration card of the cash register;
3) use of CMC in accordance with the standard rules for the operation of CFC;
4) providing officials of tax authorities with unhindered access to cash registers and cash registers when they exercise control over compliance with the procedure for applying cash registers;
5) keeping the cash register in good condition and ensuring the transfer of data in real time to the authorized tax authority and / or OFD, as well as proper accounting of funds when making settlements with fixing transactions in the cash register;
6) the use of cash registers on the spot and at the time of settlement with the buyer or client;
7) placement in a place accessible to the buyer or client of price tags for goods sold or price lists for services rendered, work performed, which must correspond to documents confirming the declared prices and / or tariffs;
8) providing access for employees of technical service centers to cash registers in cases of registration, re-registration, deregistration and repair of cash registers;
9) placement in a place visible to the buyer or client of information about the need to demand a cash receipt in the form approved by the authorized tax authority.
2. For violation of the requirements of the tax legislation of the Kyrgyz Republic on the use of cash registers, the taxpayer shall be liable in accordance with the legislation of the Kyrgyz Republic on offenses.
1. The bodies of the tax service exercise control over compliance by the taxpayer with the procedure for applying the CCM.
2. In the course of tax control, the following are subject to verification:
1) registration and procedure for the use of cash registers;
2) serviceability of KKM;
3) issuance of cash receipts to buyers or clients;
4) the availability of price tags or price lists for the goods sold, work performed, services rendered;
5) availability of information on the need to require a cash register receipt in the form approved by the authorized tax authority;
6) compliance with standard operating rules for CMC;
7) compliance of cash receipts with documents presented for payment;
8) compliance of KKM with the technical requirements approved by the Cabinet of Ministers.
3. A control purchase is made by the tax authorities solely to monitor compliance with the procedure and requirements for the use of cash registers, including the issuance of control cash receipts to buyers or clients, and is carried out without frequency limitation.
When the subject uses software tools for accounting for goods, works and services, a control purchase is carried out by the tax authorities to control the issuance of control cash receipts to buyers or customers for compliance with their documents presented for payment.
The procedure for conducting a test purchase is established by the Cabinet of Ministers.
4. Bodies of the tax service have the right to use the data stored in the cash register and information systems of the authorized tax authority and / or OFD, when conducting tax control.
1. For the purpose of complete accounting of the turnover of goods and funds, the tax body and the local self-government body, within the limits of the rights and powers established by this Code, have the right to establish a tax post on the territory of the taxpayer in the manner established by the Cabinet of Ministers.
2. A taxpayer who has a tax post has the right to involve a representative of an industry business association accredited with the authorized tax body to participate in the work of the tax post.
3. A tax post is established for the following taxpayers:
1) producing excisable goods;
2) having tax debts;
3) systematically submitting tax reports with zero indicators;
4) carrying out activities in the field of public catering, trade, services and in the health resort sector;
5) engaged in the extraction of minerals.
4. The list of entities for which a tax post is established is determined by the authorized tax body.
1. A taxpayer shall be obliged to admit to the territory or premises an official of the tax service bodies who directly conducts an on-site inspection, a raid tax control or the installation of a tax post (hereinafter in this Chapter - inspections), upon presentation by this person of an official certificate and an order from the tax authority to conduct an inspection this taxpayer.
2. An official of the tax service bodies who directly conducts an audit has the right to conduct an examination of the territory or premises of the taxpayer used for entrepreneurial activities, or an examination of objects of taxation to determine whether the actual data on these objects correspond to the documentary data submitted by the taxpayer.
3. In case of unlawful obstruction of the access of a tax service official conducting an audit to the territory or premises of the taxpayer, this person shall draw up a protocol signed by him and the taxpayer, on the basis of which the tax service body shall have the right to independently determine the amount of the tax liability on the basis of indirect assessment methods.
If the taxpayer refuses to sign the specified protocol, a corresponding entry is made in it.
4. Illegal obstruction of the access of an official of the tax authorities conducting an audit to the territory or premises of a taxpayer is recognized as a tax offense and entails liability under the legislation of the Kyrgyz Republic.
5. An official of a tax service body must have a permit for admission to the territory or premises of the taxpayer, if such permit is required in accordance with the legislation of the Kyrgyz Republic.
6. A taxpayer has the right not to allow an official of a tax service body to enter the territory or premises for an inspection in cases where:
1) the order is not presented or handed over or is not executed in the prescribed manner;
2) the period of verification specified in the order has not come or has expired;
3) the given person is not indicated in the precept;
4) documentation is requested that is not related to the audited tax period.
7. Access of an official of tax service bodies conducting an audit to living quarters against the will of individuals residing in them is not allowed, unless otherwise established by the legislation of the Kyrgyz Republic.
1. The official of the body of the tax service conducting the audit, in order to clarify the circumstances that are important for the completeness of the audit, has the right to inspect the territory, premises or vehicle of the taxpayer, in respect of which the audit or tax control of documents or property is being carried out.
2. The taxpayer in respect of whom the audit is being carried out or his tax representative shall have the right to participate in the examination.
3. During the examination, photo and film shooting, video recording are made, copies are made of documents in cases established by the authorized tax authority.
4. The results of the survey are documented in the act of the survey or reflected in the materials of the audit.
Article 134. Demand for documents
1. The official of the body of the tax service conducting the audit shall have the right to demand from the audited taxpayer the documents necessary for the audit.
The taxpayer to whom the decision to submit documents is addressed is obliged to send or issue them to the tax authority within 5 working days following the day the decision was delivered.
In some cases, documents are submitted in the form of copies certified by the taxpayer.
2. A taxpayer's refusal to submit the documents requested during an audit or failure to submit them within the established time limits shall be recognized as a tax offense and entail liability provided for by this Code.
1. In necessary cases, including when carrying out actions to exercise tax control, the parties to tax legal relations may engage an expert on a contractual basis at the expense of:
1) the republican budget or the budget of local governments;
2) a taxpayer, an organization of taxpayers, including business associations, professional associations of these entities.
2. In this article, an expert means a person who has special knowledge and is engaged by the parties to tax legal relations to conduct an expert examination.
3. The questions posed to the expert and his conclusion cannot go beyond the limits of the expert's special knowledge.
4. In the cases provided for by paragraph 1 of this article, the decision to conduct an expert examination shall be made by the head of the tax authority upon the application of the taxpayer or the official of the tax service body conducting the tax audit.
The decision states:
1) grounds for appointment of an expert examination:
2) last name, first name and patronymic of the expert and the name of the organization in which the expert examination is to be carried out;
3) questions put to the expert;
4) materials placed at the disposal of the expert.
5. The expert has the right to get acquainted with the materials of the check related to the subject of the expertise, to make requests for the provision of additional materials to him.
6. An expert may refuse to give an opinion if the materials provided to him are insufficient or if he does not have the necessary knowledge to conduct an examination.
7. An official of the tax service body conducting a tax audit is obliged to familiarize the audited taxpayer with the decision taken in accordance with part 4 of this article and explain his rights under part 9 of this article, about which a protocol is drawn up.
8. The expert gives an opinion in writing on his own behalf. The expert's conclusion sets out his research, conclusions and substantiated answers to the questions posed. If the expert, during the performance of the expert examination, establishes circumstances relevant to the case, about which he was not asked questions, he has the right to include conclusions about these circumstances in his opinion.
9. The opinion of the expert or his message about the impossibility of giving an opinion is transferred to the party that involved the expert. The second party has the right to give its explanations and raise objections, as well as to ask for additional questions to the expert and the appointment of an additional or repeated examination.
10. An additional expert examination is appointed in case of insufficient clarity or completeness of the conclusion and is entrusted to the same or another expert.
A re-examination is appointed in case of groundlessness of the expert's opinion or doubts about its correctness and is entrusted to another expert.
Additional and repeated examinations are appointed in compliance with the requirements provided for by this article.
1. In the cases provided for by this Code, when carrying out actions to carry out an inspection, a protocol is drawn up.
2. The protocol shall indicate:
1) its name;
2) the place and date of the specific action;
3) the time of the beginning and end of the action;
4) position, surname, name, patronymic of the person who drew up the protocol;
5) last name, first name, patronymic of each person who participated in the action or was present during its conduct, and, if necessary, his address, citizenship, information about whether he speaks the state or official language;
6) the content of the action, the sequence of its implementation;
7) the actions revealed during the proceedings, the facts and circumstances essential for the case.
3. The protocol is read by all persons who participated in the production of the action or were present during its implementation. These persons have the right to make comments to be included in the protocol or attached to the case.
4. The protocol is signed by the official of the tax service body who compiled it, as well as by all persons who participated in the production of the action or were present during its implementation.
5. Photographs and negatives, films, video recordings and other materials made during the performance of the action may be attached to the protocol.
Article 137. Terms and definitions used in this chapter
The following terms and definitions are used in this chapter:
1) identical goods - goods that have the same basic features characteristic of them. When determining the identity of goods, their physical characteristics, quality and reputation in the market, country of origin and manufacturer are taken into account. When determining the identity of goods, slight differences in their appearance may not be taken into account;
2) homogeneous goods - goods that, while not identical, have similar characteristics and consist of similar components, which allows them to perform the same functions and / or be commercially interchangeable, if the difference between such goods does not significantly affect their price either can be taken into account through amendments. When determining the homogeneity of goods, their quality, presence of a trademark, reputation in the market, country of origin are taken into account;
3) the market for goods, works, services - the sphere of circulation of these goods, works, services, determined on the basis of the ability of the buyer or seller to actually and without significant additional costs to purchase or sell goods, work, services in the territory of the Kyrgyz Republic closest to the buyer or seller or outside the Kyrgyz Republic;
4) the market price of goods, works, services - the price that has developed in the interaction of supply and demand in the market of identical, and in their absence - homogeneous goods, works, services in comparable economic conditions.
Article 138. Use of indirect valuation methods
1. The tax liability is determined by the tax service body on the basis of indirect methods in the following cases:
1) in case of violation of the procedure for accounting for cash transactions with the population;
2) in the absence of primary accounting documents.
2. The use of indirect methods for calculating tax liabilities is carried out on the basis of an assessment of assets, liabilities, turnover, costs, expenses and / or data obtained from the results of an established tax post, in the manner determined by the Cabinet of Ministers.
Article 139. Application of the market price of goods, works or services for the purposes of taxation
1. Unless otherwise provided by this article, for the purposes of taxation, the price of goods, works or services actually applied by the parties to the transaction shall be taken into account. Unless proven otherwise, this price is assumed to be in line with market prices.
2. When exercising control over the completeness of the calculation of taxes, the bodies of the tax service shall have the right to verify the correctness of the application of transaction prices only in the following cases:
1) in transactions between related parties;
2) on commodity exchange (barter) operations;
3) when making foreign trade transactions;
4) in the absence of supporting documents on the sale of goods, works or services;
5) in transactions with entities that have the characteristics of an inactive person;
6) in transactions with business entities applying a special tax regime;
7) in transactions with goods for which a minimum level of control prices has been established in accordance with this article.
3. In the cases provided for by paragraph 2 of this article, when the prices of goods, works or services applied by the parties to the transaction differ from the market price by more than 20 percent, the tax service body has the right to make a reasoned decision on the additional assessment of tax, penalties and tax sanctions calculated in such a way as if the results of this transaction were evaluated based on the application of market prices for the relevant goods, works or services.
4. The market price is determined in accordance with the methods for determining the market price of goods, works or services for tax purposes, provided forarticle 140of this Code, each of which is applied sequentially in the absence of sufficient information to apply the previous ones.
5. When determining the market price, the usual price premiums or discounts are taken into account, which are established when concluding transactions between persons who are not related. In particular, surcharges and discounts caused by:
1) seasonal and other fluctuations in consumer demand for goods, works, services;
2) loss of quality or other consumer properties of goods in the manner prescribed by the Cabinet of Ministers;
3) the expiration or approaching of the expiration date or the sale of goods;
4) marketing policy, including when promoting new goods to the markets that have no analogues, as well as when promoting goods, works, services to new markets;
5) the implementation of prototypes and samples of goods in order to familiarize consumers with them.
6. When determining market prices for goods, works or services, transactions between persons who are not interdependent shall be taken into account. Transactions between related parties can be taken into account only in cases where the interdependence of these parties did not affect the results of such transactions.
7. When determining and recognizing the market price for a product, work, service, official sources of information on market prices for a product, work, service and exchange quotations, databases of state bodies and local governments, information provided to tax authorities by taxpayers, as well as other relevant information.
8. The procedure for determining and applying the minimum level of control prices is approved by the Cabinet of Ministers.
The size of the minimum level of control prices is approved by the authorized state body determined by the Cabinet of Ministers.
9. For imported/manufactured goods, for which a minimum level of control prices is established, for the purposes of this Code, a price not lower than the level established in accordance with part 8 of this article is accepted.
Article 140. Sources of information and methods for determining the market price of goods, works or services for taxation purposes
1. When determining the market price of goods, the following sources of information are used in relation to:
1) goods, works, services for which state regulated prices (tariffs) are established, the indicated prices (tariffs) are recognized as market prices;
2) metals and oil products as market prices are accepted prices on stock exchanges, the list of which is determined by the Cabinet of Ministers.
2. For goods, works and services not listed in part 1 of this article, the market price of goods, works and services is determined on the date of the transaction according to the quarterly price bulletin of the National Statistical Committee of the Kyrgyz Republic.
3. For goods not listed in paragraphs 1 and 2 of this article, the market price of goods, work or services is determined on the basis of information on transactions concluded at the time of the sale of this goods, work or service, with identical and / or similar goods, works or services. services under comparable conditions. In particular, such conditions of transactions are taken into account as the quantity or volume of goods supplied (for example, the volume of a consignment), the terms for fulfilling obligations, the terms of payments usually applied in transactions of this type, as well as other reasonable conditions that may affect prices.
At the same time, the terms of transactions in the market of identical, and in their absence - homogeneous goods, works or services are recognized as comparable, if the difference between such conditions either does not significantly affect the price of such goods, works or services, or can be taken into account with the help of amendments.
When determining market prices for goods, works or services, transactions between persons who are not related are taken into account.
4. For goods not listed in the previous parts of this article, the market price is determined by the resale price method. In accordance with this method, the market price of a good, work or service sold by a taxpayer is defined as the price at which the good, work or service was sold by its buyer upon subsequent resale. This takes into account the usual costs incurred in such cases by this buyer during the resale and promotion on the market of the goods, work or services purchased from the taxpayer, as well as the buyer's usual profit for this field of activity.
5. If it is not possible to use the resale price method, the cost addition method is used. In accordance with this method, the market price of a good, work or service sold by the taxpayer is determined as the sum of the costs incurred and the profit usual for this field of activity. This takes into account the direct and indirect costs usual in such cases for the production and / or acquisition and / or sale of goods, work or services, as well as the usual costs for transportation, storage, insurance and other similar costs in such cases.
6. The market price of the goods cannot be lower than the minimum level of the control price established by the Cabinet of Ministers.
7. The methods for determining the market price of goods, works or services established in this article shall not be applied due to the loss of quality or other consumer properties of goods. A decrease in the price of goods, works or services associated with the loss of quality or other consumer properties of goods is determined in accordance with the procedure established by the Cabinet of Ministers.
8. When considering a case on appeal by a taxpayer of a decision of a tax service body on determining the price of a transaction for tax purposes, the court shall have the right to take into account any circumstances that are important for determining the results of the transaction, not limited to the circumstances listed in this chapter.
Chapter 17. Interaction of tax authorities with other entities
1. Interaction of tax authorities with customs authorities, financial intelligence agencies and internal affairs bodies is carried out within the powers established by this Code, the legislation of the Kyrgyz Republic in the field of customs, operational-search activities, countering the financing of terrorist activities and the legalization (laundering) of criminal proceeds , concluded bilateral (multilateral) agreements.
2. Tax service bodies interact with customs authorities, financial intelligence agencies and internal affairs bodies by exchanging, receiving and presenting information and materials specified in this article.
3. Bodies of the tax service:
1) consider documented information and materials identified and sent by the financial intelligence agencies, customs authorities and internal affairs bodies related to the fulfillment of the tax liability of the taxpayer, and in accordance with the procedure established by this Code, make an appropriate decision on them in relation to the taxpayer or on refusal to make a decision or make a decision in accordance with the norms of criminal, criminal procedural legislation;
2) submit, upon a written request of the customs service, financial intelligence and internal affairs bodies, the available information on the tax registration of the taxpayer: his TIN, last name, first name and patronymic or name, place of residence or location, as well as registration for VAT;
3) receive from the customs authorities a complete database on export-import operations, as well as on imported fixed assets with a conditional charge of VAT;
4) submit to the customs authorities information on the facts of customs offenses revealed during the on-site inspection by sending the relevant materials.
The interaction of the tax authorities and the justice authorities is carried out by exchanging databases of entities that have been registered, re-registered and excluded from the state register of legal entities.
1. Interaction between the bodies of the tax service and the bodies of statistics shall be carried out within the powers established by this Code and the Law of the Kyrgyz Republic "On Official Statistics".
2. The tax authorities interact with the statistical authorities by:
1) exchange, receipt or presentation of information and materials specified in this article;
2) participation in the definition of tasks, the development of forms and the processing of the results of statistical observations in the field of taxation for the collection of statistical reporting, conducting registrations, censuses, polls, sample and other surveys;
3) participation in the development of statistical methodology and reporting and statistical documentation of static observations, as well as standard forms of accounting documentation;
4) keeping up to date and ensuring information compatibility of the State Register of Taxpayers of the Kyrgyz Republic and the Unified State Register of Statistical Units based on the use of TIN, common identification code of enterprises, organizations and individual entrepreneurs and other state classifiers.
3. The interaction of the tax service body with the statistics body is also carried out:
1) upon registration and inclusion in the State Register of Taxpayers of the Kyrgyz Republic and the Unified State Register of Statistical Units of a new taxpayer;
2) upon re-registration of a taxpayer;
3) when exercising control over the activities of the taxpayer within the established powers;
4) when the taxpayer terminates his activities.
4. Bodies of the tax service transfer to the bodies of state statistics:
1) information from the database on taxpayers who have passed state registration;
2) information from the database on taxpayers engaged in economic and entrepreneurial activities.
5. Statistical bodies transfer to tax authorities:
1) on a regular basis - directories, bulletins issued by state statistics bodies;
2) on the basis of a relevant request - the necessary information (database) on statistical units on paper and/or electronic media;
3) upon state registration of individual entrepreneurs and peasant (farm) enterprises - reserve codes of the general identification code of enterprises, organizations and individual entrepreneurs.
1. The interaction of the tax authorities with the Marking Operator is carried out within the powers established by this Code and the tax legislation of the Kyrgyz Republic.
2. The tax authorities interact with the Marking Operator through the GAIS "Marking of Goods" in order to obtain the following information:
1) on taxpayers engaged in the circulation of goods subject to marking with means of identification;
2) on goods subject to mandatory labeling of goods by means of identification;
3) on the means of identification applied to goods subject to mandatory labeling by means of identification;
4) on violations of the requirements for mandatory labeling of goods with means of identification identified by consumers of these goods;
5) other information determined by the tax legislation of the Kyrgyz Republic.
3. The marking operator in accordance with the legislation of the Kyrgyz Republic and the contractual framework of the EAEU provides:
a) collection, transfer, processing and storage of information, including using fiscal software;
b) functioning of the GAIS "Marking of goods";
c) traceability of goods subject to mandatory labeling by means of identification in the manner determined by the Cabinet of Ministers;
d) assistance to the authorized tax authority in the development of draft regulatory legal acts regarding the functioning and technical operation of the GAIS "Marking of Goods".
4. The labeling operator, in order to perform the assigned functions in accordance with the legislation of the Kyrgyz Republic and the contractual framework of the EAEU, has the right to:
1) act as a single issuer/national operator (administrator) of goods labeling;
2) conclude agreements/contracts/agreements with issuers/operators of the EAEU member states and other states;
3) collect fees for the services provided, including for the issuance and generation of product labeling codes.
The labeling and traceability system for labeled goods is subject to an information security audit once every 3 years.
1. The bodies of the tax service interact with the bodies that carry out state registration of rights to real estate and registration of vehicles by obtaining information in the form of a document on paper or an electronic document:
1) on property - objects of taxation, registered or removed from registration in these bodies;
2) about the entities that are the owners of this property;
3) on the parameters of the property that is the object of taxation.
2. The bodies specified in part 1 of this article are obliged to transfer information on state registration of the right of ownership or an object of taxation to the tax authority at their location on a quarterly basis, no later than the 20th day of the month following the last month of the reporting quarter.
3. When registering, re-registering, issuing certificates and conducting technical inspections, bodies that register rights to immovable property, motor vehicles or tractors, self-propelled technological machines, as well as trailers to them, must require the presentation of a document confirming the payment of property tax.
In the absence of the specified document, registration, re-registration, issuance of certificates and technical inspection are not performed.
4. The bodies of the tax service interact with other bodies that register transactions related to the transfer of rights to objects of taxation, including notarial transactions and transactions on the stock exchange of the Kyrgyz Republic. The bodies specified in this part are obliged to transfer information on the registration of transactions to the tax authority at their location on a quarterly basis, no later than the 20th day of the month following the last month of the reporting quarter.
1. In order to interact with the tax authorities, banks are required to:
1) provide information:
a) on the availability and numbers of taxpayers' accounts on the basis of a request from the tax authorities within 3 business days;
b) on transactions carried out with the accounts of the audited taxpayer, as well as information on the current state of his account on the basis of a judicial act that has entered into legal force;
2) open an account for organizations and individual entrepreneurs in the presence of tax registration of the taxpayer in the Kyrgyz Republic, as well as for peasant (farm) enterprises in the presence of a document certifying the right to land use, or a document on the presence of livestock;
3) execute, as a matter of priority, the instructions of the taxpayer on the transfer of funds to the budget on account of the fulfillment of his tax obligations;
4) send tax amounts to the budget on the day of the operation to withdraw funds from the taxpayer's account;
5) submit, within 30 calendar days following the day of receipt of the relevant request, information on writing off the outstanding debt from the borrower of the bank and termination of the right to claim the debt by the bank;
6) fulfill in an indisputable and priority manner the tax payment claims issued by the tax authorities to pay off the tax debt recognized by the taxpayer;
7) provide real-time information on settlements through POS-terminals and QR-payments.
2. In order to interact with the tax authorities, banks and payment organizations / payment system operators are required to transmit information on payments made in real time.
3. The procedure and requirements for information transmitted in accordance with clause 7 of part 1 and part 2 of this article are established by the Cabinet of Ministers in agreement with the National Bank.
The tax authorities interact with the civil registry office, the local self-government body empowered with state registration of civil status acts, with the diplomatic mission and consular office of the Kyrgyz Republic outside the territory of the Kyrgyz Republic by obtaining information on state registration of civil status acts: birth, death, marriage, divorce, change of surname, name, patronymic.
The bodies of the tax service interact with the authorities empowered in relation to foreign citizens or stateless persons by obtaining information:
1) on issued permits for the entry of foreign citizens or stateless persons into the Kyrgyz Republic, for their stay in the Kyrgyz Republic and departure from the Kyrgyz Republic, in connection with their activities leading to the emergence of an object of taxation;
2) on foreign citizens and stateless persons arriving in the Kyrgyz Republic for the purpose of carrying out labor activities.
In order to form and implement an effective tax policy in the Kyrgyz Republic, increase the level of interaction and achieve a balance of interests of taxpayers and the state, tax authorities interact with taxpayer organizations, including business associations, professional associations.
The bodies of the tax service interact with the diplomatic, consular and other representative offices of a foreign state or an international organization, taking into account the provision that these entities enjoy immunity to the demand of the tax authorities to provide any information and perform any action in accordance with the provisions of this Code.
1. Tax service bodies interact with local governments by:
1) receipt from local governments:
a) decisions on the introduction of local taxes;
b) decisions (resolutions) on land plots allocated to legal entities and individuals for economic activity and construction of individual residential buildings;
c) information on concluded lease agreements for the use of lands of state and municipal property;
d) decisions on the size of the adopted coefficients that differentiate the base rate of property tax;
e) decisions on exemptions for land tax and property tax;
f) applications for the establishment of a tax post;
g) protocols drawn up in case of violation by taxpayers of the norms provided forSection XIIIandchapter 56of this Code, in case of delegating relevant state powers to them;
2) joint participation in the work of the commissions provided for by this Code;
3) holding joint events for the purposes of taxation;
4) joint forecasting of the revenue side of local budgets.
2. Bodies of local self-government, within the framework of their competence, assist the bodies of the tax service in accounting for taxpayers and collecting taxes.
The tax authorities interact with the authorities issuing licenses and permits by obtaining from them information about the entities that have received licenses and permits, as well as other information at the request of the tax authorities.
Article 153. Interaction of Tax Service Bodies with Other Law Enforcement Bodies
The interaction of tax authorities with law enforcement agencies of the Kyrgyz Republic, law enforcement agencies of foreign states is carried out in accordance with the legislation of the Kyrgyz Republic in this area, as well as international treaties that have entered into force in accordance with the legislation of the Kyrgyz Republic.
Article 154. Liability for Violation of the Provisions of this Chapter
Failure by officials of the relevant bodies to comply with the requirements of this chapter shall entail liability in accordance with the legislation of the Kyrgyz Republic.
SECTION V. TAX VIOLATION AND LIABILITY FOR ITS COMPLETION
Chapter 18. General Provisions on Liability for Committing Tax Offenses
Article 155. The concept of a tax offense
A violation of the tax legislation of the Kyrgyz Republic or a tax offense is a guilty-committed illegal act (action or inaction) of a participant in tax legal relations.
Article 156. Responsibility for committing a tax offense
1. Responsibility for committing a tax offense is the legal consequence of committing a tax offense, expressed in the conviction and application of penalties by a court or a competent body (official) against a participant in tax legal relations guilty of committing a tax offense.
2. Responsibility for committing a tax offense is established by this Code, legislation on offenses and criminal legislation of the Kyrgyz Republic.
In the cases provided for by this Code, liability for committing a tax offense shall be borne by:
1) the taxpayer, his officials and/or legal representatives (parents, guardian, custodian);
2) bodies of the tax service, their officials;
3) another participant in tax legal relations.
Article 158. General principles of bringing to responsibility for committing a tax offense
1. No one can be held liable for committing a tax offense otherwise than on the grounds and in the manner prescribed by this Code and the legislation of the Kyrgyz Republic.
2. No one can be held liable repeatedly for committing the same tax offense.
3. Bringing a participant of tax legal relations to liability for committing a tax offense does not relieve the taxpayer and his officials from the liability provided for by this Code, the legislation on offenses and the criminal legislation of the Kyrgyz Republic, if there are appropriate grounds.
4. Calling to account for committing a tax offense does not release the taxpayer from the obligation to fulfill the tax obligation, as well as to pay the amount of penalties and tax sanctions due in accordance with this Code.
5. A participant in tax legal relations is recognized not guilty of committing a tax offense:
1) if his guilt is not established in the manner prescribed by the legislation of the Kyrgyz Republic;
2) if he calculated the tax liability in accordance with the written explanation of the authorized state body;
3) if the legitimacy of his actions to fulfill the duties of a taxpayer or tax agent is confirmed by a tax audit report and a relevant decision of the tax authority.
6. A taxpayer held liable is not required to prove his innocence in committing a tax offence.
7. The obligation to prove the circumstances that testify to the fact of a tax offense and the taxpayer's guilt in committing it shall be assigned to the tax service bodies.
1. An entity cannot be held liable for committing a tax offense if the limitation period has expired from the day it was committed and the relevant decision of the tax service body has not been handed to him.
2. In case of committing a tax offense related to the understatement of the amount of tax indicated in the tax report, the calculation of the limitation period begins from the date of delivery of the relevant decision of the tax service body.
Article 160. Tax sanction for committing a tax offense
1. A tax sanction is a measure of responsibility for committing a tax offense.
2. A tax sanction is established and applied in the form of monetary penalties in the amount provided for by this Code.
3. When one subject commits two or more tax offenses, the tax sanctions provided for by this Code shall be levied for each offense separately, without absorption of a less severe sanction by a more severe one.
4. The decision to apply a tax sanction shall be taken by the tax service body and handed over to the taxpayer in accordance with the procedure established by this Code.
5. In the event of force majeure circumstances, a tax sanction for committing a tax offense is not applied by decision of the Cabinet of Ministers.
1. The tax authorities may apply to the court with a claim for the recovery of a tax sanction no later than 6 years following the date of delivery to the taxpayer of the decision to hold liable for a tax offense.
2. In the event of a refusal to initiate or terminate a criminal case, but in the presence of a tax offense, the time limit for filing a statement of claim is calculated from the day the tax service body receives a decision to refuse to initiate or terminate a criminal case.
Chapter 19. Types of tax offenses and liability for their commission
Article 162. Evasion of tax and/or accounting registration with a tax authority
When conducting activities by a taxpayer without tax and / or accounting registration with a tax authority, a tax sanction is applied in a single amount of the amount of taxes accrued and / or subject to accrual for the entire period of such activity, but not less than 50 calculated indicators.
1. Unless otherwise established by this article and based on the results of an on-site audit by a tax service body, it is established that the amount of tax indicated in tax returns is understated in comparison with the amount of tax that should have been indicated in tax returns:
1) if the tax amount is underestimated by up to 10 percent of the tax amount that should have been indicated in the tax reporting of the corresponding tax period, the tax sanction is not applied to the taxpayer;
2) if the amount of tax is underestimated in the amount of 10 to 50 percent of the amount of tax that should have been indicated in the tax reporting of the corresponding tax period, a tax sanction in the amount of 50 percent of the amount of tax understatement is applied to the taxpayer;
3) if the amount of tax is underestimated in the amount of more than 50 percent of the amount of tax that should have been indicated in the tax reporting of the corresponding tax period, a tax sanction in the amount of 100 percent of the amount of tax understatement is applied to the taxpayer.
2. If, based on the results of an on-site audit, the tax authority establishes that the taxpayer has not submitted tax returns for a certain tax period, the entire amount of the tax liability that was subject to reflection in these tax returns is recovered to the budget and a tax sanction of 100 percent is applied to this taxpayer from the amount of the identified tax liability.
3. If, based on the results of an on-site audit by a tax service body, it is established that the taxpayer has exercised the right to offset the amount of VAT paid or payable for the acquired material resources on invalid invoices, this taxpayer shall be subject to a tax sanction in the amount of 100 percent of the amount of VAT accepted to offset.
Article 164. Failure to fulfill the obligation to pay taxes by a tax agent
1. In case of non-payment or incomplete payment of the amount of tax withheld and payable, a tax sanction is applied to the tax agent in the amount of 10 percent of the unpaid amount of tax payable and / or additional payment for each full or incomplete month from the date established for its payment but not more than 50 percent of the specified amount.
2. According to the submitted updated financial statements, the tax sanction is applied only to the amount of the unpaid tax liability arising from these financial statements.
Article 165. Responsibility of an official of a tax service body
1. An official of a tax service body who is guilty of violating the tax legislation of the Kyrgyz Republic shall be liable in accordance with the legislation of the Kyrgyz Republic.
2. An official of a tax service body who has committed unlawful actions and/or inaction is not entitled to hold any position in the tax service bodies after his guilt has been established in a judicial proceeding.
3. Losses caused to the taxpayer as a result of illegal actions and/or inaction of the tax service body or its officials who violated the rights of the taxpayer, as well as due to improper performance by this tax service body or its officials of the obligations provided for by this Code in relation to the taxpayer, are subject to compensation these officials and tax authorities.
SECTION VI. APPEALING THE DECISIONS OF THE TAX AUTHORITIES, ACTIONS AND/OR INACTION OF THEIR OFFICIALS
In accordance with this section, consideration of a taxpayer's complaint against the decision and action/inaction of the tax authorities and their officials is carried out by the authorized tax authority.
Article 167. Procedure and terms for filing a complaint by a taxpayer
1. A taxpayer's complaint against the decision of the tax authorities shall be submitted to the authorized tax authority within 30 calendar days from the day following the day the decision was delivered to the taxpayer.
2. An appeal against a decision to appoint and/or extend and/or suspend and/or resume an on-site inspection shall be filed within 5 working days from the date of delivery.
3. A copy of the complaint must be sent by the taxpayer to the tax authority whose decision is being appealed.
4. A complaint filed in violation of the provisions of this section shall be returned by the authorized tax authority to the applicant with an indication of the reason.
5. The taxpayer, after the elimination of the reasons that were the reason for the return of his complaint, has the right to re-send the complaint to the authorized tax authority within 10 calendar days, and in the cases provided for in part 2 of this article, within 2 working days following the day receiving a returned complaint.
6. If the taxpayer filed a complaint against the decision of the tax authorities after the expiration of the period established by parts 1, 2 and 5 of this article, then this complaint is not subject to consideration.
Article 168. Form and content of a taxpayer's complaint
1. A taxpayer's complaint shall be filed in writing.
2. The complaint must contain:
1) date of submission of the complaint;
2) the name of the tax service body to which the complaint is filed;
3) last name, first name and patronymic or full name of the person filing the complaint, his place of residence (location);
4) TIN of the taxpayer;
5) the name of the tax service body whose decision is being appealed;
6) the circumstances on which the taxpayer filing the complaint bases his claims and evidence confirming these circumstances;
7) list of attached documents;
8) details of the appealed decision;
9) the address for sending the result of the consideration of the complaint.
3. The complaint may also contain other information relevant to the resolution of the dispute.
4. The complaint is signed by the taxpayer.
5. Attached to the complaint:
1) copies of materials and an act based on the results of tax control;
2) a copy of the decision on it;
3) documents confirming the circumstances on which the taxpayer bases his claims, certified by the taxpayer and other bodies;
4) other documents relevant to the case.
Article 169. Procedure for considering a taxpayer's complaint
1. A decision on the merits of the complaint shall be sent to the taxpayer's complaint no later than 30 calendar days following the day the complaint was received.
The term for considering a complaint is calculated from the day following the day the complaint was registered with the authorized tax authority, and expires on the day the decision is sent to the taxpayer.
2. If during the period of consideration of the complaint the taxpayer received additions to the initial complaint on interrelated taxes and payments, the term for consideration of the main and additional complaints begins from the day following the day of receipt of the addition.
The term for considering a complaint is interrupted in cases of appointment of a cross and / or thematic audit, sending requests to the relevant authorities, including authorized bodies of other states in accordance with international treaties.
The taxpayer is sent an interim decision that the final decision on the complaint will be made after the procedures provided for in this part are completed.
The term for consideration of the complaint, including the days of extension and interruption of the terms provided for in this part, may not exceed 90 days from the day following the day the complaint was filed.
3. A taxpayer's complaint shall be considered satisfied if the authorized tax body has not sent a decision within the time limits provided for in parts 1 and 2 of this article.
4. Based on the results of consideration of the complaint, the authorized tax body shall take one of the following decisions:
1) satisfy the complaint of the taxpayer;
2) partially satisfy the complaint of the taxpayer;
3) refuses to satisfy the taxpayer's complaint.
The decision taken by the authorized tax body in accordance with paragraphs 1 and 2 of this part shall cancel the appealed decision of the tax service body.
5. The authorized tax body delivers the decision to the taxpayer in the manner prescribedarticle 96of this Code, and also sends it to the tax authority whose decision is being appealed.
In the cases provided for by paragraphs 1 and 2 of part 4 of this article, based on the decision of the authorized tax authority, the tax service body, the decision of which is being appealed, is obliged to issue a new decision in accordance with parts 3-7article 123of this Code.
6. If the complaint contains a question on which decisions on the merits were repeatedly sent to the applicant in connection with previously sent complaints, and the complaint does not contain new arguments or circumstances, the authorized tax authority has the right to decide on the groundlessness of the next complaint and terminate the correspondence with the taxpayer on this issue, provided that the said complaint and the previously submitted complaints were sent to the same body.
The taxpayer shall be informed of this decision in writing.
7. A taxpayer who does not agree with the decision of the authorized tax authority on the filed complaint has the right to appeal against this decision in the administrative proceedings of the Kyrgyz Republic or in an arbitration court in accordance with the legislation of the Kyrgyz Republic.
8. When appealing against the decision of the authorized tax body in the arbitration court, the arbitrators considering the complaint are appointed by the chairman of the arbitration court in the amount of three arbitrators.
Attention! The norms of this article on the issues of the arbitration court shall enter into force on January 1, 2023 in accordance witharticle 23Law of the Kyrgyz Republic dated January 18, 2022 No. 4.
The decision on the results of the consideration of the complaint must indicate:
1) the date and place of the adoption of the decision;
2) the name of the authorized tax authority that considered the complaint;
3) surname and initials or full name of the taxpayer, address of the applicant;
4) TIN of the taxpayer;
5) the name of the tax service body against whose decision the complaint was filed;
6) details and a summary of the contested decision;
7) essence of the complaint;
8) a statement of the motives and facts underlying the decision;
9) references to the norms of this Code, law or regulatory legal act;
10) the decision taken;
11) a corresponding order to the tax authority, the decision of which was appealed.
Article 171. Consequences of filing a complaint
1. The filing of a complaint by a taxpayer with an authorized state body or court in accordance with the procedure established by this Code shall suspend the execution of the appealed decision.
2. The execution of the decision shall be suspended from the date of filing a complaint with the authorized tax authority until the expiration of the period established by the procedural legislation for appealing against the decision of the authorized tax authority in court, and in case of appealing the decision in court - until the entry into force of the court decision.
3. In case of full or partial satisfaction of the taxpayer's complaint, appropriate amendments and additions are made to the decision of the tax service body on the basis of the decision on the complaint.
4. In case of satisfaction or partial satisfaction of the taxpayer's complaint, tax sanctions and penalties for the entire period of consideration of the complaint shall be accrued only on the amount that is recognized as reasonably accrued.
5. If, after the adoption of a decision on a taxpayer's complaint, documentary information is received that is not taken into account when making a decision of the authorized tax authority and entails a change in the tax liability of the taxpayer, then the authorized tax authority has the right to change this decision before the expiration of the limitation period.
The provisions of this part shall not apply if there is a court decision rendered on the merits in relation to the decision of the authorized tax authority on the taxpayer's complaint.
Actions and/or inaction of the tax authorities and/or their officials are appealed in the manner prescribed by this chapter.
