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ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of May 8, 2020 No. 241

About measures for implementation of the Law of the Kyrgyz Republic "About modification of some legal acts of the Kyrgyz Republic concerning stabilization of social and economic situation in connection with force majeure circumstances"

For the purpose of implementation of the Law of the Kyrgyz Republic "About modification of some legal acts of the Kyrgyz Republic concerning stabilization of social and economic situation in connection with force majeure circumstances", 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. Recognize situation on fight against spread of koronavirusny infection of "COVID-19" in the territory of the Kyrgyz Republic as force majeure circumstance, for the purpose of support of injured subjects of the Kyrgyz Republic concerning tax, customs, social and non-tax payments.

2. Determine that individual entrepreneurs and legal entities have the right to represent without written application till July 1, 2020:

- tax statements, except for tax statements on indirect taxes in case of commodity import on the territory of the Kyrgyz Republic from the territories of state members of the Eurasian Economic Union constituted for tax periods of the first quarter 2020 and/or from March 1 to May 31, 2020;

- the report on assignments on development and content of infrastructure of local value (FORM STI-157) for the accounting periods from March 1 to May 31, 2020.

3. Determine the following procedure for interruption of terms of removal, delivery and appeal of decisions of bodies of Tax Service:

1) if on the date of introduction of emergency rule from bodies of Tax Service the procedures attracting in subsequent pronouncement of decisions according to the tax legislation of the Kyrgyz Republic, but for them were performed decisions were not passed because fixed terms of implementation of the carried-out procedures did not expire, terms of holding such procedures are interrupted for action of emergency rule from the date of introduction of such provision, with preserving number of the days which remained of fixed term;

2) if on the date of introduction of emergency rule from bodies of Tax Service concerning taxpayers the decisions provided by the tax legislation of the Kyrgyz Republic were passed, but were not handed to taxpayers because fixed terms for delivery did not expire, or the last day of the term established for delivery of the decision expires in day of introduction of emergency rule, terms of delivery of such decisions are interrupted for action of emergency rule from the date of introduction of such provision, with preserving number of the days which remained of fixed term;

3) if about day of introduction of emergency rule taxpayers were handed decisions which term of appeal did not expire in day of introduction of emergency rule, submission due dates of the claim to decisions of bodies of Tax Service are interrupted for action of emergency rule from the date of introduction of such provision, with preserving number of the days which remained of fixed term.

Renewal of the terms interrupted according to this Item begins after seven working days from the date of the termination of emergency rule.

4. Approve the Procedure for the conclusion, renewal, suspension and termination of the tax contract on tax payment in the form of fixed amounts according to appendix to this resolution.

5. Introduce in the order of the Government of the Kyrgyz Republic "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" of July 31, 2018 No. 357 the following changes:

according to the procedure of issue in tax authorities of the patent on paper or in the electronic format approved by the above-stated resolution:

- "after acquisition of the patent" to add Item 25 after words with words ", except for recalculation of tax amount on the basis of the patent which effective period falls on the period of force majeure circumstances";

- add with Item 25-1 of the following content:

"25-1. In case of suspension of operations as a result of force majeure circumstances the taxpayer in case of renewal of activities submits the application in paper or electronic form to territorial tax authority of prolongation of effective period of the patent with indication of date of suspension of operations. The official of tax authority shall specify in the form of the patent on paper mark about prolongation of term of the patent for the remained unused days since the beginning of renewal of activities and put down stamp, by provision by the taxpayer of the electronic statement - to confirm in the automated system by electronic submission of the notification on prolongation of term of the electronic patent for the remained unused days.".

6. Bring in the order of the Government of the Kyrgyz Republic "About modification of some decisions of the Government of the Kyrgyz Republic" of March 17, 2020 No. 164 the following change:

in Item 3 of the word "for up to July 1, 2020" shall be replaced with words "till December 31, 2020 inclusive".

7. Bring in the order of the Government of the Kyrgyz Republic "About approval of provisions and the Procedure on administration of taxes" of April 7, 2011 No. 144 the following change:

in Regulations on the procedure for collection of tax debt approved by the above-stated resolution:

- add Item 122 with paragraphs the fifth and sixth the following content:

"The government of the Kyrgyz Republic in case of force majeure circumstances has the right to make for certain term decisions on provision of delay or payment by installments on the amount of the tax debt formed as a result of force majeure circumstances without provision of the bank guarantee.

Taxpayers can submit applications for provision of delay or payment by installments on the amount of the tax debt formed as a result of force majeure circumstances without production of documents about the bank guarantee.".

8. Bring in the order of the Government of the Kyrgyz Republic "About approval of the Procedure for determination, application and control of the minimum level of reference prices on the goods imported on the territory of the Kyrgyz Republic from state members of the Eurasian Economic Union" of October 12, 2016 No. 537 the following changes:

- to add the name of the resolution and Item 1 after words of Eurasian Economic Union with the words "and made in the territory of the Kyrgyz Republic";

- according to the procedure of determination, application and control of the minimum level of reference prices on the goods imported on the territory of the Kyrgyz Republic from state members of the Eurasian Economic Union, approved by the above-stated resolution:

to add the name of the Procedure after words of Eurasian Economic Union with the words "and made in the territory of the Kyrgyz Republic";

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