THE ORDER OF THE STATE TAX SERVICE UNDER THE MINISTRY OF FINANCE OF THE KYRGYZ REPUBLIC

of February 11, 2022 No. 1

About approval of form and procedures for filling of the statement for commodity importation and payment of indirect taxes and tax statements on indirect taxes on the imported goods

According to article 320 of the Tax Code of the Kyrgyz Republic, with Item 33 of the list of separate rule-making powers approved by the order of the Government of the Kyrgyz Republic "About delegation of separate rule-making powers of the Government of the Kyrgyz Republic to state bodies and executive bodies of local self-government" of September 15, 2014 No. 530, and also being guided by Item 15 of the Regulations on the State Tax Administration under the Ministry of Finance of the Kyrgyz Republic approved by the resolution of the Cabinet of Ministers of the Kyrgyz Republic of December 10, 2021 No. 302,

I ORDER:

1. Approve enclosed:

- report form on indirect taxes (FORM STI-123) and procedure for its filling and representation according to appendix 1;

- the application form about commodity importation and payment of indirect taxes (FORM STI-136) and notifications on withdrawal of earlier submitted application for commodity importation and payment of indirect taxes (FORM STI-137) and procedures for their filling and representation according to appendix 2.

2. To department of documentary providing and control of the State Tax Administration under the Ministry of Finance of the Kyrgyz Republic in accordance with the established procedure to register this order in the magazine for registration of the regulatory legal acts adopted within the delegated powers.

3. To management of indirect taxes of the State Tax Administration under the Ministry of Finance of the Kyrgyz Republic:

1) to provide official publication of this order on the official site of the Cabinet of Ministers of the Kyrgyz Republic;

2) within three working days from the date of entry into force to send this order to the Cabinet of Ministers of the Kyrgyz Republic in the state and official languages for information.

4. To impose control of execution of this order on vice-chairmen of the State Tax Administration under the Ministry of Finance of the Kyrgyz Republic of N. J. Umtulov and A. S. Dubanayev.

5. This order becomes effective after 7 days from the date of official publication.

Appendix No. 1

to the Order of the State Tax Administration under the Ministry of Finance of the Kyrgyz Republic of February 11, 2022 No. 1

FORM STI-123

Report on indirect taxes

See the Report on indirect taxes

Procedure for filling and representation of report form on indirect taxes

1. General provisions

1. This Procedure is developed according to the Tax code of the Kyrgyz Republic (further - the Tax code) and determines procedure for filling of report form by indirect taxes according to the Section IX of the Tax code.

2. The report on indirect taxes consists of form of "The report on indirect taxes" (FORM STI-123) (further - the Report) and the following appendices to it intended for reflection of information on calculation of the tax liability on the value added tax (further - the VAT) and to excises:

- appendix 1 "VAT for import" (FORM STI-123-001);

- appendix 2 "Register of statements for commodity importation and payment of indirect taxes" (FORM STI-123-002);

- appendix 3 "The register of goods items to which the minimum level of reference prices is applied" (by FORM STI-123-003);

- appendix 4 "Import, tax-exempt on value added" (FORM STI-123-004);

- appendix 5 "Excise tax" (FORM STI-123-005);

- appendix 6 "Transactions on alcohol, alcoholic and alcohol-containing products" (FORM STI-123-006);

- appendix 7 "Transactions on tobacco products" (FORM STI-123-007);

- appendix 8 "Special account (deposit)" (FORM STI-123-008);

- appendix 9 "The excise goods exempted from payment of excise" (FORM STI-123-009);

- appendix 10 to the Report "The register of goods to which the mode of conditional charge of the VAT for commodity import is applied" (by FORM STI-123-010).

3. If the subject does not import material resources on the territory of the Kyrgyz Republic, the Report is not submitted.

If the leviable subject has no indicators for filling any of appendices, such appendix is not filled and it is not represented in tax authority. Only those appendices where there are indicators are applied to the Report.

Filling of the Report begins with transfer of indicators from the filled appendices and comes to the end with measure calculation in the Report.

4. In case of complete or partial return of the imported goods the taxpayer notifies on it tax authority in the place of tax registration and territorial subdivision of Chamber of Commerce and Industry of the Kyrgyz Republic (further - Chamber of Commerce and Industry) no later than 15 calendar days before date of return of goods in time.

5. Partial or complete return of goods shall be confirmed:

1) the act of the returned goods (constituted together with representatives of Chamber of Commerce and Industry and tax authority);

2) the documents approved by agreement parties (contract) confirming the reason, names, quantity and cost of the returned goods;

3) documents on transfer of goods, such as delivery notes, delivery-acceptance certificates of goods;

4) shipping documents in case of transportation of goods.

6. In case of complete or partial return of goods in month of their acceptance on accounting reflection in the Report on indirect taxes (FORM STI-123) and the Statement for commodity importation and payment of indirect taxes (FORM STI-136) of import of returned goods, is not made.

7. In case of partial return of the imported goods after month of acceptance on accounting the taxpayer submits them in tax authority specified the Report on indirect taxes (FORM STI-123) and the Statement for commodity importation and payment of indirect taxes (FORM STI-136), with application of copies of the documents specified in Item 5 of this Procedure.

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