Appeal against decisions, as well as actions (inaction) taken (carried out) within the framework of the criminal procedure legislation, is carried out in the manner prescribed by the Criminal Procedure Code of the Kyrgyz Republic.
Article 174. Terms and Definitions Used in the Special Part of this Code
The following terms and definitions are used in the Special Part of this Code:
1) refined measured ingot - a manufactured and marked ingot of precious metal (gold, silver or platinum) weighing 1000 grams or less, with a chemically pure base metal content of at least 99.90 percent of the ligature mass of the ingot for gold, at least 99.90 percent ligature mass of the ingot for silver and not less than 99.95 percent of the ligature mass of the ingot for platinum;
2) refined standard bullion - a bullion made and marked from gold or silver that meets the International Quality Standards adopted by the London Precious Metals Market Association;
3) bad debt - the amount due to the taxpayer, which the taxpayer is not able to receive in full due to the termination of the obligation by a court decision, bankruptcy, liquidation or death of the debtor, or the expiration of the limitation period provided for by the civil legislation of the Kyrgyz Republic;
4) charitable activities - voluntary activities of an individual and / or legal entity aimed at the implementation of charitable goals provided for by the legislation of the Kyrgyz Republic on charitable activities, on the transfer of assets to citizens and legal entities, the provision of services and the performance of work on a disinterested (gratuitous or preferential) basis or for payment not exceeding the costs incurred in their implementation;
5) charitable organization - non-profit organization:
a) established and carrying out charitable activities in accordance with the legislation of the Kyrgyz Republic on non-profit organizations and charitable activities;
b) not engaged in the implementation of activities for the production and / or sale of excisable goods;
c) not participating in the support of political parties or election campaigns;
6) refundable insurance premium - return by the insurer of the insurance premium paid by the insured in full or in part with payment to the insured in cases of early termination of the contract;
7) entrance fees - assets transferred to a person upon joining a non-profit organization based on membership, in the amount and in the manner provided for in the constituent documents of this organization, provided that such transfer will not be conditioned by the counter provision of services to a member of this organization free of charge or at a price below cost;
8) redemption amount in case of long-term life insurance - a part of premium reserves payable to the insured on the day of early termination of the contract. The amount of the redemption amount is determined according to special tables compiled by the insurer, and depends on the duration of the expired insurance period and the period for which the contract was concluded;
9) grant - assets donated by states, international, foreign and domestic organizations to the Cabinet of Ministers, local governments, state, as well as non-profit organizations that do not participate in the support of political parties or candidates of election campaigns;
10) humanitarian aid - assets donated by states, organizations to the Cabinet of Ministers, local government, state, non-profit organization, as well as a needy individual in the form of food, equipment, equipment, equipment, medical supplies and medicines, other property to improve living conditions and life of the population, as well as the prevention and elimination of emergency situations of a military, environmental and man-made nature, subject to their further consumption and / or gratuitous distribution;
11) dividend - a part of the taxpayer's profit, including:
a) the increase in value upon liquidation of the organization, received by a person in the form of income from shares owned by him;
b) the profit of an individual entrepreneur remaining at his disposal after paying income tax;
c) any payments in accordance with the person's share in the capital, taking into account the specifics established by the constituent documents;
d) cooperative payments to members of agricultural cooperatives;
e) payments in accordance with a share in an investment fund.
The value of shares (shares) additionally received by a member of the organization, distributed among the members of the organization by decision of the general meeting, or the difference between the par value of new shares received in exchange for the original ones, and the par value of the initial shares of the shareholder when distributed among the members of the organization of shares (shares) in due to an increase in the authorized capital of this organization, including at the expense of the property of the organization.
12) discount on debt securities - the excess of the nominal value over the cost of the initial placement (excluding the coupon) or the acquisition cost (excluding the coupon) of debt securities;
13) debt security - a security that is a loan agreement, fixing the relationship between the issuer - the organization that issued the debt security, and the investor - the entity that acquired this security and who has the right to repay the loan amount and interest due on this loan;
14) share of participation - equity participation in the property of an individual and a legal entity in a jointly created organization, with the exception of a joint-stock company and a unit investment fund;
15) income - inflow, growth of assets (cash, other property) or reduction of liabilities, entailing an increase in the taxpayer's own capital, with the exception of contributions of participants;
16) income on debt securities - a discount or a coupon (taking into account the discount or premium from the cost of the initial placement and/or the acquisition cost); bill payments;
17) income recognized as received from a source in the Kyrgyz Republic is:
a) labor income received by the employee:
- in connection with labor activity carried out in the Kyrgyz Republic, regardless of where the income is paid;
- on behalf of the state or on behalf of the state, regardless of the place of work;
b) income from entrepreneurial activities received by a domestic organization or individual entrepreneur, except for cases when it is received from entrepreneurial activities carried out by a domestic organization through a permanent establishment located outside of Kyrgyzstan;
c) income received by a foreign organization from entrepreneurial activities carried out through a permanent establishment located in the Kyrgyz Republic;
d) dividends paid by a domestic organization;
e) rent received from the lease of immovable property located on the territory of the Kyrgyz Republic;
f) income received by a domestic organization from the sale of property, with the exception of:
- immovable property located outside the Kyrgyz Republic or subsoil use rights outside the Kyrgyz Republic;
- share in the capital or other participatory interest in a foreign organization;
g) income received by a foreign organization from the sale of:
- immovable property located on the territory of the Kyrgyz Republic, or rights to use subsoil located on the territory of the Kyrgyz Republic;
- shares in the capital or other participatory interest of a foreign organization in a domestic organization;
h) insurance premium related to risk insurance or reinsurance in the Kyrgyz Republic;
i) income received from performing or holding a sporting event in the Kyrgyz Republic by an artist, athlete or group of artists or athletes;
j) the amount received from the sale of minerals, oil, objects of the animal or plant world, extracted from the earth or waters in the territory of the Kyrgyz Republic;
k) interest, royalties, pension, fees for technical, consulting, management services or any other amount payable:
- by a domestic organization or an individual entrepreneur, except for expenses related to entrepreneurial activities carried out by a domestic organization through a permanent establishment located outside the Kyrgyz Republic;
- by a foreign organization as expenses related to entrepreneurial activities carried out by the said organization through a permanent establishment located in the Kyrgyz Republic;
18) investment coins of gold and/or silver - coins of gold and/or silver, issued (issued) by the National Bank and intended for investment and creation of a personal savings fund by the population;
19) Islamic securities - securities issued in accordance with Islamic financing, certifying the ownership of an indivisible share in the established property or entrepreneurial activity of the issuer;
20) coupon on debt securities (hereinafter - coupon) - the amount paid (payable) by the issuer in excess of the nominal value of debt securities in accordance with the terms of the issue;
21) leasing company - a domestic organization, branch and / or representative office of a foreign organization, at least 90 percent of the revenue of which is the revenue received under financial lease (leasing) agreements from the sale of fixed assets;
22) lottery activity - the activity of an entity in organizing a group or mass game, during which the organizer of the lottery conducts between the participants of the lottery - the owners of lottery tickets, the drawing of the prize fund of the lottery, carried out in accordance with the legislation of the Kyrgyz Republic. At the same time, the winnings do not depend on the will and actions of the subject of the lottery activity;
23) marked ingots - ingots on which symbols, letters, numbers, graphic signs or inscriptions are applied for the purpose of their further identification, indicating their properties, characteristics and identification data;
24) machine and tractor station - an organization that performs agrotechnical work for an agricultural producer or an agricultural cooperative using agricultural machinery, provides services for the maintenance and repair of agricultural machinery, and also supplies spare parts for it;
25) non-profit organization - an organization that meets the following requirements:
a) this organization is registered in the organizational and legal form provided for by the legislation of the Kyrgyz Republic on non-profit organizations, as well as other legislation of the Kyrgyz Republic;
b) this organization does not pursue profit making as the main goal of its activities and does not distribute the profit received among its members, founders and officials;
26) numismatic (collection) coins - coins issued by the National Bank in limited quantities, intended for cultural and educational purposes and having a specific theme;
27) payment - includes all types of payments to the supplier made directly or indirectly by the consumer or other person for supplies paid or payable in full or in part in kind or in cash;
28) non-cash payment - payment by depositing cash and / or transferring funds to a taxpayer's bank account, including payment through electronic banking, through a payment terminal, a personalized electronic wallet, electronic payment software, as well as making payment by conducting commodity exchange (barter) operation;
29) payment in cash - payment in cash to the taxpayer's cash desk;
30) organizations of culture and sports - commercial and non-profit organizations, regardless of the form of ownership, the main activity of which is the provision of services for the preservation, creation, development, dissemination and development of cultural values and the provision of cultural benefits, as well as services in the field of physical culture and sports;
31) reporting period - a period consisting of a calendar year, quarter and month, for which the taxpayer is obliged to submit tax reporting in accordance with the requirements of this Code;
32) minerals - natural mineral formations contained in the subsoil, hydrocarbons and groundwater, the chemical composition and physical properties of which make it possible to use them in the sphere of material production and consumption;
33) damage to goods - deterioration of all or individual properties of goods, as a result of which this goods cannot be used for the purposes of a taxable supply;
34) premium on debt securities - the excess of the cost of the initial placement (excluding the coupon) or the cost of acquisition (excluding the coupon) over the face value of debt securities, the terms of issue of which provide for the payment of a coupon;
35) preferential settlements - settlements determined by the Cabinet of Ministers, and / or administrative-territorial units having a special status in accordance with the legislation of the Kyrgyz Republic;
36) preferential border settlements - border settlements determined by the Cabinet of Ministers and having a special preferential tax regime;
37) derivative securities - securities certifying the rights in relation to the underlying asset of these derivative securities. Derivative securities include options, swaps, forwards, futures, depositary receipts, warrants and other securities recognized as derivative securities in accordance with the legislation of the Kyrgyz Republic. Underlying assets can be standardized consignments of goods, securities, currencies and financial instruments;
38) development of mineral deposits - a complex of mining operations for the opening, preparation and extraction of minerals from the bowels;
39) royalties - payments of any kind received as remuneration:
a) for the use or grant of the right to use copyright in any work of literature, art or science, including computer programs, film, television, video films or recordings for radio and television;
b) for any patent confirming the right to an industrial property subject matter, trademark, design or model, plan, secret formula or process, or to information (know-how) relating to industrial, commercial or scientific experience.
Royalties do not include remuneration received under a finance lease (leasing) agreement.
For the purposes of Section XI of this Code, "royalty" means a payment for the use of subsoil, paid by a royalty taxpayer;
40) agricultural cooperative - a cooperative whose members are agricultural producers and whose activities are aimed at the sale of goods, the provision of services, the performance of work for members of the cooperative and agricultural producers, as well as the sale of agricultural products produced by them and products of processing of agricultural products;
41) agricultural producer - an organization or individual producing agricultural products, as well as products of processing of agricultural products of its own production, except for excisable goods, provided that the proceeds from the sale of these products is at least 75 percent of the total volume of sales of goods, works, services within a calendar year, excluding proceeds from the sale of fixed assets owned by this organization or individual;
42) networks of engineering and technical support - a set of communications and structures directly used in the process of electricity, heat, gas, water supply and sanitation;
43) doubtful obligation - the amount due for payment by the taxpayer, which he did not pay due to the termination of the obligation by a court decision, bankruptcy, liquidation or death of the creditor, or the expiration of the limitation period provided for by the civil legislation of the Kyrgyz Republic;
44) insured - an individual or an organization that has an interest in the object of insurance, has entered into an agreement with the insurer in order to ensure its own or a third person (beneficiary) interest and pays the insurance premium (contribution) to the insurer for the obligation to compensate for damage in the event of an insured event specified in the agreement insurance (insurance policy);
45) insurance premium (contribution) - the amount paid by the insured to the insurer for assuming the obligation to pay the sum insured (compensation) upon the occurrence of an insured event stipulated in the insurance contract, which is paid by the insured in a lump sum payment (insurance premium) or in installments (insurance premiums) monthly, quarterly, etc., during the term of the insurance contract;
46) sum insured (indemnity) - partial or full compensation for loss within the limits of the sum insured in case of an insured event with the insured, third parties or their property, paid by the insurance company;
47) insured event - an event upon the occurrence of which, by virtue of law or contract, the insurer is obliged to pay the sum insured (compensation);
48) insurer - a domestic organization that, in accordance with the legislation of the Kyrgyz Republic, has a license to carry out insurance and which, in accordance with the concluded insurance contract (insurance policy) with the insured, for an insurance premium (contribution) assumes the obligation to compensate for the damage incurred by the insured or a third by a person upon the occurrence of an insured event specified in the insurance contract;
49) subsidy - assistance provided by the Cabinet of Ministers, Jogorku Kenesh and local keneshes in the form of transfer of assets to a taxpayer in exchange for the past or future fulfillment of certain conditions related to its economic activity;
50) a large business entity - an organization or an individual entrepreneur whose revenue for the last 12 consecutive months exceeds 30,000,000 soms.
For the purposes of submitting tax reports and paying tax, in case of understatement of the amount established by this paragraph, the entity is considered as a large business entity until the end of the calendar year.
For the purposes of tax administration, a functional subdivision of the authorized tax body shall recognize an entity as a major taxpayer if it meets the criteria established by the Cabinet of Ministers;
51) the subject of the resort and health-improving sphere - an organization or an individual entrepreneur providing services for the reception and accommodation of vacationers for temporary residence with the provision of certain household, transport, entertainment, health and medical services. For tax purposes, sanatoriums, sanatorium-and-spa institutions, houses and bases of entertainment, sports and recreation, dispensaries, guest houses, boarding houses, campsites and other institutions of a similar purpose, as well as private houses and their parts used for similar purposes are recognized as such entities for tax purposes;
52) a small business entity - an organization or an individual entrepreneur whose total revenue for the last 12 consecutive months does not exceed 8,000,000 soms.
For the purposes of submitting tax reports and paying taxes, if the amount established by this paragraph is exceeded, the entity is considered as a small business entity until the end of the calendar year;
53) public catering entity - an organization or an individual entrepreneur providing public catering services (restaurant, cafe, canteen, snack bar, bar and other public catering facilities);
54) a medium-sized business entity - an organization or an individual entrepreneur whose total revenue for the last 12 consecutive months exceeds 8,000,000 soms, but does not exceed 30,000,000 soms.
For the purposes of submitting tax reports and paying tax, in case of exceeding or understating the amount established by this paragraph, the entity is considered as a medium-sized business entity until the end of the calendar year;
55) technological connection to engineering networks - a set of engineering and organizational measures, including:
a) development of technical specifications for the reconstruction and development of engineering and technical support networks;
b) construction and installation works;
c) installation of equipment;
d) other services and works rendered / performed by specialized organizations for the development and maintenance of the engineering and technical support network in a technically sound condition, in order to create a technological possibility for connecting objects to such a network;
56) trade and logistics center for agricultural purposes - an organization that meets in the aggregate the following features:
a) which should carry out activities to provide the domestic market with agricultural products, to export and sell domestic agricultural products and processed products of domestic agricultural products of its own production and those produced by other entities;
b) which owns on the right of use or ownership of a property complex consisting of a land plot (land plots) with industrial, administrative, storage and other buildings, premises and structures located on it, intended for sorting, calibrating, storing, marking, packaging, transporting , processing of agricultural products, products of processing of agricultural products;
57) frequency (power) control services - services provided by the system operator - the open joint-stock company "National Electric Grid of Kyrgyzstan" in order to ensure reliable parallel operation of energy systems with a single frequency in the interconnection of the energy systems of states - parties to international agreements on parallel operation, including a set of organizationally and technologically related measures to balance the deviations of the actual electric power from its value declared in the daily power flow schedule;
58) loss of goods - an event that resulted in the destruction and / or loss of goods. The loss of goods incurred by a taxable subject within the limits of natural wastage established by the regulatory legal acts of the Kyrgyz Republic is not considered a loss;
59) financial lease - a special type of lease relations for the transfer of goods by the lessor to the lessee for use as a fixed asset, carried out on the basis of a financial lease agreement or an Ijara muntahiyya bittamlik agreement and diminishing musharakah in accordance with Islamic finance, which provides for the payment of lease payments by the lessee, concluded in accordance with the procedure established by the legislation of the Kyrgyz Republic;
60) financial services are:
a) operations on credits, loans, Islamic finance agreements, provision and collection of debt obligations, issuance of guarantees and / or guarantees, issuance of bank guarantees, debt management;
b) operations on deposits, Islamic finance agreements, opening and maintaining a bank account of an organization and an individual, including accounts of correspondent banks;
c) operations with payments, transfers, debt obligations, checks and commercial negotiable means of payment, collection operations;
d) opening and maintenance of metal accounts of individuals and organizations, which reflect the physical amount of refined precious metals belonging to this person;
e) operations with currency, banknotes and monetary means that are legal tender, as well as with refined standard and measured ingots, bullion coins, with the exception of numismatic coins;
f) transactions with shares, bonds and other securities, payment cards, as well as excise stamps, with the exception of services to ensure the safety of securities; operations with shares in the capital of business partnerships and companies;
g) management of investment funds;
h) clearing operations, including collection, reconciliation, sorting and confirmation of payments, as well as their mutual offset and determination of the net positions of clearing participants - banks and organizations engaged in certain types of banking operations;
i) opening and servicing letters of credit;
j) the operation of the bank to attract and place funds under an agreement in accordance with Islamic finance;
k) other operations specified in the license of the National Bank are also financial services for the bank;
61) securities - shares, debt securities, derivative securities, Islamic securities and other objects of property rights recognized as securities in accordance with the legislation of the Kyrgyz Republic;
62) membership fees - assets transferred by a member of a non-profit organization in the amount and in the manner provided for in the constituent documents of this organization, provided that such transfer will not be conditioned by the counter provision of goods, works, services to a member of this organization free of charge or at a price below cost;
63) economic (balance) reserves - mineral reserves, considered by the State balance of mineral reserves of the Kyrgyz Republic as economically viable for development.
Article 175. Tax accounting and tax policy of a taxpayer
1. Tax accounting is a system of generalization of information for the calculation of tax liabilities in accordance with this Code, reflected in the tax policy of the taxpayer.
2. The tax policy of a taxpayer is a document drawn up by a taxpayer, which establishes:
1) the composition of the elements of taxation and the specifics of calculating the tax base;
2) methods of tax accounting of income and expenses;
3) the procedure for identifying fixed assets by groups;
4) tax depreciation methods;
5) rules for maintaining separate accounting, if the taxpayer is obliged to keep separate accounting in accordance with the requirements of this Code;
6) the rules for determining the amount of VAT to be credited when the taxpayer makes taxable and/or exempt supplies;
7) rules for determining the amount of excise tax to be deducted in the production of excisable goods from excisable raw materials;
8) technological norms of waste and losses of raw materials and materials in the process of production of goods;
9) a list of primary tax documents;
10) tax accounting registers;
11) other rules and methods of tax accounting related to the calculation and execution of tax obligations.
3. The decision to make changes to the tax policy is made from the beginning of the calendar year, and in case of changes in the tax legislation of the Kyrgyz Republic - not earlier than from the day such changes in tax legislation come into force.
4. If the methods, procedure, rules and technological standards specified in this article are not regulated by the sectoral legislation of the Kyrgyz Republic, then the taxpayer has the right to establish methods, procedures, rules, as well as technological standards for waste and losses of raw materials and materials in the process of production of goods, in tax policy.
Article 176. Method of tax accounting of income and expenses
1. A taxpayer determines income and expenses for the purposes of taxation on an accrual basis or on a cash basis.
2. Tax accounting of income and expenses on an accrual basis is carried out in accordance with the legislation of the Kyrgyz Republic on accounting, unless otherwise established by this Code.
3. Tax accounting of income and expenses on a cash basis is carried out in accordance with the requirementsarticle 180of this Code.
4. The transition from the accrual method to the cash method and vice versa is made by the taxpayer from January 1 of the current year, with the fact of such a transition reflected in the unified tax return for the previous year.
5. When changing the method of tax accounting of income and expenses used by the taxpayer, amendments to the accounting of income, expenses and other elements affecting the amount of tax are made by the taxpayer on January 1 of the current year so that none of the above elements is omitted or taken into account twice.
6. Barter transactions, the transfer of the rights of a creditor in relation to taxes are recognized as the sale of goods, works, services at applicable prices with the obligatory registration of these transactions with invoices.
7. For the purposes of taxation, income and expenses of taxpayers do not include the results of revaluation or depreciation of assets and liabilities, including through discounting of cash flows, carried out in accordance with the legislation of the Kyrgyz Republic on accounting.
8. If the same income is provided for in several income items, then such income is subject to taxation only once. If the same expenses are provided for in several items of expenses, then such expenses are deductible from income only once. No income or profit can be taxed twice and no expenses can be deductible twice.
Article 177. Tax accounting documents
1. Tax accounting documents are:
1) primary accounting document, including an accountant's certificate;
2) tax accounting registers;
3) calculation of the tax base;
4) tax reporting.
2. A document confirming the date, amount and nature of income or expense, as well as participants in the transaction, is recognized as a primary accounting document.
3. The form and procedure for filling in the primary accounting document by the taxpayer shall be established in relation to:
1) invoices, cashier's checks, sales receipts, purchase acts, receipt and expenditure cash orders and other documents - by the Cabinet of Ministers;
2) payment documents - by the National Bank and business practices applied in banking practice;
3) other primary accounting documents not established in accordance with paragraphs 1 and 2 of this part, as well as tax accounting registers - by the tax policy of the taxpayer.
4. Tax accounting registers are designed to systematize and accumulate information contained in primary documents accepted for accounting, analytical tax accounting data, to be reflected in the calculation of the tax base.
Tax accounting registers are maintained in the form of special forms on paper, in electronic form and/or on any other media.
5. Forms of tax accounting registers and the procedure for reflecting in them analytical data of tax accounting, data of primary accounting documents are developed by the taxpayer independently and are established by the annexes to the tax policy of the taxpayer.
6. Forms of tax accounting registers for determining the tax base, which are documents for tax accounting, must contain the following details:
1) the name of the register;
2) period and date of compilation;
3) transaction meters in kind and/or in monetary terms;
4) the name of business transactions;
5) the signature and full length of the signature of the person responsible for compiling the indicated registers.
7. The correctness of the reflection of business transactions in tax accounting registers is ensured by the persons who compiled and signed them.
Correction of an error in the tax accounting register must be substantiated and confirmed by the signature of the responsible person who made the correction, indicating the date and justification for the correction made.
8. When conducting tax control, a small business entity is not required to submit other documents, in addition to primary tax documents, tax accounting registers, calculation of the tax base and tax reports.
9. Tax accounting documents are drawn up by the taxpayer in the state or official language.
If there are other accounting documents drawn up in a foreign language, at the request of the tax authority, the taxpayer is obliged to ensure the translation of such documents into the state or official language.
10. Upon liquidation of an organization, as well as upon termination of the activities of an individual entrepreneur after being excluded from the state register, tax accounting documents may be destroyed, with the exception of documents subject to submission to the state archive.
Article 178. Invoice. Invoice issued by the VAT taxpayer
1. An invoice is a tax document drawn up by a taxpayer when selling goods, rendering services and performing work.
2. The invoice shall be issued in the form of an electronic document in accordance with the requirements of the tax legislation of the Kyrgyz Republic and the legislation of the Kyrgyz Republic on electronic management and electronic signature, except for the cases provided for by this article.
3. If it is impossible for a taxpayer to issue an invoice in the form of an electronic document in cases established by the Cabinet of Ministers, such a taxpayer has the right to issue an invoice on paper in three copies, followed by the issuance of an electronic invoice within the time and procedure established by the Cabinet of Ministers.
4. A taxpayer who has drawn up an invoice on paper must submit one copy of the invoice to the tax authority at the place of current tax accounting:
1) a VAT taxpayer - together with a VAT report for the tax period;
2) a non-VAT taxpayer - no later than the 25th day of the month following the month in which the paper invoice was issued.
5. The taxpayer has the right not to draw up an invoice when selling goods, rendering services and performing work to the population, provided that settlements are made by means of cash registers in accordance with this Code.
Under the terms of this part, the taxpayer is obliged to issue an invoice at the request of the buyer.
6. When a taxpayer supplies goods, performs work and renders services provided for in paragraph 5 of this article, an invoice shall be issued as a single invoice no later than 10 business days of the month following the previous month.
7. VAT taxpayer, with the exception of a foreign organization specified in part 4article 28of this Code is obliged:
1) draw up invoices in accordance with the requirements of this Code;
2) keep records of invoices for deliveries and purchased material resources.
8. When adjusting the amount of the taxable supply, an additional invoice is issued in the manner determined by the Cabinet of Ministers.
9. An invoice, except for an invalid one, serves as the basis for the VAT taxpayer to accept VAT amounts on acquired material resources for offset in the manner prescribed by this Code.
10. The form of an invoice, the procedure for its execution and application, as well as the procedure for the formation and circulation of an invoice in the form of an electronic document are established by the Cabinet of Ministers.
11. A taxpayer not specified in part 7 of this article shall issue invoices:
1) on a voluntary basis;
2) without fail - within the time limits established by the Cabinet of Ministers.
1. A small business entity that is not registered for VAT has the right to keep records of income and expenses in accordance with the cash method.
2. An entity whose revenue for the last 12 consecutive months exceeds 8,000,000 soms, excluding revenue from supplies exempt from VAT, loses the right to use the cash method of accounting from the first day of the year following the given calendar year.
3. A small business entity, the amount of revenue of which did not exceed the amount established by part 2 of this article, has the right to switch to another accounting method from the first day of the next calendar year.
Article 180. Cash method of accounting
1. Cash method of accounting - a method of accounting for income and expenses, in accordance with which income is recognized on the date of receipt of payment, and expenses - on the date of payment of funds.
2. If, instead of payment in cash, the taxpayer receives other property, property rights, results of works or services, income is recognized on the date of transfer of property, property rights specified in the act of transfer of property or property rights, as well as on the date of acceptance of works or services specified in act of work performed or services rendered.
When offsetting mutual claims, income is recognized as of the date when one party to the transaction receives a document confirming the intention of the other party to offset mutual claims from the other party to the transaction.
3. If instead of paying cash, the taxpayer transfers other property, property rights, results of works or services, the expense is recognized on the date of transfer of property or property rights specified in the act of transfer of property or property rights, as well as on the date of acceptance of works or services specified in act of work performed or services rendered.
When offsetting mutual claims, an expense is recognized as of the date when one party to the transaction receives an application for mutual offset from the other party to the transaction.
4. Acquisition of property, including securities and fixed assets, is recognized as an expense on the date of transfer of ownership in respect of this property.
Article 181. Separate accounting and rules for its maintenance
1. Taxpayers carrying out activities for which this Code provides for different conditions of taxation are required to keep separate records of objects of taxation, including:
1) a taxpayer who is entrusted with the obligation to keep records in accordance with a simple partnership agreement in relation to his own activities and the activities of a simple partnership;
2) a taxpayer who is entrusted with the obligation to keep records in accordance with the trust management agreement in relation to his own activities and the activities of managing the property of the founder of the trust management;
3) a taxpayer operating under various tax regimes;
4) a taxpayer carrying out activities subject to various taxation conditions.
2. Separate accounting is maintained by taxpayers on the basis of accounting data.
3. When distributing expenses between types of activity, the taxpayer has the right to choose any of the indicators corresponding to this type of activity:
1) proceeds from sales;
2) direct costs;
3) floor space.
Expenses are distributed in proportion to the shares of the selected indicator attributable to each of the types of goods, work, services.
The allocation of expenses between activities subject to different taxation conditions should be established in the tax policy of the taxpayer.
If the indicator chosen for the distribution of expenses is not established by the taxpayer in accordance with this article, the authorized tax body has the right to independently distribute the taxpayer's expenses using any indicator established by this article.
Income and expenses attributed to a certain type of activity must be confirmed by accounting documentation in accordance with the requirements of this Code.
Article 182. Features of accounting for financial lease
1. The cost of fixed assets transferred and / or received for financial lease is determined at the time of the conclusion of a financial lease agreement or an Ijara Muntahiya Bittamlik agreement in accordance with Islamic finance.
2. For the purposes of taxation, financial lease is recognized as the purchase of fixed assets by the lessee.
3. The lessee is considered as the owner of fixed assets, and lease payments - as payments on a loan provided by the lessor to the lessee.
Article 183. Preferential types of industrial activity subject to preferential taxation
1. The Cabinet of Ministers no more than once every 5 years approves the list of preferential types of industrial activities carried out on the territory of preferential settlements and subject to preferential taxation.
The re-approval of the list of preferential types of industrial activity subject to preferential taxation is carried out on the basis of an analysis of the effectiveness of the benefits provided for the development of the settlement.
In doing so, the list includes:
1) all types of industrial production based on innovative technologies;
2) light and food industries;
3) electric power industry;
4) processing of agricultural products;
5) assembly production;
6) any export-oriented production.
2. Unless otherwise established by this article, the decision to grant tax benefits within the territory of a particular preferential settlement to an enterprise engaged in a preferential type of industrial activity is made on the basis of an investment agreement approved by a resolution of representative bodies of local self-government. Investment agreements are developed by the authorized body in the field of attracting investments.
Local self-government bodies of a preferential settlement conclude an investment agreement for 5 years with the establishment of a standard that takes into account the volume of investments, the amount of proceeds from the sale of products and the total amount of income tax paid.
In the event that the standards established in the investment agreement are met, local governments have the right to extend the validity of the concluded investment agreement for the next 5 years.
If the conditions of the investment agreement are not met, the taxpayer loses the right to preferential taxation and pays taxes for the entire period of the investment agreement.
3. Unless otherwise established by this article, the tax benefits provided shall apply to newly created enterprises and do not apply to their separate subdivisions located outside the settlement where they have been granted benefits.
4. Tax benefits within the territory of an administrative-territorial unit, which has a special status in accordance with the legislation of the Kyrgyz Republic, are provided to taxpayers who have tax registration with the tax authorities of an administrative-territorial unit, which has a special status in accordance with the legislation of the Kyrgyz Republic, and who carry out activities provided for by part 1 of this article, on the territory of this administrative-territorial unit, without requiring the conclusion of an investment agreement specified in part 2 of this article, with the exception of their separate subdivisions located outside the territory of the administrative-territorial unit, where they were granted benefits.
Chapter 22. General Provisions
Article 184. Concepts and terms used in this section
For the purposes of this section, the following concepts and terms are used:
1) prize - any type of income, as a prize or cash payments, received by a taxpayer from participation in games, including gambling, lotteries, drawings, contests, competitions, olympiads, festivals and other similar events;
2) income - an increase in assets, the receipt of material assets having a monetary value, and / or the receipt of material benefits, as well as a decrease in the obligations of a taxpayer;
3) dependent - a close relative of the taxpayer, living at the expense of his income, having no income.
(As amended by the Law of the Kyrgyz Republic datedJune 30, 2022 No. 51)
1. An income tax payer is:
1) an individual who is a citizen of the Kyrgyz Republic and receives income;
2) a resident individual who is not a citizen of the Kyrgyz Republic, but has a residence permit in the Kyrgyz Republic or the status of kairylman, who receives income;
3) a resident individual who is not a citizen of the Kyrgyz Republic and does not have a residence permit or kairylman status, who receives income from sources in the Kyrgyz Republic;
4) a non-resident individual who is not a citizen of the Kyrgyz Republic, receiving income from a source in the Kyrgyz Republic.
2. Unless otherwise provided by this Code, when paying income to an individual, the tax agent shall calculate, withhold and pay the amount of income tax to the budget.
3. An individual entrepreneur is not an income tax payer, except for the case when this individual entrepreneur is a tax agent.
Article 186. Object of taxation
1. The object of taxation of income tax is the implementation of economic activity, with the exception of entrepreneurial activity, as a result of which income is received:
1) from a source in the Kyrgyz Republic and/or from a source outside the Kyrgyz Republic - for a citizen of the Kyrgyz Republic;
2) from a source in the Kyrgyz Republic and / or from a source outside the Kyrgyz Republic - for a resident individual who is not a citizen of the Kyrgyz Republic, but has a residence permit in the Kyrgyz Republic or the status of kayrylman;
3) from a source in the Kyrgyz Republic - for a resident individual who is not a citizen of the Kyrgyz Republic and does not have a residence permit or kayrylman status;
4) from a source in the Kyrgyz Republic - for an individual non-resident of the Kyrgyz Republic, with the exception of an individual non-resident of the Kyrgyz Republic who is an employee of a branch and / or representative office of a domestic organization registered outside the Kyrgyz Republic.
2. Imposition of income tax on income received from sources in the Kyrgyz Republic is carried out regardless of the place of payment of income, including payment of income outside the territory of the Kyrgyz Republic.
3. The amount of profit of an individual registered or obliged to register as an individual entrepreneur is not subject to income taxation, provided that he fulfills tax obligations corresponding to the chosen tax regime, if such obligations are provided for by this Code.
1. The tax base for income tax is the income calculated as the difference between the total annual income received by the taxpayer for the tax period, reduced by the amount of non-taxable income, and the deductions provided for by this section, unless otherwise provided by this section.
2. If the amount of wages paid by the employer for the worked calendar month does not exceed the amount of the minimum estimated income established in accordance with this article, the amount of the minimum estimated income shall be taken as the tax base.
3. The minimum estimated income per month for the next calendar year is determined by districts and cities of the Kyrgyz Republic in the amount of 60 percent of the average monthly salary of employees for the previous year based on the data of the statistical agency in the manner established by the Cabinet of Ministers.
The amount of the minimum estimated income is subject to official publication no later than November 1 of the current year.
If the amount of the minimum estimated income for the next calendar year is not established in the manner prescribed by this Code, the amount of the minimum estimated income of the previous year is applied.
4. The requirements of paragraph 2 of this article shall not apply to wages of employees paid:
1) at the expense of budgetary funds;
2) concurrently;
3) junior service personnel;
4) employees of homeowners associations, condominiums, housing construction, garage, agricultural and gardening cooperatives;
5) disabled people of I, II and III groups;
6) persons working during the period of serving a sentence in places of deprivation of liberty or in a settlement.
5. For the purposes of taxation, janitors, cleaners, janitors, orderlies, laboratory assistants, stokers, trainees, apprentices, watchmen are recognized as junior service personnel.
6. In case of incomplete use of working time for employees, the minimum estimated income is applied by the employer in proportion to the time actually worked:
1) receiving disability and childbirth benefits;
2) working part-time;
3) on vacation, including without pay;
4) newly hired or dismissed, who have worked for less than a month.
The tax period for income tax is a calendar year.
Chapter 23. Aggregate annual income and other income
Article 189. Composition of the total annual income
1. The total annual income of a tax period includes all types of income received by a taxpayer in this tax period, both in cash and in kind, in the form of work, services, including:
1) the employee's income, including:
a) wages, including remuneration, guarantee, compensation and other payments provided for by the labor legislation of the Kyrgyz Republic;
b) received by the employee as labor compensation:
- products;
- work performed in the interests of the employee;
- services rendered to the employee;
c) payment by the employer for the cost of goods, works, services received by the employee from third parties;
d) the amount of insurance premiums paid by the employer under the insurance contract for its employees;
2) income received in the form of material benefit;
3) the value of an asset received free of charge, including a virtual asset;
4) interest income, income under an insurance contract, including under the Islamic principles of insurance, except for non-taxable income and previously taxed at the source of income in the Kyrgyz Republic;
5) dividends;
6) proceeds from the sale of movable and immovable property, minus the cost of its acquisition;
7) proceeds from the sale of a share, a debt security, a share in an organization, a share of a partner under a Sharika/decreasing Musharaka agreement in accordance with Islamic finance, minus the cost of their acquisition;
8) a subsidy;
9) income received in the form of compensation for moral damage;
10) pension;
11) scholarship;
12) allowance;
13) income received in the form of winnings;
14) income from the termination of a taxpayer's obligation arising as a result of:
a) debt forgiveness by the creditor;
b) writing off the obligation due to the expiration of the limitation period established by the Civil Code of the Kyrgyz Republic;
c) fulfillment of a taxpayer's obligation, including a tax obligation, by a third party;
15) the sum insured (compensation) under the insurance contract;
16) royalties;
17) income paid from accumulative types of insurance (interest income under an insurance or reinsurance agreement);
18) the amount of excess proceeds from the sale of virtual assets over the cost of their acquisition;
19) income in the form of remuneration and compensation received for participation in the management of the organization;
20) other types of taxable and non-taxable income.
2. Income expected to be received but not actually received is not income and is not included in the total annual income.
3. Undistributed profit of the bank, aimed at increasing the authorized capital, without paying dividends, is not a payment of income and does not entail a tax liability.
Article 190. Income received in the form of material benefit
1. The composition of the total annual income includes income from the receipt of the following types of material benefits:
1) provision of an interest-free loan or credit, Islamic financing, as well as a loan, credit, Islamic financing at interest income below the discount rate of the National Bank at the time of debt formation;
2) provision of goods free of charge;
3) provision by the employer of a discount when selling goods to an employee.
2. Income from material benefit in granting a loan is the amount of the loan multiplied by the discount rate of the National Bank, calculated on a monthly basis during the period of using the loan.
3. Income from material benefit when providing a loan, credit, Islamic financing is a positive difference between the product of the amount of the loan, credit, Islamic financing by the discount rate of the National Bank on the date of receipt of the loan, credit, Islamic financing and the product of the amount of the loan, credit, Islamic financing by the interest rate set by the entity that provided the loan, credit, Islamic finance.
4. Income from material benefits when goods are provided free of charge is the book value of the goods provided.
5. Income from material benefits when providing a discount is a positive difference between the book value of the goods and the cost of the actual sale.
6. The obligation to calculate and pay income tax on income received in the form of material benefit shall be borne by the taxpayer independently, with the exception of material benefit provided to the employee by the employer.
Section 191. Income Tax Benefits
1. The following categories of taxpayers are exempt from paying income tax:
1) participants of the Great Patriotic War;
2) servicemen who took part under interstate agreements in the war in Afghanistan and other countries;
3) persons awarded orders and medals of the USSR for selfless work and impeccable military service in the rear during the Great Patriotic War;
4) participants in the Batken events;
5) persons who took part in the liquidation of the accident at the Chernobyl nuclear power plant;
6) widows or widowers of servicemen who died in the Great Patriotic War;
7) persons awarded the highest degree of distinction of the Kyrgyz Republic "Kyrgyz Respublikasynyn Baatyr".
