Document from CIS Legislation database © 2003-2020 SojuzPravoInform LLC

ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of June 27, 2018 No. 304

About carrying out pilot project on issue of the voluntary, obligatory patent and patent on the hired employee occupied in the field of activity which is subject to obligatory patenting in document type in electronic format (the electronic patent)

For the purpose of simplification of the procedure of execution of the tax liabilities and creating favorable conditions to the subjects of entrepreneurship performing activities on the basis of the patent according to article 345 of the Tax Code of the Kyrgyz Republic the Government of the Kyrgyz Republic decides:

1. To the State Tax Service under the Government of the Kyrgyz Republic to carry out to the period from July 1 to July 31, 2018 in the territory of the cities of Bishkek and Osh pilot project on issue of the voluntary, obligatory patent and patent on the hired employee occupied in the field of activity which is subject to obligatory patenting in document type in electronic format (the electronic patent).

2. Approve the Temporary procedure for issue of the voluntary, obligatory patent and patent on the hired employee occupied in the field of activity which is subject to obligatory patenting in document type in electronic format (the electronic patent) according to appendix.

3. To the State Tax Service under the Government of the Kyrgyz Republic:

- resolve the organizational technical issues connected with carrying out pilot project;

- carry out explanatory and information work among taxpayers and commercial banks about carrying out pilot project.

4. To the Ministry of Economics of the Kyrgyz Republic together with the State Tax Administration under the Government of the Kyrgyz Republic till July 10, 2018 to submit in accordance with the established procedure for consideration of the Government of the Kyrgyz Republic the project of the regulatory legal act providing procedure for issue of the electronic patent.

5. Recommend to commercial banks to perform in case of acceptance of tax payments check regarding availability and correctness of specifying of tax ID number.

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

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

Prime Minister of the Kyrgyz Republic

M. Abylgaziyev

Appendix

Approved by the Order of the Government of the Kyrgyz Republic of June 27, 2018, No. 304

Temporary procedure for issue of the voluntary, obligatory patent and patent on the hired employee occupied in the field of activity which is subject to obligatory patenting in document type in electronic format (the electronic patent)

1. General provisions

1. This Temporary procedure establishes procedure for issue by tax authorities of the cities of Bishkek and Osh of the voluntary, obligatory patent and patent on the hired employee occupied in the field of activity which is subject to obligatory patenting in document type in electronic format (further - the electronic patent) during the period from July 1 to July 31, 2018 by means of the official website of authorized tax authority.

2. The concepts applied in this Temporary procedure:

- the official website of authorized tax authority (further - the UNO website) - the electronic portal of authorized tax authority for receipt of information and electronic services, including the electronic patent;

- QR code - the matrix code (two-dimensional stroke code) containing information on the patent, created especially for recognition by mobile devices;

- peripheral devices - terminals, ATMs, the automated self-service terminals, other devices constituting technical infrastructure on acceptance and servicing of bank payment cards.

3. Types of the electronic patent:

- voluntary electronic patent;

- obligatory electronic patent;

- the electronic patent on the hired employee occupied in the field of activity which is subject to obligatory patenting.

2. Procedure for receipt of the electronic patent

4. It is necessary for the taxpayer for receipt of the electronic patent:

1) to have tax or accounting registration in tax authority at the place of residence and/or in the place of implementation of business activity;

2) to have the simple digital signature (login) received in territorial tax authority in place of registration, or the strengthened qualified digital signature (the ID card - the passport of the citizen of the Kyrgyz Republic of sample of 2017 (ID card) for receipt of access to the automated information system of authorized tax authority (further - AIS UNO) through the UNO website;

3) depending on type of the electronic patent to make payment of the amount:

- tax on the basis of the voluntary patent at the rates approved by the order of authorized tax authority;

- tax on the basis of the obligatory patent at the rates approved by the Tax code of the Kyrgyz Republic and the order of the Government of the Kyrgyz Republic "About approval of rates (sizes) of tax on the basis of the obligatory patent by types of economic activity" of January 28, 2009 No. 58;

- the income tax from the salary of the hired employee occupied in the field of activity which is subject to obligatory patenting in the amount of 7 settlement indicators a month according to part 3 of article 348 of the Tax Code of the Kyrgyz Republic;

- the income tax from the salary of the hired employee occupied in the field of activity which is subject to voluntary patenting, estimated proceeding from the minimum settlement income determined according to article 163 of the Tax Code of the Kyrgyz Republic and the order of the Government of the Kyrgyz Republic "About approval of the size of the minimum settlement income in month for 2018" of October 2, 2017 No. 630.

5. On each type of activity, and also on each point of trade or rendering services the separate patent is granted.

6. Payment of tax is made prior to implementation of activities by acquisition of the electronic patent.

7. The tax amount can be granted by the taxpayer both in cash, and in non-cash form through organization of bank, peripheral devices, the POS terminal, e-wallet, the Internet and/or mobile banking.

The fact of payment by the taxpayer of tax amount is checked in AIS UNO. The taxpayer can check the fact of payment of tax amount in the Section "Search of the Check in Payment of Tax" of the UNO website.

8. The tax amount granted by the taxpayer in case of acquisition of the electronic patent is fixed and is not subject to recalculation, and the paid amount of tax is not subject to return after acquisition of the electronic patent.

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

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 40000 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.
More about search system

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.