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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

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 from January 10, 2022 to June 30, 2022 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 Provisional regulations for digital administration of the excise tax in the Kyrgyz Republic according to appendix.

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

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

Chapter 1. General provisions

1. These Provisional regulations 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 or their packaging by means of identification.

2. In these Provisional regulations concepts of the value determined by the tax, customs legislation of the Kyrgyz Republic and the right of the Eurasian Economic Union are applied (further - EEU).

3. Issue and drawing brands of the excise duty on excise goods in the Kyrgyz Republic are performed according to the tax legislation of the Kyrgyz Republic.

4. Issue of codes of marking and drawing funds of identification for the goods which are subject to obligatory marking by means of identification in the Kyrgyz Republic are performed according to the tax legislation of the Kyrgyz Republic concerning marking of goods means of identification.

5. For the purpose of receipt of data on payment confirmation by the taxpayer of the excise tax by the Operator of national system of marking and traceability of the marked goods (further - the Operator of marking) the authorized tax authority and authorized state body in the sphere of customs affairs perform integration of the information systems with the State automated information system "Marking of Goods" (further - GAIS "Marking of Goods").

6. Money for codes of marking is not subject to return to the taxpayer after loading in GAIS "Marking of Goods" of data on drawing means of identification.

7. Information system of tax administration of Kyrgyzstan (further - ISNAK):

1) is performed by accounting of the arrived amounts of the excise tax on the marked excise goods made in the territory of the Kyrgyz Republic and imported to the Kyrgyz Republic;

2) provides sending data on actually arrived amounts of the excise tax of GAIS "Marking of Goods" following the results of check of actual receipt of the amounts of the excise tax, with indication of identification taxpayer number, number of the payment document, code of budget classification and payment amount.

8. GAIS "Marking of Goods":

1) perfroms predesign of the amount of payment of the excise tax based on the data provided by participants of turnover of goods;

2) is performed by accounting of paid amounts of the excise tax in personal account based on the data which arrived from ISNAK on taxpayers and codes of budget classification;

3) performs generation of codes of marking following the results of validation of payment of the excise tax;

4) sends to authorized tax authority information on generation of codes of marking following the results of validation of payment of the excise tax and generation of codes of marking;

5) refuses generation of codes of marking, in case of insufficiency of paid amounts of the excise tax on personal account.

Chapter 2. Procedure for issue of codes of marking for the excise marked goods in case of production and/or import of excise goods from state members of EEU

9. For the purpose of receipt of codes of marking the participants of turnover of goods performing production and/or import of excise goods from state members of EEU address the operator of marking and direct the request for generation of codes of marking according to the tax legislation of the Kyrgyz Republic concerning marking of goods means of identification.

10. After receipt of the request for generation of codes of marking of GAIS "Marking of Goods" perfroms predesign of the amount of payment of the excise tax based on the data provided by participants of turnover of goods and checks sufficiency of paid amounts of the excise tax on personal account.

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