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ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of January 22, 2018 No. 45

About measures for implementation of requirements of the Law of the Kyrgyz Republic "About declaring of the income, expenses, obligations and property of the persons replacing or holding the state and municipal positions"

(as amended on 16-03-2021)

For the purpose of enhancement of procedure for submission of declarations by the persons replacing or holding the state and municipal positions according to part 3 of article 5 of the Law of the Kyrgyz Republic "About declaring of the income, expenses, obligations and property of the persons replacing or holding the state and municipal positions" article 92 of the Tax Code of the Kyrgyz Republic and 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. Approve:

- form of the Single tax declaration of the physical person replacing or holding the state and municipal position (FORM STI-155), according to appendix 1;

- Procedure for the filling and submission of the Single tax declaration of the physical person replacing or holding the state and municipal position (FORM STI-155), according to appendix 2;

- The qualifier of the income, expenses, property and obligations of the physical person replacing or holding the state and municipal position according to appendix 3;

- parameters of summary data on the income, expenses and property of the physical person replacing or holding the state and municipal position and his close relatives / dependents according to appendix 4;

- Regulations on procedure for studying and the analysis of the data specified in the Single tax declaration of the physical person replacing or holding the state and municipal position according to appendix 5;

- Procedure for submission of information by state bodies and local government bodies on the physical persons replacing or holding the state and municipal positions according to appendix 6.

2. Declare invalid the order of the Government of the Kyrgyz Republic "About questions of declaring of the income, expenses, obligations and property of the government and local government officers" of December 25, 2012 No. 855.

3. This resolution becomes effective from the date of official publication.

Prime Minister of the Kyrgyz Republic

S. Isakov

Appendix 1

The single tax declaration of the physical person replacing or holding the state and municipal position

See FORM STI-155 (http://base.spinform.ru/ext/45-18-PR.doc)

Appendix 2

Procedure for the filling and submission of the Single tax declaration of the physical person replacing or holding the state and municipal position (FORM STI-155)

Chapter 1. General provisions

1. This Procedure determines the rule of filling and submission of the Single tax declaration of the physical person replacing or holding the state and municipal position (FORM STI-155) (further - the Declaration) containing the following information:

a) about payment of the income tax according to the Section VII of the Tax code of the Kyrgyz Republic (further - the Tax code);

b) about economic activity, including possession and/or use of objects of the properties/parcels of land;

c) about confirmation of sources of the income;

d) about the income, expenses and other information on economic activity, including possession and/or use of objects of the properties/parcels of land of close relatives / dependents.

2. The physical person replacing or holding the state and municipal position is customs applicant (further - the Customs applicant) who shall constitute and represent till April 1 of the year following the accounting period to tax authority at the place of residence, according to its passport data, the Declaration (FORM STI-155):

a) for accounting year - the period from January 1 to December 31 the corresponding year;

b) from the first in which the Customs applicant began to replace or hold the state and municipal position, till December 31 of this year;

c) since January 1 on the last date in which the Customs applicant stopped to replace or hold the state and municipal position.

3. The customs applicant can make changes and/or additions to earlier provided Declaration for accounting year no later than June 30 of the year following after accounting year, except for modification and/or amendment in case of detection of the mistakes leading to change of tax amount, in time, established by the Tax code of the Kyrgyz Republic.

4. The form of the Declaration includes the following appendices:

1) appendix 1 "Gross annual income" (FORM STI-155-001);

2) appendix 2 "The free income and the income taxed at payment source" (FORM STI-155-002);

3) appendix 3 "Disaggregation of income gained by the physical person replacing or holding the state and municipal position in the form of money (property)" (FORM STI-155-003);

4) appendix 4 "Expenses of the physical person replacing or holding the state and municipal position" (FORM STI-155-004);

5) appendix 5 "The data on real estate of the physical person replacing or holding the state and municipal position" (FORM STI-155-005);

6) appendix 6 "The data on personal estate and obligations of the physical person replacing or holding the state and municipal position" (FORM STI-155-006);

7) appendix 7 "Information on cession of property of the physical person replacing or holding the state and municipal position in the authorized capital / trust management to business entities to which the right to claim extends" (FORM STI-155-007);