The exemption from income tax provided for by this part shall not apply to income received from the sale of movable and/or immovable property provided for by part 6 of this article.
2. The following incomes of socially unprotected categories of taxpayers are not subject to income tax:
1) income of persons with disabilities received in the form of:
a) payment for technical means for the disabled;
b) payment for disability prevention and rehabilitation;
c) payments for the maintenance of dogs - guides for the disabled;
d) amounts or property received from trade union bodies;
2) income of disabled citizens, members of low-income and low-income families received in the form of money and property from trade union bodies;
3) the value of assets, including medicines, medical and social services, food, meals, basic necessities, personal hygiene, received free of charge from the state, non-profit organizations by persons in need of social rehabilitation or adaptation:
a) refugees
b) seriously ill;
c) unemployed;
d) orphans;
e) persons returning from places of detention;
f) other persons with incomes below the subsistence level.
3. The following income received by a taxpayer in the form of:
1) benefits established by the legislation of the Kyrgyz Republic;
2) scholarships and pensions established by the legislation of the Kyrgyz Republic, as well as scholarships paid by non-profit organizations of the Kyrgyz Republic;
3) payment for compensation for harm provided for by the legislation of the Kyrgyz Republic and / or a court decision;
4) payments and donated property paid from the reserve fund of the President, the reserve fund of the Toraga of the Jogorku Kenesh, the fund of the deputy of the Jogorku Kenesh and the reserve fund of the Cabinet of Ministers;
5) the amount received free of charge due to force majeure circumstances by decision of the Cabinet of Ministers, local keneshes, non-profit organizations;
6) scholarships and lump-sum monetary rewards paid to champions and prize-winners, as well as those who have taken other places, their coaches and doctors, based on the results of participation in the Olympic, Paralympic and Asian Games, in the World Championships, Asia at the expense of the budget;
7) humanitarian aid;
8) winnings, the value of which does not exceed 10 calculated indicators, as well as winnings from participation in gambling, stimulating lotteries / promotions aimed at encouraging citizens to demand cashier's checks when making cash settlements carried out by authorized state bodies;
9) prizes from participation in international competitions, festivals;
10) prizes awarded by international organizations (foundations);
11) refundable insurance premiums and redemption amounts, as well as insurance amounts and compensation in the event of an insured event under an insurance contract concluded by an individual not related to entrepreneurial activities;
12) amounts received for blood donation from other types of donation provided for by the legislation of the Kyrgyz Republic;
13) vouchers to health resorts, rest homes, boarding houses, sanatoriums, children's health centers received from trade union bodies or at the expense of funds for the rehabilitation of employees in accordance with the legislation of the Kyrgyz Republic on state social insurance;
14) amounts of compensation payments and benefits related to the death and / or bodily injury of military personnel, employees of national security agencies, law enforcement agencies, civil servants in the performance of their official duties, from the state budget.
4. The following income of a taxpayer received in the course of labor activity is not subject to income tax:
1) pensions, benefits, state social insurance contributions, compensation for harm, allowances and district coefficients established for work in high mountains and remote hard-to-reach areas, if the employer is required to make these payments in accordance with the legislation of the Kyrgyz Republic;
2) the amount of compensation to an employee, a member of the executive body, a member of the board of directors or the supervisory board of travel expenses, as well as expenses incurred by members of the organization's management body in the performance of their duties:
a) on the way to the destination and back - according to the submitted documents;
b) for renting a dwelling - according to the submitted documents;
c) daily allowance - within the limits established by the Cabinet of Ministers.
In the absence of the documents specified in subparagraphs "a" and "b" of this paragraph, the amounts of compensation for travel expenses are subject to exemption from taxation within the limits established by the Cabinet of Ministers;
3) the cost of mandatory medical examination and treatment and preventive care for employees, including the cost of laboratory tests paid by the employer and vaccination of employees for diseases whose pandemic nature is established in accordance with the legislation of the Kyrgyz Republic on emergency situations;
4) insurance premiums under contracts of compulsory insurance of their employees, as well as payments under such contracts;
5) the cost of employee training provided forarticle 220of this Code;
6) the cost of a New Year's gift for children (dependants) of an employee under 14 years of age, in the amount of not more than 10 calculated indicators for each child;
7) the cost of special clothing, special footwear, personal protective equipment, soap, disinfectants; the cost of milk and therapeutic and preventive nutrition of workers employed in work with harmful or dangerous working conditions in accordance with the list of such work and in accordance with the norms established by the legislation of the Kyrgyz Republic;
8) amounts received free of charge by close relatives of a deceased employee or an employee in connection with the death of a close relative;
9) remuneration of labor of citizens employed in paid public works organized by the bodies of the employment service;
10) wages, bonuses, compensations and other compensation and incentive payments to employees of religious organizations;
11) income of military personnel, employees of the authorized state body in charge of internal affairs, employees of institutions and bodies of the penitentiary system, employees of the authorized state body in the field of customs in the form of monetary allowance and compensation instead of food rations;
12) monetary allowance of employees of the diplomatic service of the Kyrgyz Republic, civil servants and other employees - citizens of the Kyrgyz Republic working in foreign institutions of the Kyrgyz Republic, as well as representative offices of state bodies of the Kyrgyz Republic in foreign states or international organizations located abroad.
5. The following income from operations related to family relations is not subject to income tax:
1) alimony received in accordance with the legislation of the Kyrgyz Republic;
2) any income from the transfer of property between spouses or between former spouses resulting from a divorce;
3) the value of property, works, services received by an individual from close relatives by way of inheritance or donation, with the exception of property, works, services received in the course of entrepreneurial activities.
6. The income received from the sale of the following is not subject to income tax:
1) a motor vehicle owned by the right of ownership for more than one year from the date of acquisition;
2) real estate classified as housing stock in accordance with the data of the body of the unified system of state registration of rights to real estate and owned by the taxpayer for more than 2 consecutive years from the date of acquisition of this real estate;
3) agricultural products received by the taxpayer from his household plot;
4) movable property acquired and used for own needs.
7. The following income of a taxpayer from other activities is not subject to income tax:
1) interest on a deposit in a bank of the Kyrgyz Republic;
2) interest income and income from the growth of securities received by the owner of securities listed on the stock exchanges on the day of receipt of income in the highest and next to the highest listing category;
3) income under the Mudaraba agreement in accordance with Islamic finance;
4) a dividend received by a resident individual, with the exception of a dividend received from participation in a foreign organization;
5) the amount of the return in the amount of the contributed share or share of the participant or from equity securities;
6) the value of shares (stakes) additionally received by a member of the organization, distributed among the participants of the organization by decision of the general meeting, or the difference between the par value of new shares received in exchange for the original ones, and the par value of the initial shares of the shareholder in the distribution of shares (stakes) among the participants of the organization in connection with an increase in the authorized capital of this organization, including at the expense of the property of the organization;
7) amounts received by an individual from entrepreneurial activities and remaining at his disposal after paying income tax;
8) amounts received by an individual from the funds of election funds of candidates, political parties and from the funds of referendum groups during the period of election campaigns, referendum campaigns, for exercising the powers of an authorized representative, observer, proxy, representative of a candidate or a political party in election commissions, and also the provision of campaigning services directly related to the conduct of election campaigns, referendum campaigns.
(As amended by the Law of the Kyrgyz Republic datedJune 30, 2022 No. 51)
Article 192. Date of occurrence of income
For the purposes of this chapter, the date on which income arises is:
1) when receiving income in cash - the date of payment of the amount of income, including the transfer of income to the accounts of the taxpayer in banks or, on his behalf, to the accounts of third parties;
2) upon receipt of income in the form of goods - the date of transfer of ownership of the goods;
3) when receiving income in the form of work, services - the date when all or part of the work is completed or the service is provided;
4) when receiving income in the form of material benefit:
a) for a loan or credit received - the date of payment by the taxpayer of the amount of payments and / or interest in accordance with the loan or credit agreement;
b) for the received loan - the last day of each month of using the loan;
c) for the received and/or purchased goods - the date of receipt and/or purchase of the goods;
5) upon termination of the obligation of the taxpayer - the date of termination of the obligation.
Chapter 24. Deductions from comprehensive income to determine the tax base
Article 193. General provisions
1. Unless otherwise provided by this section, a taxpayer shall be entitled to the following deductions:
1) standard deductions;
2) social deduction;
3) property deduction.
2. The standard deduction applies to all categories of taxpayers, except for a non-resident individual.
3. Social and property deduction is applied for:
1) a citizen of the Kyrgyz Republic;
2) a resident individual who is not a citizen of the Kyrgyz Republic, but has a residence permit in the Kyrgyz Republic or the status of kairylman.
4. The taxpayer has the right to deductions in the tax period to which such deductions relate.
Article 194. Standard deductions
The standard deductions are:
1) from a personal deduction - in the amount of 6.5 calculation indices for each month of the tax period;
2) from the deduction for the taxpayer's dependents - in the amount of one calculation index for each dependent for each month of the tax period;
3) from the deduction of deductions for state social insurance, with the exception of deductions for state social insurance on income not subject to income tax, in accordance with this Code;
4) from the deduction of contributions to a non-state pension fund - no more than 8 percent of the tax base of the taxpayer.
1. The taxpayer has the right to receive a social deduction for the education of the taxpayer and his dependents, whose age does not exceed 24 years.
2. The amount of the deduction for preschool, school education, primary, secondary and higher vocational education is set equal to the amount of payment made by the taxpayer to the educational organization of the Kyrgyz Republic, licensed by the authorized state body, or to the board of trustees, and confirmed by documents, but not more than 10 percent of the taxpayer's tax base, excluding education deductions, and for taxpayers with three or more dependents, no more than 25 percent of the taxpayer's tax base, excluding education deductions.
3. The right to a social deduction, established by part 1 of this article, is granted upon filing a single tax return on the basis of a written application of the taxpayer and documents confirming the expenses incurred. In this case, only one taxpayer is entitled to the deduction.
4. If the amount of the social deduction exceeds the amount of the restriction provided for in paragraph 2 of this article, this excess is not subject to deduction in the following tax periods.
Article 196. Property deduction
1. In the event that the subject of the agreement is the acquisition and / or construction of real estate related to the housing stock, the taxpayer has the right to receive a property deduction within the amount actually directed by the taxpayer to pay off interest expense under a loan agreement and / or a mortgage loan with a bank, and/or under a housing loan, an Islamic finance agreement, a lease-to-purchase agreement for participants in a public housing program.
2. The amount of the property deduction provided for by paragraph 1 of this article may not exceed 2,300 calculation indices per year.
3. A property deduction is provided to a taxpayer when he submits a single tax return based on a written application of the taxpayer and documents confirming the fact that the taxpayer has paid money to pay off the interest expense on a loan and / or mortgage loan with a bank, and / or on a housing loan or agreement under Islamic finance, or a lease-to-purchase agreement for participants in the public housing program.
4. The property deduction provided for by this article shall not apply when the costs of construction or acquisition by a taxpayer of a residential house, apartment, room or share in them, including under a lease with a buyout agreement for participants in the state housing program, are paid free of charge another entity that is not a close relative of the taxpayer, as well as if the transaction for the acquisition of such property is made between individuals who are related parties.
Chapter 25. Income tax rate. The procedure for calculating income tax
1. The income tax rate is set at 10 percent, unless otherwise provided by this article.
2. The income tax rate is set at 5 percent for employees:
1) taxpayers registered and operating in preferential border settlements;
2) taxpayers specified in part 4article 183of this Code;
3) a resident and directorate of the High-Tech Park, with the exception of employees providing maintenance and protection of buildings, premises, land plots.
Article 198. Calculation of income tax
Income tax is calculated by multiplying the income tax base by the income tax rate.
Article 199. Procedure for calculation, term and place of payment of income tax
1. An income taxpayer shall make a final calculation and pay income tax before the date of submission of a single tax return established by this Code. The final amount of income tax is determined as the difference between the calculated amount of tax and the amount of tax withheld by the tax agent, unless otherwise provided by this article.
2. The amount of income tax of the taxpayer, calculated by the withholding agent, based on the minimum estimated income in accordance with the requirements of part 3article 187of this Code is final and not subject to recalculation.
3. Income tax is paid at the place of registration and/or accounting registration of the taxpayer.
Chapter 26. Fulfillment of a tax obligation by a tax agent for income tax
Article 200. Tax liability of the employer
1. The payment of income to an individual who is in an employment relationship with the source of income leads to the employer's obligation to act as a tax agent as a source of income, unless otherwise provided by this section.
If the calculation of the amount of income tax requires documents confirming the right to deduction and / or exemption from tax, and the taxpayer has not provided these documents, the tax agent shall calculate the amount of income tax without taking into account the specified deduction and exemption.
2. If a taxpayer submits documents confirming the right to a deduction and/or exemption that affect the amount of income tax for the previous year no later than the date on which a tax agent submits a single tax return for that year, as provided for by this Code, the tax agent is obliged to accept the documents, adjust the income tax, as well as pay the taxpayer or withhold from him the amount of the difference.
3. For the years preceding the previous period, taking into account the limitation period, income tax adjustment is carried out by an individual by submitting an updated UNT for these tax periods to the tax authority at the place of tax registration with documents confirming his right to deduction and / or exemption from income tax. tax.
4. When calculating income tax paid by an employer, the tax base is the difference between the amount of paid income and the amount of standard deductions, unless otherwise provided by this article.
5. If the amount of the employee's tax base for income tax is less than the amount of the minimum estimated income:
1) the size of the tax base for income tax is taken equal to the minimum estimated income from which income tax is withheld by a tax agent;
2) the amount of income tax withheld from the minimum estimated income is paid by the employer:
a) from the employee's salary - in the amount of income tax calculated from the actually calculated tax base;
b) from the employer's funds - in the amount of income tax calculated from the difference between the minimum estimated income and the actually calculated tax base.
To calculate the tax liability for the current month, the income tax base and the amount of the minimum estimated income are calculated by the employer on an accrual basis for the months actually worked by the employee from the beginning of the current tax period.
6. When calculating the amount of income tax withheld by a tax agent, income not subject to income tax is not taken into account.
7. Unless otherwise provided by this part, the right to make a standard deduction is granted to a tax agent only in respect of income received under an employment contract, and only if the employment relationship between the employee and the employer was valid for at least 15 days during the month, in in which the said income was paid.
If the employment relationship lasted less than 15 days, and also if the person worked part-time, the tax agent has the right to make a deduction in respect of income received under this employment contract, only in the amount of state social insurance premiums.
8. An agricultural cooperative and an agricultural trade and logistics center, as well as organizations and individual entrepreneurs engaged in production activities in the clothing and textile industry during the period until 2027, as tax agents, withhold and pay a fixed amount of income tax from the wages of employees per employee, calculated on the basis of the minimum estimated income determined in accordance witharticle 187of this Code.
The payment of income to an individual who is not in an employment relationship with him leads to the obligation for the tax agent to pay income tax to him as a source of income from the amount of such payment, with the exception of income:
1) paid upon acquisition of immovable property or a vehicle;
2) classified as non-taxable in accordance with this section;
3) paid to an individual entrepreneur;
4) paid to an individual engaged in individual labor activity on the basis of a patent.
Article 202. Procedure for the fulfillment of a tax obligation by a tax agent
1. Income tax withheld by a tax agent shall be paid to the budget no later than the 20th day of the month following the month in which the income was paid.
2. Income tax withheld by a tax agent shall be paid at the place of current tax accounting of the tax agent, and in the presence of separate subdivisions - at the place of registration of the separate subdivision.
The amount of tax payable to the budget at the location of a separate subdivision is determined based on the amount of income paid to the employees of this separate subdivision.
3. Withholding tax in the Kyrgyz Republic is calculated and paid to the budget by a tax agent, regardless of the form and place of income payment.
4. If a tax agent did not withhold or did not fully withhold tax on income paid to an individual, with the exception of payments to an individual entrepreneur, then the tax agent shall be obliged to fulfill this tax obligation and responsible for its non-fulfillment in accordance with this Code.
Article 203. Submission of reporting on income tax by a tax agent
The tax agent is obliged to submit reports on income tax to the tax authority at the place of its payment no later than the 20th day of the month following the reporting month.
Chapter 27. Features of taxation of certain categories of individuals
The following income is not subject to income tax:
1) the head, as well as the staff of the diplomatic mission and consular office of a foreign state, members of their families living with them, if they are not citizens of the Kyrgyz Republic, with the exception of income from a source in the Kyrgyz Republic, not related to the diplomatic or consular service of these individuals persons;
2) administrative, technical and service personnel of a diplomatic mission and a consular office of a foreign state and members of their families living with them, if they are not citizens of the Kyrgyz Republic, with the exception of income from a source in the Kyrgyz Republic that is not related to the work of these individuals in these representations;
3) an individual, if this person is not a citizen of the Kyrgyz Republic, working in an international organization in accordance with the norms provided for by an international treaty that has entered into force, to which the Kyrgyz Republic is a party.
Article 205. Elimination of double taxation
1. The amount of tax paid by a taxpayer in a foreign state shall be credited when calculating the tax liability for income tax in the Kyrgyz Republic in the presence of an agreement on the avoidance of double taxation concluded between the Kyrgyz Republic and a foreign state that has entered into force in the manner prescribed by law, if the amount of such income subject to taxation in a foreign state in accordance with the provisions of this agreement.
2. The amount of creditable amounts provided for by part 1 of this article must not exceed the amount of tax that would be paid in the Kyrgyz Republic at the rates applicable in its territory.
3. The procedure for offsetting amounts of income tax paid in a foreign state is established by the Cabinet of Ministers.
Chapter 28. General Provisions
Article 206. Concepts and terms used in this section
In this section, the following concepts and terms are used:
1) geological preparation of a deposit - a complex of prospecting and appraisal and exploration works, including calculation and geological and economic assessment of the deposit reserves by industrial categories;
2) mining and capital works - a complex of mining and construction works that provide opening and preparation for the development of a deposit or its part:
a) in case of open pit mining, mining and capital works include:
- carrying out and equipment of opening (capital trenches) and cut (cut trenches or pits) workings;
- removal of rocks (capital overburden) covering and enclosing a mineral deposit in dump embankments at the time the quarry is put into operation;
- works on drilling and equipment of water-reducing wells, construction of underground drainage workings, etc.
In the process of mining and capital works, mineral reserves are opened and prepared for development, which guarantee the achievement of the design capacity within 4 to 6 months of the open pit operation. When a deposit occurs at a considerable depth, mining and capital works include works that must be completed to achieve at least 15 percent of the design production capacity of a quarry;
b) in case of underground mining, mining and capital works include:
- construction and equipment of shafts, adits and chambers adjoining them, deepening of shafts, construction and equipment of chambers and workings of the near-shaft yard;
- conducting and equipping the main capital workings (crosscuts, haulage and ventilation drifts, slopes, bremsbergs, ore passes, etc.).
During the construction of a new mining enterprise, the volume of mining and capital works is predetermined by ensuring its full design production capacity or the capacity of its separate stage (when a new mining enterprise is commissioned by stages);
3) mining and preparatory works - a complex of mining and construction works for the timely reproduction of mining in mines and quarries, protection from gas-dynamic manifestations, including emissions of coal, rocks and gases, rock bursts, and additional exploration of prepared reserves. The main content of mining and preparatory work is the implementation of preparation workings that outline the excavation areas of a mining enterprise;
4) mining enterprise - an enterprise engaged in the development of mineral deposits;
5) fixed assets of mining and / or mining enterprises - produced and / or acquired property provided for by the technical design and / or feasibility study of these enterprises, including:
a) carried out and equipped capital mining and mining developments (mine shafts, adits, crosscuts, main haulage and ventilation drifts, slopes and bremsbergs, underground chambers for central and local drainage, power supply and ventilation, technological main roads of quarries, capital overburden, stripping and cutting trenches and other capital and mining developments that provide access, stripping and preparation of deposit reserves, mining equipment, process equipment, vehicles, except for cars);
b) mining and transport machines, technological equipment for the development of mineral deposits and processing of mineral raw materials, as well as other equipment for the main and auxiliary purposes;
c) buildings and structures of the main and auxiliary purposes;
d) transport routes;
6) profit of a domestic organization from large investments - profit of a domestic organization from carrying out activities for the production and sale of goods of its own production, including the production and sale of goods obtained as a result of processing goods in the territory of the Kyrgyz Republic, using exclusively new equipment, calculated in accordance with this section if the taxpayer:
a) received for the tax period proceeds from the sale of manufactured products in the amount of at least 170,000,000 soms; and
b) monthly during the tax period pays income tax in the amount of at least 150,000 soms; and
c) has a paid authorized capital of at least 10,000,000 soms.
In this paragraph, new equipment means fixed assets imported into the territory of the Kyrgyz Republic after and not used on its territory until May 1, 2015, as well as used real estate that is the property of a domestic organization or is used by it in accordance with a financial lease (leasing) agreement ).
New equipment does not include fixed assets imported by the taxpayer after May 1, 2015 and used to expand or modernize fixed assets or a production complex acquired or manufactured by the taxpayer before May 1, 2015.
The fact of import of new equipment into the territory of the Kyrgyz Republic must be confirmed by documents issued when importing goods in accordance with the legislation of the Kyrgyz Republic in the field of customs or the tax legislation of the Kyrgyz Republic.
The taxpayer of income tax (hereinafter in this section - the taxpayer) is:
1) domestic organization;
2) a foreign organization operating through a permanent establishment in the Kyrgyz Republic;
3) a foreign organization that does not have a permanent establishment in the Kyrgyz Republic and receives income from sources in the Kyrgyz Republic;
4) individual entrepreneur.
Article 208. Features of the payment of income tax by a tax agent
Income tax obligations of a foreign organization that is not associated with a permanent establishment in the Kyrgyz Republic and receives income from a source in the Kyrgyz Republic shall be performed by a tax agent.
Article 209. Object of taxation
The object of taxation of income tax is the implementation of economic activity, as a result of which income is received:
1) by a domestic organization or an individual entrepreneur - from a source in the Kyrgyz Republic and / or from a source outside the Kyrgyz Republic;
2) a foreign organization operating through a permanent establishment in the Kyrgyz Republic, or a non-resident individual registered or obliged to register as an individual entrepreneur - from sources in the Kyrgyz Republic;
3) by a foreign organization operating without establishing a permanent establishment in the Kyrgyz Republic - from a source in the Kyrgyz Republic.
1. The tax base for income tax is the positive difference between a taxpayer's total annual income, reduced by the amount of non-taxable income, and deductible expenses in accordance with this section, calculated for the tax period.
2. Income as part of the total annual income and deductible expenses are recognized in accordance with the rules established by the legislation of the Kyrgyz Republic on accounting, taking into account the specifics provided for by this Code.
3. The tax base for a foreign organization that is not associated with a permanent establishment in the Kyrgyz Republic and receives income from a source in the Kyrgyz Republic is income without deductions.
1. The tax period for income tax is a calendar year.
2. If a taxpayer is registered after the beginning of the calendar year, the first tax period for him is the period from the date of his registration to the end of the calendar year.
In this case, the day of registration of the taxpayer is the day of his state registration with the authorized state body.
3. If a taxpayer has been liquidated or has gone through reorganization procedures before the end of a calendar year, the last tax period for him is the period from the beginning of the year to the day the liquidation or reorganization is completed.
4. If a taxpayer registered after the beginning of a calendar year is liquidated or has undergone reorganization procedures before the end of this year, the tax period for it is the period of time from the day of creation to the day of completion of liquidation, reorganization.
Article 212. Composition of the total annual income
The total annual income includes all types of income determined in accordance with the rules established by the legislation of the Kyrgyz Republic on accounting, including:
1) proceeds from the sale of goods, works, services, with the exception of proceeds from the sale of fixed assets included in the tax group for the purposes of tax depreciation;
2) proceeds from the sale of an asset not subject to depreciation, minus the cost of its acquisition;
3) income in the amount of the cost of materials or other property received during the dismantling or liquidation of the decommissioned asset;
4) income received for agreeing to restrict or terminate economic activity;
5) income in the amount of the value of an asset received free of charge, including virtual assets;
6) income from foreign currency revaluation minus loss from foreign currency revaluation;
7) interest income;
8) income received under agreements in accordance with Islamic finance;
9) dividends;
10) royalties;
11) income in the form of remuneration and compensation received for participation in the management of the organization;
12) proceeds from the sale of services for the lease of movable and immovable property;
13) proceeds from the sale of movable and immovable property not used in entrepreneurial activities, minus the cost of its acquisition, with the exception of the property of an individual entrepreneur included in a single tax declaration;
14) proceeds from the sale of shares, shares in the organization, the partner's share under the Musharakah agreement in accordance with Islamic finance, minus the acquisition cost;
15) proceeds from the sale of debt securities, excluding the coupon, minus the acquisition cost, taking into account the amortization of the discount and / or premium as of the date of sale for subjects of public interest;
16) proceeds from the sale of debt securities minus the acquisition cost for a taxpayer, except for a subject of public interest;
17) income from foreign exchange operations minus losses from foreign exchange operations;
18) subsidies;
19) the negative amount of the tax calculation for the group of depreciated assets at the end of the tax period;
20) the value of surplus assets, including waste, subject to further use;
21) income from the termination of a taxpayer's obligation arising as a result of:
a) write-off of obligations by the creditor, with the exception of the write-off of debts adopted by a separate law;
b) fulfillment of a taxpayer's obligation, including a tax obligation, by a third party;
22) income from the assignment of the right to claim a debt;
23) sum insured (compensation) under insurance contracts, except for reimbursement of sums insured for insured fixed assets;
24) the amount of doubtful liabilities;
25) excess of income over expenses received during the operation of social facilities;
26) the amount of excess proceeds from the sale of virtual assets over the cost of their acquisition;
27) other types of taxable and non-taxable income.
Article 213. Non-taxable income
1. Not subject to income tax:
1) the value of property received as a share contribution and / or contribution to the authorized capital, and / or other types of contribution of the subject to the organization in which the subject is a participant;
2) the cost of fixed assets and / or funds for capital investments in the development of its own production base, received by the organization free of charge by decision of the Cabinet of Ministers or local governments;
3) the cost of hydroelectric power plants, thermal power plants, hydraulic structures, water intake structures, mining equipment, civil defense facilities, as well as the right to use land plots received free of charge by business companies with a state stake of more than 50 percent and / or specialized organizations that use and operation of the specified objects for their intended purpose;
4) the cost of fixed assets, housing and communal facilities, roads, water supply and sewerage, electrical networks and metering devices, substations, boiler houses and heat networks, gas networks and gas metering devices received free of charge by a specialized organization that uses, operates and maintenance of these facilities for their intended purpose, regardless of its form of ownership, in accordance with the act of accepting the facility for operation;
5) payment for technological connection to the engineering and technical support networks of new construction / reconstruction / re-profiling / redevelopment and / or constructed objects, but not connected to engineering networks, received by a specialized organization, regardless of its form of ownership;
6) received by non-profit organizations:
a) membership and entry fees;
b) humanitarian aid and grants, as well as voluntary donations, provided they are used for statutory purposes;
c) the value of assets received free of charge, provided that they are used for statutory purposes;
d) payment for services for the technical maintenance of apartment buildings and buildings and structures serving them;
e) payment for services for the supply of irrigation water within the framework of the statutory activities, provided by water user associations for their members;
f) income from the provision of religious rites, rituals, ceremonies, services for organizing and conducting pilgrimages, as well as voluntary donations;
7) dividends received by taxpayers from participation in domestic organizations;
8) the value of property received by a simple partnership as a contribution of partners, as well as the value of property received from partners under a Sharika / diminishing Musharaka agreement in accordance with Islamic finance without forming an organization;
9) the value of the property accepted by the trustee for trust management;
10) income in the form of an excess of the value of own shares over their nominal value;
11) the value of shares (stakes) additionally received by a member of the organization, distributed among the participants of the organization by decision of the general meeting, or the difference between the par value of new shares received in exchange for the original ones, and the par value of the initial shares of the shareholder in the distribution of shares (stakes) among the participants of the organization in connection with with an increase in the authorized capital of this organization, including at the expense of the property of the organization;
12) profit received by the bank under the Sharika agreement in accordance with Islamic finance;
13) interest income and income from the increase in the value of securities listed on the stock exchanges on the day of sale in the highest and next to the highest listing categories.
2. The list of specialized organizations specified in paragraphs 3-5 of part 1 of this article, and the procedure for the acceptance and transfer on a gratuitous basis of the objects specified in paragraphs 2-5 of part 1 of this article, are approved by the Cabinet of Ministers.
Article 214. Adjustment of income
1. Income from the sale of goods, works, services is subject to adjustment in the following cases:
1) full or partial return of goods;
2) changes in the terms of the transaction.
The income adjustment changes the amount of the total annual income of the tax period in which the return of goods occurred or the terms of the transaction changed.
2. Income from the sale of fixed assets subject to depreciation, as well as insurance payments received under insurance contracts for these fixed assets, are not included in income from the sale of goods, but are taken into account when determining the tax value of the group in accordance with this section.
Article 215. Compensable deductions
1. If previously deducted expenses, losses or bad debts are reimbursed, then the amount received becomes income for the tax period in which the reimbursement was made.
2. If reserves in respect of which a deduction was previously made in accordance with this section are reduced, such reduction is either included in income or reduces expenses in accordance with the legislation of the Kyrgyz Republic on accounting.
Article 216. Income and deductions under long-term contracts
1. For the purposes of this article, a long-term contract means a contract for production, installation or construction, or for the provision of related services, that is not completed within the tax period in which the contractual work was started, except for contracts that are estimated to be due be completed within 12 months of the contract start date.
2. When a taxpayer uses the accrual method to determine income and expenses, income and deductions relating to long-term contracts are taken into account during the tax year on the basis of the percentage performance of the contract.
The performance portion of a contract is determined by comparing the costs incurred up to the end of the tax year with the total costs of the contract.
3. When a taxpayer applies the simplified method of accounting for determining income and expenses, income and deductions relating to a long-term contract are determined based on the actually performed and paid works and services during the tax year.
Chapter 30. Expenses subject to deduction from the total annual income
Article 217. Deductions of expenses related to income generation
1. Unless otherwise provided by this Code, a taxpayer shall have the right to deduct from the total annual income (hereinafter referred to as deduction in this section) only documented expenses related to the receipt of income in accordance with this Code.
2. Deferred expenses are deductible in the tax period to which they relate.
3. If the same costs are provided for in several articles that establish costs that are deductible in accordance with this section, then such costs are deductible only once.
4. The specifics of determining taxable expenses for certain categories of taxpayers or expenses incurred in connection with special circumstances are established by the provisions of this section.
Expenses of a taxpayer engaged in production activities are subject to deduction within the technological norms of losses of raw materials and materials in the process of production of goods established by the tax policy of the taxpayer.
1. Expenses related to business trips of officials of the taxpayer, including employees, members of the executive management body and members of the board of directors or the supervisory board are deductible.
2. Expenses related to business trips subject to deduction include:
1) actually incurred expenses for travel to the place of business trip and back, including payment of expenses for reservation;
2) actually incurred expenses for accommodation, including the payment of expenses for the reservation;
3) per diems paid for the time spent on a business trip within and outside the Kyrgyz Republic, within the limits established by the Cabinet of Ministers.
3. Representation expenses subject to deduction include expenses for transport support and hotel services for participants in the organization and members of its management bodies in the performance by these persons of the functions provided for by the charter of the organization.
Article 220. Deduction of expenses for education
1. Expenses of a taxpayer for employee training include expenses aimed at training, advanced training and retraining of personnel.
2. Expenses referred to in paragraph 1 of this Article shall be deductible if the training:
1) contributes to the acquisition and/or advanced training of an employee within the framework of the taxpayer's activities; and
2) a person who has an employment relationship with a taxpayer and works full time passes; and
3) is carried out:
a) a domestic organization licensed by an authorized state body in the field of education;
b) by a foreign organization in person or remotely if the taxpayer withholds tax as a source of income.
§ 221 Deductions for interest expenses
1. Paid interest expenses are deductible, subject to the restrictions provided for in this article, if the amount of the debt was used for economic activity.
2. Interest expenses paid in connection with the acquisition or creation of depreciable fixed assets, or associated with expenses that affect the change in their value before they are put into operation, are not subject to deduction from the total annual income, but increase their value.
1. The taxpayer's expenses for innovation activities are deductible. Innovation activities include:
1) research work;
2) development work;
3) design and survey work;
4) work on the introduction of scientific and technological achievements;
5) work on the implementation of application software packages;
6) work on the introduction of information and communication technologies.
2. Deductions of expenses, provided for by paragraph 1 of this article, related to the acquisition and/or production of fixed assets, shall be made in the manner established by this Code in relation to fixed assets.
Article 223. Reserve for geological exploration
1. A mining enterprise has the right to make contributions to the reserve for geological exploration within the boundaries of mining and geological allotments.
2. The amount of the reserve is determined by the taxpayer in the amount not exceeding 15 percent of the tax base for income tax for the reporting period, calculated without taking into account the deduction provided for by this article.
3. The amount of contributions to the reserve is deductible.
4. The amount of the reserve for geological exploration within the boundaries of the mining and geological allotment, not used by the taxpayer within 5 years from the last date of the tax period in which the amount of the reserve is recognized as a deduction, is recognized as income.
Article 224. Cost of fixed assets, intangible assets and inventories
1. The initial cost of fixed assets includes the actual costs of their acquisition, including interest expenses associated with the acquisition and production of fixed assets for own use; the costs of manufacturing, installation, installation and bringing them to a state in which they are suitable for use; customs duties and fees, taxes, with the exception of VAT subject to offset, expenses for insurance of fixed assets during transportation and other expenses that increase their value, except for the amounts of taxes included in expenses for which the taxpayer is entitled to deductions in accordance with this Code.
2. The cost of fixed assets changes in cases of reconstruction, expansion, modernization, technical re-equipment, partial liquidation of the relevant facilities.
3. When an organization receives fixed assets as a contribution to the statutory fund, as well as to operational management, economic management, the initial cost of these funds is the value not lower than the value reflected in the accounting records of the transferring party, but not higher than the market value of these fixed assets.
In case of gratuitous receipt of fixed assets, the initial cost is determined according to the data of the act of acceptance and transfer of the named funds, but not lower than their book value.
4. The book value is assumed to be zero in the following cases:
1) upon receipt of the donated objects specified in points 2-4 of part 1article 213of this Code;
2) upon receipt by non-profit organizations of property in the form of:
a) membership and entry fees;
b) humanitarian aid and grants;
c) donated assets.
5. The initial cost of intangible assets includes the costs of their acquisition and / or creation, including interest costs and costs of bringing them to a state in which they are suitable for use.
The cost of intangible assets contributed by the founders on account of their contributions to the authorized capital of the organization is determined by agreement of the parties in compliance with the requirements of the legislation of the Kyrgyz Republic.
The cost of intangible assets purchased for a fee from other organizations and individuals is determined based on the actual costs incurred to acquire and bring these assets to a state of readiness.
The cost of intangible assets created by the organization itself is determined as the sum of the actual costs of their creation, manufacture, including the costs of acquiring inventories, labor costs, costs of third-party services, costs of paying fees associated with obtaining patents , evidence.
6. The cost of fixed assets and intangible assets is subject to deduction by calculating depreciation charges in the manner and on the terms established by this Code.
7. The cost of inventories is determined based on the price of their acquisition, including commissions paid to intermediary organizations, import customs duties and fees, indirect taxes, with the exception of VAT subject to offset, transportation costs and other costs associated with the acquisition of commodity material values.
8. The cost of fixed assets, intangible assets and inventory includes VAT on acquired material resources, which is not subject to offset.
Article 225. Depreciable fixed asset
1. A depreciable fixed asset is a fixed asset of a taxpayer, including an intangible asset that is in ownership, operational management, economic management, unless otherwise provided by this Code, put into operation and used to generate income, the value of which is 100 or more calculated indicators.
2. Immovable property owned by the right of ownership to an individual who is an individual entrepreneur is not subject to depreciation.
The sale of such property is subject to taxation in accordance with the procedure established by Section VII of this Code.
3. Land and other objects of nature use, such as water, subsoil and other natural resources, as well as inventories, objects of capital construction in progress, securities, financial instruments, uninstalled equipment, fixed assets and intangible assets that are not used are not subject to depreciation. by a taxpayer in the production and/or sale of goods, performance of work and provision of services, and property, the value of which is fully transferred in the current tax year to the cost of finished products, work performed and services rendered.
4. From the composition of depreciable property for the purposes of this section, fixed assets are excluded:
1) transferred under contracts for gratuitous use, operational management, economic management;
2) transferred to conservation;
3) under reconstruction and modernization for more than 12 months.
5. The composition of depreciable property for the purposes of this section does not include a fixed asset, the cost of which is less than 100 calculation indices. The cost of such a fixed asset is subject to deduction in the tax period in which the given fixed asset was acquired by the taxpayer.
Article 226. Classification of fixed assets and determination of the amount of depreciation charges
1. Fixed assets subject to depreciation are classified into 6 groups with the following depreciation rates:
1) Group 1: cars, computers, and equipment connected to computers, copiers, telephones, tools and inventory - 30 percent;
2) Group 2: vehicles, except for cars, machinery and equipment for all sectors of the economy, furniture, intangible assets - 25 percent;
3) Group 3: fixed assets not specified in other groups - 20 percent;
4) Group 4: aviation, railway, water and other types of vehicles, with the exception of motor vehicles - 15 percent;
5) Group 5: buildings, structures, premises - 10 percent;
6) Group 6: the taxpayer's expenses for the geological preparation of a mineral deposit, design and engineering and survey work and obtaining the rights to use subsoil, for capital mining and mining and preparation work for the purpose of subsequent extraction of minerals, as well as fixed assets of mining and / or mining enterprises put into operation and actually used in subsoil use - 50 percent. In this case, the use of a reduced depreciation rate is allowed. In subsequent tax periods, taxpayers using reduced depreciation rates are not allowed to change these reduced rates.
Capital costs for mining and preparation works are depreciated at the depreciation rate, which is determined as the ratio of the amount of reserves redeemed during the tax period to the amount of economic (balance) reserves of the extraction area at the beginning of the tax period.
