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RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of February 22, 2022 No. 93

About measures for implementation of requirements of Articles 99, 100, 120, 125, 302 and 324 Tax codes of the Kyrgyz Republic

For the purpose of implementation of Articles 99, of 100, of 120, of 125, 302 and 324 Tax codes of the Kyrgyz Republic, 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. Approve:

- Regulations on approval procedure of forms of tax statements authorized tax authority according to appendix 1;

- Regulations on procedure for submission of tax statements in the form of the electronic document and on features of submission of tax statements on paper according to appendix 2;

- Regulations on procedure for conducting cameral checks by tax authorities according to appendix 3;

- instruction form on the right of conducting exit check of observance of the tax legislation, legislation of the Kyrgyz Republic on non-tax income and on the national social insurance (FORM AUDIT STI-002) according to appendix 4;

- conditions of conversion of raw materials supplied by the customer (goods) in the Kyrgyz Republic according to appendix 5;

- 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 6.

2. Bring in the order of the Government of the Kyrgyz Republic "About approval of forms of the Single tax declaration, procedure for their filling and representation" of April 30, 2016 No. 228 the following changes:

1) in the form of the Single tax declaration of the physical person which is not performing business activity (FORM STI-100) approved by the above-stated resolution of appendix 5-9 to recognize invalid;

2) according to the procedure of filling and submission of the Single tax declaration of the physical person which is not performing business activity (FORM STI-100) approved by the above-stated resolution subitems of "d"-"i" of Item 4, Item 4-1, of Chapter 7-11 to recognize invalid;

3) in the form of the Single tax declaration of the organization (FORM STI-101) approved by the above-stated resolution of appendix 10-15 to recognize invalid;

4) according to the procedure of filling and submission of the Single tax declaration of the organization (FORM STI-101) approved by the above-stated resolution subitems of "i"-"o" of Item 3, Item 3-1, of Chapter 12-17 to recognize invalid;

5) in the form of the Single tax declaration of the physical person performing business activity (FORM STI-102) approved by the above-stated resolution of appendix 9-14 to recognize invalid;

6) according to the procedure of filling and submission of the Single tax declaration of the physical person performing business activity (FORM STI-102) approved by the above-stated resolution subitems of "i"-"p" of Item 3, Item 3-1, of Chapter 11-16 to recognize invalid;

7) in the form of the Single tax declaration of the physical person which does not have the leviable income (FORM STI-103) approved by the above-stated resolution of appendix 3-7 to recognize invalid;

8) according to the procedure of filling and submission of the Single tax declaration of the physical person which does not have the leviable income (FORM STI-103) approved by the above-stated resolution subitems of "v"-"zh" of Item 4, Item 4-1, of Chapter 5-9 to recognize invalid.

3. Bring in the order of the Government of the Kyrgyz Republic "About measures for implementation of requirements of the Law of the Kyrgyz Republic "About declaring of the income, expenses, obligations and property of the persons replacing or holding the state and municipal positions" of January 22, 2018 No. 45 the following changes:

1) in the form of the Single tax declaration of the physical person replacing or holding the state and municipal position (FORM STI-155) approved by the above-stated resolution of appendix 15-20 to recognize invalid;

2) according to the procedure of filling and the submission of the Single tax declaration of the physical person replacing or holding the state and municipal position (FORM STI-155) approved by the above-stated resolution subitems 15-20 of Item 4, Item 4-1, of Chapter 17-22 to recognize invalid.

4. Bring in the order of the Government of the Kyrgyz Republic "About approval of the Instruction about procedure for charge and payment of insurance premiums on the national social insurance" of July 17, 2020 No. 385 the following changes:

in the Instruction about procedure for charge and the payment of insurance premiums on the national social insurance approved by the above-stated resolution:

- state Items 20 and 21 in the following edition:

"20. The payers of insurance premiums performing charge and payment of insurance premiums according to the procedure, established by Chapter 2 of this Instruction, monthly constitute and submit the report on means of compulsory national social insurance (further - the report) in form and according to the procedure, the approved authorized body.

21. Payers represent to tax authority in the place of tax or accounting registration the report in the form of the electronic document through information system of authorized body or through the operator of fiscal data.

The report is submitted no later than the 20th following month under report.";

- recognize Items 22-35 and 38 invalid;

- in the paragraph the second Item 36 of the word "final pay-sheet" shall be replaced with words "final report".

5. Recognize invalid:

1) 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;

2) the paragraph third Item 1 of 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;

3) Item 6 of the order of the Government of the Kyrgyz Republic "About modification of some decisions of the Government of the Kyrgyz Republic" of February 17, 2012 No. 104;

4) the order of the Government of the Kyrgyz Republic "About modification and amendments in some decisions of the Government of the Kyrgyz Republic" of June 11, 2012 No. 393;

5) Item 2 of the order of the Government of the Kyrgyz Republic "About modification of some decisions of the Government of the Kyrgyz Republic" of February 15, 2013 No. 73;

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