8) appendix 8 "The information about close relatives / dependents of the physical person replacing or holding the state and municipal position" (FORM STI-155-008);

9) appendix 9 "Income gained by the close relative / dependent of the physical person replacing or holding the state and municipal position in the form of money and property" (FORM STI-155-009);

10) appendix 10 "Expenses of the close relative / dependent of the physical person replacing or holding the state and municipal position" (FORM STI-155-010);

11) appendix 11 "The data on real estate of the close relative / dependent of the physical person replacing or holding the state and municipal position" (FORM STI-155-011);

12) appendix 12 "The data on personal estate and obligations of the close relative / dependent of the physical person replacing or holding the state and municipal position" (FORM STI-155-012);

13) appendix 13 "Information on cession of property of the close relative / dependent of the physical person replacing or holding the state and municipal position in the authorized capital / trust management to business entities to which the right to claim extends" (FORM STI-155-013);

14) appendix 14 "Summary data on the income, expenses and property of the physical person replacing or holding the state and municipal position and his close relatives / dependents" (FORM STI-155-014).

If information of the Customs applicant in appendices exceeds one page and constitutes two and more pages, the Customs applicant fills such appendices on several pages in the approved form. In case of lack of indicators, appendices 4-13 to the Declaration are not filled.

15) appendix 15 "Calculation of the property tax of 1 group" (FORM STI-155-015);

16) appendix 16 "Calculation of the property tax 2 groups" (FORM STI-155-016);

17) appendix 17 "Calculation of the property tax 3 groups" (FORM STI-155-017);

18) appendix 18 "Calculation of the property tax 4 groups" (FORM STI-155-018);

19) appendix 19 "Calculation of the land tax for use of lands of agricultural purpose" (FORM STI-155-019);

20) appendix 20 "Calculation of the land tax for use of lands of nonagricultural appointment" (FORM STI-155-020).

4-1. In appendix 15 "Calculation of the property tax of 1 group" (FORM STI-155-015), appendix 16 "Calculation of the property tax 2 groups" (FORM STI-155-016), appendix 17 "Calculation of the property tax 3 groups" (FORM STI-155-017), appendix 18 "Calculation of the property tax 4 groups" (FORM STI-155-018), appendix 19 "Calculation of the land tax for use of lands of agricultural purpose" (FORM STI-155-019) and appendix 20 "Calculation of the land tax for use of lands of nonagricultural appointment" (FORM STI-155-020) are specified indicators and the tax liabilities the current calendar year are estimated.

Calculation of tax for the objects of property and/or the parcels of land registered and/or located in different places (areas) is made separately, in the place of tax or accounting registration of the taxpayer, on the single sheet of the specified appendices. Calculation of tax for the objects of property and/or the parcels of land registered and/or located in city boundaries Bishkek is made in the place of tax registration of the taxpayer.

The tax discharge on property and/or the land tax is performed in place of registration or the location of object of property and/or the parcel of land according to articles 332 and 342 of the Tax Code.

5. In the lower part of form of the Declaration the appendices filled with the taxpayer are noted by the sign "X" that will be confirmation of representation of this or that appendix.

6. Information reflected in cells 102, of 103, of 104, of 125, of 126, 201 and 202 Declarations and also in similar cells of appendices, shall be identical.

7. In the absence of indicators in the corresponding cells of the Declaration and appendices figure "0" is specified.

8. The documents confirming income acquisition, tax withholding at payment source, the tax discharge by the Customs applicant, and also the right to deduction, privileges and/or exemption of tax are stored at the Customs applicant.

9. The customs applicant wishing to receive social deduction and/or deduction on payments of the non-state pension provision, and/or property deduction, and/or offsetting of the income tax amount paid in foreign state shall provide to body of Tax Service for the residence, according to its passport data, the statement on receipt of deduction and the copy of the documents confirming its right to deduction/offsetting. Originals of supporting documents are shown for check to the official of tax authority researching documents of the taxpayer in case of decision about provision of deduction and remain stored with the Customs applicant. The application form is filled in for receipt of social deduction in the DOC STI-162 form.