2. Unless otherwise established by this section, the amount of depreciation charges for tax purposes is determined by taxpayers annually in the manner established by this article. Depreciation is calculated separately for each group by applying the depreciation rate specified in paragraph 1 of this article to the tax value of the group at the end of the year.
3. For buildings, structures and premises (hereinafter in this article - an object), depreciation is charged for each object separately. After 20 years from the date of commissioning and use of the object, each object is depreciated on a straight-line basis at the rate of 20 percent per year.
4. Unless otherwise established by this section, a taxpayer-lessee who has received fixed assets that are the subject of a financial lease agreement shall accrue depreciation in accordance with the procedure established by this article.
5. Fixed assets subject to depreciation for tax purposes for each group determine the tax value of the group.
The tax value of the group at the end of the year is calculated as follows:
1) the tax value of the group at the beginning of the year, determined as the tax value of the group at the end of the previous year, reduced by the amount of depreciation charges calculated in the previous year,
a plus
2) the value of fixed assets added to the group during the year,
minus
3) fixed assets retired during the year, at the cost of implementation.
6. If the tax value of the group at the end of the year is less than zero, it is equal to zero, while the taxpayer includes the indicated negative balance in the total annual income.
7. The Cabinet of Ministers has the right to establish accelerated depreciation rates for certain types of fixed assets.
8. For the purposes of this article, the revaluation of fixed assets carried out in accordance with the legislation of the Kyrgyz Republic on accounting does not increase or decrease the tax value of the group.
9. The cost of fixed assets acquired in the year preceding the year of entry into force of this Code, which was not added to the value of the group in the specified year, is added to the value of the group in the year of entry into force of this Code.
10. The cost of fixed assets retired in the year preceding the year of entry into force of this Code, by which the value of the group was not reduced in the specified year, reduces the value of the group in the year of entry into force of this Code.
Article 227. Receipt and disposal of fixed assets for the purpose of depreciation
1. Unless otherwise provided by this Code, acquired and received fixed assets are considered as fixed assets added to the group during the year and increase the tax value of the group:
1) upon receipt of a fixed asset as a contribution to the authorized capital - at a cost determined in accordance witharticle 224of this Code;
2) when transferring an object of fixed assets from the conservation regime to operating fixed assets - by the tax value of fixed assets that had previously left the group during the conservation of these fixed assets;
3) when returning a fixed asset previously transferred for gratuitous use - at the cost of disposal;
4) upon receipt of a fixed asset after reconstruction or modernization - by the cost of the fixed asset that has retired from the group, increased by the taxpayer's costs associated with the reconstruction or modernization of this fixed asset;
5) upon receipt of a fixed asset received into the ownership of a taxpayer free of charge, the value of which is included in income, - for the value of the fixed asset, determined in accordance with part 3articles 224of this Code;
6) when acquiring fixed assets, commissioning fixed assets after completion of construction - at their original cost;
7) if the limit on the amount of repair costs in accordance with paragraph 3 is exceededarticles 229of this Code - for the amount of expenses exceeding the limit.
2. Retiring fixed assets reduce the tax value of the group:
1) when selling a fixed asset or transferring a fixed asset to a financial lease - for the cost of sale;
2) upon transfer as a contribution to the authorized capital - at a cost determined in accordance witharticle 224of this Code;
3) in case of loss, damage to fixed assets in the absence of an insurance contract - at zero cost;
4) upon the occurrence of an insured event - according to the amount of insurance payments paid to the insured by the insurance company in accordance with the insurance contract;
5) in case of gratuitous transfer, transfer for gratuitous use, as well as in case of transfer for conservation - at the book value determined in accordance with the legislation of the Kyrgyz Republic on accounting;
6) in case of sale of liquidated fixed assets - at the cost of sale;
7) when transferring liquidated fixed assets to inventory - at the cost of inventory, determined in accordance with the legislation of the Kyrgyz Republic on accounting.
1. Depreciation charges on depreciable fixed assets determined in accordance witharticle 226of this Code are deductible.
2. If the tax value of the group at the end of the year is less than 100 calculated indicators, then this amount is recognized as depreciation charges and the entire tax value of the group is subject to deduction, unless otherwise provided by this article.
3. If all fixed assets in the group were sold, transferred to another person or liquidated, then the residual tax value of the group is recognized as depreciation charges and is deductible.
Section 229. Deductions for Repair Expenses
1. Deductions for the repair costs of fixed assets under the right of ownership, including those that are the subject of a financial lease, are made in respect of each group determined in accordance witharticle 226of this Code.
2. The amount of repair expenses deductible in accordance with paragraph 1 of this article for each tax period is limited to 15 percent of the tax value of the group at the beginning of the year, determined as the tax value of the group at the end of the previous year, reduced by the amount of depreciation charges calculated in the previous year.
3. The amount exceeding the limit established by part 2 of this article is considered as the value of fixed assets added to the value of the group and increases the tax value of the group at the end of the reporting year.
4. The amount of actual repair costs incurred by the lessee in relation to the leased fixed assets shall be deducted in the manner prescribed by this article.
5. If the cost of repairs is not deductible in accordance with this article, the lessee is obliged to form a group and deduct the incurred expenses in the form of depreciation deductions determined in accordance with this section, at the depreciation rate established for a group of fixed assets, in which includes the repaired fixed asset, during the term of the lease. After the expiration of the lease agreement, the lessee has the right to deduct the residual tax value of the group formed in accordance with this part.
Article 230. Deduction of the amount of insurance premiums for state social insurance
The total annual income of the taxpayer is reduced by the amount of insurance premiums established by the legislation of the Kyrgyz Republic on state social insurance.
Article 231. Losses arising from the sale of securities
1. Loss from the sale of securities is:
1) for securities, except for debt securities, the negative difference between the sale price and the purchase price;
2) for debt securities:
a) for an entity of public interest - the negative difference between the cost of sale and the cost of acquisition, taking into account the amortization of the discount and / or premium as of the date of sale.
b) for a taxpayer other than a subject of public interest - a negative difference between the cost of sale and the cost of acquisition.
2. Losses arising from the sale of securities shall be compensated at the expense of income received from the sale of other securities.
3. If the losses specified in part 2 of this article cannot be compensated in the year in which they occurred, then they must be extended for a period of up to 5 years and compensated at the expense of income from the sale of securities during these 5 years.
Article 232. Transfer of losses associated with economic activity
1. The amount of excess of taxpayer's deductions over his income is recognized as a loss and transferred by the taxpayer for a period of not more than 5 calendar years as deductions from the taxable income of the tax periods following the period in which this loss was received.
Losses incurred in the tax period in which the taxpayer is exempt from paying income tax are not subject to transfer as deductions to the taxable period.
2. If a taxpayer has suffered losses in more than one tax period, the transfer of such losses to the tax periods following the period in which this loss was incurred shall be carried out in the order in which they were incurred.
3. In the event that a taxpayer ceases to operate due to reorganization, the successor taxpayer shall have the right to reduce the tax base in the manner and under the conditions provided for by this article by the amount of losses received by the reorganized taxpayer prior to the reorganization.
Article 233. Reserve to cover potential losses and damages. Bank contributions to the Deposit Protection Fund
1. The amount of reserves formed by the bank in accordance with the regulatory requirements of the National Bank is subject to deduction from the total annual income.
2. Contributions directed by the bank to the Deposit Protection Fund are deductible from the gross annual income.
Article 234. Deductions on expenses for charity
1. The cost of property, including monetary funds, donated to charitable organizations, as well as cultural and sports organizations, regardless of the form of ownership, provided that this property is not used in favor of the taxpayer who transferred it, is subject to deduction.
2. The amount of the deduction specified in this article is limited to the book value of the transferred property or the amount of money within 10 percent of the taxpayer's tax base for the reporting period, calculated without taking into account the deduction established by this article.
Article 235. Deduction of amounts of taxes
Unless otherwise provided by this section, the following amounts of expenses related to the calculation of taxes and other payments established by the tax legislation of the Kyrgyz Republic are subject to deduction, including:
1) the amount of VAT for acquired material resources that is not subject to offset;
2) the amount of excise tax that is not subject to deduction;
3) the amount of sales tax paid to suppliers when purchasing goods, works and services;
4) the taxpayer's expenses for VAT accrued on the balances of inventories, fixed assets and intangible assets upon cancellation of VAT registration;
5) property tax;
6) taxes for the use of subsoil.
Article 236. Expenses not subject to deduction
1. Not deductible:
1) expenses associated with the production, acquisition and installation of fixed assets, and other capital expenses;
2) tax sanctions, penalties and interest paid to the budget and the budget of the state social insurance body of the Kyrgyz Republic;
3) income tax paid or payable in the Kyrgyz Republic;
4) income tax paid or payable in a foreign country;
5) expenses in the form of deductions to reserves, unless otherwise provided by this section;
6) the excess of expenses incurred during the operation of social facilities according to the list approved by the Cabinet of Ministers over the income received during the operation of these facilities;
7) any expenses incurred for another person, unless there is confirmation of the fact that these expenses were incurred in order to pay for the services rendered related to income generation;
8) expenses for the acquisition, management or maintenance of any type of property, the income from which is not subject to taxation in accordance with the provisions of this Code;
9) any losses directly or indirectly related to the sale or exchange of property by a taxpayer to a member of his family or an interdependent entity;
10) expenses of the taxpayer in respect of his close relatives and other persons not related to the implementation of economic activities;
11) expenses for payment of price differences when selling at preferential prices or tariffs, or at prices below market goods, works, services to employees, except for those taxed with income tax by a tax agent;
12) the amount of natural losses and declines in excess of the norms established by the regulatory legal acts in force on the territory of the Kyrgyz Republic;
13) expenses, the nature and amount of which cannot be determined by supporting documents, except for the cases established by this Code;
14) the amount of expenses not related to the receipt of income;
15) expenses associated with the receipt of income that is not taxable or exempt from income tax;
16) daily allowance paid for the time spent on a business trip, in an amount exceeding the limits established by the Cabinet of Ministers, with the exception of excess amounts subject to income tax;
17) expenses for organizing banquets, leisure, entertainment or recreation;
18) expenses of the taxpayer-issuer incurred upon receipt of property as payment for the shares (shares, shares) placed by it;
19) the amount of the excess of the cost of acquiring virtual assets over the proceeds from their sale.
2. The expenses described in paragraph 1 of paragraph 1 of this article shall be reimbursed by way of depreciation.
1. Determination of the tax base of participants in the contract of trust management of property is carried out:
1) in accordance with paragraph 3 of this article - if, under the terms of the said agreement, the beneficiary is the founder of the management;
2) in accordance with paragraph 4 of this article - if, under the terms of the specified agreement, the founder of the management is not a beneficiary.
2. For the purposes of this section, property transferred under a property trust management agreement shall not be recognized as income of the trust manager.
The remuneration received by the trustee during the term of the agreement on trust management of property is his income.
The trust manager is obliged to determine income and expenses for the tax period on trust management of property and provide the founder of the management and / or the beneficiary with information on the income and expenses received for their accounting by the founder of the management and / or the beneficiary when determining the tax base in accordance with this section.
3. The income of the founder of trust management under the contract of trust management of property shall be included in his total annual income.
Expenses associated with the implementation of a property trust management agreement, including depreciation of property, as well as remuneration of the trustee, are recognized as income-related expenses and are the expenses of the founder of the management.
4. The income of the beneficiary under the trust management agreement is included in his total annual income and is subject to taxation in accordance with the established procedure.
Expenses associated with the implementation of a property trust management agreement, including depreciation of property, as well as remuneration of the trustee, are recognized as income-related expenses and are the expenses of the beneficiary.
Losses incurred during the term of such an agreement from the use of property transferred to trust management are not recognized as losses of the founder (beneficiary) accounted for for tax purposes in accordance with this section.
5. Upon termination of the trust management agreement, the property transferred to trust management, under the terms of the said agreement, may either be returned to the management founder or transferred to another person.
In the event of the return of property, the founder of the management does not generate income or loss, regardless of the occurrence of a positive or negative difference between the value of the property transferred to trust management at the time of entry into force and at the time of termination of the property trust management agreement.
6. This article does not apply to the management company and participants (founders) of the agreement on trust management of property constituting a separate property complex - a unit investment fund, except for the case provided for in paragraph one of part 2 of this article.
1. An entity charged with keeping records of a simple partnership in accordance with the agreement is obliged to keep separate records for the main activities of its organization and the activities of a simple partnership.
2. A participant in a simple partnership, who is entrusted with the duty of keeping records, is obliged to calculate tax liabilities in accordance with the requirements of this Code, with the exception of income tax.
3. Profit and losses before tax under a simple partnership agreement are distributed among the participants in accordance with the agreement and are accounted for each of them separately.
4. The transfer of property of participants as a contribution to a simple partnership is not a sale.
5. After fulfilling the terms of the simple partnership agreement, the contributions are returned to the participants either in monetary terms or in kind. Return in the amount of the contribution made is not recognized as income of the participant.
Article 239. Profit tax benefits
1. Profit is exempt from taxation:
1) a charitable organization;
2) societies of the disabled, organizations and individual entrepreneurs, in which disabled people (except for persons with disabilities of the 3rd group of a general disease) make up at least 50 percent of the total number of employees, and their wages amount to at least 50 percent of the total wage fund. The list of these companies, organizations and individual entrepreneurs is determined by the Cabinet of Ministers;
3) agricultural producer;
4) agricultural cooperative;
5) credit union;
6) institutions of the penitentiary system of the Kyrgyz Republic;
7) preschool educational organizations (kindergartens established on the basis of private ownership);
8) general educational organizations created on the basis of a private form of ownership;
9) machine and tractor station;
10) new producers of electrical and thermal energy, gas and renewable fuels in gaseous state, liquid biological fuels obtained as a result of the use of renewable energy sources within 5 years from the date of commissioning of the property of power plants based on the use of renewable energy sources;
11) trade and logistics center for agricultural purposes;
12) a taxpayer registered and operating in preferential border settlements.
2. Exemption from payment of income tax does not relieve the taxpayer from the obligation to submit an income tax return.
Chapter 32 The procedure for calculating, submitting a report and paying income tax
1. Unless otherwise established by this section, the income tax rate is set at 10 percent.
2. The income tax rate in relation to the mining and sale of gold-bearing ore, gold-bearing concentrate, gold alloy and refined gold is set at 0 percent.
3. The income tax rate for enterprises whose activities are classified as preferential types of industrial activities subject to preferential taxation establishedarticle 183of this Code, with the exception of mining and processing enterprises, as well as entities engaged in the production of excisable goods, is set at 0 percent.
4. The rate of tax on the profit of a domestic organization from large investments is set at 0 percent in relation to the profit received by the taxpayer during the tax period in which the taxpayer meets the criteria established by this section, and is not applied to the profit received from:
1) extraction of minerals, with the exception of profits from the production and sale of goods obtained as a result of the processing of minerals, as well as profits from the processing of waste from mining, processing, coke-chemical and metallurgical production;
2) carrying out trading activities;
3) production and sale of excisable goods.
The taxpayer shall have the right to apply the tax rate established by this part to the profit received at the end of each of the five tax periods following in a row, starting from the tax period following the tax period in which the first profit was received from the operation of new equipment.
Article 241. Calculation of income tax
Income tax is calculated in accordance with the procedure established by Part 1article 43of this Code.
1. An income taxpayer shall make the final settlement and pay the tax before the deadline for submitting a single tax return established by this Code.
2. The final tax amount is determined as the difference between the calculated tax amount and:
1) the previously calculated amount of income tax for the reporting tax period;
2) the amount of tax paid by the taxpayer in a foreign state in accordance with the requirementsarticles 246of this Code;
3) the amount of expenses for the purchase of a cash register or a fiscal data transmission device, determined in accordance with part 3 of this article.
3. The taxpayer has the right to reduce the amount of income tax by the amount of expenses for the purchase of cash registers or fiscal data transmission devices in an amount not exceeding 100 times the calculated index for each unit of cash registers or fiscal data transmission devices, provided that the taxpayer complies with the following conditions:
1) A cash register or a fiscal data transmission device is purchased in the reporting tax period;
2) the cash register or fiscal data transmission device was used by the taxpayer in its activities continuously during the period from the date of registration of the cash register or fiscal data transmission device until the end of the tax period;
3) the taxpayer was not held liable for violation of the requirements of the legislation of the Kyrgyz Republic on the use of cash registers.
4. Income tax is paid at the place of the current tax registration of the taxpayer.
1. A taxpayer, with the exception of a taxpayer whose income is taxed at a zero rate, and a taxpayer exempted from paying income tax, is obliged, starting from the second quarter on a quarterly basis, to submit tax reports and pay a preliminary amount of income tax to the budget no later than the 20th day of the second month following the reporting period, at the place of the current tax registration of the taxpayer.
2. The reporting period for the preliminary amount of income tax is the first quarter, the first half of the year, the first 9 months of the current tax period.
3. The preliminary amount of income tax for the reporting period is determined in the amount of 10 percent of the profit calculated for the reporting period in accordance with the rules established by the legislation of the Kyrgyz Republic on accounting.
When calculating the preliminary amount of income tax, income not subject to income tax in accordance with this Code shall not be taken into account.
4. The preliminary amount of income tax payable to the budget for the reporting period is determined as a positive difference between the preliminary amount of income tax calculated for the reporting period and the preliminary amount of income tax calculated for the previous reporting period.
5. If a taxpayer carries forward losses associated with economic activity, a positive difference between the preliminary amount of income tax calculated in accordance with Part 4 of this Article and the amount calculated in the amount of 10 percent of losses subject to carry forward as a deduction is paid to the budget. from the taxable income of the reporting tax period in accordance witharticle 232of this Code.
6. In the event of non-payment or late payment of the preliminary amount of income tax, the taxpayer shall be subject to a fine established by this Code for non-payment or late payment of tax.
Chapter 33. Features of taxation of certain categories of taxpayers and income
When calculating the tax base, a domestic organization engaged in insurance activities has the right to deduct the amounts of deductions to insurance reserve funds in accordance with the standards approved by the Cabinet of Ministers.
Article 245. Features of taxation of mining and/or mining enterprises
1. Activities related to the extraction and sale of gold-bearing ore, gold-bearing concentrate, gold alloy and refined gold are subject to income tax.
2. If there are other minerals in gold-bearing ore or gold-bearing concentrate of industrial content, the activity for their extraction and sale is subject to income tax in accordance with chapters28-32of this Code.
3. The object of taxation of income tax is the mining and sale of gold-bearing ore, gold-bearing concentrate, gold alloy and refined gold.
4. The tax base of income tax is:
1) proceeds, excluding VAT and sales tax, received from the sale of gold alloy and/or refined gold;
2) the cost of gold in gold-bearing ore and gold-bearing concentrate, calculated on the basis of world prices, in the manner prescribed by the Cabinet of Ministers.
5. The income tax rate is established in the following amounts:
1) for gold ore and gold concentrate:
|
Gold price per troy ounce in US dollars |
up to 1300 |
from 1301 to 1400 |
from 1401 to 1500 |
from 1501 to 1600 |
from 1601 to 1700 |
from 1701 to 1800 |
from 1801 to 1900 |
from 1901 to 2000 |
from 2001 to 2100 |
from 2101 to 2200 |
from 2201 to 2300 |
from 2301 to 2400 |
from 2401 to 2500 |
from 2501 and above |
|
Income tax rate, in % until 2023 |
eight |
ten |
12 |
fourteen |
16 |
eighteen |
twenty |
21 |
22 |
23 |
24 |
25 |
26 |
27 |
|
Income tax rate, in % from 2023 |
eleven |
13 |
fifteen |
17 |
19 |
21 |
23 |
24 |
25 |
26 |
27 |
28 |
29 |
thirty |
2) for gold alloy and refined gold:
|
Gold price per troy ounce in US dollars |
up to 1300 |
from 1301 to 1400 |
from 1401 to 1500 |
from 1501 to 1600 |
from 1601 to 1700 |
from 1701 to 1800 |
from 1801 to 1900 |
from 1901 to 2000 |
from 2001 to 2100 |
from 2101 to 2200 |
from 2201 to 2300 |
from 2301 to 2004 |
from 2401 to 2500 |
from 2501 and above |
|
Income tax rate, in % |
one |
3 |
5 |
7 |
9 |
eleven |
13 |
fourteen |
fifteen |
16 |
17 |
eighteen |
19 |
twenty |
6. The tax period for income tax is a calendar month.
7. Calculation of income tax is carried out in accordance with the procedure established by part 1article 43of this Code.
8. The taxpayer specified in part 1 of this article is obliged to submit tax reports and pay tax on income no later than the 20th day of the month following the reporting period, at the place of registration. In the absence of accounting registration, income tax is paid at the place of current tax accounting.
1. The amount of tax paid by a domestic organization in a foreign state is credited when calculating the tax liability if there is an Agreement on the Elimination of Double Taxation concluded between the Kyrgyz Republic and a foreign state that has entered into force in accordance with the procedure established by law, if the amount of such income is subject to taxation in a foreign state in accordance with the provisions of the Agreement.
2. The amount of the creditable amount provided for by part 1 of this article must not exceed the amount of tax that would be paid in the Kyrgyz Republic at the rates applicable in its territory.
3. The procedure for offsetting the amount of income tax paid in a foreign state is established by the Cabinet of Ministers.
A permanent establishment of a foreign organization includes in its total annual income and indicates in its tax reporting all income received by a foreign organization from sources in the Kyrgyz Republic, including those received on bank accounts of a foreign organization outside the Kyrgyz Republic.
1. Income received from sources in the Kyrgyz Republic by a foreign organization that is not associated with a permanent establishment in the Kyrgyz Republic is subject to taxation in accordance with agreements on the avoidance of double taxation between the Kyrgyz Republic and the state of which the foreign organization is a resident.
2. If there is no agreement on the avoidance of double taxation between the Kyrgyz Republic and the state whose resident is a foreign organization receiving income from sources in the Kyrgyz Republic, the said income is taxed upon its payment to a foreign organization in accordance with parts 3-6 of this Article at the rates, establishedarticle 249of this Code.
3. Unless otherwise provided by this article andarticle 249of this Code, taxation at the source of income without making deductions at the rates provided forarticle 249of this Code is subject to income recognized as received from a source in the Kyrgyz Republic in accordance with the requirementsarticles 192of this Code, not associated with a permanent establishment in the Kyrgyz Republic.
4. The following shall be recognized as payment of income specified in this article:
1) payment of money in cash and/or non-cash form, transfer of securities, shares of participation, goods. For the purposes of this chapter, the payment of income is not an increase in the number and value of securities or an increase in the value of the share of a participant in an organization when the authorized capital of an organization is increased at the expense of retained earnings;
2) performance of works, provision of services on the territory of the Kyrgyz Republic;
3) write-off or set-off of debt, made to pay off debt to a foreign organization for the payment of income from a source in the Kyrgyz Republic.
5. Taxation at the source of income is applied regardless of whether the payment is made in the territory or outside the Kyrgyz Republic.
6. Calculation, withholding and transfer to the budget of the amount of tax from the income of a foreign organization not associated with a permanent establishment in the Kyrgyz Republic, received from a source in the Kyrgyz Republic, is carried out by a tax agent paying income at the rates establishedarticle 249of this Code, except for the case when the tax agent is notified by the recipient of income that the income paid relates to the permanent establishment of the recipient of income in the Kyrgyz Republic, and the recipient of income has submitted to the tax agent a copy of the registration card and a certificate from the tax authority on his tax registration in the Kyrgyz Republic.
Income from sources in the Kyrgyz Republic of a foreign organization that is not associated with a permanent establishment in the Kyrgyz Republic is subject to taxation with a withholding agent at the following rates:
1) dividends, interest income, except for interest income received from securities listed on the stock exchange of the Kyrgyz Republic in the highest and next to the highest listing category, income paid under agreements concluded in accordance with Islamic finance - 10 percent;
2) insurance premiums paid:
a) under contracts of insurance or reinsurance of risks, with the exception of payments under contracts of compulsory insurance - 5 percent;
b) under contracts of compulsory insurance or reinsurance for compulsory insurance of risks - 10 percent;
3) royalties, royalties - 10 percent;
4) works, services performed and rendered by a foreign organization on the territory of the Kyrgyz Republic - 10 percent;
5) telecommunications or transport services in international communications and transportation between the Kyrgyz Republic and other states - 5 percent.
Transportation between the Kyrgyz Republic and other states means any transportation by sea, river or aircraft, motor vehicle or rail transport, except for cases when transportation is carried out exclusively between points located outside or on the territory of the Kyrgyz Republic.
1. A tax agent is obliged to submit a report on the amount of tax withheld by him as a source of income in the Kyrgyz Republic at the place of current tax accounting no later than the 20th day of the month following the month in which the payment of the amount of income was made.
2. The tax agent is obliged to the amount of tax withheld by him as a source of income in accordance witharticle 248of this Code, pay to the budget at the place of current tax accounting no later than the 20th day of the month following the month of payment of income, in accordance with the conditionsarticles 249of this Code.
3. If a tax agent did not withhold or did not fully withhold tax on income paid to a foreign organization, then the tax agent shall be obliged to fulfill this tax obligation and responsible for its non-fulfillment in accordance with this Code.
Article 251. Concepts and terms used in this section
In this section, the following concepts and terms are used:
1) taxable import - import of goods, with the exception of imports exempt from VAT in accordance with this Code.
The import of goods from the territory of a member state of the EAEU to the territory of the Kyrgyz Republic is not taxable as an import in connection with their transfer:
a) from a taxpayer of a member state of the EAEU to its branch or representative office in the Kyrgyz Republic;
b) from a branch or representative office in a member state of the EAEU to a taxpayer of the Kyrgyz Republic, of which it is a branch or representative office;
2) supply of goods - sale of goods, gratuitous transfer of ownership of goods;
3) supply of services - performance of work and provision of services for payment;
4) taxable supply - a supply, the place of which is located on the territory of the Kyrgyz Republic, with the exception of exempted supplies.
Export from the territory of the Kyrgyz Republic to the territory of another member state of the EAEU of customer-supplied raw materials for processing outside the territory of the Kyrgyz Republic is equated to a taxable supply if more than 24 months have passed since the date of export of the customer-supplied raw materials and the products of processing have not been imported into the Kyrgyz Republic;
5) exempt supply - a supply whose place is outside the Kyrgyz Republic, as well as supplies specified inarticle 264of this Code.
VAT is a form of withdrawal to the budget of a part of the cost of a taxable supply, as well as taxable imports.
A VAT taxpayer is:
1) a taxpayer who pays taxes or whose activities are subject to taxation in accordance with the general tax regime;
2) an entity carrying out taxable imports;
3) a foreign organization specified in part 4article 28of this Code.
1. Unless otherwise provided by this Code, the VAT rate is set at 12 percent of the taxable supply and taxable import.
2. The VAT rate is set at 0 percent for supplies specified in articles302-306and part 2articles 430of this Code.
3. The VAT rate is set at 12 percent for supplies by a foreign organization specified in part 4article 28of this Code.
Article 255. Requirements and procedure for VAT registration
1. An entity carrying out entrepreneurial activities and paying taxes in accordance with the general tax regime is subject to registration for VAT on the date of its tax registration.
Procedure for registration of a foreign organization specified in part 4article 28of this Code as a VAT taxpayer is determinedarticle 111of this Code.
2. An entity carrying out entrepreneurial activities and paying taxes under the simplified taxation system based on a single tax, whose revenue for the last 12 consecutive months, or for a period of less than 12 consecutive calendar months, exceeded the amount of 30,000,000 soms, is obliged register as a VAT taxpayer by submitting an application within a month after the expiration of the period in which the volume of its revenue exceeded the amount of 30,000,000 soms.
Registration for VAT comes into force on the first day of the month following the month in which the subject filed an application for registration.
3. If an entity that was required to register in accordance with the requirements of this part did not submit an application for registration or submitted it untimely, then it shall be recognized as an entity registered for VAT from the first day of the month following the month in which the entity was required to register as VAT taxpayer.
Article 256. Cancellation of VAT registration
1. Cancellation of VAT registration of an entity that pays taxes on the basis of the general tax regime, whose revenue for the last 12 consecutive months amounted to less than 30,000,000 soms, and that made a decision to switch to a simplified taxation system based on a single tax, is carried out on on the basis of his application for the transition to a simplified taxation regime.
2. Cancellation of registration for VAT shall enter into force on the first day of the month following the month in which the subject filed an application for switching to a simplified taxation regime.
3. If a VAT taxpayer ceased to carry out activities in connection with the liquidation of an organization or the termination of the activities of an individual entrepreneur, he is obliged to apply to the tax authority at the place of registration in order to cancel the registration for VAT no later than the month in which the activities were terminated.
Cancellation of VAT registration takes effect from the day following the day of filing the application.
4. Registration for VAT shall be canceled upon initiation of bankruptcy proceedings of a taxable entity. Cancellation of registration is carried out at the request of a special administrator, who is obliged to submit an application within 10 working days following the day the bankruptcy process began.
5. A taxpayer applying the regime establishedarticle 324of this Code, is obliged to apply to the tax authority for the purpose of canceling the registration within five days from the date of application of this regime.
6. When submitting an application for the transition from the general tax regime to the special tax regime, a VAT taxpayer or a special administrator must submit VAT tax returns.
7. Cancellation of VAT registration does not release the taxpayer from the fulfillment of the VAT tax obligation, as well as from the payment of interest, penalties and tax sanctions accrued and / or subject to accrual in accordance with this Code.
Chapter 37. Object of taxation
Article 257. Object of taxation
1. The object of VAT taxation are:
1) a taxable supply;
2) taxable imports.
2. The sale of a virtual asset is not subject to VAT taxation.
Article 258. Delivery of goods, works and services
1. Delivery of goods is:
1) transfer of ownership of the goods to another person, including the transfer of goods by the employer to the employee as wages or other payments provided for by the Labor Code of the Kyrgyz Republic, the transfer of pledged property to pay off the debt of the pledger under the debt obligation;
2) transfer of property to financial lease;
3) supply of electricity, natural and liquefied gas, heat, water, refrigeration and air conditioning services;
4) return of goods in accordance with the customs procedure for re-import, exported earlier in accordance with the customs procedure for export.
2. The supply of work and/or services is the performance by the taxpayer for payment of activities other than the supply of goods, including:
1) provision of property for temporary possession and use under property lease (lease) agreements;
2) performance of work, provision of services by the employer to an employee as remuneration in accordance with the Labor Code of the Kyrgyz Republic.
3. The supply of ancillary works or services related to the supply of goods, when the supply of goods is primary in relation to the supply of such works or services, shall be part of the supply of goods.
4. In the event that the supply of works or services is primary in relation to the supply of goods, the supply of related goods associated with the supply of works or services shall be part of the supply of works or services.
5. The supply of work or service related to the import of goods is part of the import of goods.
6. The supply of goods, works or services carried out in violation of the legislation of the Kyrgyz Republic is recognized as a taxable or exempt supply in accordance with this section.
7. Upon transition of a taxpayer from the general tax regime to a special tax regime, as well as the liquidation of an organization or the termination of the activities of an individual entrepreneur, bankruptcy through liquidation or restructuring, the balances of inventories, fixed assets and intangible assets acquired during the tax payment period in accordance with with a tax regime are recognized as realized at their book value.
8. The transfer of goods is not a delivery:
a) under a simple partnership agreement or under a Sharika agreement, without forming an organization, in accordance with Islamic finance;
b) under a trust management agreement;
c) under a financial lease agreement;
d) if the ownership of the goods is not transferred to another entity;
e) upon reorganization of the organization.
9. Non-delivery goods loss:
a) within the norms of natural loss established by the legislation of the Kyrgyz Republic;
b) within the technological norms of losses of raw materials and materials in the process of production of goods, established by the tax policy of the taxpayer;
c) as a result of force majeure circumstances.
10. The use or disposal of waste within the technological norms of waste raw materials and materials in the process of production of goods established by the tax policy of the taxpayer is not a supply.
11. The value of the goods lost as a result of force majeure must be documented by the conclusion of an independent expert commission consisting of representatives of the Chamber of Commerce and Industry and / or relevant bodies in the manner prescribed by the Cabinet of Ministers.
Article 259. Delivery of goods, works, services carried out by an agent
1. The supply of goods, works, services carried out by an agent on behalf of the principal - the taxpayer of the Kyrgyz Republic, is recognized as the supply of the principal.
2. Delivery of goods, works, services carried out by an agent on behalf of:
1) the principal - the taxpayer of the Kyrgyz Republic, carried out by the agent on its own behalf, is recognized as the supply of the agent, unless otherwise provided by this article.
For the purposes of this paragraph, the transfer of goods by the principal to the agent is recognized as a taxable supply on the date of delivery of the goods by the agent;
2) the principal - a foreign organization or a non-resident individual who is not a VAT taxpayer, is included in the agent's supply.
Article 260. Import of goods carried out by an agent
1. Import of goods carried out by an agent on behalf of the principal shall be recognized as import carried out by the principal himself.
2. Import of goods carried out by an agent on its own behalf shall be recognized as import carried out by an agent.
For the purposes of this Part, VAT on imports is creditable to the agent provided that the agent is a VAT taxpayer.
3. Import of goods carried out by an agent - a foreign organization whose activities do not lead to the formation of a permanent establishment in the Kyrgyz Republic, as well as by an individual - non-resident, is recognized as import carried out by the principal - the taxpayer of the Kyrgyz Republic.
4. Import of goods carried out by an agent - taxpayer of the Kyrgyz Republic shall be recognized as import carried out by an agent if the import is carried out in favor of the principal - a foreign organization whose activities do not lead to the formation of a permanent establishment in the Kyrgyz Republic, as well as an individual - a non-resident of the Kyrgyz Republic.
1. The date of occurrence of a tax obligation is the date of delivery, unless otherwise provided by this article.
2. Delivery date:
1) for goods - the date of transfer of ownership of goods to the buyer;
2) for works performed or services rendered, the date on which all work is completed or services are rendered.
3. For completed construction and installation works, the date of occurrence of the tax liability is the date when the work is completed and paid for.
4. In cases where an invoice is issued or payment is received prior to the date of taxable delivery, the tax liability date is the date the invoice is issued or the date payment is received, whichever is earlier.
5. The date of occurrence of the tax liability for VAT upon import of foreign goods is determined in accordance with the customs legislation of the EAEU and the legislation of the Kyrgyz Republic in the field of customs affairs.
6. The date of occurrence of a tax liability when importing goods from the EAEU member states is the later of the following dates, unless otherwise provided by this part:
1) date of import of goods into the territory of the Kyrgyz Republic;
2) the date determined by the accounting rules for the reflection of goods in the accounting records of the taxpayer.
When importing goods from the EAEU member states, the date of the tax liability arising from the agent in accordance witharticle 259of this Code is the date of importation of goods into the territory of the Kyrgyz Republic.
7. When importing to the territory of the Kyrgyz Republic from the territory of another member state of the EAEU customer-supplied raw materials for processing in the territory of the Kyrgyz Republic, if the products of processing were not exported within 24 months outside the territory of the Kyrgyz Republic, the date of occurrence of the tax obligation is the date of import of raw materials to be customer-supplied.
8. When exporting tolling raw materials from the territory of the Kyrgyz Republic to the territory of another EAEU member state for processing, if the processed products were not imported into the territory of the Kyrgyz Republic within 24 months, the date of occurrence of the tax liability is the date of exportation of raw materials to be given.
Article 262. Place of delivery of goods
Unless otherwise provided by this section, the place of delivery of the goods shall be the place where the supplier delivered the goods, or if the delivery includes transportation, the place of delivery of the goods is the location of the goods at the time of commencement of the transportation.
In case of delivery of goods by a taxpayer of one EAEU member state to a taxpayer of another EAEU member state, when the transportation (transportation) of goods is started outside the EAEU and completed in another EAEU member state, the place of delivery of goods is recognized as the territory of the EAEU member state on whose territory the goods placed under the customs procedure for release for domestic consumption.
Article 263. Place of supply of works and/or services
The territory of the relevant state is recognized as the place of supply of works, services, if:
1) works, services are directly related to immovable property located in the territory of this state.
The provisions of this paragraph shall also apply to services for renting, hiring and providing for use on other grounds of immovable property;
2) works, services are directly related to movable property, vehicles located on the territory of this state, with the exception of rent, leasing and provision of vehicles for use on other grounds;
3) services in the field of culture, art, training (education), physical culture, tourism, recreation and sports are provided on the territory of this state;
4) the taxpayer of this state acquires:
a) consulting, legal, accounting, auditing, financial, engineering, advertising, design, marketing services, insurance services, information processing, as well as research, development and experimental-technological (technological) work;
b) works, services for the development of software and databases (software and information products of computer technology), their adaptation and modification, maintenance of such programs and databases, as well as services in electronic form;
c) services for the provision of personnel in case the personnel works at the buyer's place of business.
The provisions of this paragraph shall also apply:
- when transferring, granting, assigning patents, licenses, other documents certifying the rights to industrial property objects protected by the state, trademarks, trademarks, trade names, service marks, copyrights, related rights or other similar rights;
- when renting, leasing and providing for use on other grounds of movable property, with the exception of renting, leasing and providing for use on other grounds of vehicles;
- when services are rendered by a person who engages on its own behalf for the main participant in the agreement (contract) or on behalf of the main participant in the agreement (contract) another person to perform the work, services provided for in this clause;
5) works are performed, services are provided by the taxpayer of the Kyrgyz Republic, with the exception of works and services provided for in paragraphs 1-4 of this article.
The provisions of this paragraph shall also apply to the rental, leasing and provision for use on other grounds of vehicles;
6) the place of supply of electronic services in accordance with subparagraph "b" of paragraph 4 of this article is the territory of the Kyrgyz Republic, if one of the following conditions is met:
a) an organization or an individual entrepreneur purchasing electronic services operates on the territory of the Kyrgyz Republic on the basis of state registration; or
b) services are provided to a branch, representative office, permanent establishment of an organization located on the territory of the Kyrgyz Republic, or purchased for such a branch, representative office, permanent establishment and consumed by it; or
c) the location of the permanent executive body (place of management) of the organization, which is not the place of state registration, where business activities are actually carried out or services are consumed, as well as the place of residence of an individual entrepreneur is located on the territory of the Kyrgyz Republic;
7) in relation to an individual who is not an individual entrepreneur and who purchases the services specified inarticle 32of this Code, the territory of the Kyrgyz Republic is recognized as the place of delivery if at least one of the following conditions is met:
a) the place of residence of the buyer is the Kyrgyz Republic;
b) the location of the bank in which the account is opened, used by the buyer to pay for services, or the electronic money operator through which the buyer pays for services - in the territory of the Kyrgyz Republic;
c) the buyer's network address used when purchasing services is registered in the Kyrgyz Republic;
d) the international country code of the telephone number used to purchase or pay for services is assigned by the Kyrgyz Republic.
