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;

- The paragraph the fifth ceased to be valid according to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of 29.05.2023 No. 280

- 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. Ceased to be valid according to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of 16.12.2022 No. 687

4. Ceased to be valid according to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of 16.12.2022 No. 687

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;

6) the order of the Government of the Kyrgyz Republic "About modification of the order of the Government of the Kyrgyz Republic "About approval of forms of tax reports, patents, calculations, notifications, information and information calculations for administration of taxes" of March 16, 2011 No. 109" of February 18, 2013 No. 85;

7) the order of the Government of the Kyrgyz Republic "About modification of the order of the Government of the Kyrgyz Republic "About approval of forms of tax reports, patents, calculations, notifications, information and information calculations for administration of taxes" of March 16, 2011 No. 109" of March 11, 2013 No. 125;

8) the order of the Government of the Kyrgyz Republic "About approval of report form on tax on the income of the mining and gornopererabatyvayushchy companies, procedure for its filling and Regulations on procedure for cost determination of gold in gold-bearing ore and gold-bearing concentrate" of July 31, 2013 No. 439;

9) the order of the Government of the Kyrgyz Republic "About introduction of amendments and changes in the order of the Government of the Kyrgyz Republic "About approval of forms of tax reports, patents, calculations, notifications, information and information calculations for administration of taxes" of March 16, 2011 No. 109" of September 9, 2013 No. 503;

10) the order of the Government of the Kyrgyz Republic "About modification of the order of the Government of the Kyrgyz Republic "About approval of forms of tax reports, patents, calculations, notifications, information and information calculations for administration of taxes" of March 16, 2011 No. 109" of October 30, 2013 No. 585;

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