10. When filling the Declaration the asset cost, except for money, is specified the Customs applicant on the basis of supporting documents, and in case of their absence - at the acting market prices on the basis of independent assessment of the Customs applicant.

11. In the lower part of the Declaration complete surname, name, middle name of person which is filling in the Declaration are entered.

12. The declaration is submitted the Customs applicant in body of Tax Service of the Kyrgyz Republic for the residence, according to its passport data.

At the same time, the procedure for submission of the Declaration by the military personnel and law enforcement officers whose activities are connected with secret nature, and also ensuring national security is determined by the order of the Government of the Kyrgyz Republic of September 1, 2014 No. 510/7.

The declaration is presented in the form of the electronic document according to the procedure determined by the Government of the Kyrgyz Republic.

Paragraph fourth ceased to be valid.

Paragraph fifth ceased to be valid:

paragraph of the sixth ceased to be valid;

paragraph of the seventh ceased to be valid.

Chapter 2. Filling of form of the Single tax declaration of the physical person replacing or holding the state and municipal position (FORM STI-155)

13. In cell 001:

- if the Declaration is given for the first time for calendar year, the mark in the form of the sign "X" is put down in cell "Initial";

- if earlier for the same tax period the Declaration was already given, but some inaccuracies or errors which are corrected in the presented Declaration, mark in the form of the sign "X" were found it is put down in cell "Specified".

14. In cell 102 INN of the Customs applicant appropriated by Social fund of the Kyrgyz Republic is specified. In case of absence at the Customs applicant of INN and the certificate of social protection, the tax authority generates INN according to the regulations established by authorized tax authority.

15. In cell 103 surname, the name, middle name of the Customs applicant according to passport data are entered.

16. In cell 104 the code and the name of tax authority in the place of submission of the Declaration are specified.

17. In cell 106 series and passport number of the Customs applicant are specified.

18. In cell 107 the country of issue of the passport is specified.

19. In cell 108 the postal index of post office in the place of tax registration of the Customs applicant (registration) is specified.

20. In cell 110 the name of the settlement in the place of tax registration (registration) of the Customs applicant (the area, the city, the area, the village) is specified.

21. In cell 111 the address in the place of tax registration (registration) of the Customs applicant (the street/residential district, house number, apartments) is specified.

22. In cell 112 the postal index of post office in the place of the actual accommodation of the Customs applicant is specified.

23. In cell 113 the name of the settlement in the place of the actual accommodation of the Customs applicant (the area, the city, the area, the village) is specified.

24. In cell 114 the address (the street/residential district, house number, apartments) of the actual accommodation of the Customs applicant is specified.

25. In cell 115 contact phone number of the Customs applicant is specified.

26. In cell 116 the e-mail address of the Customs applicant is specified if it is available.

27. In cell 117 the state body or local government body in which the Customs applicant works is specified.

28. In cell 118 the subordinated structural division of state body or local government body is specified.

29. In cell 119 the structural division (management, department, the sector) of state body or local government body is specified.

30. In cell 130 the post of the Customs applicant is specified.

31. In cell 131 the mark in the form of the sign "X" in cell, the corresponding position, according to the Register of the state and municipal positions of the Kyrgyz Republic approved by the Presidential decree of the Kyrgyz Republic of January 31, 2017 No. 17 is put down.

32. In cell 132 the mark in the form of the sign "X" for the represented Declaration period is put down.

33. In cell 201 it is specified since what month the tax period begins.

34. In cell 202 end date of tax period is specified.

35. For filling of the Declaration it is originally necessary to fill those appendices to the Declaration on which the Customs applicant has indicators.

Filling of the Declaration begins with transfer of indicators from the filled appendices and comes to the end with measure calculation of the Declaration.

36. The amount of gross annual income specified in cell of the 199th appendix 1 to the Declaration is transferred to cell 050.

37. In cell 051 the amount of personal deduction in the amount of 6,5 of settlement indicator for every month of tax period is specified.

38. In cell 052 deductions are specified dependents of the Customs applicant in the amount of one settlement indicator on each dependent for every month of tax period:

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