Chapter 38. Exempt supplies and supplies with zero VAT rate
Article 264. Exempt deliveries
A supply is exempt from VAT in accordance with this Code if it is one of the types of supplies specified in articles265-296of this Code.
Article 265. Delivery of immovable property
A VAT-exempt supply is the sale of:
1) residential buildings and premises classified as housing stock in accordance with the documents of the state registration authority, or the lease of residential premises, with the exception of the rental of hotel-type premises, boarding houses, health resorts for recreation and treatment;
2) land plots, as well as the provision of agricultural land plots for rent;
3) enterprises by one VAT taxpayer to another VAT taxpayer.
For the purposes of this Article, an enterprise shall be recognized as the aggregate of assets and liabilities of a taxpayer or its separate subdivision.
Article 266. Supply of agricultural products and products of their processing
1. The supply by an agricultural producer, agricultural cooperative of agricultural products of its own production, as well as products of its processing, is a supply exempt from VAT.
2. The supply of agricultural products and processed products by an agricultural cooperative, received from agricultural producers that are members of the cooperative, is a supply exempt from VAT.
3. Supply of goods, works, services by an agricultural cooperative to members of this cooperative is a supply exempt from VAT.
4. The supply by a trade and logistics center for agricultural purposes of agricultural products and products of their processing received from agricultural producers and agricultural cooperatives is a supply exempt from VAT.
5. A supply exempt from VAT is the supply by a machine-tractor station to an agricultural producer and an agricultural cooperative:
1) works with the use of agricultural machinery;
2) services for the maintenance and repair of agricultural machinery;
3) spare parts for agricultural machinery.
6. The supply of feed for poultry and fish made by a taxpayer to an agricultural producer engaged in breeding poultry and fish is a supply exempt from VAT.
The supply to an individual for domestic purposes of services for the use of sewerage, elevators, removal of solid and liquid waste, as well as the supply of hot and cold water, heat energy, electricity and gas, including liquefied gas cylinders, is a supply exempt from VAT.
1. The supply of prosthetic and orthopedic products, specialized products for persons with disabilities, including their repair, according to the lists approved by the Cabinet of Ministers, is a supply exempt from VAT.
2. The supply of medicines, including vaccines and medicines for animals, medical devices, as well as raw materials used in the manufacture of medicines according to the lists approved by the Cabinet of Ministers, is a supply exempt from VAT.
1. The supply by a specialized organization of a service for technological connection to utility networks of new construction/reconstruction/re-profiling/re-planning facilities and/or constructed facilities, but not connected to utility networks, is a supply exempt from VAT.
2. The list of specialized organizations specified in this article is approved by the Cabinet of Ministers.
Article 270. Financial services
1. The supply of financial services is a supply exempt from VAT.
2. The supply by banks of property, including land plots, received to pay off the debt of bank borrowers, including under agreements in accordance with Islamic finance, is exempt from VAT within the amount of debt on a loan or under an agreement in accordance with Islamic finance.
3. The supply by banks of residential buildings classified as housing stock in accordance with the documents of the state registration authority, received as a repayment of debts of bank borrowers, including under agreements in accordance with Islamic finance, is exempt from VAT.
4. The supply by banks of refined standard and measured bullions, investment coins made of gold, silver, platinum and palladium is a supply exempt from VAT.
Article 271. Supply of goods related to Islamic finance transactions
A supply exempt from VAT is:
1) delivery by the bank of goods under the agreements of murabaha, salam and istisnaa / parallel istisnaa in accordance with Islamic finance;
2) the transfer and return of goods between the client and the bank under the agreement of Sharika / decreasing Musharaka in accordance with Islamic finance.
Article 272. Supply of goods related to financial services
A supply exempt from VAT is:
1) delivery of goods by the bank:
a) for transfer as fixed assets under a financial lease, under an Ijara Muntahiya Bittamlik agreement in accordance with Islamic finance;
b) under the Murabaha agreement in accordance with Islamic finance;
2) the supply of goods by the supplier in the event that the supply is made in accordance with a financial lease agreement, an Ijara Muntahiya Bittamlik agreement or a Murabaha agreement in accordance with Islamic finance:
a) intended for use as a fixed asset under a finance lease;
b) under a Murabaha agreement in accordance with Islamic finance, if the client is a VAT taxpayer.
Article 273. Insurance services
The supply of insurance, co-insurance and reinsurance services is a supply exempt from VAT. The services of a broker or agent associated with the provision of these services are VAT-exempt supplies.
The supply of pension provision services, services related to the payment of pensions, and services for the trust management of property of pension funds, with the exception of the lease of property, is a supply exempt from VAT.
Article 275. Transport services
1. Passenger transportation on the territory of the Kyrgyz Republic is a supply exempt from VAT.
2. The international carriage of passengers, baggage and cargo carried out by rail is a supply exempt from VAT.
Article 276. Supply of teaching aids and school supplies, scientific publications in the state language
The supply of textbooks, anthologies, scientific, literary and artistic books, magazines, publications for children in the state language is a supply exempt from VAT.
Works on the processing of customer-supplied raw materials imported into the territory of the Kyrgyz Republic and placed under customs procedures for the processing of goods in the customs territory and processing of goods for domestic consumption are a supply exempt from VAT.
Article 278. Warranty repair services
Services for the warranty repair of a fixed asset imported into the territory of the Kyrgyz Republic from the territories of the EAEU member states, including its restoration, replacement of components, are a supply exempt from VAT.
Article 279. Delivery of goods on the territory of a customs warehouse
Delivery of goods on the territory of a customs warehouse is a delivery exempt from VAT.
The supply of identification means, as well as services for the issuance and generation of product labeling codes, is a supply exempt from VAT.
Article 281. Supplies of charitable organizations
Deliveries made by charitable organizations for charitable purposes in accordance with the legislation of the Kyrgyz Republic on philanthropy and charitable activities are supplies exempt from VAT.
1. The supply of services by preschool educational organizations (kindergartens established on the basis of a private form of ownership) is a supply exempt from VAT.
2. Services rendered by general educational organizations created on the basis of a private form of ownership are services exempt from VAT.
1. The supply of goods of own production, works and services carried out by correctional institutions and enterprises of the penitentiary system of the Ministry of Justice of the Kyrgyz Republic is a supply exempt from VAT.
2. The supply of goods by entities operating in the territory of correctional institutions of the penitentiary system, provided that the number of employed convicts serving sentences in correctional institutions is at least 60 percent of the total number of employees in these enterprises, is a supply exempt from VAT.
Article 284. Supply of technologies, equipment and its components that meet the requirements of energy and resource efficiency
1. The supply of technologies, equipment and its components that meet the requirements of energy and resource efficiency, determined by the Cabinet of Ministers, is a supply exempt from VAT.
2. The list of technologies, equipment and its components specified in part 1 of this article is approved by the Cabinet of Ministers.
The supply of state property in accordance with the legislation on privatization is a supply exempt from VAT.
The supply of hemodialysis services by private medical organizations to persons with end-stage chronic renal failure is a supply exempt from VAT.
Article 287. Deliveries made by non-commercial organizations
1. Deliveries made by a non-profit organization are exempt from VAT if they are:
1) for social security and protection of disabled citizens, low-income families, orphanages and nursing homes;
2) in the field of education, medicine, science, culture and sports.
2. The VAT exemption for supplies provided for by this article applies to supplies by a non-profit organization that does not carry out other supplies, except for those specified in this article, within 12 consecutive calendar months.
Article 288. Delivery free of charge
1. Transfer on a gratuitous basis of objects of social and cultural, sports and recreational, housing and communal purposes, roads, electrical networks, substations, boiler houses and heating networks, gas networks, hydroelectric power plants, thermal power plants, hydraulic structures, water intake structures, mining - mine equipment, civil defense facilities in the ownership of business entities with a state share of more than 50 percent and / or specialized organizations that are the property of the Kyrgyz Republic, or local governments that use and operate these facilities for their intended purpose, is a supply exempt from VAT.
2. Transfer on a gratuitous basis of fixed assets to the ownership of organizations by decision of the Cabinet of Ministers or local governments is a supply exempt from VAT.
3. The transfer to a specialized organization on a gratuitous basis of engineering networks that ensure the vital activity of housing facilities is a supply exempt from VAT, and is carried out on the basis of an act of acceptance of the object into operation.
4. The list of specialized organizations referred to in parts 1 and 3 of this article and the procedure for the acceptance and transfer on a gratuitous basis of the objects specified in part 1 of this article is approved by the Cabinet of Ministers.
Supplies of mineral fertilizers, chemical plant protection products, the list of which is determined by the Cabinet of Ministers, are supplies exempt from VAT.
Article 290. Supply of agricultural machinery produced at the enterprises of the Kyrgyz Republic
The supply to a domestic agricultural producer of agricultural machinery manufactured at the enterprises of the Kyrgyz Republic, according to the list approved by the Cabinet of Ministers, is a supply exempt from VAT.
The supply of vehicles driven only by an electric motor, produced at the enterprises of the Kyrgyz Republic, is a supply exempt from VAT.
Article 292. Supply and export of metal-containing ores, concentrates, alloys and refined metals
The supply and export of metal-containing ores, concentrates, alloys and refined metals is a supply exempt from VAT.
Supplies of goods, works, services carried out by private partners and (or) the project company in the process of implementing public-private partnership agreements subject to approval by the Cabinet of Ministers are supplies exempt from VAT during the period specified in the public-private partnership agreement.
The supply by a refueling organization of jet fuel as in-flight supplies for refueling aircraft engaged in international air transport is a supply exempt from VAT.
1. The supply of goods or works in accordance with an agreement on a socially significant object is a supply exempt from VAT.
2. For the purposes of this article:
1) an agreement on a socially significant facility is a tripartite agreement on the production and/or construction or acquisition of a socially significant facility between:
a) a grantmaker, on the one hand;
b) the contractor of works or the supplier of goods, on the other hand;
c) a government agency or a government agency or a local government body, from a third party;
2) an agreement on a socially significant object is recognized as valid if:
a) the transfer of work or the supply of goods to a state body or a state institution, or a local government body was carried out no later than 3 years from the date of conclusion of such an agreement during the construction or production of a socially significant facility and no later than one year from the date of import into the territory of the Kyrgyz Republic in case of import a socially significant object or the date of acquisition of such an object in the territory of the Kyrgyz Republic;
b) the contractor of works or the supplier of goods has notified the tax authority at the place of tax registration of the conclusion of an agreement on a socially significant object no later than 30 calendar days following in a row after the date of conclusion of such an agreement.
The requirement to submit a notification applies to changes and additions to the contract on a socially significant object no later than 30 calendar days following in a row the date of making such changes and additions. The form of notification of the conclusion of an agreement on a socially significant object or the introduction of amendments and additions to such an agreement is established by the Cabinet of Ministers;
3) a socially significant object is a product that:
a) designed to meet the needs of the population in the field of health, education, culture, sports and social infrastructure; and
b) produced or built, or purchased at the expense of the grantor; and
c) transferred for further use to a state body or a state institution, or a local self-government body;
4) a grantor is an individual or individuals and / or an organization or organizations that provide a grant for the production and / or construction and / or acquisition of a socially significant object with its subsequent transfer for further use to a state body or state institution, or local government on on the basis of a tripartite agreement on a socially significant facility.
Article 296. Other supplies exempt from VAT
A supply exempt from VAT is:
1) the transfer of property to the authorized capital of the organization, as well as the return by the organization of the amount of the contribution to the participant in the form of property;
2) transfer and return of property between a partner and an organization under a Sharika agreement in accordance with Islamic finance;
3) provision of services for conducting religious rites, rituals, ceremonies, as well as services for organizing and conducting pilgrimages;
4) provision of frequency (power) control services in the EAEU, if the place of their delivery is the territory of the Kyrgyz Republic.
Article 297. VAT exemption for imported goods
1. The following goods imported into the territory of the Kyrgyz Republic are exempt from VAT:
1) securities, forms of passports and identity cards of a citizen of the Kyrgyz Republic in the established form;
2) specialized goods for persons with disabilities;
3) teaching aids and school supplies, scientific publications;
4) goods for which exemption from VAT is provided within the framework of customs procedures determined by international treaties and acts regulating customs legal relations that constitute the law of the EAEU, and the legislation of the Kyrgyz Republic in the field of customs;
5) scientific equipment for geological (geophysical, geodetic) expeditions to measure and control the seismic situation;
6) stamps of excise duty, means of identification and currency, except for those used for numismatic purposes;
7) to provide assistance in the aftermath of natural disasters, armed conflicts;
8) as humanitarian aid and/or grants in the manner determined by the Cabinet of Ministers;
9) under an agreement on a socially significant object, in the manner and under the conditions established by part 2articles 295of this Code;
10) for official use by diplomatic missions and consular offices of foreign states and international organizations, as well as for personal use by diplomatic agents, including members of their families, in accordance with international treaties;
11) baby food;
12) natural gas;
13) medicines, including vaccines and medicines for animals, medical devices, as well as raw materials used in the manufacture of medicines;
14) specialized goods for the construction and reconstruction of a glass melting furnace and a converter (ferroalloy furnace);
15) banking equipment (ATMs, POS-terminals with cash register function, payment terminals and bank kiosks) - until January 1, 2023;
16) electricity;
17) vehicles driven only by an electric motor, classified in the heading TN VED EAEU 870240 and 870380;
18) equipment for charging with electricity vehicles driven only by an electric motor, classified in the headings TN VED EAEU 8504 40 550 0 and 8504 90 980 0;
19) jet fuel imported by refueling organizations as on-board supplies for refueling aircraft engaged in international air transportation;
20) specialized goods and equipment intended for the construction of power plants based on the use of renewable energy sources;
21) component parts intended for the assembly of tractors and motor vehicles;
22) equipment and its components that meet the requirements of energy and resource efficiency, determined by the Cabinet of Ministers;
23) raw materials intended for the production of vegetable oil, feed for birds and fish - until January 1, 2025;
24) cash registers included in the Register of cash registers;
25) refined standard and measured ingots, investment coins imported by the National Bank - until January 1, 2024.
2. Import of goods specified in paragraphs 2, 3, 11, 13, 14, 20-23 of part 1 of this article is exempt from VAT according to the list approved by the Cabinet of Ministers, in accordance with the Commodity Nomenclature for Foreign Economic Activity of the EAEU (hereinafter - TN VED ).
Article 298. VAT exemption for imported breeding farm animals and seed materials, mineral fertilizers and chemical plant protection
1. Breeding farm animals and seed materials, mineral fertilizers and chemical plant protection products imported into the territory of the Kyrgyz Republic are exempt from VAT.
2. Import of goods specified in this article is exempt from VAT according to the list approved by the Cabinet of Ministers, in accordance with the FEACN.
Article 299. VAT exemption for imported weapons, military equipment, military property, special equipment and special means
1. Arms, military equipment, military property, special equipment, special means imported into the territory of the Kyrgyz Republic by state bodies and organizations, whose activities are financed from the state budget of the Kyrgyz Republic, are exempted from VAT in order to ensure the defense capability, national security and law and order of the Kyrgyz Republic .
2. Import of goods specified in this article is exempt from VAT according to the list approved by the Cabinet of Ministers, in accordance with the FEACN.
The following items temporarily imported by domestic organizations into the customs territory of the EAEU in the Kyrgyz Republic are exempted from VAT:
1) aircraft with a year of manufacture of not more than 15 years, classified by the codes of the unified TN VED 8802 40 003 5, 8802 40 003 6 and 8802 40 004 6;
2) engines and spare parts for aircraft provided for by this article, according to the list approved by the Cabinet of Ministers.
1. Import into the territory of the Kyrgyz Republic of goods, the value of which is at least 5,000 calculated indicators, imported into the territory of the Kyrgyz Republic by a VAT taxpayer, is exempt from import VAT if the goods are imported as:
1) fixed assets directly for their own production purposes;
2) goods purchased under the Murabaha and Ijara Muntahiya Bittamlik agreements in accordance with Islamic finance.
2. The exemption provided for by paragraph 1 of this article applies to goods and fixed assets classified in the commodity items of the TN VED 8401-8406, 840710, 8410-8414, 8416-8447, 8449-8465, 8471, 8474, 8475, 8477-8480 , 8504, 8505, 8514, 8515, 8525, 8526, 8529, 8530, 8601-8606, 8608, 8609, 8701, 8702 (excluding minibuses), 8704, 8705, 8709, 87. 9406 90 310 0.
3. The import of fixed assets provided for by part 2 of this article, carried out for its own production purposes, is exempt from paying VAT, regardless of the status of an economic entity as a VAT taxpayer:
1) an agricultural producer;
2) an agricultural cooperative, including for the production purposes of members of the cooperative;
3) machine and tractor station;
4) trade and logistics center for agricultural purposes;
5) an economic entity under a financial lease (leasing) agreement;
6) jewelry manufacturer.
4. In the event of the alienation of a fixed asset imported in accordance with this article from the territory of a member state of the EAEU before the expiration of a 60-month period from the date of import, such alienation shall be treated as a taxable import. The tax liability for import VAT arises from the date of import of such fixed asset.
5. For the purposes of this article, the transfer of goods is not an alienation:
1) under a financial lease agreement;
2) under the Murabaha and Ijara Muntahiya Bittamlik agreements in accordance with Islamic finance.
6. The import of a fixed asset provided for by paragraph 2 of this article, carried out by an agricultural cooperative directly for its own production purposes, as well as for the production purposes of members of the cooperative, shall be exempt from paying VAT on imports without taking into account the value limitation provided for by paragraph 1 of this article.
1. Works on the processing of customer-supplied raw materials imported into the territory of the Kyrgyz Republic from the territory of another member state of the EAEU with the subsequent export of processed products to the territory of another state are subject to VAT at a zero rate, subject to the conditions and terms for the processing of customer-supplied raw materials provided for by this Code.
2. The list of documents confirming the fact that a taxpayer of the Kyrgyz Republic has performed work on the processing of give-and-take raw materials imported into the territory of the Kyrgyz Republic from the territory of a member state of the EAEU, with the subsequent export of processed products outside the Kyrgyz Republic, as well as the conditions for processing give-and-take raw materials are determined by the Cabinet of Ministers.
1. Export of goods, except for the export of metal-containing ores, concentrates, alloys and refined metals, is a supply with a zero VAT rate.
2. When exporting goods to a member state of the EAEU, as well as when exporting products of processing of tolling raw materials, the VAT taxpayer is obliged, within 180 days from the date of shipment of the said goods, to submit to the tax authority simultaneously with VAT tax reporting documents in accordance with the List approved by the Cabinet Ministers.
Article 304. International transportation
1. International carriage of passengers, baggage and cargo, with the exception of carriage by rail, is a delivery with a zero VAT rate.
2. Transportation is considered international if transportation is carried out from the territory of the Kyrgyz Republic to the territory of another state or from the territory of another state to the territory of the Kyrgyz Republic.
3. The list of documents confirming international transportation is approved by the Cabinet of Ministers.
1. Services for servicing transit flights of aircraft, as well as services related to international transportation, with the exception of services related to international transportation by rail, are supplies with a zero VAT rate.
2. In this article, the services related to the international carriage of passengers, baggage and cargo are the services:
1) for loading, unloading, reloading, loading and unloading;
2) forwarding;
3) refueling and/or unloading aviation fuel;
4) for air navigation, meteorological, ground navigation, airport and ground services;
5) maintenance;
6) for the supply and delivery of in-flight meals and drinks;
7) aircraft cleaning;
8) for the sale and booking of tickets for international transportation and for transportation outside the territory of the Kyrgyz Republic.
Services related to the supply of electricity to pumping stations that irrigate agricultural land and provide the population with drinking water are supplies with a zero VAT rate.
1. The tax base for VAT on a taxable supply is the taxable value of the supply determined in accordance witharticle 308of this Code.
2. The tax base for VAT on taxable imports of goods imported from states that are not members of the EAEU is the taxable value of imported goods, determined in accordance witharticle 310of this Code.
3. The tax base for VAT on taxable imports of goods imported from the EAEU member states is the taxable value of imported goods, determined in accordance witharticle 311of this Code.
Article 308. Taxable value of supplies
1. Except as otherwise provided in this section, the taxable value of a supply is the total amount payable or payable in respect of such supply, excluding VAT and sales tax.
2. In relation to the supply of works or services in the territory of the Kyrgyz Republic, carried out by a foreign organization whose activities do not lead to the establishment of a permanent establishment in the territory of the Kyrgyz Republic, the taxable cost of the supply is the total amount paid or payable, excluding VAT.
3. In cases where payment is made in kind, the taxable value of the supply is the market price of the delivered goods, works, services, net of VAT and sales tax.
4. When goods are supplied free of charge, the taxable value of the supply is the accounting value of the goods.
5. The taxable value cannot be lower than the accounting value, except for the supply of goods, works, services at state regulated prices.
6. The taxable value of the supply also includes:
1) the amount of taxes payable on or in connection with the supply, excluding VAT and sales tax;
2) the amount of subsidies allocated from the budget in connection with the use by the taxpayer of state regulated prices or benefits provided in accordance with the legislation of the Kyrgyz Republic to individual consumers in the sale of goods, works, services.
7. The taxable cost of delivery does not include state duties paid in accordance with the legislation of the Kyrgyz Republic.
8. In this section, book value means:
1) for inventory - the cost of acquisition and production;
2) for fixed assets and intangible assets - acquisition and production costs reduced by the amount of accrued depreciation in accordance with the legislation of the Kyrgyz Republic on accounting.
1. If the value of the delivered goods, works, services changes, the value of the taxable supply shall be adjusted accordingly.
2. Adjustment of the value of a taxable supply is made in cases of changes in the terms of the transaction, including:
1) full or partial return of goods;
2) price change;
3) refusal of performed works and/or services;
4) refund of payment for goods, works, services.
Adjustment of the value of a taxable supply, including VAT, is carried out in the tax period in which the cases specified in this part took place.
3. If all or part of the cost of the supply of goods, works, services is a bad debt, then the VAT taxpayer has the right to adjust the cost of the taxable supply by the amount of the bad debt in the tax period in which the debt was recognized as bad debt.
4. In case of receipt of payment for the delivered goods, works, services after the VAT payer uses the right granted to him by part 3 of this article, the cost of the taxable supply is subject to increase by the value of the specified payment in the tax period in which the payment was received.
5. If the obligation of a VAT taxpayer on acquired material resources is recognized as doubtful, the amount of VAT included in this obligation shall be excluded from the offset in the tax period in which the obligation is recognized as doubtful.
If the doubtful obligation is paid in full or in part, then the amount of VAT for the acquired material resources relating to the paid part of the obligation is subject to offset in the tax period in which the payment was made.
6. Adjustment of the amount of VAT for the acquired material resources is made according to the amount of VAT:
1) previously accepted for offset, when the acquired material resources are subsequently used not to create taxable supplies;
2) previously included in the cost of acquired material resources, when they are subsequently used to create taxable supplies, including in connection with changes in tax legislation.
The adjustment provided for by this subparagraph shall apply to material resources that were used to create taxable supplies after the effective date of the said change in tax legislation.
7. When the value of the acquired material resources changes in the cases specified in this article, the VAT for the acquired material resources is adjusted accordingly. The amount of the adjustment is subject to offset or excluded from the offset in the tax period in which the cases referred to in this part took place.
8. The cost of the taxable supply and the amount of VAT for the acquired material resources on invoices recognized as invalid in accordance with this section are not subject to adjustment. This rule does not apply to cases where such an adjustment is made in the direction of increasing the tax liability for VAT.
The taxable value of goods imported from states that are not members of the EAEU is the sum of their customs value, customs duties and taxes payable upon import of these goods, excluding VAT.
1. Unless otherwise provided by this Code, the taxable value of the import of goods is determined on the basis of the value of the purchased goods, provided for by the terms of the contract.
2. If, under the terms of the contract, the transaction price consists of the cost of the purchased goods, as well as other expenses, and the cost of the purchased goods and / or the cost of other expenses are specified separately, then the taxable value of imports is only the cost of the purchased goods.
3. If, under the terms of the contract, the transaction price consists of the value of the purchased goods, as well as other costs, and the value of the purchased goods and/or the cost of other costs are not specified separately, then the taxable value of imports is the transaction price specified in the contract.
4. The taxable value of imports of goods shall include the amounts of excise tax on imported excisable goods.
5. The taxable value of imports of goods that are products of processing of raw materials to be supplied shall be determined in the amount of the cost of work on the processing of this raw material to be supplied.
1. The export of EAEU goods from the territory of a free warehouse to the rest of the territory of the Kyrgyz Republic, including when these goods are alienated in favor of persons who are not owners of free warehouses, is subject to import VAT.
2. Administration of VAT when moving goods through the territory of a free warehouse is carried out in accordance with the legislation of the EAEU and the legislation of the Kyrgyz Republic in the field of customs.
Chapter 40 Procedure for calculation, payment and refund of VAT
The tax period for calculating VAT is:
1) for taxable supplies - one calendar month;
2) for supplies to a foreign organization specified in part 4article 28of this Code - a calendar quarter.
Article 314. Procedure for calculating VAT
1. VAT is calculated in accordance with the procedure established by Part 1article 43of this Code.
2. The amount of VAT payable to the budget in respect of taxable supplies is determined as the difference between the amount of VAT calculated on all taxable supplies made by a VAT taxpayer in a tax period and the amount of VAT on acquired material resources subject to offset in the same tax period .
3. When a foreign organization, specified in part 4, providesarticle 28of this Code, electronic services, the place of supply of which is the territory of the Kyrgyz Republic, the moment of determining the tax base is the last day of the tax period in which payment (partial payment) for the service was received.
Article 315. Procedure for offsetting VAT
1. Unless otherwise provided by this section, a VAT taxpayer shall be granted the right to offset the amount of VAT paid or payable for the acquired material resources used to create taxable supplies. If the purchased material resources are used by the VAT taxpayer partly to create taxable supplies, and partly for exempt and non-taxable supplies, the VAT amount for the acquired material resources is taken into account, determined based on the share of their use in taxable supplies.
2. For the purposes of this section, acquired material resources are fixed assets, goods, raw materials, materials, fuel, components, as well as work performed and services rendered, received or imported by a VAT taxpayer for the purpose of making deliveries.
3. The right to the offset provided for by part 1 of this article arises for a VAT taxpayer, provided that:
1) a VAT taxpayer:
a) goods, works and services were actually purchased from a VAT taxpayer; and
b) an invoice has been received, drawn up in accordance with the procedure established by this Code; and/or
c) cash and sales receipts have been received, which reflect: the name and TIN of the taxpayer of the VAT supplier; name, quantity and cost of goods with the allocation of the amount of VAT;
2) when importing goods from the territories of states that are not member states of the EAEU, a VAT taxpayer:
a) customs clearance of goods has been carried out in accordance with the customs legislation of the EAEU and / or the legislation of the Kyrgyz Republic in the field of customs; and
b) VAT on imports has been paid to the budget for imported goods;
3) when importing goods from the territories of the EAEU member states by a VAT taxpayer:
a) submitted tax reporting on indirect taxes; and
b) VAT on imports has been paid to the budget for imported goods;
4) a VAT taxpayer - a tax agent upon acquisition from a foreign organization whose activities do not lead to the establishment of a permanent establishment in the territory of the Kyrgyz Republic, works and / or services, the place of supply of which is recognized as the territory of the Kyrgyz Republic, VAT is paid to the budget and an invoice is issued in your address.
4. If the actual amount of acquired material resources differs from the amount indicated in the acquisition documents, and this difference is within the limits of natural wastage, the taxpayer is entitled to a credit for the amount indicated in the acquisition documents. Otherwise, the amount subject to offset is adjusted for the actual amount of acquired material resources.
Sectoral attrition rates and attrition rates for individual entities are developed by authorized state bodies and approved by the Cabinet of Ministers.
5. The right to set off is granted to the taxpayer in respect of the acquired material resources used to create taxable supplies, taking into account manufacturing defects and technological losses.
The norms of manufacturing defects and technological losses are established by the taxpayer in the tax policy.
6. A VAT taxpayer performing construction and installation works has the right to offset the amount of VAT paid for the acquired material resources used for production purposes to create taxable supplies.
7. Foreign organization specified in part 4article 28of this Code, the right to set off the amount of VAT paid or payable for the acquired material resources used to create taxable supplies is not granted.
Article 316. VAT for acquired material resources not subject to offset
1. VAT for acquired material resources is not subject to offset in respect of material resources acquired:
1) not for the creation of taxable supplies;
2) for geological prospecting and geological exploration during the term of the relevant license;
3) for the purpose of organizing leisure, entertainment, with the exception of VAT acquired by the taxpayer for the implementation of entrepreneurial activities in the field of entertainment and leisure.
2. VAT for acquired material resources is not subject to offset:
1) if such VAT is accepted for offset in violation of the provisions of this Code;
2) for lost material resources exceeding the norms of natural loss;
3) on an invalid invoice;
4) on an invoice that does not contain all the details provided for in the established form of an invoice.
3. VAT on acquired material resources, which is not subject to offset, is included in the accounting value of material resources, except for the cases specified in clauses 1 and 4 of part 2 of this article.
4. Not subject to VAT offset for acquired material resources if the VAT taxpayer applies the regime establishedarticle 324of this Code.
1. When a VAT taxpayer makes taxable and exempt supplies, if the value of exempt supplies for the tax period does not exceed 5 percent of the total cost of supplies, the amount of VAT paid for the acquired material resources is subject to offset in full.
2. Unless otherwise provided by this article, with the exception of the cases provided for by paragraph 1 of this article, VAT on acquired material resources subject to offset shall be calculated in the following order:
1) the amount of VAT for the acquired material resources intended for the creation of taxable supplies is subject to offset;
2) the amount of VAT for the acquired material resources intended for the creation of exempt deliveries is not subject to offset;
3) the remaining undistributed part of VAT is subject to offset in the following amount:
the amount of unallocated VAT x A / A + B = the amount to be offset, where:
A - taxable value of supplies for the tax period;
B - the cost of exempt deliveries made during the tax period.
3. When a bank, as a tax agent, purchases works or services, the place of supply of which is the territory of the Kyrgyz Republic, from a foreign organization whose activities do not lead to the establishment of a permanent establishment in the territory of the Kyrgyz Republic, the amount of VAT for the acquired material resources is subject to offset in full for each supply provided that VAT has been paid.
4. VAT credited in accordance with point 1 of part 2 of this article, upon the acquisition of material resources that are subsequently not used for the production of taxable supplies, shall be adjusted in the period in which these material resources were used to create exempt supplies and / or supplies, not subject to VAT.
1. The tax base for lottery activities is the difference between the proceeds from the sale of lottery tickets and the amount of the paid prize fund attributable to this proceeds.
2. VAT paid for purchased material resources intended for the formation of the prize fund is not subject to offset.
1. Tax reporting for VAT is submitted to the tax authority at the place of current tax accounting:
1) no later than the 25th day of the month following the reporting tax period - by a VAT taxpayer not administered by a functional subdivision of the authorized tax authority;
2) no later than the last day of the month following the reporting tax period - by a VAT taxpayer administered by a functional subdivision of the authorized tax authority.
2. VAT is paid no later than the 25th day of the month following the reporting tax period.
3. If the tax agent has not withheld or withheld incompletely the tax obligation provided for by this section, then the tax agent shall be obliged to fulfill this tax obligation and responsible for its failure to fulfill it in accordance with this Code.
Article 320. Submission of tax reporting and payment of VAT when importing goods
1. When importing goods into the territory of the Kyrgyz Republic from the territories of the EAEU member states, the taxpayer is obliged to submit to the tax authority at the place of current tax accounting tax reporting on indirect taxes no later than the 20th day of the month following the month in which the goods were imported.
Simultaneously with the tax reporting specified in this part, the taxpayer shall submit documents to the tax authority in accordance with the list approved by the Cabinet of Ministers.
2. VAT on imported goods is paid at the place of the current tax registration of the taxpayer no later than the 20th day of the month following the month in which the goods were imported.
The amount of indirect taxes calculated for payment according to tax reporting on indirect taxes must correspond to the amount of indirect taxes calculated in the application (applications) for the import of goods and payment of indirect taxes.
3. The form and procedure for filling out an application for the import of goods and payment of indirect taxes and tax reporting on indirect taxes on imported goods are approved by the Cabinet of Ministers.
4. Confirmation by the tax authority of the fact of payment of VAT on goods imported from the territories of the EAEU member states is carried out by putting an appropriate mark in the application for the import of goods and payment of indirect taxes or in another manner prescribed by the Cabinet of Ministers.
5. In case of non-payment or incomplete payment of VAT on imported goods, as well as inconsistency of documents submitted by the taxpayer with the requirements established by the tax legislation of the Kyrgyz Republic, the tax service body shall decide on a reasoned refusal to confirm the fact of payment of VAT on imports.
6. Payment of VAT on imports from goods imported from the territories of states that are not member states of the EAEU is carried out in the manner and terms established by the customs legislation of the EAEU and the legislation of the Kyrgyz Republic in the field of customs affairs, unless otherwise provided by this Code.
7. In the event that goods previously imported into the territory of the Kyrgyz Republic are used for purposes other than those in connection with which, in accordance with the legislation of the Kyrgyz Republic, exemption from VAT on imports is granted, VAT on the import of such goods shall be payable within the time limits established by this articles.
1. A taxpayer shall not be subject to making amendments and additions to VAT tax returns based on facts based on invoices recognized as invalid in accordance with this section.
2. The norm of part 1 of this article does not apply to cases where changes and additions are made in the direction of increasing the tax liability for VAT.
3. In the event of the return of goods imported into the territory of the Kyrgyz Republic from the territories of the EAEU member states due to inadequate quality and / or incompleteness before the expiration of the tax period in which such goods were imported, the reflection of information on such goods in tax reporting on indirect taxes for imported goods, as well as in the application for the import of goods and payment of indirect taxes is not made.
4. When returning the goods specified in paragraph 3 of this article after the expiration of the tax period in which such goods were imported, information on such goods shall be reflected in the revised tax reporting on indirect taxes on imported goods, as well as in the application for the importation of goods and payment indirect taxes.
5. For the purposes of this article, the list of documents confirming the return of goods imported into the territory of the Kyrgyz Republic from the territories of the EAEU member states is approved by the Cabinet of Ministers.
Article 322. Procedure for payment of VAT by individual VAT taxpayers
1. Unless otherwise provided by this section, the following types of activities are subject to VAT in accordance with this article:
1) industrial processing of agricultural products from raw materials of domestic production;
2) production of jewelry from domestically produced precious metals and scrap - until January 1, 2027.
2. In this article:
1) industrial processing of agricultural raw materials means a set or combination of successively performed various technological operations for the production (manufacture) of food products at a specific production facility, as well as technological operations associated with the production of finished products from agricultural raw materials that have undergone primary processing;
2) food products are products classified as food production in accordance with the State Classifier of Economic Activities, approved by the Cabinet of Ministers;
3) agricultural raw materials are products classified as agriculture in accordance with the State Classifier of Economic Activities, approved by the Cabinet of Ministers;
4) products of primary processing are domestic agricultural products that have undergone technological processing operations to preserve their quality and ensure long-term storage, used as raw materials in the subsequent (industrial) processing of products or sold without further industrial processing to consumers;
5) the production of jewelry is understood as a set of technological operations for the manufacture of jewelry, decorative and other products from precious metals and precious, semi-precious, synthetic stones or without them.
3. The amount of VAT payable to the budget by a VAT taxpayer for the activities specified in part 1 of this article and calculated in accordance with part 2article 314of this Code, is reduced by 80 percent, provided that the taxpayer maintains separate accounting.
1. A simple partnership means an agreement on joint activities, as well as a partnership agreement concluded in accordance with Islamic finance.
2. Taxable supplies arising within the framework of the activities of a simple partnership are recognized as taxable supplies of a taxpayer who is entrusted with the obligation to keep records in accordance with a simple partnership agreement.
3. The taxpayer who is entrusted with the obligation to keep records in accordance with the simple partnership agreement has the right to offset VAT for the acquired material resources for the activities of a simple partnership.
1. A taxpayer carrying out taxable imports of goods has the right to apply the regime of imputed VAT calculation on imports of goods in the manner prescribed by this article.
For the purposes of this article, the conditional charge of VAT on imports means the procedure for paying VAT, according to which the taxpayer is obliged to pay the amount of VAT accrued on the import of goods into the territory of the Kyrgyz Republic to a deposit account opened in the treasury system, subject to the subsequent export of these goods from the territory of the Kyrgyz Republic. Republic.
2. If the export of goods is confirmed within 180 days from the date of registration of imported goods, the amount of VAT on imports paid by the taxpayer to the deposit account is returned to the taxpayer's account upon his application in accordance with the Procedure and conditions for applying the regime of imputed VAT accrual on imports, established by the Cabinet of Ministers.
3. In case of non-confirmation of the export of goods within the established period, the amount of VAT on imports paid to the deposit account is transferred to the budget.
1. Taxable supplies arising within the framework of trust management of property are recognized as taxable supplies of the trustee.
2. The trustee has the right to offset VAT for acquired material resources within the framework of trust management of property.
Article 326. Reimbursement of excess VAT
1. The amount of excess VAT is the positive difference between the amount of VAT on acquired material resources subject to offset and the amount of VAT accrued on taxable supplies of a VAT taxpayer.
2. Reimbursement of the amount of excess VAT is the attribution of the amount of excess VAT of a VAT taxpayer for a certain tax period to the accrued fine, tax sanctions, VAT of the next tax periods, as well as VAT on imports of this VAT taxpayer.
