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ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of January 27, 2021 No. 24

About approval of report form on the income tax, on means of the national social insurance and employment relationships and procedure for its filling and representation

According to articles 85 and 86   of the Tax Code of the Kyrgyz Republic, article 24 of the Law of the Kyrgyz Republic "About the national social insurance", 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:

1) report form on the income tax, on means of the national social insurance and employment relationships (FORM STI-161) according to appendix 1;

2) the Procedure for filling and submission of the report on the income tax, on means of the national social insurance and employment relationships (FORM STI-161) according to appendix 2.

2. Bring in  the order of the Government of the Kyrgyz Republic "About approval of report forms, patents, calculations, notifications, information on administration of taxes and non-tax income" of March 16, 2011 No. 109 the following changes:

1) according to the procedure of filling and representation of form of Information on paid amounts of the income and the withheld income tax by the tax agent (FORM STI-017) approved by the above-stated resolution:

- in Item 1 of the word "tax agent" shall be replaced with words "the tax agent - the subject of small and medium business, non-profit organization";

2) according to the procedure of filling and representation of form of Information on the amounts of the paid income and the withheld income tax by the tax agent from the physical persons working under the agreements signed according to the labor law of the Kyrgyz Republic (FORM STI-058) approved by the above-stated resolution:

- in Item 1 of the word "tax agent" shall be replaced with words "the tax agent - the subject of small and medium business, non-profit organization".

3. Bring in the order of the Government of the Kyrgyz Republic "About approval of forms of the reporting and procedures for their filling and representation" of October 9, 2015 No. 699 the following changes:

1) in Item 1:

- to declare the paragraph of the eighth invalid;

- in paragraph nine of the word "and FORM STI-134" to exclude;

2) according to the procedure of filling and submission of the report on the income tax withheld by the tax agent (FORM STI-132, FORM STI-33 and FORM STI-134) approved by the above-stated resolution:

- in the name and in Item 1 of the word"," to exclude FORM STI-134;

- in the name of Section 2 of the word "and tax agent (except for subject of small and medium business, non-profit organization (FORM STI-134)" to exclude;

- declare Item 23 invalid;

- the paragraph one of Item 24 to state in the following edition:

"24. In the report of FORM STI-132:".

4. Bring in the order of the Government of the Kyrgyz Republic "About approval of the Instruction about procedure for charge and payment of insurance premiums on the national social insurance" of July 17, 2020 No. 385 the following change:

in the Instruction about procedure for charge and the payment of insurance premiums on the national social insurance approved by the above-stated resolution:

- add Item 20 with the paragraph the second the following content:

"The payers of insurance premiums who are not subjects of small and medium business, non-profit organization according to the tax legislation of the Kyrgyz Republic monthly constitute and represent the pay-sheet on means of compulsory national social insurance, in the form and procedure approved by the Government of the Kyrgyz Republic.".

5. This resolution is subject to official publication and becomes effective since April 1, 2021.

Acting as Prime Minister, acting as the first vice-Prime Minister of the Kyrgyz Republic 

A. Novikov

Appendix 1

FORM STI-161

 

 

Report on the income tax, on means of the national social insurance and employment relationships

See the Report on the income tax, on means of the national social insurance and employment relationships (66Kb In original language)

Appendix 2

Procedure for filling and submission of the report on the income tax, on means of the national social insurance and employment relationships (FORM STI-161)

Chapter 1. General provisions

1. This Procedure determines procedure for filling and representation of report form by the income tax, by means of the national social insurance and employment relationships (FORM STI-161) (further - the Report) intended for submission by the tax agent who is not the subject of small or medium business or non-profit organization to tax authorities in the place of payment of the income tax and insurance premiums.

2. The report is presented by payers in the form of the electronic document according to the procedure determined by the Government of the Kyrgyz Republic no later than the day following the 20th, following month under report.

3. In cell 001:

1) if the report is given for the first time for the accounting period, the mark in the form of the sign "X" is specified in cell "initial";

2) if earlier for the same accounting period the report was already represented, but in subsequent some inaccuracies or errors which are corrected in the presented report, mark in the form of the sign "X" were found it is specified in cell "specified";

3) if the report is given in connection with liquidation of the payer, mark in the form of the sign "X" is given in cell "liquidating".

4. In cell 901 acceptance date of the report is specified by tax authority.

5. In cell 902 INN of the employee of the tax authority which accepted the report is specified.

6. The indicators reflected in cells 102, of 103, of 104, of 107, 901 and 902 reports shall be identical to the data reflected in these cells in appendix.

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