RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of March 22, 2022 No. 150

About measures for implementation of requirements of part 5 of Article 1, Articles 80, 85, 138, 139 and 140 Tax codes of the Kyrgyz Republic

For the purpose of implementation of requirements of part 5 of Article 1, of Articles 80, of 85, of 138, 139 and 140 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:

1) the Procedure for collection of tax debt according to appendix 1;

2) the Procedure for write-off of the bad debt on the tax liability according to appendix 2;

3) the Procedure for determination of market price in connection with loss by goods of quality or other consumer properties according to appendix 3;

4) the Technique of determination of the tax liability of the taxpayer on the basis of indirect methods according to appendix 4.

2. Recognize invalid:

1) paragraphs two, the sixth and seventh Item 1 of the order of the Government of the Kyrgyz Republic "About measures for implementation of requirements of regulations of the Tax code of the Kyrgyz Republic" of December 30, 2008 No. 736;

2) 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 of December 30, 2008 No. 736 "About measures for implementation of requirements of regulations of the Tax code of the Kyrgyz Republic" of December 29, 2009 No. 818;

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 October 27, 2015 No. 749;

4) Item 7 of the order of the Government of the Kyrgyz Republic "About measures for implementation of the Law of the Kyrgyz Republic "About modification of some legal acts of the Kyrgyz Republic concerning stabilization of social and economic situation in connection with force majeure circumstances" of May 8, 2020 No. 241;

5) the order of the Government of the Kyrgyz Republic "About measures for additional support of subjects of entrepreneurship by provision of delay or payment by installments on outstanding amounts on insurance premiums and the tax debt formed as a result of force majeure circumstances, connected with spread of koronavirusny infection of COVID-19" of June 12, 2020 No. 332;

6) Item 2 of the order of the Government of the Kyrgyz Republic "About modification of some decisions and recognition No. 540 which voided decisions of the Government of the Kyrgyz Republic on the tax matters" of November 6, 2020.

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 22, 2022 No. 150

Procedure for collection of tax debt

1. General provisions

1. This Procedure regulates procedure for execution of the tax liability and collection of tax debt.

2. This Procedure is applied including to debt on insurance premiums on the national social insurance (further - insurance premium) and to non-tax income (further - non-tax income) which administration is performed by bodies of Tax Service if other is not provided by this Procedure.

2. Execution of the tax liability

3. The tax liability is monetary commitment and is performed in national currency of the Kyrgyz Republic - som, except for the tax liability of the foreign organization which does not have signs of permanent organization in the Kyrgyz Republic which can be performed in foreign currency.

In case of calculation of the tax liability rounding of the amount of the tax liability to units of som is allowed.

4. Execution of the tax liability is performed by the taxpayer independently or other third party by introduction in non-cash form on account of payment of all receivable tax amount directly or in parts, and also ahead of schedule and irrespective of accountability for tax offense.

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