3. Reimbursement of excess VAT to a VAT taxpayer shall be made in the following order:
1) on account of the payment of his fines and tax sanctions for VAT without the application of the VAT taxpayer;
2) on account of his tax liability for VAT of the next tax period without the application of the VAT taxpayer;
3) on account of VAT on the import of goods based on the application of the VAT taxpayer.
1. The return of excess VAT to a VAT taxpayer shall be the attribution of the excess VAT to the payment of other taxes, as well as the payment of the excess from the budget to the account of the VAT taxpayer.
2. The refund of excess VAT to a VAT taxpayer is made on the basis of his application.
The absence of a taxpayer's statement on the use of the amount of excess VAT is considered as its attribution to the payment of penalties and tax sanctions for VAT, VAT of the next tax period.
3. The refund of excess VAT to a VAT taxpayer shall be made in the following order:
1) in payment of his tax debt on other types of taxes;
2) on account of payment of VAT on the import of goods;
3) payment of the amount of excess VAT to his account.
4. The amount of excess VAT to the account of the VAT taxpayer is subject to refund only if there is no tax debt on other types of taxes, including the liability for VAT on the import of goods.
5. The VAT excess amount shall be refunded to the VAT taxpayer on the basis of the results of the analysis of the risk factors for the unjustified formation of the VAT excess amounts.
The risk factors for the unjustified formation of excess VAT amounts include:
1) the period of activity of a VAT taxpayer by the date of filing an application for a VAT refund is less than 24 calendar months;
2) the implementation of export deliveries by the VAT taxpayer for less than 12 calendar months by the date of filing an application for a VAT refund;
3) existence of facts of untimely submission of tax reporting;
4) the cost of supplies taxed at a zero rate for the last 12 calendar months is less than 40 million soms;
5) the cost of own fixed assets is less than 15 million soms;
6) based on the results of the last two tax audits, the amount of additionally assessed taxes exceeds 10 percent of the total amount of tax liabilities for the audited period;
7) lack of information in electronic form from the tax authorities of the EAEU Member States on the paid amounts of indirect tax in the information system;
8) discrepancy between the indicators of the taxpayer and the indicators of the supplier, revealed by the results of the analysis of the tax reporting data for VAT and / or data of the information system of electronic invoices;
9) the amount of taxes paid for the previous 3 years is less than the amount of VAT excess to be reimbursed and refunded.
1. If a VAT taxpayer makes supplies at a zero rate and the total value of these supplies is at least 50 percent of the total volume of taxable supplies for a period equal to 6 consecutive months, then such an entity shall be entitled to a simplified procedure for refunding the amount of excess VAT.
2. When accepting an application of a VAT taxpayer that meets the condition specified in paragraph 1 of this article, the tax authority, based on risk factors for the unjustified formation of excess VAT amounts, is obliged, within 5 working days following the day of receipt of the application, to make a decision on the return and / or reimbursement VAT or on conducting a desk audit of the validity and amount of excess VAT.
3. The VAT excess amount shall be refunded within 5 business days following the day the tax authority makes a decision to refund the VAT excess amount, adopted in accordance with Part 2 of this Article.
4. The refund of the amount of excess VAT to the VAT taxpayer, at the request of which a decision was made to conduct a desk audit in accordance with part 2 of this article, shall be carried out in the manner prescribed byarticle 329of this Code.
5. The decision on reimbursement and/or return of the amount of excess VAT to the taxpayer shall be taken by the tax authority at the place of the current tax registration of the VAT taxpayer.
1. Upon receipt by the tax authority of an application for reimbursement, refund of excess VAT amounts submitted by a VAT taxpayer, within a period of not more than 10 working days, a decision is made to conduct a desk audit of the validity and amount of the VAT excess amount, based on the results of the desk audit, a decision is made:
1) on confirmation of the excess VAT amount, indicating the confirmed amount; or
2) on partial confirmation of the excess VAT amount, indicating the confirmed amount; or
3) on non-confirmation of the excess VAT amount, indicating the unconfirmed amount.
2. To a taxpayer who does not meet the requirements of part 1articles 328, refund and / or refund of the amount of excess VAT is carried out within 20 working days following the day the tax authority makes a decision on the refund and / or refund of the amount of excess VAT.
3. In the event that the fact of reimbursement and return of the amount of excess VAT in violation of the tax legislation of the Kyrgyz Republic is established, the earlier decision is annulled, and the reimbursed and returned amounts are subject to recovery with the accrual of penalties.
Penalties are accrued in the amount of 0.09 percent starting from the date of transfer to the bank account of the taxpayer when the amounts of excess VAT are returned to the bank account.
4. Reimbursement and refund of the amount of excess VAT is carried out at the expense of the expenditure part of the republican budget.
From January 1, 2025, the reimbursement and refund of the amount of excess VAT is carried out at the expense of the revenue side of the republican budget.
When executing the revenue part of the budget, the following amounts of excess VAT are taken into account as tax revenues:
1) reimbursed in accordance witharticle 326of this Code;
2) returned in accordance witharticle 327of this Code, in terms of the amounts reimbursed against the payment of VAT on imports, calculated in accordance with the customs legislation of the EAEU and the legislation of the Kyrgyz Republic in the field of customs affairs.
5. Consideration of an application for reimbursement and / or refund of the amount of excess VAT to a VAT taxpayer is not carried out and a decision is made to refuse consideration if, as of the date of filing the application, a criminal case has been initiated against this taxpayer related to his tax obligations.
6. An application for reimbursement and / or refund of the amount of excess VAT to a VAT taxpayer is not considered if, as of the date of filing the application, this taxpayer filed a complaint with the authorized tax authority against the decision of the tax authority based on the results of a tax audit on issues related to VAT.
7. Upon the expiration of the limitation period, the amount of excess VAT is debited from the personal account of the taxpayer in favor of the budget.
8. The procedure for reimbursement and refund of excess VAT amounts is established by the Cabinet of Ministers.
Article 330. VAT refund in accordance with the international obligations of the Kyrgyz Republic
1. If international treaties that have entered into force in accordance with the legislation of the Kyrgyz Republic provide for a refund or exemption from VAT, then the supply of goods, works and services is subject to VAT with its subsequent refund:
1) for official use by diplomatic missions and consular offices of foreign states, international organizations or their representative offices operating in the Kyrgyz Republic, as well as other organizations that are granted privileges and immunities in accordance with international treaties of the Kyrgyz Republic;
2) for personal use by accredited employees, including members of their families living with them, diplomatic missions and consular offices of foreign states, international organizations or their representative offices operating in the Kyrgyz Republic, as well as other organizations that are granted privileges and immunities in accordance with with international treaties of the Kyrgyz Republic.
2. The conditions established by part 1 of this article in relation to diplomatic missions and consular offices of foreign states in the Kyrgyz Republic, as well as their employees, including members of their families living with them, enjoying appropriate privileges and immunities, are implemented by the Kyrgyz Republic, taking into account the principles of reciprocity and parity basis.
The principle of reciprocity and parity is implemented according to the information provided by the authorized body in the field of foreign affairs of the Kyrgyz Republic.
3. Refund of VAT to diplomatic and equated representations and other entities is made at the expense of funds provided in the republican budget of the Kyrgyz Republic.
4. The procedure and conditions for the return of VAT, provided for in parts 1 and 2 of this article, are established by the Cabinet of Ministers.
Article 331. Taxpayer of excise tax
1. A taxpayer of excise tax (hereinafter in this section - excise) is an entity that produces, including on a give-and-take basis, excisable goods in the territory of the Kyrgyz Republic and / or imports excisable goods into the territory of the Kyrgyz Republic, unless otherwise provided by this section of this Code.
2. In case of exemption of the entities specified in paragraph 1 of this article from the payment of excise tax in terms of the production of excisable goods on a give-and-take basis, the owner of the give-and-take raw materials shall be the taxpayer of the excise tax.
Determination of taxpayers of excise tax when importing excisable goods into the EAEU is carried out according to the rules established by this Code in relation to entities carrying out taxable imports from the EAEU Member States in accordance with Section IX of this Code.
Article 333. Object of taxation
The object of excise taxation is the production in the territory of the Kyrgyz Republic and / or import into the territory of the Kyrgyz Republic of excisable goods provided for in part 1articles 334of this Code.
Article 334. List of excisable goods
1. Excisable goods are:
1) undenatured ethyl alcohol with an alcohol concentration of 80 percent or more, ethyl alcohol and other alcoholic tinctures, denatured, of any concentration, classified in the heading of the TN VED 2207;
2) malt beer, natural grape wines, including fortified ones; grape must, other than that specified in the heading TN VED 2009, vermouth and other grape natural wines with the addition of vegetable or aromatic substances, other fermented drinks (for example, cider, perry or pear cider, honey drink); mixtures of fermented drinks and mixtures of fermented drinks and non-alcoholic drinks, low-alcohol drinks, not elsewhere specified or included, undenatured ethyl alcohol with an alcohol concentration of less than 80% by volume; alcoholic tinctures, liqueurs and other alcoholic beverages classified in the headings of the TN VED 2203, 2204, 2205, 2206, 2208;
3) tonic (energy) non-alcoholic drinks, classified in the heading TN VED 2202;
4) tobacco products, such as cigars, cigars with cut ends, cigarillos (thin cigars) and cigarettes made from tobacco or its substitutes, classified in heading HS 2402;
5) other products containing tobacco, such as other manufactured tobacco and manufactured tobacco substitutes; tobacco "homogenised" or "reconstituted"; tobacco extracts and essences, classified in the heading TN VED 2403;
6) heated tobacco and products with heated tobacco, classified in heading TN VED 2404;
7) nicotine-containing liquids for use in electronic cigarettes, disposable electronic nicotine delivery systems with nicotine liquid in one housing, classified in TN VED heading 2404;
8) electronic cigarettes and similar individual electric vaping devices (electronic nicotine delivery systems) classified in HS Commodity Subheading 8543 40 000 0;
9) crude oil and crude oil products obtained from bituminous rocks, oil and oil products obtained from bituminous rocks, except for crude ones; products, not elsewhere specified or included, containing 70% by weight or more of oil or oil products derived from bituminous rocks, these oil products being the main constituents of the products; waste oil products classified in TN VED headings 2707, 2709, 2710, 3811.
2. The goods referred to in this article may be marked with an identification means or an excise duty stamp.
1. The tax base for excise is:
1) the physical volume of the excisable goods to be marked with an identification means or an excise duty stamp; and/or
2) the physical volume of the sold excisable goods that are not subject to identification means or an excise duty stamp; and/or
3) the physical volume of imported excisable goods that are not subject to identification means or an excise duty stamp.
For the purposes of this part, sold excisable goods are understood to be excisable goods in which the ownership right has been transferred to the buyer.
2. The norms of this Article shall apply irrespective of whether the goods are produced from own raw materials or supplied by the customer.
3. Adjustment of the size of the tax base for the import of excisable goods from the EAEU member states is carried out in accordance witharticle 321of this Code.
Article 336. Basic excise rates
1. Basic excise rates are set in the following amounts:
|
Excisable goods |
TN VED code |
Unit of measure (tax base) |
Basic tax rates |
|
Undenatured ethyl alcohol, ethyl alcohol and other alcoholic tinctures, denatured, of any concentration, except for those sold to producers or imported by manufacturers for the production of vodka, alcoholic beverages, fortified drinks, fortified juices, balm, wine, if they have a license for the right to produce them , and special consumers within the limits |
2207 |
liter |
350 soms |
|
Vodka |
220860 |
liter |
300 soms |
|
Liquor and vodka products |
220830; 220870; 220890 |
liter |
300 soms |
|
Fortified drinks, fortified juices and balms |
220840; 220850 |
liter |
300 soms |
|
Guilt |
2204 except 220410 and 220430, 2205, 2206 |
liter |
100 soms |
|
Cognacs (except brandy alcohol) |
2208201200-2208202900, 2208206200-2208208900 |
liter |
200 soms |
|
Sparkling wines, including sparkling wine and champagne |
2204; 2205; 2206 |
liter |
140 soms |
|
Beer packaged and bulk |
2203 |
liter |
30 soms |
|
Wine materials |
220430 |
liter |
35 soms |
|
Low alcohol drinks |
220890 |
liter |
200 soms |
|
Tonic (energy) soft drinks |
2202 |
liter |
100 soms |
|
Tobacco products: |
|||
|
Filtered cigarettes, non-filtered cigarettes and cigarettes |
2402 |
1000 pieces |
2250 soms |
|
Cigarillos |
2402 |
1000 pieces |
2250 soms |
|
cigars |
2402 |
1 piece |
200 soms |
|
Pipe tobacco, smoking, chewing, sucking, snuffing, hookah tobacco (excluding tobacco used as a raw material for the production of tobacco products) |
2403 |
kilogram |
800 soms |
|
Products with heated tobacco (heated tobacco stick (stick), heated capsule with tobacco) cylindrical shape: |
2404 |
1000 pieces |
|
|
from January 1, 2022 to December 31, 2022 inclusive |
1800 soms |
||
|
from January 1, 2023 to December 31, 2023 inclusive |
2000 soms |
||
|
from January 1, 2024 |
2250 soms |
||
|
Heated loose tobacco: |
2404 |
kilogram |
|
|
from January 1, 2022 to December 31, 2022 inclusive |
3000 soms |
||
|
from January 1, 2023 to December 31, 2023 inclusive |
4000 soms |
||
|
from January 1, 2024 to December 31, 2024 inclusive |
5000 soms |
||
|
from January 1, 2025 to December 31, 2025 inclusive |
6000 soms |
||
|
from January 1, 2026 |
7000 soms |
||
|
Nicotine liquid in cartridges, reservoirs and other containers for use in electronic cigarettes |
2404 |
milliliter |
3 soms |
|
Disposable electronic nicotine delivery systems with nicotine liquid in one housing |
2404 |
1 piece |
100 soms |
|
Electronic cigarettes and similar individual electric vaporizers (electronic nicotine delivery systems) |
8543 40 000 0 |
1 piece |
100 soms |
|
Oil products: |
|||
|
oils and other products of high-temperature distillation of coal tar; similar products in which the mass of aromatic constituents exceeds the mass of non-aromatic constituents: benzene for use as a fuel |
2707 10 100 0 |
ton |
5000 soms |
|
natural gas condensate: |
|||
|
other |
2709 00 100 1; 2709 00 100 9 |
ton |
5000 soms |
|
crude oil and crude petroleum products derived from bituminous materials |
2709 00 900 1-2709 00 900 9 |
ton |
0 soms |
|
motor gasolines, special, light and medium distillates, with the exception of those classified in the heading TN VED 2710 19 290, other gasolines and distillates |
2710 12 110-2710 12 900; 2710 19 110 0-2710 19 150 0; 2710 19 250 0 |
ton |
10000 soms |
|
other petroleum products (biofuel, ecological fuel, mixture of light distillates) |
2710 20 900 0 |
ton |
5000 soms |
|
jet fuel |
2710 19 210 0 |
ton |
2000 soms |
|
diesel fuel, gas oils, heavy distillates, middle distillates classified in the heading TN VED 2710 19 290 |
2710 19 290 0; 2710 19 310 0-2710 19 480 0; 2710 20 110 0-2710 20 190 0 |
ton |
2000 soms |
|
fuel oil |
2710 19 510-2710 19 680 9; 2710 20 310 1-2710 20 390 9 |
ton |
2000 soms |
|
lubricating oils; other oils |
2710 19 710 0-2710 19 980 0 |
ton |
2000 soms |
|
other antiknock agents based on lead compounds, used for the same purposes as petroleum products |
3811 11 900 0; 3811 19 000 0 |
ton |
5000 soms |
|
lubricating oil additives containing petroleum or petroleum products derived from bituminous rocks |
3811 21 000 0 |
ton |
5000 soms |
2. The excise rate may be changed by the Cabinet of Ministers within the limits of the established base rate.
3. Special consumers of ethyl alcohol are persons using ethyl alcohol for medical, veterinary purposes and for the production of disinfectants, perfumes and cosmetics within the limits approved by the authorized tax authority.
4. The list of special consumers specified in part 3 of this article is approved by the Cabinet of Ministers.
The excise tax period for excisable goods produced or imported from the territories of the EAEU member states is a calendar month.
Article 338. Calculation procedure
Excise tax is calculated in accordance with the procedure established by Part 1article 43of this Code.
Article 339. Deadline for payment and submission of tax returns
1. The excise is paid within the following terms:
1) for manufactured and/or imported excisable goods subject to identification means or excise stamp - before or on the day of acquisition of identification means or excise stamps;
2) for excisable goods imported from the territories of states that are not members of the EAEU, which are not subject to identification means or an excise duty stamp - on the day determined by the international treaties and acts regulating customs legal relations constituting the law of the EAEU, and / or the legislation of the Kyrgyz Republic in in the field of customs for the payment of customs duties;
3) for excisable goods produced in the territory of the Kyrgyz Republic and/or imported from the territories of the member states of the EAEU, not subject to identification means or excise tax stamp - no later than the 20th day of the month following the reporting tax period.
2. An excise taxpayer on produced and/or imported excisable goods from the territories of the EAEU member states is obliged to submit monthly tax reports on excise and/or indirect taxes to the tax authority at the place of current tax accounting no later than the 20th day of the month following the reporting tax period .
Relevant documents must be attached to tax reporting on indirect taxes in the form and in the manner established byarticle 320of this Code.
3. In case of import of excisable goods from the territories of the EAEU member states, payment of the excise tax on imports is made at the place of tax registration of the excise taxpayer.
4. Confirmation by the tax authorities of the fact of payment of excise duty on excisable goods imported from the territories of the EAEU Member States is carried out by affixing an appropriate mark by the tax authority in the application for the import of goods and payment of indirect taxes.
In case of non-payment or incomplete payment of excise duty on imported goods, as well as non-compliance of documents submitted by the taxpayer with the requirements established by the tax legislation of the Kyrgyz Republic, the tax service body shall decide on a reasoned refusal to confirm the fact of payment of excise duty on imports.
Section 340. Administration of Excise Tax
Unless otherwise provided by this article, the administration of the excise tax on the export and import of goods in mutual trade of the EAEU member states is carried out by the tax authorities.
The administration of excise tax on goods placed under the customs procedures of a free customs zone or a free warehouse is carried out by the customs authorities.
one.Article 342of this Code shall apply to excisable goods produced from give-and-take raw materials and subject to shipment for export.
2. A taxpayer engaged in the production of excisable goods from customer-supplied raw materials must:
1) within 3 days from the date of conclusion of an agreement or contract for the provision of services for the processing of customer-supplied raw materials, notify the tax authority at the place of current tax accounting about this transaction, attaching a copy of the relevant agreement or contract;
2) deposit to the deposit account of the tax authority at the place of current tax accounting the amount of excise (deposit) calculated on the volume of excisable goods subject to production under the terms of the specified agreement or contract, before shipment of the finished excisable goods to the owner of raw materials supplied by the customer and / or for export on behalf of owner of tolling raw materials.
3. The term for processing customer-supplied raw materials, which is excisable, exported from the territory of the Kyrgyz Republic to the territory of an EAEU member state, as well as imported into the territory of the Kyrgyz Republic from the territories of the EAEU member states, is determined in accordance with the terms of the contract (agreement) for the processing of customer-supplied raw materials and cannot exceed two years from the date of acceptance for accounting and / or shipment of customer-supplied raw materials.
1. The amount of excise (deposit) paid by a taxpayer producing excisable goods from give-and-take raw materials to the deposit account of a tax authority shall be refunded to its bank account no later than 20 days from the date of submission to the tax authority of the relevant application, as well as the following documents:
1) tax reporting on excise duty;
2) copies of the agreement between the owner of raw materials supplied by the customer and a third party for the supply of excisable goods for export;
3) copies of an invoice or other document for the shipment of finished excisable goods, including for export;
4) payment documents confirming the fact of payment for services for the processing of customer-supplied raw materials;
5) payment documents confirming the fact of payment for the exported excisable goods;
6) customs declaration for the export of excisable goods;
7) the customs declaration of the country of destination or other document confirming importation into the country of destination, such as:
a) tirkarnet;
b) international waybill;
c) waybill issued for international railway traffic;
8) a certificate from the tax authority at the place of current tax accounting of the owner of raw materials supplied by the customer that he has no tax debts.
2. If after 90 days from the date of shipment of the finished excisable goods to the owner of the raw materials to be supplied and/or for export on behalf of the owner of the raw materials to be supplied, the taxpayer who produced the excisable goods from the raw materials to be supplied did not submit or submitted incompletely the documents specified in Part 1 of this Article, the amount of the excise (deposit) shall be credited to the budget revenue and shall not be refunded.
3. In case of non-confirmation of the fact of export of excisable goods, the amount of excise (deposit) paid to the deposit account of the tax authority shall be credited to the budget revenue and shall not be refunded.
4. The amount of excise (deposit) paid to a deposit account is not refundable if the owner of raw materials supplied by the customer has a tax debt within the limits of such debt.
1. If, after the acquisition of means of identification or excise stamps, the excise rates have changed towards a decrease or increase, the amount of excise tax paid upon the acquisition of means of identification or excise duty stamps shall not be subject to recalculation.
2. Peculiarities of payment of excise duty when exporting excisable goods outside the territory of the Kyrgyz Republic are specified inarticle 347of this Code.
3. Peculiarities of payment of excise duty when moving goods across the customs border of the EAEU are determined by the international treaties and acts regulating customs legal relations that constitute the law of the EAEU, and by the legislation of the Kyrgyz Republic in the field of customs.
Article 344. Deduction of the amount of excise
1. An excise taxpayer shall have the right to reduce the amount of excise by the amount of excise paid upon acquisition in the territory of the Kyrgyz Republic or upon importation of excisable goods into the territory of the Kyrgyz Republic, if these goods are used as the main raw material for the production of excisable goods.
2. In accordance with Part 1 of this Article, the deduction shall be made for the amount of excise duty on the quantity of excisable raw materials actually used for the tax period for the production of excisable goods, determined on the basis of the norms for the output of excisable goods from excisable raw materials provided for in the tax policy of the taxpayer.
3. The norms of this article shall also apply to the transfer of excisable goods made from give-and-take excisable raw materials used as raw materials, subject to confirmation of the payment of excise by the owner of give-and-take excisable raw materials.
Article 345. Excisable goods subject to labeling
1. Produced in the territory of the Kyrgyz Republic and imported into the territory of the Kyrgyz Republic alcoholic beverages, tonic (energy) soft drinks and tobacco products, the list of which is specified in paragraphs 2, 3, 4, 6, 7 and 8 of part 1articles 334of this Code, with the exception of grape must (TN VED code 220430), are subject to labeling.
2. Marking is the application/attachment to an excisable product or its packaging of an identification tool or an excise duty stamp of an approved sample, confirming that the excise tax has been paid to the budget revenue, unless otherwise provided by this section.
3. Alcoholic beverages and tobacco products are not subject to labeling:
1) whose export outside the territory of the Kyrgyz Republic was carried out in accordance with the customs procedure for export;
2) import (shipment) of which is carried out by individuals to the territory of the Kyrgyz Republic within the limits approved by the Cabinet of Ministers.
4. The form, implementation period, procedure for issuing and using means of identification or excise duty stamps, as well as the procedure for applying and administering a deposit payment for the import of alcoholic labeled products and the amount of the deposit payment are established by the Cabinet of Ministers.
Article 346. Damage, loss of excisable goods and excise duty stamps
1. In case of damage and loss of produced excisable goods, the excise duty shall be paid in full and/or not refundable, except in cases arising as a result of force majeure.
2. In case of loss of excise stamps, the excise paid before or at the time of acquisition of excise stamps shall not be subject to refund, except for cases arising as a result of force majeure.
3. In case of damage to excise stamps, excise shall not be paid in the event that the damaged excise duty stamps are accepted by an authorized bank on the basis of an act of write-off for destruction. Instead of damaged stamps, new excise stamps are issued without re-payment of excise duty, subject to payment of the face value of the stamps.
4. Calculation of excise tax on lost excise stamps intended to designate alcoholic products is carried out based on the established rates applied to the maximum allowable volume of containers, in accordance with the capacity indicated on the excise duty stamp.
Article 347. Exemption from excises
1. Excises are not levied on excisable goods imported by individuals in accordance with the norms approved by the Cabinet of Ministers.
2. The following imported goods are exempt from excise duty:
1) goods necessary for the operation of vehicles engaged in the international transportation of goods, baggage and passengers, while en route and at intermediate stops;
2) goods transported across the customs border of the EAEU, released under the customs procedures established by the customs legislation of the EAEU and / or the legislation of the Kyrgyz Republic in the field of customs, with the exception of the customs procedure for the release of goods for domestic consumption;
3) confiscated, ownerless valuables, as well as valuables that have passed by right of inheritance to the state.
3. Unless otherwise provided by this article, exported excisable goods are not subject to excises, provided that the taxpayer confirms the export of such goods.
To confirm the validity of the exemption from payment of excises, the taxpayer submits to the tax authority at the place of current tax accounting, simultaneously with the tax reporting on excise, the documents provided for in Part 2article 303of this Code.
In this case, the taxpayer has the right to submit such documents to the tax authority within 180 calendar days from the date of shipment of excisable goods.
In case of confirmation of the export of excisable goods after the expiry of the period established by this part, the paid amounts of excises are subject to offset and / or return in accordance witharticle 93of this Code. At the same time, the paid amount of the penalty accrued in connection with the non-confirmation of the sale of excisable goods for export is not refundable.
In the event of non-confirmation, non-submission or incomplete submission of the documents specified in this part, or non-confirmation of their reliability in the course of subsequent tax control, excise tax on such excisable goods is calculated in the manner established by this section for the sale of excisable goods on the territory of the Kyrgyz Republic.
SECTION XI. TAXES FOR THE USE OF SUBSOIL
Article 348. Types of taxes for the use of subsoil
Subsoil use taxes include:
1) bonuses - one-time payments for the right to use subsoil for the purpose of prospecting, exploration and development of mineral deposits;
2) royalties - current payments for the use of subsoil for the purpose of developing mineral deposits and / or withdrawing (extracting from the subsoil) groundwater.
Article 349. Exemption from payment of taxes for the use of subsoil
1. The following are exempt from paying taxes for the use of subsoil:
1) the owner of a land plot or a land user engaged in the extraction of sand, clay, sand and gravel mixture and the extraction of groundwater, not related to the implementation of entrepreneurial activities, on a land plot owned by him or being in his use;
2) an entity that has received subsoil plots for the formation of specially protected natural areas of special ecological, environmental, scientific, historical and cultural significance;
3) an entity processing waste from mining, processing, coke-chemical and metallurgical production;
4) an entity performing geological, geophysical and other work on the study of subsoil, carried out at the expense of the republican budget, research work, including earthquake forecasting, engineering and geological surveys and geoecological studies, as well as other work carried out without violations the integrity of the subsoil;
5) a specialized organization of water supply for the selection of groundwater;
6) organization for the selection of groundwater in terms of water supply to settlements.
2. The taxpayer of the bonus, who has been listed on the stock exchanges for the object of taxation specified in part 2, is exempt from paying the bonus.article 351of this Code.
The taxpayer of the bonus is a domestic organization, a foreign organization operating in the Kyrgyz Republic through a permanent establishment, as well as an individual entrepreneur with the right to use subsoil.
Article 351. Object of taxation
1. The object of taxation of the bonus is the right to use subsoil for the purpose of:
1) development of a mineral deposit, including the extraction (extraction from the subsoil) of groundwater;
2) mineral exploration;
3) search for minerals;
4) collection of mineralogical, paleontological collections for commercial purposes;
5) collection of stone material for decorative purposes and use as ornamental stones and building materials.
2. The objects of taxation of the bonus are also:
1) transfer of the right to use subsoil to another person as a result of foreclosure on the pledge;
2) transfer of the right to use subsoil to another person in the manner prescribed by the legislation of the Kyrgyz Republic on subsoil, except for cases of transfer of the right to use subsoil as a result of inheritance, reorganization of a legal entity that did not entail a change in the composition of participants (shareholders) and / or shares (shares) authorized capital;
3) a change in the share (shares) of ownership in the authorized capital of a legal entity that has the right to use subsoil, with the exception of legal entities listed on stock exchanges, and the transfer of ownership shares as a result of universal succession provided for by civil law;
4) a subsequent increase in the amount of mineral reserves available at the time of granting the right to use subsoil, as a result of additional exploration, recalculation of reserves or due to other reasons;
5) increase in the size of the subsoil plot provided to the subsoil user;
6) granting the right to use new minerals not declared at the time of the initial acquisition of the right to use subsoil.
The cases specified in this part shall apply to the types of subsoil use rights specified in part 1 of this article.
The tax base for calculating the bonus is:
1) when developing a mineral deposit (with the exception of groundwater extraction) - the amount of mineral reserves recorded by the State Balance of Mineral Reserves of the Kyrgyz Republic;
2) when withdrawing groundwater - the declared volume of water to be withdrawn;
3) in the case of exploration and prospecting for minerals - the size of the licensed area;
4) when collecting mineralogical, paleontological collections for commercial purposes and stone material for decorative purposes and use as ornamental stones and building materials - the size of the licensed area;
5) upon transfer, transfer of subsoil use rights - the amount of mineral reserves remaining undeveloped at the specified moment according to the subsoil user's reports (for development rights), or the size of the licensed area;
6) when changing the share of ownership in the authorized capital of the right holder - the amount of mineral reserves remaining undeveloped at the specified moment according to the reports of the subsoil user (for development rights), or the size of the licensed area, in proportion to the change in this share;
7) in case of an increase in the amount of mineral reserves - the amount of increased mineral reserves, recorded by the State Commission on Mineral Reserves of the Kyrgyz Republic.
The bonus rate is set by the Cabinet of Ministers for types of minerals according to the classification table, depending on the amount of mineral reserves to be developed, as well as the size of the licensed area for prospecting and exploration of minerals and the collection of mineralogical, paleontological collections for commercial purposes and stone material for decorative purposes and use as ornamental stones and building materials.
Article 354. Calculation procedure
The procedure for calculating the bonus is established by the Cabinet of Ministers.
1. In the cases provided for in paragraph 1article 351of this Code, the taxpayer of the bonus submits to the tax authority the appropriate calculation, agreed with the authorized state body for the implementation of state policy on subsoil use, and pays the bonus at the place of registration no later than 30 days from the date of issue of the document confirming the right to use subsoil.
2. In the cases provided for in paragraph 2article 351of this Code, the taxpayer of the bonus submits to the tax authority the appropriate calculation, agreed with the authorized state body for the implementation of state policy on subsoil use, and pays the bonus at the place of registration no later than the last day of the month following the month in which:
1) the authorized state body for the implementation of the state policy on subsoil use made a decision to transfer the right to use subsoil as a result of foreclosure on pledge or transfer of such a right;
2) a change in the share of ownership in the authorized capital of a legal entity - a subsoil user has been registered;
3) The State Commission for Mineral Reserves of the Kyrgyz Republic took into account the increase in mineral reserves;
4) the authorized state body for the implementation of the state policy on subsoil use made a decision to increase the size of the licensed area or to grant the right to use subsoil for new, previously undeclared types of minerals.
Article 356. Taxpayer of royalties
A royalty taxpayer is a domestic organization, a foreign organization operating in the Kyrgyz Republic through a permanent establishment, an individual entrepreneur carrying out:
1) development of mineral deposits;
2) selection (extraction from the bowels) of groundwater;
3) associated extraction of oil and gas in the process of experimental tests in the search and exploration of hydrocarbon deposits;
4) one-time extraction of minerals for the purpose of pilot testing and / or prevention or elimination of emergency situations.
Article 357. Object of taxation
The object of royalty taxation is the right to use the subsoil for the purpose of extracting minerals from the subsoil or actions to extract minerals from the subsoil.
1. The tax base of royalties are:
1) the proceeds received from the sale of minerals - in the case of their sale, or the cost of minerals before their processing, with the exception of gold, silver and platinum;
2) the volume of water taken from the bowels according to the water meter;
3) the value of the chemically pure metal contained in the metal-bearing ore or concentrate of the exchange-traded metal sold in the tax period.
If the cost of a chemically pure metal contained in a metal-bearing ore or concentrate of an exchange metal is lower than the proceeds received from the sale of metal-bearing ores and concentrates of exchange metals, then the revenue received from the sale of metal-bearing ores and concentrates of exchange metals is used as the royalty tax base.
2. The cost of chemically pure metal, determined in accordance with the procedure established by the Cabinet of Ministers, is calculated based on the value of the exchange metal and the metal content in the metal-bearing ore or concentrate of the exchange metal.
The value of an exchange-traded metal is determined as the arithmetic mean between the sum of the daily average metal price quotation on the days for which price quotations are published on the London Metal Exchange during the tax period and the number of days in the tax period for which metal price quotations are published.
3. For the purposes of this chapter, exchange metal means metal whose value is quoted on the London Metal Exchange.
1. The royalty rate is established on the volume of water withdrawn in physical terms, with the exception of specialized water supply organizations, in the following amounts:
|
Mineral resource |
Unit of measure (tax base) |
Rate (in percent or soms) |
|
Mineral and fresh water for bottling as drinking water |
cubic meters |
200 soms |
|
Mineral and thermal waters for balneotherapy |
cubic meters |
0.05 soms |
|
Thermal waters for heating |
cubic meters |
0.12 soms |
|
Fresh water drinking |
cubic meters |
0.15 soms |
|
Fresh water technical |
cubic meters |
0.10 soms |
|
Fresh water for agricultural production |
cubic meters |
0.01 soms |
2. The royalty rate is set:
1) for gold, silver and platinum, as well as metal-containing ores and concentrates of gold, silver and platinum - 5 percent;
2) for metals, metal-containing ores and metal concentrates, except for gold, silver and platinum - 3 percent;
3) for specialized water supply organizations - 5 percent;
4) for gypsum - 6 percent;
5) for natural stones for the production of facing materials - 12 percent;
6) for hard coal, brown coal - 1 percent.
3. The royalty rate for minerals, not provided for by parts 1 and 2 of this article, is set at 3 percent of the tax base calculated in accordance with paragraph 1 of part 1articles 358of this Code.
The tax period for royalties is a calendar month.
Article 361. Calculation procedure
Royalty is calculated in accordance with the procedure established by part 1article 43of this Code.
1. The taxpayer shall pay royalties at the place of registration on a monthly basis no later than the 20th day of the month following the reporting month.
2. Payment of royalties by a small business entity that is a taxpayer of royalties is made at the place of registration on a quarterly basis no later than the 20th day of the month following the reporting quarter.
3. Tax reporting shall be submitted by the royalty taxpayer at the place of registration on a monthly basis no later than the 20th day of the month following the reporting month, unless otherwise provided by this article.
4. Tax reporting of a small or medium-sized business entity that is a royalty taxpayer shall be submitted at the place of registration on a quarterly basis no later than the 20th day of the month following the reporting quarter.
5. In the absence of accounting registration, payment of royalties and submission of tax reporting shall be carried out at the place of current tax accounting.
6. The owner of a land plot or a land user engaged in the extraction of sand, clay and sand and gravel, not related to the implementation of entrepreneurial activities, on a land plot owned by him or being in his use, does not submit tax reporting.
The taxpayer of sales tax is a domestic organization, a foreign organization operating in the Kyrgyz Republic through a permanent establishment, as well as an individual entrepreneur (hereinafter in this section - the taxpayer).
Section 364. Sales Tax Exemption
1. The sale of goods, performance of work, provision of services are exempt from sales tax:
1) agricultural producer and/or machine and tractor station;
2) an agricultural cooperative;
3) a society of disabled people, an organization and an individual entrepreneur, in which disabled people (except for persons with disabilities of the 3rd group of a general disease) make up at least 50 percent of the total number of employees, and their wages amount to at least 50 percent of the total wage fund. The list of these companies, organizations and individual entrepreneurs is determined by the Cabinet of Ministers;
4) preschool educational organizations (kindergartens established on the basis of private ownership);
5) industrial enterprises, the activities of which are related to preferential types of industrial activities subject to preferential taxation, establishedarticle 183of this Code (with the exception of mining and processing enterprises, as well as enterprises producing excisable goods);
6) taxpayers registered and operating in preferential border settlements;
7) private medical institutions of cardiac surgery;
8) for the provision of religious rites, rituals, ceremonies, as well as services for the organization and bringing of the pilgrimage.
2. Sale of goods, performance of work, provision of services by a non-profit organization shall be exempt from sales tax, provided that the payment does not exceed the costs of the sale of these goods, performance of these works, provision of these services:
1) for the social security and protection of children or low-income elderly citizens;
2) in the field of education, medicine, science, culture and sports.
3. Sales tax is exempt from sales of:
1) electricity, heat energy and natural gas to an individual for domestic purposes;
2) bank:
a) refined standard and measured ingots, investment coins made of gold and/or silver;
b) fixed assets or goods under financial lease agreements and agreements in accordance with Islamic finance, with the exception of interest income under these agreements.
Article 365. Object of taxation
1. The object of taxation of sales tax is the sale of goods, the performance of work, the provision of services.
2. Not subject to sales tax:
1) transfer of property from the owner:
a) to a trustee on the basis of a trust management agreement;
b) the subject, which, in accordance with the agreement of a simple partnership, is entrusted with the duty to manage the affairs of this partnership;
2) transfer of property to the owner upon termination of the contract of trust management or simple partnership;
3) transfer of fixed assets under a financial lease (leasing) agreement;
4) export of goods, works, services;
5) sale of goods, works, services outside the territory of the Kyrgyz Republic;
6) sale of an enterprise or its separate subdivision by one VAT taxpayer to another VAT taxpayer or to an entity that becomes such at the moment of transfer.
1. Unless otherwise provided by this article, the tax base is the proceeds from the sale of goods, works, services, excluding VAT and sales tax.
2. When transferring property for rent, the tax base is the rent without VAT and sales tax.
3. For an organization engaged in the metallurgical processing of ore, the tax base is the difference between the value of sold products, excluding VAT, received after the metallurgical processing, and the cost of purchased ore before processing.
4. The tax base for lottery activities is the difference, excluding VAT, between the proceeds from the sale of lottery tickets and the amount of the paid prize fund attributable to this proceeds.
5. For a bank, the tax base is the proceeds from the sale of fixed assets, goods, interest income, with the exception of interest income received under a financial lease (leasing) agreement from the sale of fixed assets, income from the performance of work, the provision of services, including income from foreign exchange transactions for minus foreign exchange losses.
