RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of March 30, 2022 No. 178

About measures for implementation of requirements of Articles 126, 326-329 Tax codes of the Kyrgyz Republic, article 4 of the Law of the Kyrgyz Republic "About enforcement of the Tax code of the Kyrgyz Republic"

For the purpose of implementation of Articles 126, 326-329 Tax codes of the Kyrgyz Republic, article 4 of the Law of the Kyrgyz Republic "About enforcement of the Tax code 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) Regulations on procedure for compensation, return and write-off of the amounts of excess of the value added tax formed as of December 31, 2021 according to appendix 1;

2) Regulations on procedure for conducting cameral check of justification and the size of the amount of excess of the value added tax, procedure for compensation and return of the amount of excess of the value added tax and the list of the documents confirming commodity export according to appendix 2.

2. Determine that the amounts of excess of the value added tax on which the decisions of tax authority on compensation and value added tax return as of December 31, 2021 but which are not performed by authorized state body in the sphere of finance due to the lack of means in the republican budget are made are subject to compensation and (or) return at the expense of the republican budget in 2022.

3. Recognize invalid:

1) the order of the Government of the Kyrgyz Republic "About entering of amendment and changes into the order of the Government of the Kyrgyz Republic "About measures for implementation of requirements of Articles 98, 242, 255, 257, 258, 280, 281, 287 and 295 Tax codes of the Kyrgyz Republic and article 11 of the Law of the Kyrgyz Republic "About enforcement of the Tax code of the Kyrgyz Republic" of December 30, 2008 No. 735" of January 29, 2013 No. 40;

2) the order of the Government of the Kyrgyz Republic "About modification of the order of the Government of the Kyrgyz Republic "About measures for implementation of requirements of Articles 98, 242, 255, 257, 258, 280, 281, 287 and 295 Tax codes of the Kyrgyz Republic and article 11 of the Law of the Kyrgyz Republic "About enforcement of the Tax code of the Kyrgyz Republic" of December 30, 2008 No. 735" of July 31, 2014 No. 426;

3) the order of the Government of the Kyrgyz Republic "About modification and amendments in the order of the Government of the Kyrgyz Republic "About measures for implementation of requirements of Articles 98, 242, 255, 257, 258, 280, 281, 287 and 295 Tax codes of the Kyrgyz Republic and article 11 of the Law of the Kyrgyz Republic "About enforcement of the Tax code of the Kyrgyz Republic" of December 30, 2008 No. 735" of August 19, 2015 No. 582;

4) the order of the Government of the Kyrgyz Republic "About modification and amendments in the order of the Government of the Kyrgyz Republic "About measures for implementation of requirements of Articles 98, 242, 255, 257, 258, 280, 281, 287 and 295 Tax codes of the Kyrgyz Republic and article 11 of the Law of the Kyrgyz Republic "About enforcement of the Tax code of the Kyrgyz Republic" of December 30, 2008 No. 735" of March 3, 2017 No. 137;

5) the order of the Government of the Kyrgyz Republic "About modification of the order of the Government of the Kyrgyz Republic "About measures for implementation of requirements of Articles 98, 242, 255, 257, 258, 280, 281, 287 and 295 Tax codes of the Kyrgyz Republic and article 11 of the Law of the Kyrgyz Republic "About enforcement of the Tax code of the Kyrgyz Republic" of December 30, 2008 No. 735" of February 25, 2019 No. 88;

6) the order of the Government of the Kyrgyz Republic "About modification of the order of the Government of the Kyrgyz Republic "About measures for implementation of requirements of Articles 98, 242, 255, 257, 258, 280, 281, 287 and 295 Tax codes of the Kyrgyz Republic and article 11 of the Law of the Kyrgyz Republic "About enforcement of the Tax code of the Kyrgyz Republic" of December 30, 2008 No. 735" of September 27, 2021 No. 186.

4. 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 30, 2022 No. 178

Regulations on procedure for compensation, return and write-off of the amounts of excess of the value added tax formed as of December 31, 2021

Chapter 1. General provisions

1. This Provision determines procedure for compensation and return of the amounts of excess of the value added tax by the acquired material resources over tax amount on value added on leviable deliveries (further - the amount of excess of the VAT) as of December 31, 2021, including return by the government securities (issued for refinancing of public debt), and also write-offs of the amounts of excess of the VAT on which the term of limitation period, according to article 4 of the Law of the Kyrgyz Republic "About enforcement of the Tax code of the Kyrgyz Republic" expired.

2. The terms and determinations used in this Provision:

1) return - reference of the amount of excess of the VAT on account of payment of other taxes, and also payment of the amount of excess of the VAT from the budget for the bank account of the leviable subject and/or at the expense of the government securities (issued for refinancing of public debt);

2) compensation - reference of the amount of excess of the VAT on account of payment of its penalty fee and tax sanctions on the value added tax (further - the VAT), the VAT of the following tax period, and also its debt on the VAT for import and tax debt on the VAT withheld by the tax agent;

3) the conclusion of "FORM STI-012" - the conclusion about compensation and return of the amount of excess of the VAT on account of payment of tax debt on other types of tax, on the VAT withheld by the tax agent and debts on the VAT for import on the form approved by authorized tax authority;

4) the conclusion of "FORM STI-013" - the conclusion about return of the amount of excess of the VAT from the budget for the bank account of the leviable subject in the form approved by authorized tax authority;

5) inspection - complex of the actions connected with determination of justification of formation of the amount of excess of the VAT;

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