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RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of December 31, 2021 No. 359

About carrying out the pilot (experimental) project on digital administration of the excise tax

(as amended on 13-09-2023)

For the purpose of enhancement and simplification of administration of the excise tax within implementation of electronic system of fiskalization of tax procedures, approbation of the mechanism of payment confirmation of the excise tax in budget receipt by means of marking of alcoholic and tobacco products or their packaging by means of identification, according to articles 13, of the 17th constitutional Law of the Kyrgyz Republic "About the Cabinet of Ministers of the Kyrgyz Republic" the Cabinet of Ministers of the Kyrgyz Republic decides:

1. Implement since January 10, 2022 on on December 31, 2023 in the pilot (experimental) mode the mechanism of digital administration of the excise tax (further - pilot project) on the excise goods which are subject to obligatory and/or voluntary marking by means of digital identification in the territory of the Kyrgyz Republic in the following terms:

1) on tobacco products - since January 10, 2022;

2) on alcoholic products - since February 1, 2022.

2. Approve:

1) Provisional regulations for digital administration of the excise tax in the Kyrgyz Republic for alcoholic and tobacco products (except for cigarettes and products with the heated tobacco) according to appendix 1;

2) Provisional regulations for digital administration of the excise tax in the Kyrgyz Republic for cigarettes and products with the heated tobacco according to appendix 2.

3. Determine the authorized tax authority responsible for carrying out pilot project.

4. To authorized tax authority and authorized state body in the sphere of customs affairs:

1) to perform completion of the information systems for integration with the State automated information system "Marking of Goods" for the purpose of administration of the excise tax within implementation of electronic system of fiskalization of tax procedures;

2) to provide integration of the information systems with information system of the Central Treasury of the Ministry of Finance of the Kyrgyz Republic for the purpose of ensuring the automated, uninterrupted and operational exchange of data on payment by taxpayers of the excise tax;

3) to carry out explanatory and information work among the subjects of entrepreneurship performing turnover of alcoholic and tobacco products in the Kyrgyz Republic.

5. To the Ministry of Economy and Trade of the Kyrgyz Republic, the Ministry of Finance of the Kyrgyz Republic, authorized tax authority and authorized body in the sphere of customs regulation by results of the carried-out pilot project to develop and introduce in accordance with the established procedure in the Cabinet of Ministers of the Kyrgyz Republic drafts of the relevant acts providing modification of the regulatory legal acts of the Kyrgyz Republic regulating procedure for administration of the excise tax.

6. To impose control of execution of this resolution on management of control of execution of decisions of the President and the Presidential Administration Cabinet of Ministers of the Kyrgyz Republic.

7. This resolution is subject to official publication and becomes effective on January 10, 2022.

Chairman of the Cabinet of Ministers of the Kyrgyz Republic

A. Zhaparov

 

Appendix 1

to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of December 31, 2021 No. 359

Provisional regulations for digital administration of the excise tax in the Kyrgyz Republic for alcoholic and tobacco products (except for cigarettes and products with the heated tobacco)

Chapter 1. General provisions

1. These Provisional regulations are developed according to requirements of Articles 4, 345 Tax codes of the Kyrgyz Republic, determine procedure for approbation of the mechanism of payment confirmation of the excise tax in budget receipt by means of marking of alcoholic and tobacco products (except for cigarettes and products with the heated tobacco) or their packagings easily soiled the excise duty with the put means of identification in the territory of the Kyrgyz Republic.

2. In these Provisional regulations the following terms, concepts and determinations are used:

1) the importer - the subject of economic activity performing import/import to the territory of the Kyrgyz Republic of the goods included in the List of the separate goods which are subject to obligatory marking for the purpose of the taxation in the territory of the Kyrgyz Republic using excise duty brands the put means of identification in the territory of the Kyrgyz Republic according to the legislation of the Kyrgyz Republic and the right of the Eurasian Economic Union (further - EEU);

2) the producer - the subject of economic activity performing production in the territory of the Kyrgyz Republic of the goods included in the List of the separate goods which are subject to obligatory marking for the purpose of the taxation in the territory of the Kyrgyz Republic using excise duty brands with the put means of identification in the territory of the Kyrgyz Republic according to the legislation of the Kyrgyz Republic and the right EEU;

3) manufacturing company - the company which signed the contract (contract) with authorized tax authority for production of brands of the excise duty with drawing means of identification in jointly developed forms and samples;

4) authorized bank - the commercial bank which signed the service agreement with authorized tax authority and having the license of National Bank of the Kyrgyz Republic;

5) the operator of national system of marking and traceability of the marked goods (further - the Operator of marking) - the state body and/or the organization with the state ownership ratio determined by the Cabinet of Ministers;

6) the state automated information system of marking of goods (further - GAIS "Marking of Goods") - the information system of authorized tax authority performing generation of the codes of marking, collection, processing, storage, provision and distribution of information on turnover of goods which are subject to obligatory marking by means of identification, ensuring access to it, and also used in other purposes provided by the tax legislation of the Kyrgyz Republic and the right EEU;

7) electronic and information element - the element on excise duty brand determined by electronic devices and/or software applications capable to bear in itself information allowing to perform authenticity identification, and also bearing any other information allowing tax authorities of message collection to make accounting control;

8) means of identification - marking code in machine-readable form, presented in the form of the two-dimensional matrix Data Matrix code;

9) excise duty brand with the put means of identification (further - excise duty brand) - brand on which the electronic and information element and means of identification certifying legality of production and/or turnover in the territory of the Kyrgyz Republic of the marked goods is applied;

10) marking of goods - drawing/attachment on goods and/or its packaging of excise duty brand according to requirements of these Provisional regulations;

11) the marked goods - goods on which the excise duty brand with observance of the established requirements, authentic data on which (including data on the means of identification and/or material carriers containing means of identification applied on them) contain in GAIS "Marking of Goods", is applied;

12) nominal value of excise stamp - selling price of excise stamp in case of realization through authorized bank;

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