RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of March 4, 2022 No. 106

About measures for implementation of requirements of Articles 109-115, 255, 256 Tax codes of the Kyrgyz Republic

For the purpose of implementation of requirements of Articles 109-115, 255, 256 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 order of registration of taxpayers on the value added tax according to appendix 1;

- Paragraph two of ceased to be valid according to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of 29.05.2023 No. 281

- Regulations on procedure for tax registration of taxpayers in the Kyrgyz Republic according to appendix 3.

2. Recognize invalid:

1) the order of the Government of the Kyrgyz Republic "About entering of amendment into 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" of November 25, 2016 No. 625;

2) the order of the Government of the Kyrgyz Republic "About modification 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" of December 27, 2016 No. 702;

3) the order of the Government of the Kyrgyz Republic "About modification 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" of March 19, 2020 No. 170;

4) Item 2 of the order of the Government of the Kyrgyz Republic "About measures for implementation of Chapter 61 of the Tax code of the Kyrgyz Republic" of December 25, 2020 No. 625.

3. This resolution is subject to official publication and becomes effective since January 1, 2022.

Appendix 1

to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of March 4, 2022 No. 106

Regulations on order of registration of taxpayers on the value added tax

1. General provisions

1. This Provision determines procedure and conditions of registration and cancellation of registration of taxpayers on the value added tax.

2. Registration, cancellation of registration of taxpayers on the value added tax are made according to requirements of the Section IX of the Tax code of the Kyrgyz Republic according to the procedure, established by this Provision.

3. Requirements of this provision extend to all subjects performing economic activity and which have tax liability on payment in the budget of the value added tax (further - the VAT).

2. Order of registration on the VAT

4. Registration of the taxpayer on the VAT is made in the place of tax registration of the subject based on the application for registration submitted by it as taxpayer of the VAT in the form approved by authorized tax authority.

5. Subjects are subject to registration as taxpayers of the VAT:

1) the taxes performing business activity and paying according to general tax regime;

2) the foreign organizations rendering the services electronically specified regarding the 4th article 28 of the Tax Code of the Kyrgyz Republic;

3) the paying taxes on simplified taxation system on the basis of the single tax which total revenue for the last 12 months, following in a row, or during the period constituting less than 12 calendar months following in a row exceeded the amount of 30000000 som.

6. The subject paying taxes on general tax regime shall submit the application for registration as the taxpayer of the VAT along with passing of tax registration.

Registration of the subject as the taxpayer of the VAT becomes effective from decision date about its tax registration.

7. The subject paying taxes on simplified taxation system on the basis of the single tax shall submit the application for registration by the taxpayer of the VAT within a month after the period in which total revenue for the last 12 months, following in a row, or during the period constituting less than 12 calendar months following in a row exceeded the amount of 30000000 som.

Registration on the VAT becomes effective from the first day of the month following after month in which the subject submitted the application for registration by the taxpayer of the VAT.

In case of untimely giving or not filing of application about registration as taxpayer of the VAT the subject is considered the VAT registered as the taxpayer from the first day of month in which it shall be registered.

8. Registration of the taxpayer on the VAT is performed by means of adoption by tax authority of the decision on its registration as taxpayer of the VAT.

9. The tax authority considers the application for registration as taxpayer of the VAT within 3 working days from the date of its giving by the taxpayer, passes the relevant decision about its registration or about refusal in registration with indication of the reasons.

10. The decision of body of Tax Service on registration as taxpayer of the VAT is drawn up in duplicate, certified by the signature of the head and seal of tax authority and issued under list to the taxpayer or his tax representative with introduction of logging of issue of decisions on registration.

3. Procedure for cancellation of registration on the VAT

11. The bases for cancellation of registration on the VAT are:

1) decision making about transition to simplified taxation system on the basis of the single tax the taxpayer paying taxes on the basis of general tax regime which total revenue for the last 12 months, following in a row, constituted the amount less than 30000000 som;

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