6. When selling shares, shares in an organization, currency, fixed assets / goods in accordance with Islamic finance, the tax base is the proceeds from their sale minus the acquisition cost.
7. Unless otherwise provided by this part, when selling debt securities, the tax base of a taxpayer is the proceeds from the sale of debt securities minus the acquisition cost.
When selling debt securities, the tax base of an entity of public interest is the proceeds from the sale of debt securities, excluding the coupon, minus the acquisition cost, taking into account the amortization of the discount and/or premium as of the date of sale.
8. For an insurance organization, the tax base is the proceeds from the sale of goods, works, excluding VAT and sales tax, services, excluding sales tax, less the amount of insurance premiums due to the reinsurer under the reinsurance contract.
For accumulative types of insurance, the tax base is the amount of insurance premiums received minus the amount of insurance payment, excluding sales tax.
9. When purchasing gold and/or silver in any form for refining and further sale, the tax base is the difference between the value of the sold refined gold and/or silver and the value of the acquired gold and/or silver in any form.
Article 367. Adjustment of proceeds
1. Proceeds from the sale of goods, works, services are subject to adjustment in the following cases:
1) full or partial return of goods;
2) changes in the terms of the transaction;
3) full or partial failure to fulfill the terms of the transaction.
2. Adjustment of revenue changes the size of the tax base of the tax period in which the return of goods occurred or the terms of the transaction changed.
1. Unless otherwise provided by this article, the sales tax rate shall be established:
1) when selling goods, works, services subject to VAT, paid in cash:
a) in the amount of 1 percent - for trading activities and the production sector;
b) in the amount of 2 percent - for activities not provided for by subparagraph "a" of this paragraph;
2) when selling goods, works, services exempt from VAT, paid in cash:
a) in the amount of 2 percent - for trading activities and the production sector;
b) in the amount of 3 percent - for activities not provided for by subparagraph "a" of this paragraph.
2. The sales tax rate for the sale of goods, works, services subject to VAT and / or exempt from VAT, paid in non-cash form is set at 0 percent until January 1, 2023.
From January 1, 2023, the sales tax rates established in part 1 of this Article shall apply.
3. The sales tax rate is set at 2 percent for the bank, 2 percent - for the activities of developers in the sale of residential and non-residential premises, and 5 percent - for activities in the field of cellular communications.
4. In this article:
1) a developer is a taxpayer who has a land plot on the right of temporary use, lease or ownership, who has received an official permit for the construction of a real estate object (apartment buildings and other buildings);
2) activity in the field of cellular communications means the provision of mobile radiotelephone communications or satellite communications services listed in the license issued by the authorized state body for communications to the licensee providing these services.
The sales tax tax period is a calendar month.
Sales tax is calculated in accordance with the procedure established by Part 1article 43of this Code.
1. Sales tax is paid by the taxpayer at the place of registration on a monthly basis, no later than the 20th day of the month following the reporting month, unless otherwise provided by this article.
2. Sales tax is paid by a small business entity that is a taxpayer of sales tax at the place of registration on a quarterly basis, no later than the 20th day of the month following the reporting quarter.
3. Tax reporting shall be submitted by the taxpayer at the place of registration on a monthly basis, no later than the 20th day of the month following the reporting month, unless otherwise provided by this article.
4. Tax reporting is submitted by a small or medium-sized business entity that is a taxpayer of sales tax at the place of registration on a quarterly basis, no later than the 20th day of the month following the reporting quarter.
5. In the absence of accounting registration, sales tax is paid at the place of current tax accounting.
Article 372. Concepts and terms used in this section
In this section, the following concepts and terms are used:
1) building - a kind of ground construction structure with premises, created as a result of construction activities for the purpose of performing certain consumer functions, such as living, production, economic or other activities of people, location of production, storage of products or keeping animals. The building may also have operated premises in the underground part. A structure that does not have an aboveground part is not a building;
2) non-residential building - a building intended for use for other purposes than residence, for organizing production, trade, public catering, provision of services, management and other activities;
3) non-residential premises - premises provided for in the original project or received the status of such as a result of the re-profiling of residential premises in the manner prescribed by law, intended for use for purposes other than residence, for the organization of production, trade, public catering, provision of services, management and other activities;
4) object of property - a building, premises, structure, vehicle, including aircraft and watercraft, a land plot or part of such property owned/used by a taxpayer, as well as transferred to a user on the basis of a lease agreement, financial lease;
5) premises - a part of the space of the building allocated for separate use;
6) title document - a document issued by an authorized state body that registers the right of ownership to an object of property:
a) for buildings, premises - the technical passport of the real estate unit;
b) for vehicles - vehicle registration certificate, vehicle passport;
c) for a land plot - a state act on the right of private property, a state act on the right to unlimited (without specifying a term) use of a land plot, a certificate for the right of temporary use, a certificate of the right of private ownership of a land share;
7) structure - the result of construction, which is a three-dimensional, planar or linear object, having ground, above-ground and / or underground parts, consisting of load-bearing, and in some cases, enclosing building structures and designed to perform production processes of various types, move people and cargo, as well as temporary stay of people for maintenance or repair of this facility. Structures also include temporary premises made of metal and other structures, such as kiosks, containers, designed and / or used for business activities.
1. Taxpayers of property tax are:
1) an organization, an individual entrepreneur or an individual in relation to an object of property registered or used in the territory of the Kyrgyz Republic:
a) belonging to him by right of ownership, unless otherwise provided by this article;
b) a land plot in use on the right of temporary land use;
c) acquired under a financial lease or mortgage lending agreement;
d) a facility in use;
2) a participant in the state housing program in respect of a residential building or premises acquired under a lease-with-purchase agreement;
3) a state and municipal enterprise in respect of property transferred to it on the basis of the right of economic management;
4) the taxpayer specified in part 2article 47of this Code, in terms of property leased to them, as well as used for recreation, leisure and entertainment.
2. For an object of property that is in common ownership or use by several entities, each of these entities shall be a taxpayer of property tax in the shares established by a document of title or determined by agreement of the parties.
3. If there is no registration of rights to property, a document of title to an object of property, it is impossible to establish the owner of the property, the basis for recognizing the property tax as a taxpayer is the actual possession and / or use of such property.
4. For a residential building or premises, as well as a land plot allotted for their construction, owned by the authorized body in the field of mortgage lending, the property taxpayer is each of the entities for the use of which they are transferred in accordance with a lease agreement with subsequent redemption under the state housing program.
1. When providing for use (lease) objects of property that are in state and municipal ownership, as well as objects of property owned or used by entities exempt from taxation, the lessor shall be the taxpayer of property tax.
2. In the cases specified in part 1 of this article, property tax is levied:
1) by the lessor from the lessee within the framework of the lease agreement for the object of property with the allocation in the contract of the amount of tax that is paid by the lessor to the budget;
2) at rates and with the application of coefficients established by this section for property items.
Article 375. Object of taxation
1. The object of property tax taxation are the rights:
1) ownership of property objects registered or subject to registration in the Kyrgyz Republic;
2) economic management of property objects registered or subject to registration in the Kyrgyz Republic;
3) temporary land use on lands that are in state or municipal ownership;
4) operational management in terms of property used for recreation, leisure and entertainment;
5) use of state and / or municipal property arising from a lease agreement;
6) the use of property exempt from taxation in accordance with this section arising from a lease agreement.
2. In certain cases provided for by this Code, the object of taxation is the actual possession and use of an object of property.
3. The list of property that is not an object of taxation is approved by the Cabinet of Ministers.
1. The tax base of the property tax is:
1) for a building, premises, structure and land plot - the area of the building, premises, structure and land plot in square meters;
2) for a vehicle, including aircraft and watercraft:
a) running on an internal combustion engine - the working volume of the engine in cubic centimeters or the book value in soms;
b) not having an internal combustion engine, - book value in soms;
c) without an internal combustion engine and book value - the value in soms, determined in accordance with the procedure established by the Cabinet of Ministers.
2. Unless otherwise established by this chapter, the tax base for property tax is determined on the basis of a document of title to an object of property.
1. For an object of property that is in common ownership or use by several entities, the tax base for calculating the amount of property tax payable by each of the entities is determined in proportion to the share of ownership or use of the property established by a document of title or determined by an agreement of owners/users.
2. For the building, premises, structure or land specified in clauses 5 and 6 of part 1article 375of this Code, transferred for temporary use on the basis of a lease agreement, the tax base is determined by the lease agreement. In the specified lease agreement, the area of the object of property or part of it transferred for rent is determined in accordance with the data of the right certifying document for the property object.
3. In the absence of a title document for a building, premises, structure or land plot, the tax base is determined according to physical measurements carried out by a commission composed of representatives of the relevant tax service body, the authorized state body for registration of rights to real estate and the local self-government body.
4. The tax authority shall notify the actual user of the land plot of the date and time of the physical measurement of a building, premises or land plot at least 3 calendar days before the date of the measurement.
5. In the absence of the actual user of the building, premises, structure or land plot subject to measurement, at the appointed time, provided that he is notified in the manner prescribedarticle 97of this Code, the physical measurement of such an object of property is carried out in its absence, along the external contour of the building, premises, structure or land plot, or according to the information and documentation of authorized state bodies.
6. In the event that the buildings, premises, structures and / or land plots of the taxpayer or part of them are a single complex consisting of buildings, premises and structures of administrative, industrial, auxiliary, social and other functional purposes, used exclusively for a certain type of activity of the taxpayer , as well as servicing its employees, in order to calculate the property tax on buildings, premises and land plots, a single coefficient of the functional purpose of the specified complex or land plot is applied, corresponding to this type of activity.
7. In the event that the buildings, premises, structures and/or land plots of the taxpayer or parts thereof are transferred to another taxpayer for temporary use or are used by the taxpayer for various types of activities corresponding to different functional purposes of the property according to the classification specified in part 1articles 389or part 6articles 404of this Code, in order to calculate the property tax on buildings, premises, structures and land plots or their parts, the largest of the coefficients of functional purpose, corresponding to:
1) the functional purpose of the property in accordance with the title document;
2) the actual use of the property.
The tax period for property tax is a calendar year.
The property tax rate is set at the following rates:
1) for residential buildings and premises - 0.35 percent;
2) for non-residential buildings, structures and premises - 0.8 percent;
3) for land plots, except for agricultural land - 1 percent;
4) for agricultural land - 0.01 percent;
5) for vehicles, including aircraft and watercraft:
a) working on an internal combustion engine - 1 percent;
b) who do not have an internal combustion engine - 0.5 percent.
Article 380. Formula for calculating property tax
The calculation of the amount of property tax is made according to the formula:
H \u003d NB x NS x C,
where:
H - the amount of property tax;
NB - tax base;
HC - the tax value of a unit of an object of property;
C is the tax rate.
Article 381. Calculation procedure
1. Unless otherwise provided by this article, the calculation of the property tax shall be carried out by the taxpayer independently in accordance with the procedure established by this section.
2. The obligation to calculate the amount of property tax on a land adjacent to a house, home garden or garden plot not used for entrepreneurial activities shall be assigned to the tax authority at the location of the land plot.
3. Notification of the tax authority on the accrual of the amount of property tax for the current tax period on the adjoining land, household plot or horticultural plot shall be handed over to the taxpayer no later than 30 calendar days before the tax payment deadline established by this Code.
4. In the notification of the tax authority on the calculation of the amount of property tax on the adjoining land, household or garden plot, the following shall be indicated:
1) details of the tax authority;
2) details of the taxpayer;
3) the basis for calculating the tax;
4) the size of the tax base and the amount of the calculated tax;
5) the fixed term for payment of the tax.
5. If a taxpayer has not received a notification from a tax authority within the period provided for by paragraph 3 of this article, the taxpayer shall independently calculate and pay the amount of property tax.
Article 382. Place of tax payment
Property tax is paid locally:
1) location of a building, premises, structure and land;
2) registration or temporary registration of a vehicle - in the relevant authorized state body.
When registering a property within the city of Bishkek, property tax may be paid at the place of the taxpayer's current tax registration.
1. Tax liability for property tax arises:
1) in the tax period of acquisition of the object of taxation - from the first day of the month following the month in which the right of ownership / use of this object of property arose;
2) in subsequent tax periods - from the first day of the first month of the tax period.
2. Unless otherwise provided by this article, for a new construction facility or a part of it, a tax liability for property tax arises from the first day of the month following the month in which the facility was accepted for operation or the facility began to be used, depending on whether Which of these events happened first?
3. For the object of reconstruction or its part, a new tax liability for property tax at the new taxable value and / or tax base arises from the first day of the month following the month in which the object or part of it was accepted for operation or the use of the object began, depending on which of these events occurred first.
4. In case of termination of use of a building, premises or part of it due to the reconstruction of this object for the period of reconstruction work, property tax is not charged from the first day of the month following the month in which the reconstruction work was started, until the first day of the month following the month in which the facility was put into service or started to be used, whichever occurs first.
5. If a multi-apartment residential building, which is an object of new construction, is put into operation, but not all apartments or premises are sold, then the tax liability for property tax arises for the owner / user for each apartment or premises separately from the first day of the month following month of sale or start of use of such an apartment or premises, depending on which of these events occurred earlier.
6. If a multi-apartment residential building that is an object of new construction is not put into operation, but the apartments or premises are sold or used, then the tax liability for property tax arises for the owner / user for each apartment or premises separately from the first day of the month following after the month of sale or start of use of such an apartment or premises, depending on which of these events occurred earlier.
7. When transferring ownership of an object of property, the amount of tax payable for the actual period of possession and/or use of an object of property by the taxpayer transferring these rights must be paid to the budget before or on the date of state registration of rights. At the same time, the initial owner of the property object shall pay the amount of tax calculated from January 1 of the current year until the beginning of the month following the month in which he transfers the ownership of the property object.
8. The subsequent owner of an object of property shall pay the amount of tax calculated for the period from the beginning of the month following the month in which he acquired the right of ownership to the object of property. The date of occurrence of the tax liability for the property tax of the subsequent owner of the property is the first day of the month following the month of acquisition of ownership of the property.
9. During state registration of rights to an object of property, the annual amount of tax may be paid to the budget of one of the parties as agreed. In the future, the amount of tax paid during the state registration of rights to an object of property shall not be paid again.
10. In case of non-payment of property tax before or on the date of state registration of property rights to an object of property in accordance with the requirements of this article, the obligation to pay property tax for the full tax period in which the transfer of rights was made shall be borne by the subsequent taxpayer.
Article 384. Submission of reports
1. Unless otherwise established by this article, a taxpayer of property tax, with the exception of property tax on a house, homestead or horticultural land plot, is obliged to submit an information calculation within the time limits established for the submission of a single tax declaration.
2. The obligation to calculate the amount of tax from individuals on a land adjacent to a house, homestead and garden plot, with the exception of tax on land used for entrepreneurial activities, shall be assigned to the tax authority at the location of the land plot.
Notification of the body of the tax service on the accrual of the amount of tax for the tax period shall be handed over to the taxpayer no later than the established deadline for paying the tax. The notice shall indicate the deadline for payment of the tax established by this part.
Non-receipt of the notification is not grounds for non-fulfillment by the taxpayer of the tax obligation.
3. The form of the information calculation and the procedure for its completion and submission are approved by the authorized tax authority.
4. The Cabinet of Ministers may determine a different reporting procedure based on the interaction of authorized state bodies.
Article 385. Access to information on property tax
1. Each taxpayer has the right of free access to tax calculation information, which includes:
1) the basic tax value of a unit of all types of property;
2) the size of the established coefficients for calculating the amount of tax;
3) breakdown of the territory of the settlement into value zones, indicating the values of the zonal coefficient for each value zone;
4) the size of the area of the property that is not subject to property tax;
5) tax rates.
2. The information specified in paragraph 1 of this article shall be posted for familiarization of the taxpayer in places of open access in the tax authorities of all levels, as well as on the open website of the authorized tax authority.
Article 386. Basic tax value for buildings, structures and premises
1. The base tax value of one square meter of the area of a building, structure or premises is established depending on the material of the walls and the year the property was put into operation in the following amounts:
|
wall material |
Lifetime |
Base tax value, soms |
|
Brick |
Up to 5 years |
15000 |
|
5-15 years old |
14000 |
|
|
15-30 years old |
13000 |
|
|
30-45 years old |
12000 |
|
|
over 45 years |
10000 |
|
|
Wood |
Up to 5 years |
13000 |
|
5-15 years old |
12000 |
|
|
15-30 years old |
11000 |
|
|
30-45 years old |
10000 |
|
|
over 45 years |
8000 |
|
|
Prefabricated or monolithic concrete and reinforced concrete, concrete blocks, sand block, foam block, foam concrete, glass, sandwich panel |
Up to 5 years |
14000 |
|
5-15 years old |
13000 |
|
|
15-30 years old |
12000 |
|
|
30-45 years old |
11000 |
|
|
over 45 years |
10000 |
|
|
Raw clay (adobe, guvalak, sokmo) |
Up to 5 years |
10000 |
|
5-15 years old |
9000 |
|
|
15-30 years old |
8000 |
|
|
30-45 years old |
6000 |
|
|
over 45 years |
5000 |
|
|
cinder block, polystyrene building block |
Up to 5 years |
9000 |
|
5-5 years |
8000 |
|
|
15-30 years old |
7000 |
|
|
30-45 years old |
6000 |
|
|
over 45 years |
5000 |
|
|
Metal |
Regardless of the service life |
10000 |
|
Other materials and materials for temporary premises |
Regardless of the service life |
8000 |
2. To determine the base tax value of one square meter of a building, structure or premises, the wall material that prevails in the walls of the building, structure or premises shall be taken as the basis. The procedure for determining the predominant wall material is established by the Cabinet of Ministers.
Article 387. Regional coefficient for buildings, structures and premises
The regional coefficient KR for buildings, structures and premises characterizes the ratio of the average tax value of a building, structure and premises in the administrative districts of the republic to the average tax value of a building, structure and premises in the city of Bishkek and is set in the following amounts:
|
Name of regions and districts |
Kr value |
Name of regions and districts |
Kr value |
|
Batken region |
Bakai-Ata district |
0.2 |
|
|
Batken region |
0.2 |
Kara-Buura district |
0.2 |
|
Leilek region |
0.2 |
Naryn region |
|
|
Kadamjai district |
0.2 |
Naryn city |
0.3 |
|
Kyzyl-Kiya city |
0.1 |
Ak-Tala region |
0.1 |
|
city of Sulukta |
0.1 |
At-Bashi district |
0.1 |
|
Jalal-Abad region |
Jumgal region |
0.1 |
|
|
Aksy district |
0.2 |
Kochkor region |
0.2 |
|
Ala-Buka district |
0.2 |
Naryn region |
0.2 |
|
Bazar-Korgon district |
0.2 |
Osh region |
|
|
Nooken region |
0.2 |
Alai region |
0.2 |
|
Suzak district |
0.3 |
Aravan region |
0.3 |
|
Toguz-Toro district |
0.1 |
Kara-Kulja district |
0.2 |
|
Toktogul district |
0.1 |
Kara-Suu region |
0.6 |
|
Chatkal region |
0.1 |
Nookat region |
0.3 |
|
city of Jalal-Abad |
0.8 |
Uzgen region |
0.3 |
|
city of Mailuu-Suu |
0.1 |
Chon-Alai region |
0.1 |
|
city of Kara-Kul |
0.1 |
Osh city |
0.9 |
|
city of Tash-Kumyr |
0.1 |
Chui area |
|
|
Issyk-Kul region |
Alamudun district |
0.8 |
|
|
Ak-Suu region |
0.3 |
Zhaiyl district |
0.4 |
|
Jeti-Oguz region |
0.3 |
Issyk-Ata district |
0.4 |
|
Issyk-Kul region |
0.3 |
Keminsky district |
0.3 |
|
Ton district |
0.2 |
Moskovsky district |
0.4 |
|
Tyup region |
0.2 |
Panfilovsky district |
0.2 |
|
Karakol city |
0.6 |
Sokuluk region |
0.7 |
|
city of Balykchy |
0.3 |
Chui district |
0.4 |
|
Talas region |
Tokmok city |
0.6 |
|
|
Manas region |
0.1 |
city of Kara-Balta |
0.6 |
|
Talas region |
0.2 |
||
|
Talas city |
0.4 |
Bishkek city |
1.0 |
Article 388. Zonal coefficient for buildings, structures and premises
1. The zonal coefficient Kz for buildings, structures and premises characterizes the change in the tax value of a building, structure and premises depending on its location in a populated area - an administrative district relative to the average tax value of a building, structure and premises in a populated area, equal to 1.0. The zonal coefficient Kz for buildings, structures and premises is set equal to 1.0, except for the cities of Bishkek, Osh and Jalal-Abad.
2. The boundaries of cost zones in the cities of Bishkek, Osh and Jalal-Abad, as well as the zonal coefficient Kz for buildings, structures and premises in the amount of 0.3 to 2.0 are established by local keneshes.
3. In the event of a change in the size of the zonal coefficient Kz and / or the boundaries of cost zones, they are approved no later than October 1 of the current tax period and are effective from the 1st day of the first month of the subsequent tax period.
If by October 1 of the current tax period the size of the zonal coefficient Kz and/or the boundaries of the value zones are not approved, the size of the zonal coefficient Kz and/or the boundaries of the value zones of the current tax period shall apply in the next tax period.
1. The coefficient of functional purpose Kn characterizes the change in the tax value of a non-residential building, structure or premises depending on its functional purpose and is set in the following amounts:
|
Functional purpose of the object |
Functionality factor |
|
Hotels, pawnshops, exchange offices |
1.6 |
|
Residential buildings and premises located on the territory of health resorts |
1.5 |
|
Gas stations |
1.6 |
|
Mini-markets, markets, shopping and market centers, complexes |
1.0 |
|
Public catering, trade, service industries |
0.8 |
|
Railway stations and bus stations, bus stations, freight stations of railway transport |
0.7 |
|
Administrative, office buildings, business centers, banks, as well as permanent buildings or premises of non-profit organizations |
0.6 |
|
Transport enterprises, car service enterprises, communications and energy |
0.5 |
|
Defense-sports-technical organizations |
0.3 |
|
Agricultural production buildings |
0.3 |
|
Sanatoriums, boarding houses, rest houses |
0.8 |
|
Enterprises of industry, construction |
0.2 |
2. The coefficient of functional purpose Kn for a non-residential building, structure or premises, for which it is not established by this article, is taken equal to 1.0.
3. The functional purpose of a non-residential building, structure or premises is determined based on the purpose of the property item specified in the title document, taking into account the provisions of parts 6 and 7articles 377of this Code.
Article 390. Formula for calculating the tax value of one square meter of a residential building and premises
Calculation of the tax value of one square meter of a residential building or premises is carried out according to the formula:
NS \u003d BNS x Kr x Kz,
where:
HC - the tax value of one square meter of a residential building or premises;
BTS - the base tax value of one square meter of a residential building or premises;
Kr - regional coefficient;
Kz - zonal coefficient.
Article 391. Calculation of property tax on a residential building, structure and premises
1. The procedure for calculating property tax in accordance with this article shall apply to a building or premises belonging to the housing stock, with the exception of a residential building or premises, or part thereof, used for business purposes, as well as a residential building or premises located on the territory of a resort - health-improving subject.
2. The tax base for calculating property tax on a residential building or premises is determined on the basis of data on the size of the total area of the property according to internal measurements, indicated in the technical passport of the taxpayer's real estate unit, issued by the authorized state body that registers the rights to real estate.
3. To calculate the tax value of a unit square meter of a residential building or premises, the base tax value, the regional coefficient Kr and the zonal coefficient Kz are determined in the amount established by Articles387and388of this Code.
4. The amount of property tax on a residential building or premises is determined according to the formula provided for inarticle 380of this Code.
Article 392. Features of determining the tax base for a residential building and premises
1. If a taxpayer has more than one item of property relating to residential buildings and premises, the tax base for one of such items of property at the choice of the taxpayer is determined taking into account the benefits established by part 1article 409of this Code.
2. The tax base for calculating property tax on a building or premises specified in part 1 of this article is determined as a positive difference between the tax base determined in accordance with articles376and377of this Code, and the size of the area exempted from taxation in accordance with part 1article 409of this Code.
3. If the difference resulting from the calculation of the tax base provided for by Part 2 of this article has a negative value, the amount of tax on a residential building or premises shall be recognized as equal to zero, and the negative difference shall not be subject to offset when calculating the property tax on other buildings or premises.
Property tax on a residential building or premises is paid no later than September 1 of the current tax period.
Calculation of the tax value of one square meter of a non-residential building, structure or premises is carried out according to the formula:
NS \u003d BNS x Kr x Kz x Kn,
where:
HC - the tax value of one square meter of a building, structure or premises;
BTS - the base tax value of one square meter of a non-residential building, structure or premises;
Kr - regional coefficient;
Kz - zonal coefficient;
Kn - coefficient of functional purpose.
Article 395. Calculation of property tax on non-residential building, structure and premises
1. The procedure for calculating property tax in accordance with this article shall apply to a non-residential building, structure or premises, a residential building or premises or part thereof used for business purposes, as well as to a residential building, structure or premises located on the territory of a health resort subject.
2. For the calculation of property tax for non-residential buildings, structures and premises, the tax base is determined on the basis of data on the size of the total area according to the internal measurement of institutional, administrative, commercial, warehouse, industrial, cultural, service and other premises specified in the technical passport unit of immovable property of the taxpayer, issued by the state body that registers the rights to immovable property used and / or allocated, and / or intended for use in business activities.
For the purposes of this chapter, the tax base for a residential building, structure or premises, or part thereof, used for business purposes, as well as for a residential building or premises located on the territory of a health resort establishment, shall be determined in the manner prescribed byarticle 376and part 2articles 392of this Code.
3. To calculate the tax value of one square meter of a non-residential building, structure or premises of the National Assembly, the base tax cost of the BTS, the regional coefficient Kr, the zonal coefficient Kz and the coefficient of functional purpose Kn are determined in the amount established by this chapter.
4. The amount of property tax on a non-residential building, structure or premises or part thereof is determined according to the formula provided for inarticle 380of this Code.
Property tax on a non-residential building, structure and premises is paid quarterly no later than the 20th day of the third month of the current quarter, in equal installments during the current tax period.
Calculation of the tax value of one square meter of house adjoining, homestead and horticultural land is made according to the formula:
NS \u003d BNS x Kz,
where:
HC - the tax value of one square meter of land;
BTS - the base tax value of one square meter of land;
Kz - zonal coefficient.
1. For the calculation of the property tax on a house adjoining, homestead or horticultural land plot, the tax base is determined as the area of the land plot specified in the title document.
2. The base tax value of one square meter of the area of a house adjoining, backyard or horticultural land plot is established for tax purposes depending on the location of the land plot in the following amounts:
|
Settlements |
Base tax value (som/sq.m) |
|
1) Cities of Bishkek, Osh |
150 |
|
2) The cities of Tokmok, Kara-Balta, Jalal-Abad, Karakol, Talas, Cholpon-Ata |
100 |
|
3) Cities not provided for by paragraphs 1 and 2 of this part, as well as settlements, with the exception of rural settlements |
fifty |
|
4) Rural settlements |
ten |
3. To calculate the tax cost of the taxation of one square meter of a house, household or garden plot of land, the zonal coefficient Kz is determined in the manner prescribedarticle 404of this Code.
4. If a house adjoining, homestead or garden plot or part of it is used for business purposes, the property tax on this land plot or part of it is calculated in accordance withchapter 53 of this Code.
5. The amount of property tax on a house adjoining, homestead or horticultural land plot or part thereof is determined according to the formula provided for inarticle 380of this Code.
The amount of property tax on a house adjoining, homestead or horticultural land plot is paid no later than September 1 of the current tax period.
Article 400. Formula for calculating the tax value of one square meter of agricultural land
Calculation of the tax value of one square meter of agricultural land is carried out according to the formula:
NS \u003d BNS x Ki,
where:
HC - the tax value of one square meter of agricultural land;
BTS - basic tax value of one square meter of agricultural land;
Ki - coefficient of inflation.
Article 401. Calculation of property tax on agricultural land
1. For the calculation of property tax on land plots related to agricultural land, the tax base is determined as the area of the land plot specified in the title document.
2. The base tax value of the VAT of one square meter of a land plot related to agricultural land is established, unless otherwise provided by this article, depending on the purpose of the plot in the following amounts:
|
Name of regions and districts |
Base tax value (KGS/sq.m) |
||||
|
Irrigated arable land |
Rainfed arable land |
perennial plantations |
hayfields |
Pastures, fallows |
|
|
one |
2 |
3 |
four |
5 |
6 |
|
Batken region |
|||||
|
Batken region |
268 |
41.3 |
149 |
- |
7.7 |
|
Leilek region |
268 |
41.3 |
149 |
24.3 |
7.7 |
|
Kadamjai district |
275 |
41.3 |
150 |
24.3 |
12.7 |
|
Jalal-Abad region |
|||||
|
Aksy district |
306 |
56.7 |
193 |
15.9 |
13.6 |
|
Ala-Buka district |
306 |
41.3 |
204 |
22.5 |
9.9 |
|
Bazar-Korgon district |
414 |
41.3 |
220 |
30.9 |
15.4 |
|
Nooken region |
453 |
41.3 |
193 |
24.4 |
15.4 |
|
Suzak district |
414 |
41.3 |
220 |
30.9 |
15.4 |
|
Toguz-Toro district |
223 |
62.3 |
- |
33 |
12.9 |
|
Toktogul district |
239 |
62.3 |
201 |
30.4 |
12.9 |
|
Chatkal region |
194 |
62.3 |
- |
26.5 |
12.9 |
|
Issyk-Kul region |
|||||
|
Ak-Suu region |
373 |
87.5 |
173 |
30.4 |
10.6 |
|
Jeti-Oguz region |
305 |
74.9 |
168 |
23.8 |
7.7 |
|
Issyk-Kul region |
280 |
68.6 |
155 |
23.8 |
7.7 |
|
Ton district |
236 |
39.2 |
119 |
20.4 |
7.1 |
|
Tyup region |
379 |
87.5 |
174 |
29.1 |
fifteen |
|
Naryn region |
|||||
|
Ak-Tala region |
205 |
37 |
- |
25.1 |
4.5 |
|
At-Bashi district |
191 |
54.3 |
- |
21.7 |
4.5 |
|
Jumgal region |
196 |
37 |
- |
25.1 |
4.5 |
|
Kochkor region |
215 |
37 |
- |
25.1 |
4.5 |
|
Naryn region |
196 |
54.3 |
- |
21.1 |
5.3 |
|
Osh region |
|||||
|
Alai region |
232 |
62.3 |
- |
27.7 |
5.3 |
|
Aravan region |
436 |
41.3 |
226 |
15.2 |
12.7 |
|
Kara-Kulja district |
232 |
62.3 |
117 |
27.7 |
5.3 |
|
Kara-Suu region |
453 |
41.3 |
246 |
27.9 |
12 |
|
Nookat region |
413 |
62.3 |
233 |
27.8 |
12.7 |
|
Uzgen region |
413 |
62.3 |
235 |
33.7 |
13.9 |
|
Chon-Alai region |
183 |
- |
- |
21.1 |
5.5 |
|
Talas region |
|||||
|
Bakai-Ata district |
318 |
52.5 |
164 |
- |
7.4 |
|
Kara-Buura district |
350 |
36.4 |
165 |
11.2 |
4.8 |
|
Manas region |
331 |
36.4 |
166 |
11.2 |
4.8 |
|
Talas region |
297 |
52.5 |
164 |
eleven |
4.8 |
|
Chui area |
|||||
|
Alamudun district |
400 |
56.5 |
209 |
23.1 |
10.8 |
|
Zhaiyl district |
|||||
|
a) Chui zone |
329 |
67.9 |
213 |
20.4 |
10.8 |
|
b) Suusamyr zone |
189 |
34.5 |
- |
11.3 |
ten |
|
Issyk-Ata district |
400 |
74.2 |
213 |
29.7 |
10.8 |
|
Keminsky district |
354 |
80.5 |
211 |
29.7 |
10.8 |
|
Moskovsky district |
392 |
67.2 |
215 |
29.7 |
7.8 |
|
Panfilovsky district |
362 |
67.2 |
215 |
23.1 |
7.8 |
|
Sokuluk region |
407 |
67.2 |
211 |
13.9 |
7.8 |
|
Chui district |
400 |
74.9 |
211 |
32.4 |
10.8 |
3. The base tax value of one square meter of land belonging to agricultural land, the location of which is located on the territory of a city or settlement, is determined in the amount of the basic tax value provided for by paragraph 2 of this article, applicable to the administrative region in which such a city or locality.
4. The base tax value of one square meter of a water body is determined in the amount of the base tax value provided for by paragraph 2 of this article, applied to the irrigated arable land of the administrative region in which the water body is located.
5. The base tax value of one square meter of land irrigated by pumping stations is determined in the amount of the basic tax value provided for by paragraph 2 of this article for rainfed arable land of the corresponding administrative region.
6. The base tax value of one square meter of a forest fund land leased for agricultural purposes is equated to the basic tax value of one square meter of agricultural land of the corresponding administrative region, established by part 2 of this article.
For the purposes of this part, the categories of forest fund lands are equated to the following categories of agricultural land, respectively:
|
Farmland |
Lands of the Forest Fund |
|
Irrigated arable land |
Plantations, nurseries |
|
Rainfed arable land |
Non-closed forest cultures, clearings, burnt areas, sparse areas, clearings, wastelands |
|
perennial plantations |
Lands covered with forest vegetation |
|
hayfields |
non-forest lands |
7. The inflation coefficient Ki used in the current tax period to calculate the tax on property, on a land plot related to agricultural land, is determined as the product of inflation coefficients for previous tax periods, starting from the tax period in which this Code entered into force.
The inflation rate applied in the current tax period is approved by the authorized tax authority on the basis of official national statistics no later than October 1 of the previous tax period.
8. In cases where the inflation rate for the current tax period has not been established, it is taken equal to the rate that was in force in the previous tax period.
9. The amount of property tax on a land plot related to agricultural land, or part of it, is determined according to the formula provided for inarticle 380of this Code.
The property tax on a land plot related to agricultural land is paid from the amount of tax for the tax period calculated in accordance with this chapter, within the following terms of the current tax period:
1) no later than April 25 - in the amount of 20 percent;
2) no later than August 25 - in the amount of 25 percent;
3) no later than November 25 - in the amount of 55 percent.
Calculation of the tax value of one square meter of land of settlements and non-agricultural land is carried out according to the formula:
NS \u003d BNS x Kz x Kn x Ki,
where:
HC - the tax value of one square meter of land of settlements and non-agricultural land;
BTS - the basic tax cost of one square meter of land of settlements and non-agricultural land;
Kz - zonal coefficient;
Kn - coefficient of the functional purpose of the property;
Ki - coefficient of inflation.
1. For the calculation of the property tax on the lands of settlements and non-agricultural lands, the tax base is determined as the area of the land plot indicated in the title document.
2. The base tax value of the VAT of one square meter of the area of a land plot related to the lands of settlements and non-agricultural lands is established for tax purposes depending on the location of such a land plot in the amount of:
|
Name of regions |
The base tax value for the lands of settlements with a population in thousand people. (soms/sq.m) |
|||||||
|
up to 5 |
5 to 10 |
10 to 20 |
from 20 to 50 |
from 50 to 100 |
from 100 to 200 |
from 200 to 500 |
500 and above |
|
|
Batken region |
90 |
140 |
150 |
170 |
170 |
|||
|
Jalal-Abad region |
120 |
160 |
180 |
200 |
210 |
240 |
||
|
Issyk-Kul region |
120 |
160 |
180 |
200 |
210 |
|||
|
Naryn region |
100 |
140 |
160 |
170 |
180 |
|||
|
Osh region |
130 |
160 |
180 |
200 |
230 |
240 |
260 |
|
|
Talas region |
110 |
150 |
170 |
190 |
||||
|
Chui region and Bishkek city |
120 |
160 |
180 |
200 |
230 |
240 |
290 |
|
3. The coefficient of tax value for a land plot of a settlement or non-agricultural purpose, located outside the boundaries of the settlements provided for by paragraph 2 of this article, is determined in the amount of the coefficient of tax value applied to a land plot located in a settlement with a population of 5,100 to 10,000 people, located in the respective administrative region.
4. The boundaries of value zones, as well as the zonal coefficient Kz for lands of a settlement and non-agricultural purposes in the amount of 0.3 to 2.0 are established by local keneshes.
5. In the event of a change in the size of the zonal coefficient Kz and / or the boundaries of cost zones, they are approved no later than October 1 of the current tax period and are effective from the 1st day of the first month of the subsequent tax period.
If before October 1 of the current tax period the size of the zonal coefficient Kz and/or the boundaries of the value zones are not approved, the size of the zonal coefficient Kz and/or the boundaries of the value zones of the current tax period shall apply in the next tax period.
