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ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of March 16, 2021 No. 95

About measures for improvement of administration of taxes within implementation of electronic system of fiskalization of tax procedures

For the purpose of implementation of article 4 of the Law of the Kyrgyz Republic "About modification of some legal acts of the Kyrgyz Republic (in the Tax code of the Kyrgyz Republic, the Code of the Kyrgyz Republic about violations, the Budget code of the Kyrgyz Republic)" of April 18, 2020 44, 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 No.:

1. Approve:

1) Regulations on procedure and conditions of application of the mode of conditional charge of the value-added tax on import of goods according to appendix 1;

2) Regulations on procedure for application and conditions of transition to simplified taxation system on the basis of the retail sales tax 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:

The second Item 1 of the word of "small business entities" to exclude 1) in the paragraph;

2) the report on the single tax of small business entities (to state FORM STI-091) approved by the above-stated resolution in edition according to appendix 3 to this resolution;

3) according to the procedure of filling and representation of report form on the single tax of small business entities (FORM STI-091) approved by the above-stated resolution:

- in the name of the word of "small business entities" to exclude;

- to add Item 1 after the word "entrepreneurships" with the words "and the subjects applying the mode, the stipulated in Clause 277-1 Tax code of the Kyrgyz Republic";

- in Item 13 the word "quarter" shall be replaced with words "tax period";

- add with Items 14-1, 14-2 and 14-3 of the following content:

"14-1. In the lower part of the Report complete name, surname, the fatherland of person which signed the Report are entered.

14-2. In cell 901 acceptance date is specified by tax authority of the Report.

14-3. In cell 902 INN of the employee of the tax authority which accepted the Report is specified.";

- in the name of Chapter 2 the word of "Report" shall be replaced with words "information on the single tax of small business entities";

- Items 15, of 31, 32 and 33 to recognize invalid;

- Add procedure with Chapter 3 following of content:

"3. Procedure for filling of information on the single tax of the subjects applying the mode, the stipulated in Clause 277-1 Tax code of the Kyrgyz Republic

34. In cell 065 the goods cost specified in the invoice which is drawn up according to the tax legislation of the Kyrgyz Republic in case of commodity exportation from the territory of the Kyrgyz Republic is specified.

35. In cell 066 the flat tax rate is specified.

36. In cell 067 the amount of the single tax which is determined by formula is specified: (value of cell 065 x value of cell 066) / 100%.".

3. 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 changes:

1) in Regulations on the procedure for tax registration of taxpayers in the Kyrgyz Republic approved by the above-stated resolution:

- in Item 6 of the word to "the sphere of the national social insurance and provision of pensions" shall be replaced with words "the fields of registration of the population";

- to state the subitem 1 of Item 13 in the following edition:

"1) statements of the subject for tax registration or statements of physical person for state registration as the individual entrepreneur, in document type on paper or the electronic document;";

- to state the subitem 1 of Item 15 in the following edition:

"1) statements of the subject for tax re-registration, in document type on paper or the electronic document;";

- in Item 29 of the word "DOC STI-163 (appendix 3)" shall be replaced with words ", approved by authorized tax authority";

- in Items 30, of 31, of 32, 32-1, 33, shall be replaced with words the 37 and 47 words "DOC STI-163" ", approved by authorized tax authority";

- state Item 56 in the following edition:

"56. The small business entity, intended to apply simplified taxation system, shall submit the application to tax authority as the payer of the single tax in the place of tax registration.

The subject, intended to apply the mode of conditional charge of the VAT for commodity import according to article 277-1 of the Tax Code of the Kyrgyz Republic, shall submit the application to tax authority as the payer of the single tax in the place of tax registration.";

- add with Items 56-1 - 56-3 following of content:

"56-1. Registration on simplified taxation system on the basis of the single tax becomes effective:

1) for again registered subjects - from the date of tax registration;

2) for the acting subjects, except for the subjects applying the mode of conditional charge of the VAT for import - from the first day of the month following after month in which the taxpayer submitted the application for registration on simplified taxation system on the basis of the single tax;

3) for the subjects applying the mode of conditional charge of the VAT for import - from the date of application of the mode of conditional charge of the VAT for import.

56-2. The individual entrepreneur, intended to apply simplified taxation system on the basis of the retail sales tax, shall submit the application to tax authority in the place of tax registration.

56-3. Registration on simplified taxation system on the basis of the retail sales tax becomes effective:

1) for again registered subjects - from the date of tax registration;

2) for the acting subjects - from the first day of the month following after month in which the subject submitted applications for registration on simplified taxation system on the basis of the retail sales tax;

3) for the subjects paying taxes on the basis of the voluntary patent - from the date of filing of application about registration on simplified taxation system on the basis of the retail sales tax.";

- add with Item 57-1 of the following content:

"57-1. Tax authority after decision making about payment by the taxpayer of tax on simplified taxation system on the basis of the retail sales tax:

- enters data into information system on administration of the taxation of taxpayers;

- fills in the registration card of the taxpayer in the FORM STI-025 form;

- hands (sends) 1 copy of the registration card to the taxpayer.";

- declare Item 58 invalid;

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