ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of July 9, 2020 No. 374

About approval of the Procedure and terms of return of the tax amount on value added for import paid when importing raw materials for production of forages for agricultural bird and fish, and the List of goods items of the raw materials used for production of forages for agricultural bird and fish on whom the tax amount on value added for import is subject to return from the budget

For the purpose of implementation of article 281-1 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:

- Procedure and terms of return of the tax amount on value added for import paid when importing raw materials for production of forages for agricultural bird and fish according to appendix 1;

- The list of goods items of the raw materials used for production of forages for agricultural bird and fish on whom the tax amount on value added for import is subject to return from the budget (further - the List) according to appendix 2.

2. Determine that the List is effective till January 1, 2024.

3. To the Ministry of Agriculture, food industry and melioration of the Kyrgyz Republic:

- in a month to develop and approve regulations of work of the commission on confirmation of the status and production indicators of the taxpayer and procedure for forming of registers of business entities;

- together with the State Tax Administration under the Government of the Kyrgyz Republic on permanent basis to carry out efficiency analysis of return of the tax amount on value added for import paid when importing raw materials for production of forages for agricultural bird and fish and till July 1, 2023 to make offers on review of the List in the Ministry of Economics of the Kyrgyz Republic.

4. To the Ministry of Economics of the Kyrgyz Republic till November 1, 2023 to develop and in accordance with the established procedure to introduce to the Government of the Kyrgyz Republic the draft of the relevant decision on review of the List.

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

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

Appendix 1

to the Order of the Government of the Kyrgyz Republic of July 9, 2020 No. 374

Procedure and terms of return of the tax amount on value added for import paid when importing raw materials for production of forages for agricultural bird and fish

Chapter 1. General provisions

1. This Procedure is developed according to article 281-1 of the Tax Code of the Kyrgyz Republic (further - the Tax code).

2. This Procedure regulates conditions and procedures of return from account part of the republican budget of the tax amount on value added (further - the VAT) for import paid on the imported raw materials for production of forages for agricultural bird and/or fish on the goods items of the commodity nomenclature of foreign economic activity (further - the Commodity Nomenclature of Foreign Economic Activity) approved by the Government of the Kyrgyz Republic:

1) to the agricultural producer performing activities for cultivation of agricultural bird and fish (further - the taxpayer);

2) to the taxpayer performing activities for production of forages for agricultural bird and/or fish (further - the taxpayer).

3. Goods items of the raw materials used for production of forages for agricultural bird and fish on whom according to this Procedure return from the budget of the VAT for import is performed affirm the Government of the Kyrgyz Republic in the form of the List of goods items of the raw materials used for production of forages for agricultural bird and fish on whom the VAT amount for import is subject to return from the budget for representation of authorized state body in the sphere of agricultural industry in coordination with authorized state body in the sphere of management of public finances and authorized tax authority.

4. In this Procedure the following concepts and terms are used:

1) return - payment of VAT amount for import from the budget on the bank account of the subject;

2) inspection - complex of the events held by tax authority for the purpose of studying and confirmation of the documents provided by the taxpayer on the actual use of raw materials for production of forages for agricultural bird and fish;

3) the list of goods items of raw materials - types of goods items of the raw materials used for production of forages for agricultural bird and fish on the goods items of the Commodity Nomenclature of Foreign Economic Activity entering the list approved by the Government of the Kyrgyz Republic on representation of authorized state body in the sphere of agricultural industry in coordination with authorized state body in the sphere of management of public finances and authorized tax authority;

4) the register of business entities - the list of the agricultural producers and taxpayers using production capacities for implementation of production of forages for agricultural bird and/or fish and/or cultivation of agricultural bird and/or fish, approved by authorized state body in the sphere of agricultural industry.

Other concepts used in this Procedure are treated in the value determined by the Tax code and/or the international treaties and acts constituting the right of the Eurasian Economic Union regulating customs legal relationship (further - EEU), and other regulatory legal acts in the sphere of agricultural industry.

Chapter 2. Procedure for forming of the register of business entities

5. The authorized state body in the sphere of agricultural industry annually, as of January 1 of the current year, creates the Register of business entities (further - the Register):

1) the agricultural producers performing activities for cultivation of agricultural bird and fish;

2) the taxpayers performing activities for production of forages for agricultural bird and fish.

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