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ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of November 18, 2019 No. 609

About approval of the Procedure for establishment of tax post

For the purpose of implementation of requirements of article 112 of the Tax Code of the Kyrgyz Republic, 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. Approve the Procedure for establishment of tax post according to appendix.

2. Declare invalid the order of the Government of the Kyrgyz Republic "About measures for implementation of requirements of article 112 of the Tax Code of the Kyrgyz Republic" of June 5, 2009 No. 360.

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

Prime Minister of the Kyrgyz Republic

M. Abylgaziyev

Appendix

to the Order of the Government of the Kyrgyz Republic of November 18, 2019 No. 609

Procedure for establishment of tax post

Chapter 1. General provisions

1. This Procedure is developed according to Articles 50, of 74, of 93, of 112, 113 and 119 Tax codes of the Kyrgyz Republic and determines procedure for establishment and the procedure of the organization of work of tax post for the purpose of completeness of accounting of goods and money of the subject, repayment of tax debt, transition of tax payment on the basis of the tax contract and other bases provided by the tax legislation of the Kyrgyz Republic.

2. The tax post is established in the territory of subjects:

1) making excise goods;

2) having tax debt;

3) the goods which are systematically submitting tax reports with zero indicators of sales proceeds, works and services;

4) performing activities in the sphere of public catering, trade and in the resort sphere;

5) performing mining.

3. The tax post is established in operating mode of the subject.

4. The tax post is established at the following subjects:

1) making excise goods on permanent basis;

2) having tax debt - before complete repayment of tax debt;

3) the goods which are systematically submitting tax reports with zero indicators of sales proceeds, works and services and performing activities in the sphere of public catering, trade and in the resort sphere - at least 7 calendar days following in a row;

4) performing mining - depending on seasonal nature of conducting economic activity.

If necessary, for completeness of determination of accounting of goods and money at the subjects who are systematically submitting tax reports with zero indicators of proceeds from sales of goods, works and services and performing activities in the sphere of public catering, trade and in the resort sphere, the tax post is established until the end of current month in which the tax post, according to the subitem 3 presents of Item was established.

Chapter 2. Procedure for registration of tax post

5. The list of subjects at which the tax post is established monthly is submitted in authorized tax authority tax authorities for approval.

The list of subjects at which the tax post is established affirms the order of authorized tax authority and is established by body of Tax Service for the place of tax (accounting) registration of the subject.

6. Establishment of tax post at the subjects performing economic activity in the sphere of public catering, trade and in the resort sphere is necessary in case of:

- decrease in goods turnover more than for 20% in comparison with the last quarter and/or with the same period of last year;

- to periodic lack of distribution of the cash register receipt;

- change of physical indicators (quantity of seats, beds, change of the area of objects, etc.);

- determination of the amounts of the tax liability in connection with transition to tax payment on the basis of the tax contract.

7. For establishment of tax post the instruction in form according to appendix 1 to this Procedure signed by management of body of Tax Service and certified by official stamp of this body of Tax Service is drawn up.

In the instruction the following data shall contain:

1) date and room of registration of the instruction in body of Tax Service;

2) the name of the body of Tax Service which issued the instruction;

3) full name of the subject and object at which the tax post, the object location address is established;

4) tax ID number (TIN);

5) bases for establishment of tax post;

6) questions of tax post;

7) surname, name, middle name, position, number of the certificate of the employee(s) of body of Tax Service;

8) term of establishment of tax post;

9) date of issue of the instruction.

8. In case of establishment of tax post by the employee of body of Tax Service it is shown for acquaintance:

1) the official ID - to the subject and/or the responsible person of the subject;

2) the instruction on the right of establishment of tax post.

On reverse side of the instruction the subject and/or the responsible person of the subject give mark about acquaintance with the instruction, at the same time the subject and/or the responsible person of the subject can make the copy of the instruction.

9. The subject and/or the responsible person of the subject show the book of inspection checks to the employee of body of Tax Service for performing the corresponding records.

10. The body of Tax Service establishes tax post at the following subjects:

- Items 12-15 of this Procedure making excise goods according to regulations;

- Items 16-20 of this Procedure having tax debt according to regulations;

- the goods which are systematically submitting tax reports with zero indicators of sales proceeds, works and services according to regulations of Item of 21 these Procedures;

- performing activities in the sphere of public catering, trade and in the resort sphere according to regulations of Items 22-28 of this Procedure;

- Items 29-31 of this Procedure performing mining according to regulations.

11. In the presence at the subject is the system intended for conducting video surveillance, in the course of establishment of tax post access to viewing and connection to this system and/or to the IP camera (y) (IP address) on the Internet and/or other networks is provided to the employee of Tax Service.

In case of absence at the subject of the system intended for conducting video surveillance, the employee of body of Tax Service on object installs the equipment belonging to body of Tax Service and performing transfer of video through the Internet and/or other networks. In case of availability at the subject of Internet connection and/or other networks (Wi-Fi, LAN cable and other Internet connections), the subject provides access of entrance to these networks.

At the same time the employee of body of Tax Service draws up the Delivery-acceptance certificate of inventory items on safe custody in form according to appendix 2 to this Procedure.

The delivery-acceptance certificate of inventory items on safe custody are signed by the employee of body of Tax Service and the subject and/or the responsible person of the subject.

Chapter 3. Features of establishment of tax post at separate categories of subjects

§ 1. Establishment of tax post at the subjects making excise goods

12. In case of establishment of tax post by the employee of body of Tax Service after implementation of the actions specified in Item 8 of this Procedure removal of the actual remaining balance of the following inventory items and their checking with reporting data is made:

1) raw materials for production of alcoholic products (ethyl and cognac alcohol, wine materials, wheat, etc.), tobacco products and oil products;

2) the finished marked goods in warehouse (by quantity, types and reservoirs);

3) bottled products without excise stamps;

4) excise stamps (by quantity, types and reservoirs);

5) indications of counters flowmeters;

6) the finished goods which are not poured in consumer pack.

Results of removal of remaining balance of inventory items are drawn up by the Act of removal of remaining balance in form according to appendix 3 to this Procedure.

13. Daily in the course of tax post the employee of body of Tax Service:

1) receipt of raw materials in the magazine of registration of the acquired raw materials and materials in form according to appendix 4 to this Procedure is fixed;

2) data on remaining balance and production of finished goods, the indication of counters flowmeters in the magazine on accounting of meter readings and shipment of finished goods in form according to appendix 5 to this Procedure are fixed;

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