6. The coefficient of functional purpose Kn is established depending on the purpose of the land plot, determined upon its provision, specified in the title document:
|
Functional purpose of the land plot |
Functionality factor |
|
For shops, kiosks, stalls, pavilions and other trade facilities, depending on the area: |
|
|
1) up to 10 sq.m |
22.5 |
|
2) from 10 to 20 sq.m |
16.5 |
|
3) from 20 to 35 sq.m |
10.5 |
|
4) from 35 to 50 sq.m |
7.5 |
|
5) from 50 and above sq.m |
6.0 |
|
For mini-markets, markets, shopping complexes, with the exception of markets intended for the sale of animals, poultry, feed for farm animals |
7.5 |
|
Under the markets intended for trade in animals, poultry, feed for farm animals |
4.5 |
|
Under buildings and premises intended for catering |
3 |
|
Under buildings and premises for hotel activities |
7 |
|
Under the buildings of banks, pawnshops, exchange offices |
5 |
|
Under buildings and premises of round-the-clock/night entertainment establishments |
7 |
|
Under the buildings of business centers, stock exchanges, with offices |
2.5 |
|
Under the buildings and structures of gas stations |
ten |
|
Under the buildings and structures of oil depots |
1.5 |
|
For paid parking / parking of cars and trucks, buildings, premises and structures of a car service |
4.5 |
|
Under constructions of advertising |
fifty |
|
Under buildings, premises and structures intended for the sphere of recreation and entertainment, the provision of health services, the provision of individual services, with the exception of those specified in this part |
1.5 |
|
Under buildings, premises and structures of industry, transport, construction, communications and energy, territories of free economic zones, with the exception of those specified in this part |
0.5 |
|
Under buildings, premises and structures of mining enterprises, cargo stations of road and rail transport, transport and logistics centers, sanitary protection zones of railway and air transport enterprises |
0.3 |
|
Under buildings, premises and structures of institutions of science, education, healthcare, culture, physical culture and sports, sports institutions |
0.3 |
|
For agricultural production buildings, premises and structures: garages, repair shops, grain stocks, grain cleaning complexes, vegetable and potato storage facilities, construction and utility yards and other agricultural facilities |
0.2 |
|
For the development of deposits, quarries, mines, cuts, ash dumps |
0.05 |
|
Under overhead communication lines and power transmission, defense-sports-technical organizations |
0.01 |
|
For geological exploration, design and survey, exploration and research work |
0.005 |
|
For administrative buildings for activities not specified in this part |
1.0 |
|
For buildings and structures owned by an agricultural cooperative and a trade and logistics center for agricultural purposes on the basis of ownership and used for the purpose of their main activities |
0.1 |
The coefficient of functional purpose for a land plot of settlements and non-agricultural purposes, for which the coefficient is not established by this article, is taken equal to 1.0.
7. In the event that buildings or premises are located on the land plot, to which different coefficients of functional purpose Kn are applied, the share of the land plot attributable to each of these buildings or premises is determined in proportion to their built-up areas.
8. The inflation coefficient Ki used in the current tax period to calculate the property tax on a land plot related to the lands of settlements and non-agricultural lands is determined as the product of inflation coefficients for previous tax periods, starting from the tax period in which this Code entered into force. by virtue of.
The inflation rate applied in the current tax period is approved by the authorized tax authority on the basis of official national statistics no later than October 1 of the previous tax period.
If the inflation rate for the current tax period is not set, it is taken equal to the rate that was in effect in the previous tax period.
9. The amount of property tax on a land plot related to the lands of settlements and non-agricultural lands, or part of it, is determined according to the formula provided for inarticle 380of this Code.
10. Property tax on land plots for non-agricultural purposes, including those located in settlements, is paid quarterly no later than the 20th day of the first month of the current quarter, in equal installments during the current tax period.
1. Calculation of the tax value of one cubic centimeter of the engine volume of a vehicle running on an internal combustion engine is made according to the formula:
NS \u003d BNS x Kk,
where:
HC - the tax value of one cubic centimeter of the engine volume of a vehicle running on an internal combustion engine;
BTS - the base tax value of one cubic centimeter of the engine volume of a vehicle running on an internal combustion engine;
Kk - correction factor.
2. The base tax value of one cubic centimeter of the engine volume of a vehicle powered by an internal combustion engine is established for tax purposes depending on the type of vehicle and the period of operation of the vehicle in the following amounts:
|
Kind of transport |
Terms of operation, including the year of manufacture by the manufacturer |
Basic tax cost, KGS per 1 cc of engine working volume |
|
Passenger cars, vans and pickup trucks based on passenger cars |
up to 5 years |
90 |
|
5 to 10 years |
75 |
|
|
10 to 15 years old |
60 |
|
|
over 15 years |
45 |
|
|
Trucks, buses, minibuses |
up to 5 years |
75 |
|
5 to 10 years |
60 |
|
|
10 to 15 years old |
45 |
|
|
over 15 years |
thirty |
|
|
Self-propelled machines and/or mechanisms: tractors, harvesters, road-building machines |
up to 15 years |
thirty |
|
over 15 years |
fifteen |
|
|
of which: self-propelled machines and/or mechanisms (tractors and combines) used in agricultural production |
up to 15 years |
ten |
|
over 15 years |
5 |
|
|
Motorcycles, scooters, mopeds, snowmobiles and motor boats, boats, ships, motor ships |
up to 10 years |
fifteen |
|
over 10 years |
9 |
|
|
Yachts and jet skis |
up to 5 years |
eighteen |
|
over 5 years |
12 |
3. For the calculation of property tax on a vehicle running on an internal combustion engine, the tax base for property tax is determined on the basis of data on the working volume of the engine specified in the technical passport of the vehicle.
Property tax on a vehicle running on an internal combustion engine, not provided for in paragraph 2 of this article, is calculated in the manner prescribedarticle 406of this Code.
4. The correction factor Kk is set depending on the engine power of a car, van and pickup truck based on a car in the following dimensions:
|
Engine volume, cc |
Terms of operation, including the year of manufacture by the manufacturer |
|
|
up to 5 years |
over 5 years |
|
|
from 3000 to 4500 |
2.5 |
one |
|
from 4500 and above |
3.0 |
one |
5. The amount of property tax on a vehicle running on an internal combustion engine is determined according to the formula provided for inarticle 380of this Code.
1. For a vehicle that does not have an internal combustion engine, the property tax tax base is determined as the accounting value of the vehicle at the beginning of the tax period.
2. The amount of property tax on a vehicle that does not have an internal combustion engine is calculated as the product of the tax base and the tax rate established by paragraph 5articles 379of this Code.
1. For a vehicle that does not have an internal combustion engine and book value, the tax base for property tax is determined in accordance with the procedure established by the Cabinet of Ministers.
2. The amount of property tax on a vehicle that does not have an internal combustion engine and book value is calculated as the product of the tax base and the tax rate established by paragraph 5articles 379of this Code.
Article 408. Deadline for payment of tax
Property tax on a vehicle is paid no later than September 1 of the current year.
1. Not subject to taxation:
1) the area of only one object of a residential building or premises belonging to the owner of this object, not exceeding the following size:
|
The area of the object of a residential building or premises, not subject to property tax, depending on the population in settlements, sq.m |
||||||||
|
thousand people |
up to 5 |
5 to 10 |
10 to 20 |
from 20 to 50 |
from 50 to 100 |
from 100 to 200 |
from 200 to 500 |
500 and above |
|
Residential house, country house, sq.m |
360 |
330 |
300 |
270 |
240 |
210 |
180 |
150 |
|
Apartment, sq.m |
290 |
260 |
230 |
200 |
170 |
140 |
110 |
80 |
2) buildings, premises and vehicles of diplomatic missions, consular offices of foreign countries and representative offices of international organizations in accordance with international treaties that have entered into force in accordance with the legislation of the Kyrgyz Republic;
3) buildings of a society of disabled people, organizations and individual entrepreneurs, in which disabled people (except for persons with disabilities of the 3rd group of a general disease) make up at least 50 percent of the total number of employees, and their wages amount to at least 50 percent of the total wage fund. The list of these organizations, institutions and enterprises is determined by the Cabinet of Ministers;
4) buildings and premises of non-profit organizations operating in the field of science, education, healthcare, culture, sports, social security of disabled citizens, low-income and low-income families, as well as charitable organizations;
5) a motorized wheelchair and/or a manual car owned by a disabled person;
6) vehicles driven only by an electric motor.
2. The following shall be exempt from paying tax in the amount of 50 percent of the amount of property tax payable:
1) one residential building or one premises, one vehicle owned by a person awarded the highest degree of distinction of the Kyrgyz Republic "Kyrgyz Respublikasynyn Baatyry", a Hero of the Soviet Union and a Hero of Socialist Labor, a mother-heroine, a person awarded the Order of Glory and Labor Glory three degrees, a participant and / or disabled person of the Great Patriotic War, a participant in the Batken events, a serviceman who took part in the war in Afghanistan and other countries under interstate agreements, or a disabled soldier who became disabled due to injury, concussion or injury received during the defense USSR, the Kyrgyz Republic or in the performance of other duties of military service, or as a result of an illness associated with being at the front, a disabled person,a widow or widower of a disabled veteran of the Great Patriotic War, as well as a disabled person of groups I and II;
2) buildings, premises and structures owned or temporarily used by the agricultural cooperative, used for the purpose of the main activity of the agricultural cooperative;
3) buildings, premises and structures that meet the energy and resource efficiency requirements determined by the Cabinet of Ministers.
3. The benefits provided for by paragraph 2 of this article are provided:
1) if the right to a benefit arises before August 1 of the current tax period - for the current tax period;
2) if the right to a benefit arises after August 1 of the current tax period - for the tax periods following the current tax period.
4. The taxpayer has the right to reduce the amount of tax on a building or premises by the amount of tax paid or payable for a land plot located directly under such a building or premises, within the amount of property tax calculated in relation to this property.
5. Pledged property accepted into the ownership of the bank shall be exempt from property tax for the period from the first day of the month following the month in which the property was transferred into the ownership of the bank until the first day of the month following the month in which the object of property began to be used by the bank for business purposes or was realized, depending on which of these events came first.
Article 410. Exemption from taxation of land plots
Unless otherwise provided by this section, the following are exempt from taxation:
1) land:
a) reserves, reserves, natural, national and dendrological parks, botanical and zoological gardens, nature reserves, natural monuments, objects of historical and cultural purpose, unallocated reserve lands, lands occupied by a tracking strip along the state border;
b) common use of settlements, occupied by protective forest plantations, water and forest funds;
c) means of communication, land strips along the roads of republican and local significance, with the exception of those provided for agricultural use;
d) product pipelines and communication lines, with the exception of those provided for agricultural use;
e) under reservoirs and flood zones, power lines used for the generation or transmission of electricity, with the exception of those provided for agricultural use;
2) land of cemeteries;
3) cattle passes and cattle stopping areas;
4) disturbed lands (degraded, with violations of the soil cover and other quality indicators of the land), requiring reclamation, received for agricultural needs by local governments, organizations, as well as individuals for a period established by local keneshes.
1. Unless otherwise provided by this section, the following shall be exempted from paying property tax on a house adjoining, homestead and garden plot:
1) participants in the Great Patriotic War, military personnel who took part in the war in Afghanistan and other countries under interstate agreements, participants in the liquidation of the accident at the Chernobyl nuclear power plant, as well as disabled people from childhood, disabled people of groups I and II;
2) family members of military personnel and law enforcement officers who died or went missing in the line of duty, including children before they reach the age of majority;
3) an individual - a citizen of the Kyrgyz Republic who has reached retirement age;
4) an individual who has 4 or more minor children.
2. The following land plots are exempted from property tax:
1) societies of the disabled, organizations and individual entrepreneurs, in which disabled people (except for persons with disabilities of the 3rd group of a general disease) make up at least 50 percent of the total number of employees, and their wages amount to at least 50 percent of the total wage fund. The list of these organizations, institutions and enterprises is determined by the Cabinet of Ministers;
2) lands of trade union sanatoriums, rest houses, boarding houses included in the sanitary protection zones;
3) lands of liturgical objects of religious organizations registered in accordance with the procedure established by the legislation of the Kyrgyz Republic.
For the purposes of this part, liturgical objects are objects of immovable property of religious institutions used directly for the performance of rites, prayers for the purpose of joint confession and dissemination of faith;
4) lands of preschool educational organizations established on the basis of private ownership.
Article 412. Rights of local self-government bodies
Local keneshes have the right in the territory under their jurisdiction:
1) provide:
a) full or partial exemption from tax on property, buildings and premises for a period of up to 3 years in cases where the taxpayer has suffered material losses due to force majeure;
b) full or partial exemption from paying property tax on agricultural land for up to 3 years in cases where the land user has suffered material losses due to force majeure;
c) full exemption from property tax on buildings, structures and premises and / or property tax on lands of settlements and non-agricultural lands for enterprises whose activities relate to preferential types of industrial activities subject to preferential taxation established byarticle 183of this Code;
d) full exemption from property tax on land and non-residential buildings, structures and premises for taxpayers registered and operating in preferential border settlements.
2) increase the base tax value for land plots related to agricultural land, taking into account the soil bonitet score, as well as for unused agricultural land, except in cases of force majeure, for subsequent tax periods no later than October 1 of the current tax period.
SECTION XIV. SPECIAL TAX REGIME
Article 413. General provisions
1. Individual taxes may be paid by acquiring a patent.
A patent at the choice of the taxpayer is issued in the form of a document on paper or in electronic format (electronic patent). A paper patent and an electronic patent have equal legal significance.
Patent forms on paper are strictly accountable documents.
The Cabinet of Ministers determines the timeframe for the transition of the mandatory registration of a patent in the form of a document on paper to an electronic patent.
2. The patent certifies:
1) the right of the taxpayer to carry out the type of activity specified in the patent;
2) payment of taxes on the type of activity specified in the patent;
3) receipt of income during the tax period in which the patent was valid.
3. A patent may be acquired by a taxpayer at the tax authority at the place of business activity, provided that the taxpayer has a tax or accounting registration.
4. The amount of tax based on a patent may be paid by a taxpayer:
1) in a bank institution, including through a system of remote or remote banking services, including Internet or mobile banking;
2) through a payment terminal or POS terminal, electronic money.
5. A receipt from a bank, a payment terminal, a POS terminal or information about the payment of the amount of tax based on a patent, sent to the authorized tax authority through peripheral devices, is the basis for issuing a patent to a taxpayer or for extending the validity of a previously issued patent.
6. Conducting activities without a patent is recognized as conducting activities without registration and/or tax evasion.
7. A patent is valid only in the territory where it was issued (district, city without district division or the city of Bishkek), with the exception of a patent for certain types of activities determined by the authorized tax authority. The transfer of a patent or its copy for the purpose of carrying out entrepreneurial activity to another person is prohibited.
8. In case of loss of a patent issued on paper, a duplicate is issued by the tax authority. In this case, for the remaining tax period, the taxpayer is issued a new patent marked "to replace the lost one".
9. A patent for the implementation of certain types of activities does not replace licenses and other special permits for the right to conduct them in accordance with the requirements established by the legislation of the Kyrgyz Republic.
10. Activities carried out by a taxpayer on the basis of a patent are not subject to an on-site tax audit for the period of validity of the patent, except for a counter audit. Other forms of tax control are carried out in accordance with this Code.
11. The form of a patent and the procedure for its issuance are established by the authorized tax authority.
Article 414. Procedure for determining the amount of tax
1. The base amount of tax based on a patent by type of activity is established by the Cabinet of Ministers on the proposal of the authorized tax authority.
2. Within the limits of the basic amount of tax, the authorized tax body has the right to adjust the amount of tax depending on seasonality, profitability, type and place of business.
3. Calculation and determination of the base tax amount and its adjustment are made on the basis of chronometric examinations, except for the case of force majeure circumstances.
4. If a taxpayer combines two or more types of activity subject to taxation on the basis of a patent, the tax amount shall be established separately for each type of economic activity.
1. A chronometric survey is carried out by the tax authorities together with representatives of local governments and an industry business association accredited by the authorized tax authority in order to determine the average profitability for certain types of activities and regions, necessary for the application of a special tax regime based on a patent. The procedure for conducting a chronometric examination is determined by the Cabinet of Ministers.
2. A chronometric examination is carried out no more than once a year, and for types of activities of a seasonal nature - no more than three times a year and cannot exceed 15 calendar days for each chronometric examination.
3. A chronometric examination may be carried out both with the knowledge and without the knowledge of the taxpayer. The basis for conducting a chronometric examination is an order issued in accordance with the requirements established by this Code.
4. When conducting a chronometric examination with the knowledge of the taxpayer, the taxpayer shall be presented with the original prescription for review and shall be given a copy thereof. In the original prescription, the taxpayer puts a mark on familiarization with the prescription and receipt of its copy.
5. When conducting a chronometric examination without the knowledge of the taxpayer, the original prescription shall be presented to the taxpayer for familiarization and a copy shall be handed in after the conduct of this examination, with the simultaneous delivery of the relevant examination report.
6. The results of the timing survey do not entail a change in the tax obligations of a particular person whose activities are subject to the survey, and are used solely to determine the amount of tax based on a patent for a particular type of activity.
7. Access during timing examinations is provided in accordance with this Code.
1. A taxpayer of tax based on a patent is:
1) an individual engaged in individual labor activity or individual entrepreneurial activity in accordance with the list approved by the Cabinet of Ministers;
2) an organization carrying out the activities of an exchange bureau.
2. An individual engaged in individual entrepreneurial activity and paying tax on the basis of a patent shall pay the taxes established by this Code, with the exception of the following types of taxes:
1) income tax;
2) sales tax.
A self-employed individual pays patent-based tax in lieu of income tax.
An organization operating as an exchange bureau and paying tax on the basis of a patent shall pay the taxes established by this Code, with the exception of the following types of taxes:
1) income tax;
2) sales tax;
3) VAT on taxable supplies.
3. A taxpayer paying tax on the basis of a patent, instead of calculating and paying income tax on the wages of employees, has the right to acquire a patent for each employee in the amount of 7 calculation indices per month.
When paying employees for one-time work, services under a civil law agreement (contract, employment) as part of their activities, the calculation, deduction and transfer of income tax to the budget are carried out in accordance with the requirements of this Code.
4. Do not have the right to apply the tax payment regime on the basis of a patent:
1) an individual whose total revenue for the last 12 months exceeds 8,000,000 soms;
2) an individual importing goods, with the exception of the subject of clothing and textile production.
5. In cases of non-compliance with the conditions established by clause 1 of part 4 of this article, the taxpayer, within the period in which the non-compliance is established, is obliged to submit to the tax authority an application for switching to a different procedure for calculating and paying taxes from the first day of the month following the month, on which found a mismatch.
In cases of non-compliance with the conditions established by clause 2 of part 4 of this article, the general regime for calculating taxes is applied to the taxpayer for the relevant period.
6. The tax authority has the right to revoke a patent, revoke or suspend its validity in cases where:
1) the taxpayer carries out a type of activity not specified in the patent;
2) the taxpayer operates under a patent issued to another taxpayer;
3) there are other violations provided for by the legislation of the Kyrgyz Republic.
Article 417 Procedure and deadline for tax payment
1. The tax is paid before the commencement of activities by acquiring a patent.
2. A patent can be purchased for 15, 30, 90, 180 and 365 consecutive days. When acquiring a patent for 90 calendar days, the amount of tax is reduced by 5 percent, for 180 calendar days - by 10 percent, for 365 calendar days - by 15 percent.
3. The amount of tax is fixed and is not subject to recalculation after the acquisition of a patent, and the amount of tax paid is not refundable after the acquisition of a patent, except for the recalculation of the amount of tax based on a patent, the validity of which falls within the period of force majeure, in the manner determined by the authorized tax authority. body.
4. A taxpayer engaged in other types of activities that are not subject to taxation on the basis of a patent is obliged to keep separate records, submit reports and pay taxes on these types of activities in the manner prescribed by this Code. At the same time, expenses incurred on activities based on a patent are not subject to deduction from the total annual income on other types of activities that are not subject to taxation on a patent basis.
5. A taxpayer operating on the basis of a patent is not exempted from submitting a single tax declaration in respect of the activity provided for by a patent, in accordance with the requirements of this Code, which indicates the income actually received from activities based on a patent without their mandatory confirmation and recalculation of the amount of tax paid unless otherwise provided by this chapter.
Article 418. General provisions
1. The simplified taxation system provides for the right to pay by small and medium-sized businesses, the entity applying the regime establishedarticle 324of this Code, as well as subjects of the clothing and textile industries, a single tax in respect of activities subject to taxation in accordance with this chapter, instead of:
1) income tax;
2) sales tax;
3) VAT on taxable supplies.
2. An entity applying the simplified taxation system (hereinafter referred to in this chapter as a taxpayer) is obliged to:
1) apply CMC in the manner prescribed by this Code;
2) pay taxes not specified in part 1 of this article in accordance with this Code;
3) apply invoices in the manner prescribed by this Code.
3. Unless otherwise established by this chapter, a taxpayer shall not be released from the duties of tax agents in the cases established by this Code.
4. The taxpayer is obliged to pay taxes not specified in part 1 of this article in accordance with this Code.
1. The taxpayer is:
1) a small and medium-sized business entity whose revenue for the last 12 consecutive months does not exceed 30,000,000 soms;
2) a newly registered taxpayer who intends to apply the simplified taxation system;
3) the subject applying the regime establishedarticle 324of this Code;
4) the subject of the clothing and textile industries without restrictions on the amount of revenue.
2. The simplified system of taxation based on the single tax does not apply to:
1) for entities paying tax on the basis of a patent;
2) to entities providing financial and insurance services;
3) for investment funds;
4) professional participants of the securities market;
5) for taxpayers of excise tax.
1. The taxpayer, with the exception of the entity applying the regime establishedarticle 324of this Code, has the right to independently choose the system of taxation in the manner prescribed by this Code.
2. A newly registered taxpayer who intends to apply the simplified taxation system must submit an application to the tax authority as a single tax payer at the place of tax registration within 5 working days from the day following the day of tax registration.
3. A taxpayer who intends to apply the simplified taxation system and pays taxes:
1) on the basis of the general tax regime, submits an application to the tax authority at the place of current tax accounting before December 1 of the current year. Payment of a single tax based on a simplified taxation system is carried out by a taxpayer from January 1 of the next calendar year;
2) on the basis of other special tax regimes, submits an application to the tax authority at the place of current tax accounting. The payment of a single tax based on the simplified taxation system is carried out by the taxpayer from the 1st day of the month following the month in which the application was submitted.
4. In cases of non-compliance with the conditions establishedarticle 419of this Code, in order to apply the simplified taxation system, the taxpayer, before the end of the month following the month in which the discrepancy is established, must submit to the tax authority at the place of current tax accounting an application for switching to the general tax regime. Payment of taxes on the basis of the general tax regime of taxation is carried out by the taxpayer from the 1st day of the month following the month in which the application was submitted.
5. In case of voluntary withdrawal from the simplified taxation system, a taxpayer who intends to pay taxes:
1) on the basis of the general tax regime, is obliged to submit an application to the tax authority at the place of current tax registration before December 1 of the current year. Payment of taxes on the basis of the general tax regime is carried out by the taxpayer from January 1 of the next calendar year;
2) on the basis of other special tax regimes, submits an application to the tax authority at the place of current tax accounting. Payment of taxes for other special tax regimes is carried out by the taxpayer from the 1st day of the month following the month in which the application was submitted.
6. A taxpayer who, in accordance with part 5 of this article, has been deregistered as a single tax payer, has the right to switch back to the simplified taxation system no earlier than 1 year after deregistration.
Article 421. Object of taxation
The object of taxation of the tax is entrepreneurial activity carried out by the taxpayer.
1. Unless otherwise provided by this article, the taxation base is the proceeds from the sale of goods, works, services.
2. For entities applying the regime establishedarticle 324of this Code, the tax base is the value of the goods.
1. Unless otherwise provided by this article, the taxpayer shall pay tax at rates depending on the types of activity in the following amounts:
1) for the processing of agricultural products, for the production sector, for trade:
a) 4 percent - in cash;
b) 2 percent - in non-cash form;
2) for other types of activities:
a) 6 percent - in cash;
b) 4 percent - in non-cash form.
2. The subject applying the regime establishedarticle 324of this Code shall pay a tax in the amount of 3 percent.
3. The subject of clothing and / or textile production pays a tax in the amount of 0.25 percent during the period until January 1, 2027.
4. A taxpayer providing public catering services, saunas, billiards and baths, with the exception of municipal baths, shall pay a tax in the amount of 8 percent.
5. The taxpayer, with the exception of the entity applying the regime establishedarticle 324of this Code, carrying out several types of activities, calculates and pays tax separately for each type of activity at the rates established for these types of activities.
6. An individual entrepreneur who sells goods, works, services to the population, with the exception of the taxpayers specified in paragraph 4 of this article, pays tax at the following rates:
1) in 2022 - 0 percent;
2) in 2023 - 1 percent;
3) in 2024 - 2 percent;
4) from 2025 at the rates established by part 1 of this article.
7. The rates established by part 6 of this article are applied in cases where:
1) an individual entrepreneur is newly registered or switched from another tax regime to a simplified taxation system during the specified periods;
2) the amount of revenue does not exceed 8,000,000 soms for the last 12 consecutive months;
3) the requirement for the mandatory use of CMC is fulfilled in the manner prescribed by this Code.
The tax period is:
1) for small and medium-sized businesses, as well as subjects of the clothing and textile industries - one quarter;
2) for entities applying the regime establishedarticle 324of this Code - a calendar month.
Article 425. Procedure for calculating tax
The taxpayer calculates the tax independently in accordance with the procedure established byarticle 43of this Code.
Article 426. Submission of tax reporting. Procedure and deadline for tax payment
1. Unless otherwise provided by this article, a single tax report shall be submitted at the place of current tax accounting no later than the 20th day of the month following:
1) for the reporting month, - by the entity applying the regime establishedarticle 324of this Code;
2) for the reporting tax period, - by other taxpayers.
2. The single tax is payable at the place of current tax accounting no later than the 20th day of the month following:
1) for the tax period - by a small business entity and an individual entrepreneur specified in Part 7articles 423of this Code;
2) for the reporting month, - by a medium-sized business entity and an entity applying the regime establishedarticle 324of this Code.
3. Individual entrepreneur specified in part 6articles 423of this Code, is exempt from submitting a single tax report for tax periods from 2022 to 2024.
The calculation of the tax liability for the single tax of such an individual entrepreneur for the tax periods provided for by this part is carried out by the tax authority on the basis of data from the automated information system of the authorized tax authority.
The procedure for notifying a taxpayer of the accrued amount of a tax liability shall be established by the authorized tax authority.
4. An individual entrepreneur, specified in part 3 of this article, during the tax periods provided for in part 3 of this article, instead of calculating and paying income tax on the wages of employees, is obliged to acquire a patent for each employee in accordance with this Code.
5. A taxpayer of a single tax is obliged to submit a single tax declaration within the time limits establishedarticle 106of this Code.
Chapter 58. Tax Regime in Free Economic Zones
Article 427. General provisions
1. The tax regime provided for by this chapter applies only to the activities of subjects of free economic zones (hereinafter referred to as FEZs) operating in accordance with the requirements of the legislation of the Kyrgyz Republic on free economic zones in the Kyrgyz Republic, with the exception of entities operating on mining, production and sale of excisable goods, except for enterprises engaged in the production and sale of tobacco products subject to excise and VAT when imported into the rest of the territory of the Kyrgyz Republic, registered before 2000.
2. In relation to the activities of FEZ entities in the rest of the territory of the Kyrgyz Republic, the general tax regime is applied.
FEZ subject - a legal entity registered (re-registered) by the authorized state body and passed registration in the FEZ General Directorate, as well as branches (representative offices) previously registered in the FEZ General Directorate, before entry into forcelawof the Kyrgyz Republic "On free economic zones in the Kyrgyz Republic" January 11, 2014 No. 6.
A FEZ subject is obliged to undergo tax registration in the manner prescribed by this Code.
1. Unless otherwise provided by this chapter andlawof the Kyrgyz Republic "On free economic zones in the Kyrgyz Republic", the activity of the subject of the FEZ that meets the requirements of part 1articles 427of this Code shall be exempt from all types of taxes.
2. Supply of goods, works and services intended for use in production from the territory of the Kyrgyz Republic by an entity that is not a FEZ subject to a FEZ subject is subject to VAT at the rate established by part 2articles 254of this Code.
3. Activities of the FEZ subject that do not meet the requirementsarticles 427of this Code andlawof the Kyrgyz Republic "On free economic zones in the Kyrgyz Republic" is subject to taxation in accordance with the general tax regime.
When exporting goods from the territory of the FEZ for delivery to the rest of the territory of the Kyrgyz Republic, including when they are alienated in favor of persons who are not subjects of the FEZ, the goods are subject to VAT in accordance with this Code.
4. The administration of taxes levied on the movement of goods across the border of the FEZ is carried out in accordance with the legislation of the EAEU, the legislation of the Kyrgyz Republic in the field of customs and the legislation on the FEZ of the Kyrgyz Republic.
5. The export of goods produced in the territory of the FEZ for the purpose of delivery to the territory of the EAEU member states, with the exception of the territory of the Kyrgyz Republic, is exempt from VAT.
In case of non-confirmation of the import of goods into the territory of the EAEU member states and payment of indirect taxes within the time limits and in the manner established by the Treaty on the Eurasian Economic Union, the amount of VAT is payable.
6. Services, works rendered by FEZ entities for consumption in the domestic market of the Kyrgyz Republic are subject to taxes in accordance with the general tax regime. Services, works for consumption in the domestic market of the Kyrgyz Republic are services, works purchased by any organizations and individuals - not subjects of the FEZ, in the territories of the FEZ and in the rest of the territory of the Kyrgyz Republic.
7. Incomes subject to calculation, withholding and payment at the source of payment of income are subject to taxation in accordance with this Code.
8. If a FEZ subject carries out activities on the territory of the FEZ, as well as in the rest of the territory of the Kyrgyz Republic and beyond, then such a FEZ subject is obliged to keep separate records in accordance with this Code.
The FEZ subject submits tax reports to the tax authorities in accordance with this Code.
The FEZ subject is obliged to submit a single tax declaration.
Article 432. General provisions
The tax regime provided for by this chapter applies only to residents of the High Technology Park engaged in economic or foreign economic activity, subject to compliance with the requirements established by the legislation of the Kyrgyz Republic on the High Technology Park.
A resident of the Park of High Technologies is obliged to pass an accounting tax registration as a resident of the Park of High Technologies by submitting an application to the relevant tax authority at the place of registration with the obligatory attachment of a notarized copy of the document confirming registration as a resident of the Park of High Technologies within 5 working days from the date of such registration.
Account registration becomes effective from the first day of the month following the month in which the subject filed an application for registration.
1. Unless otherwise provided by this chapter, the activities of a resident of the Park of High Technologies that meet the requirementsarticles 432of this Code, for a period determined in accordance with the legislation of the Kyrgyz Republic on the High Technology Park, is exempt from paying the following taxes:
1) income tax;
2) sales tax;
3) VAT.
The period of validity of the taxation of a resident of the Park of High Technologies in accordance with this chapter in any case cannot exceed the period of validity of the regime of the Park of High Technologies.
2. A resident of the High Technology Park is obliged to pay taxes not specified in part 1 of this article in accordance with this Code.
3. When depriving the status of a resident of the Park of High Technologies, taxation is carried out on a general basis in accordance with this Code from the moment of deprivation of this status, unless otherwise provided by the legislation of the Kyrgyz Republic.
The resident of the Park of High Technologies submits tax reports to the tax authorities in accordance with this Code.
Article 436. General provisions
1. In this chapter, mining is understood as the activity of carrying out, with the help of software and hardware, computational operations that ensure the operation of the registry of transaction blocks (blockchain) by entering into the distributed registry (according to predetermined rules and principles) information about transactions performed between users, requiring security continuous power supply. Mining can be accompanied by the creation of a virtual asset that comes into the possession of the person carrying out the mining, as a reward for confirming the completion of operations in the distributed ledger.
2. The mining tax provides for the obligation to pay this tax in respect of activities subject to taxation under this chapter, in return for:
1) income tax;
2) VAT on taxable supplies;
3) sales tax.
3. Organizations and individual entrepreneurs paying tax on mining (hereinafter referred to in this chapter as taxpayers) are required to pay taxes not specified in part 2 of this article in accordance with this Code.
4. The taxpayer is not released from the duties of a tax agent in the cases established by this Code.
5. Taxpayers engaged in other types of activities are required to keep separate records, submit reports and pay taxes on these types of activities in the manner prescribed by this Code. At the same time, mining expenses are not deductible from the total annual income from other activities.
6. The taxpayer is obliged to submit an application to the tax authority as a payer of this mining tax at the place of current tax accounting.
Article 437. Object of taxation
The object of taxation of the tax on mining is mining.
Unless otherwise provided by this article, the base of taxation for mining is the accrued amounts for electricity consumed during mining, including VAT and sales tax.
When using own electricity, the taxation base is the sum of the product of the volume of electricity consumed and the tariff set for electricity for mining.
The tax rate is set at 10 percent.
The tax period for mining tax is one calendar month.
Article 441. Procedure for calculating tax
The taxpayer calculates the tax independently in accordance with the procedure established byarticle 43of this Code.
Article 442. Submission of tax reporting. Procedure and deadline for tax payment
1. The taxpayer is obliged to submit:
1) mining tax report no later than the 20th day of the month following the reporting tax period;
2) a single tax declaration within the time limits establishedarticle 106of this Code.
2. The taxpayer is obliged to pay tax on a monthly basis, no later than the 20th day of the month following the reporting month.
Article 443. General provisions
1. The provisions of this chapter shall apply to the activities of organizations and individual entrepreneurs referred to in point 13 of part 2article 28and paragraph 8article 32of this Code (hereinafter - the taxpayer).
2. Taxpayers paying tax on activities in the field of electronic commerce are required to settle all transactions on this activity through a specially opened bank account, including through an electronic wallet and other virtual payment instruments linked to such an account.
3. Tax on activities in the field of electronic commerce provides for the payment of tax in respect of activities in the field of electronic commerce in return for:
1) income tax;
2) VAT on taxable supplies;
3) sales tax.
4. Taxpayers paying tax in the field of electronic commerce pay taxes not specified in part 3 of this article in accordance with this Code.
5. Taxpayers engaged in activities in the field of electronic commerce that do not meet the requirements of this article shall pay taxes in accordance with the generally established procedure.
Article 444. Object of taxation
The object of taxation of the tax on activities in the field of electronic commerce is entrepreneurial activity carried out by the taxpayer in the field of electronic commerce.
For a trading platform operator - a participant in electronic commerce, the tax base for activities in the field of electronic commerce is:
1) proceeds from the provision of services in electronic form;
2) proceeds from the sale of goods.
If the goods sold are not the property of the trading platform operator, then the tax base specified in paragraph 1 of this article cannot be lower than the difference between the proceeds received from the buyer for the goods sold and the funds paid to/received by the owner for the goods sold and services.
1. The tax rate for activities in the field of electronic commerce is set at 2 percent.
2. A taxpayer carrying out several types of activities shall calculate and pay tax separately for each type of activity at the rates established for these types of activities.
The tax period for e-commerce activity tax is one quarter.
Article 448. Procedure for calculating tax
The taxpayer calculates the tax independently in accordance with the procedure established byarticle 43of this Code.
Article 449. Submission of tax reporting. Procedure and deadline for tax payment
1. The taxpayer is obliged to submit:
1) a quarterly tax report no later than the 20th day of the month following the reporting quarter;
2) a single tax return within the time period establishedarticle 106of this Code.
2. The taxpayer is obliged to pay tax on a quarterly basis, no later than the 20th day of the month following the reporting quarter.
(Chapter as amended by the Law of the Kyrgyz Republic datedJune 30, 2022 No. 51)
Article 450. General provisions
1. The tax regime provided for by this chapter applies only to the activities of entities that carry out activities in accordance with the requirements of the legislation of the Kyrgyz Republic on gambling activities (hereinafter referred to as the taxpayer).
2. The tax on gambling activities provides for the obligation to pay tax in respect of gambling activities subject to taxation under this Chapter, in return for:
1) income tax;
2) VAT on taxable supplies;
3) sales tax.
3. A taxpayer paying tax on gambling activities shall pay taxes not specified in part 2 of this article in accordance with this Code.
4. The taxpayer is not released from the duties of tax agents in the cases established by this Code.
5. A taxpayer engaged in other types of activities is obliged to keep separate records, submit reports and pay taxes on these types of activities in the manner prescribed by this Code. At the same time, expenses incurred in connection with the implementation of gambling activities are not subject to deduction from the total annual income from other types of activities.
6. The taxpayer is obliged to submit an application to the tax authority as a payer of tax on gambling activities at the place of tax registration.
(As amended by the Law of the Kyrgyz Republic datedJune 30, 2022 No. 51)
Article 451. Object of taxation
The object of taxation of the tax on gambling activities is activities related to the organization, conduct of gambling and the provision of access to them in casinos, slot machines, computer simulators, interactive establishments, electronic (virtual) casinos, bookmakers, sweepstakes, regardless of location server location.
(As amended by the Law of the Kyrgyz Republic datedJune 30, 2022 No. 51)
1. Unless otherwise provided by this article, the gambling tax base is 1 gaming equipment.
2. For a totalizator and a bookmaker's office, the tax base for gambling activity is 1 betting point (cash desk).
3. The taxation base for organizing, conducting gambling and providing access to them in an online casino and electronic (virtual) casino, regardless of the location of the server, is the difference between the taxpayer's revenue and the winnings paid to the participant.
(As amended by the Law of the Kyrgyz Republic datedJune 30, 2022 No. 51)
The taxpayer pays tax on gambling activities in the following amounts:
1) for 1 gaming table (1 fleet) casino:
- in 2022 - 750,000 soms;
- in 2023 - 1,000,000 soms;
- from 2024 - 1,250,000 soms;
2) for 1 slot machine in the hall of slot machines and computer simulators:
- in 2022 - 50,000 soms;
- in 2023 - 75,000 soms;
- from 2024 - 100,000 soms;
3) for 1 point of acceptance of bets (cash desk) of a bookmaker's office and totalizator:
- in 2022 - 200,000 soms;
- in 2023 - 350,000 soms;
- from 2024 - 500,000 soms;
4) for online casinos and electronic (virtual) casinos, the tax rate is set at 8 percent.
(As amended by the Law of the Kyrgyz Republic datedJune 30, 2022 No. 51)
The tax period for tax on gambling activity is one calendar month.
(As amended by the Law of the Kyrgyz Republic datedJune 30, 2022 No. 51)
Article 455. Procedure for calculating tax
Calculation of tax on gambling activities is carried out in accordance with the procedure established by part 1 of Article 43 of this Code.
(As amended by the Law of the Kyrgyz Republic datedJune 30, 2022 No. 51)
Article 456. Submission of tax reporting. Procedure and deadline for tax payment
1. The taxpayer is obliged to submit:
1) tax report - before the expiration of the term for payment of tax or on the day of its payment;
2) a single tax declaration - within the period established by Article 106 of this Code.
2. The taxpayer is obliged to pay the tax on a monthly basis before the beginning of the reporting month.
(As amended by the Law of the Kyrgyz Republic datedJune 30, 2022 No. 51)
|
The president Kyrgyz Republic |
S.N. Japarov |
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Adopted by the Jogorku Kenesh of the Kyrgyz Republic |
December 22, 2021 |