Document from CIS Legislation database © 2003-2019 SojuzPravoInform LLC

ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of June 29, 2018 No. 306

About measures for implementation of articles 156-1 and 282 of the Tax Code of the Kyrgyz Republic

(In edition of the Order of the Government of the Kyrgyz Republic of 31.12.2018 No. 657)

According to articles 156-1 and 282 of the Tax Code of the Kyrgyz Republic, articles 10 and 17 of the constitutional Law of the Kyrgyz Republic "About the Government of the Kyrgyz Republic" the Government of the Kyrgyz Republic decides:

1. Establish cases of impossibility of execution of the invoice in the form of the electronic document:

- period of development and deployment of information system of electronic invoices;

- implementation of import and/or commodity export by the non-payer of the VAT during development and deployment of information system of electronic invoices.

2. Determine that:

- in the cases specified in Item 1 of this resolution, execution of the invoice on paper in triplicate with representation of one copy in tax authority in the place of tax registration and the subsequent execution of the electronic invoice is performed since January 1, 2020;

- during development and deployment of information system of electronic invoices by the taxpayer of the VAT the invoice in form and according to the procedure, by the approved order of the Government of the Kyrgyz Republic "About measures for implementation of requirements of the tax legislation of the Kyrgyz Republic" of November 4, 2016 No. 569 is drawn up.

3. Bring in the order of the Government of the Kyrgyz Republic "About measures for implementation of requirements of the tax legislation of the Kyrgyz Republic" of November 4, 2016 No. 569 the following changes:

according to the procedure of assignment of series and numbers to invoices on the value added tax, approved by the above-stated resolution:

- in all text of the word "digital signature" in various cases shall be replaced with words "digital signature" in the corresponding cases;

- in Items 11, of the 59 and 60 word of "the legislation on the electronic document and the digital signature" shall be replaced with words "legislations of the Kyrgyz Republic on electronic control and the digital signature";

- the paragraph one of Item 12 to state in the following edition:

"12. The application submitted through information system GNS shall be signed by the digital signature according to requirements of the tax legislation of the Kyrgyz Republic and the legislation of the Kyrgyz Republic on electronic control and the digital signature.";

- in Item 32 of the word "during 2 calendar months from the date of, following behind day when the reporting be provided" shall be replaced with words also abbreviation "to the 15th following after month of submission of the reporting under the VAT";

- in Item 33 of the word "to Article 230, to parts 1 and 14 of Article 282" shall be replaced with words to "Item 26 of part 2 of Article 4 and Article 230";

- in the subitem 1 of Item 38 and in the subitem 2 of Item 42 of the word "according to article 282 of the Tax Code of the Kyrgyz Republic" to exclude;

- in the subitem 1 of Item 64 of the word of "Article 282" shall be replaced with words "Article 156-1".

4. To the Ministry of Economics of the Kyrgyz Republic together with the State Tax Administration under the Government of the Kyrgyz Republic in three-months time to develop and submit in accordance with the established procedure for consideration of the Government of the Kyrgyz Republic the draft of the order of the Government of the Kyrgyz Republic providing application of the invoice in the form of the electronic document.

5. To impose control of execution of this resolution on department of finance and credit policy of Government office of the Kyrgyz Republic.

6. This resolution is subject to official publication and becomes effective since July 1, 2018.

Prime Minister of the Kyrgyz Republic

M. Abylgaziyev

 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 38000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.