of July 31, 2019 No. 386
About approval of the standard unified form of source accounting document "Purchasing Act"
For the purpose of implementation of article 156 of the Tax Code of the Kyrgyz Republic and article 8 of the Law of the Kyrgyz Republic "About financial accounting", according to 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) the standard unified form of source accounting document "Purchasing Act" according to appendix 1;
2) the Procedure for filling of form of source accounting document "Purchasing Act" according to appendix 2;
3) form of information on goods purchased on source accounting document "Purchasing Act" according to appendix 3;
2. Declare invalid the order of the Government of the Kyrgyz Republic "About approval of the standard unified form of primary accounting documentation No. OP-5 "Purchasing act" of March 30, 2010 No. 186.
Prime Minister of the Kyrgyz Republic
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1. This Procedure establishes the procedure of filling of form of source accounting document "Purchasing Act".
2. The purchasing statement is drawn up by the buyer in case of purchase of goods, in duplicate, which shall contain identical information. The first copy is stored at the buyer, the second copy - at the seller.
3. In the left upper corner the sequence number of the purchasing act is specified.
4. In the right upper corner date of execution of the purchasing act which shall correspond to date of purchase of goods is specified.
5. In cell 101 surname, the name, middle name or full name of the seller are entered.
6. In cell 102 the tax ID number (further - INN) the seller is specified.
7. In cell 103 series and passport number of the seller are specified.
8. In cell 104 the address of the actual accommodation of the seller is specified.
9. In cell 105 series and number of the patent or the certificate on state registration of the individual entrepreneur are specified.
10. In cell 106 surname, the name, middle name or full name of the buyer are entered.
11. In cell 107 INN of the buyer is specified.
12. In cell 108 the name of the settlement in which actually there is taxpayer (the area, the city, the area, the village, etc.) is specified.
13. In cell 109 the address of the actual location of the taxpayer is specified (the name of the street/residential district, house number, office, the apartment).
14. In cell 110 the code and the name of tax authority in the place of tax registration of the buyer are specified.
15. In column 1 the code of goods item of the Commodity nomenclature of foreign economic activity of the Eurasian Economic Union (Commodity Nomenclature of Foreign Economic Activity code) at the level of 10 signs is specified.
16. In column 2 the description of goods is specified.
17. In column 3 the goods unit of measure according to the Commodity nomenclature of foreign economic activity of the Eurasian Economic Union is specified.
18. In column 4 the quantity (amount) of goods is specified.
19. In column 5 unit price of goods is specified.
20. In column 6 total amount is specified (gr. 4 x gr. 5).
21. In line of "All" totals of columns 4 and 6 are specified.
22. In the lower part of the purchasing act complete name, surname, middle name, and also signatures are entered:
- the seller, in confirmation of sales of goods and receipt of payment for them;
- the buyer, in confirmation of purchase of goods and payment on them.
23. The purchasing act affirms the head of the organization / the individual entrepreneur performing purchase of goods for what in the upper right corner of the purchasing act in line "I claim" the surname, name, middle name of the head / the individual entrepreneur, its personal signature and seal are put down if according to the legislation of the Kyrgyz Republic requirement for application of seal is imposed to the taxpayer.
24. The purchasing statement which is drawn up without specifying INN of the buyer and the seller, and also without filling of all specified details is considered invalid.
25. The buyer applying invoices in the form of the electronic document enters the data containing in the purchasing act in the virtual warehouse in information system of tax administration of authorized tax authority, in that tax period in which the purchase of goods is made.
26. The buyer, except for the subject, the applying invoice in the form of the electronic document, sends to tax authority in the place of tax registration of the data on goods purchased according to source accounting documents "Purchasing Act" according to the established form no later than the day following the 20th, following reporting quarter.
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1. This Procedure establishes the procedure of filling and representation of form of information on goods purchased on source accounting document "Purchasing Act" (further - Information).
2. The taxpayer, except for the subject applying invoices in the form of the electronic document constitutes Information for reporting quarter and represents no later than the day following the 20th, following reporting quarter to tax authority on tax or accounting registration.
3. In cell 001:
- if Information is given for the first time for the accounting period - the mark in the form of the sign "X" is specified in cell "initial";
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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