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RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of October 4, 2021 No. 198

About measures of the state support of taxpayers, injured events on the Kyrgyz-Tajik site of frontier in Batken Province on April 28-30, 2021

For the purpose of the state support of taxpayers, injured events on the Kyrgyz-Tajik site of frontier in Batken Province on April 28-30, 2021, according to part 2 of article 29 of the Tax Code of the Kyrgyz Republic, articles 10 and 17 of the constitutional Law of the Kyrgyz Republic "About the Government of the Kyrgyz Republic" the Cabinet of Ministers of the Kyrgyz Republic decides:

1. Recognize the events which happened on the Kyrgyz-Tajik site of frontier in Batken Province on April 28-30, 2021 the force majeure falling under determination of "force majeure circumstance".

2. Establish for the period from April 1 to December 31, 2021 for the taxpayers included in the List of the entrepreneurs, injured events on the Kyrgyz-Tajik site of frontier in Batken Province on April 28-30, 2021 determined and confirmed with the interdepartmental groups formed by district public administrations (except for mountain overworking, the mining and issuing excise goods companies, and also the subjects realizing oil products), rates of taxes in the following sizes:

1) the income tax - zero (0) percent;

2) the income tax - zero (0) percent;

3) the value added tax, except for the value-added tax on import, - zero (0) percent;

4) the sales tax - zero (0) percent;

5) tax on the basis of the obligatory patent - zero (0) som;

6) tax on the basis of the voluntary patent - zero (0) som;

7) the single tax - zero (0) percent.

3. Determine that the taxpayers specified in Item 2 of this resolution:

1) during the period from May 1 to October 1, 2021 can submit applications for provision of delay or payment by installments on the amount of the tax debt formed from April 1 till September 30, 2021 as a result of force majeure circumstances without production of documents about the bank guarantee for the term of no more than 1 year;

2) during the period has the right to submit from May 1 to October 1, 2021 applications in tax authority for provision of the delay or payment by installments on outstanding amounts on insurance premiums formed from April 1 till September 30, 2021 as a result of force majeure circumstances, for the term of no more than 1 year.

4. Determine that the taxpayers specified in Item 2 of this resolution and the subjects realizing oil products and also the taxpayers included in the List of entrepreneurs, injured events on the Kyrgyz-Tajik site of frontier in Batken Province on April 28-30, 2021 determined and confirmed with the interdepartmental groups formed by the district public administrations having the right without written application in time no later than October 20, 2021 to submit:

1) 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 with second on third quarters 2021 and/or from April 1 to September 30, 2021;

2) the reporting under means of the national social insurance for the accounting periods from April 1 to September 30, 2021.

5. Determine that the penalty fee for untimely payment of insurance premiums for the shortage amount for the accounting periods is not applied from April 1 to September 30, 2021 to the taxpayers specified in Item 2 of this resolution.

6. Determine that regulations of Items 2-5 of this resolution extend to the subjects specified in Items 2 and 4 of this resolution and do not extend to their branches and other structural divisions located out of the territory of settlements, injured events on the Kyrgyz-Tajik site of frontier in Batken Province on April 28-30, 2021.

7. Recommend to local keneshes to exempt from payment of the land tax and the property tax of the taxpayers included in the List of entrepreneurs, injured events on the Kyrgyz-Tajik site of frontier in Batken Province on April 28-30, 2021 determined and confirmed with interdepartmental groups, educated district state.

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

Chairman of the Cabinet of Ministers of the Kyrgyz Republic

U. Maripov

 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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