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ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of July 31, 2018 No. 357

About measures for implementation of requirements of Articles 345, 352 and 355 Tax codes of the Kyrgyz Republic and the legislation in the sphere of the national social insurance

(as amended on 16-03-2021)

For the purpose of implementation of requirements of Articles 345, and the legislation in the sphere of the national social insurance, simplification of the procedure of execution of the tax liabilities, obligations on the national social insurance and creating favorable conditions to the subjects of entrepreneurship performing activities on the basis of the patent 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 352 and 355 Tax codes of the Kyrgyz Republic:

1. Approve:

- Procedure for issue in tax authorities of the patent on paper or in electronic format according to appendix 1;

- form of the voluntary electronic patent according to appendix 2;

- form of the voluntary patent on paper according to appendix 3;

- form of the obligatory electronic patent according to appendix 4;

- form of the obligatory patent of the individual entrepreneur on paper according to appendix 5;

- form of the obligatory patent of the organization on paper according to appendix 6;

- form of the electronic patent on the hired employee occupied in the field of activity which is subject to obligatory patenting according to appendix 7;

- form of the obligatory patent on the hired employee occupied in the field of activity which is subject to obligatory patenting, on paper according to appendix 8;

- form of the electronic patent on the hired employee occupied the subject, the taxpayer from retail sales according to appendix 9;

- patent form on the hired employee occupied the subject, the taxpayer from retail sales, on paper according to appendix 10.

2. Recognize invalid:

- the order of the Government of the Kyrgyz Republic "About measures for implementation of requirements of article 345 of the Tax Code of the Kyrgyz Republic" of November 24, 2009 No. 713;

- paragraphs the twelfth, thirteenth and fourteenth Item 1 of the order of the Government of the Kyrgyz Republic "About approval of forms of tax reports, patents, calculations, notifications, information and information calculations for administration of taxes" of March 16, 2011 No. 109.

3. To the State Tax Service under the Government of the Kyrgyz Republic to perform 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 the form of the electronic document (the electronic patent) in terms:

- since August 1, 2018 - in the cities of Bishkek and Osh;

- since October 1, 2018 - in other territory of the Kyrgyz Republic.

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

- resolve the organizational technical issues connected with implementation of the electronic patent;

- carry out explanatory and information work among the population and employees of commercial banks about implementation 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 1

Approved by the Order of the Government of the Kyrgyz Republic of July 31, 2018, No. 357

Procedure for issue in tax authorities of the patent on paper or in electronic format

This Procedure is developed according to part 2 of article 345 of the Tax Code of the Kyrgyz Republic, article 1 of the Law of the Kyrgyz Republic "About the national social insurance", articles 6 and 7 of the Law of the Kyrgyz Republic "About rates of insurance premiums on the national social insurance" and establishes procedure for issue to taxpayers by tax authorities of the voluntary, obligatory patent and patent on the hired employee occupied in the field of activity which is subject to obligatory patenting or simplified taxation system on the basis of the retail sales tax in document type on paper or in electronic format (the electronic patent).

1. The general provisions and concepts used in this Procedure

1. The concepts applied in this 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 of acceptance and servicing of bank payment cards;

the electronic patent - the electronic document received through the UNO website certifying the right of the taxpayer to implementation of certain type of activity, tax payment and insurance premiums and confirming receipt of the income during patent effective period.

2. Patent grant on paper

2. In case of initial acquisition of the patent the taxpayer submits the application on which he appends the personal signature, in territorial tax authority in the place of implementation of business activity.

Are enclosed to the application:

- photo of 3x4 cm in size (except for legal entities);

- the copy of the identity document of physical person, with presentation of the original (passport).

In the presence of hired employees the list of workers signed by the entrepreneur with indication of surname, name, middle name of workers for whom the income tax, their identification numbers, date of issue is paid and who issues the passport (in duplicate) is attached.

The application of the legal entity shall be signed by the head or his deputy and is without fail certified by seal.

According to article 46 of the Tax Code of the Kyrgyz Republic the patent can be granted to the taxpayer through his tax representative to availability:

- the civil agreement signed between the taxpayer and the tax representative;

- the power of attorney issued by the taxpayer to the tax representative.

3. The territorial tax authority in one-day time from the date of receipt of the statement considers it and passes the decision on issue or patent refusal by means of the automated information system of tax authority. Patent refusal by tax authority is made with reasons for cause of failure in case:

- discrepancies of type of activity to the approved list of the types of activity performed on patent basis;

- lack of the identity document of physical person and INN (except for INN of hired employee);

- absence on the statement of the signature of the head or his deputy and seal of the legal entity;

- incomplete introduction of tax amount (for each separate type of activity for certain term);

- instructions of the doubtful or distorted data in the statement;

- excesses of registration threshold on the VAT the taxpayer performing activities on the basis of the voluntary patent;

- not introduction or introduction of the incomplete amount of insurance premiums for the periods with similar effective period of the taken-out patents, except for pensioners and disabled people of I and II groups.

4. The tax discharge is made prior to implementation of activities according to parts 5 and 6 of article 345 of the Tax Code of the Kyrgyz Republic.

5. In case of execution of the patent the official of tax authority shall is legible to fill in all columns of the form of the patent and back of the patent, to paste the photo on the patent.

The official of tax authority in case of issue of the voluntary patent and patent on hired employee its surname and initials without fail is specified, the personal signature is appended and certified by the corresponding seal of tax authority.

The obligatory patent is signed by the head of territorial tax authority or its deputy with indication of surname and initial and certified by seal of tax authority.

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