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RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of February 24, 2022 No. 95

About measures for implementation of requirements of Articles 59, 85, 127, 130, 131, 329, 414 and 415 Tax codes of the Kyrgyz Republic

(as amended on 27-02-2024)

For the purpose of implementation of Articles 59, of 85, of 127, of 130, of 131, of 329, 414 and 415 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 Kyrgyz decides the Republics:

1. Approve:

- Procedure for carrying out and registration of materials of raid tax control according to appendix 1;

- Procedure for carrying out control purchase according to appendix 2;

- Procedure for establishment of tax post according to appendix 3;

- Procedure for carrying out time inspection according to appendix 4;

- Procedure for removal of remaining balance of inventory items according to appendix 5.

2. Recognize invalid:

- paragraphs 3 and 4 of 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;

- the order of the Government of the Kyrgyz Republic "About approval of tax rates on the basis of the obligatory patent by types of economic activity" of January 28, 2009 No. 58;

- the order of the Government of the Kyrgyz Republic "About entering of amendments into the order of the Government of the Kyrgyz Republic "About approval of tax rates on the basis of the obligatory patent by types of economic activity" of January 28, 2009 No. 58" of March 3, 2009 No. 146;

- 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;

- items 4 and the 7th orders 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;

- Item 5 of the order of the Government of the Kyrgyz Republic "About modification and amendments in some decisions of the Government of the Kyrgyz Republic" of August 6, 2012 No. 547;

- the order of the Government of the Kyrgyz Republic "About modification and amendments in some decisions of the Government of the Kyrgyz Republic" of April 17, 2013 No. 203;

- the order of the Government of the Kyrgyz Republic "About modification and amendments in the order of the Government of the Kyrgyz Republic "About approval of tax rates on the basis of the obligatory patent by types of economic activity" of January 28, 2009 No. 58" of September 6, 2013 No. 480;

- the order of the Government of the Kyrgyz Republic "About modification and amendments in some decisions of the Government of the Kyrgyz Republic" of November 11, 2013 No. 613;

- 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 tax rates on the basis of the obligatory patent by types of economic activity" of January 28, 2009 No. 58" of December 20, 2013 No. 692;

- Item 3 of the order of the Government of the Kyrgyz Republic "About modification of some decisions of the Government of the Kyrgyz Republic" of January 27, 2014 No. 50;

- 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 July 23, 2014 No. 415;

- the order of the Government of the Kyrgyz Republic "About modification and amendments in some decisions of the Government of the Kyrgyz Republic" of November 4, 2014 No. 625;

- the order of the Government of the Kyrgyz Republic "About modification of the order of the Government of the Kyrgyz Republic "About approval of rates (sizes) of tax on the basis of the obligatory patent by types of economic activity" of January 28, 2009 No. 58" of December 12, 2014 No. 703;

- the order of the Government of the Kyrgyz Republic "About entering of amendments and changes into some decisions of the Government of the Kyrgyz Republic" of September 16, 2015 No. 646;

- the order of the Government of the Kyrgyz Republic "About modification and amendments in 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 January 16, 2016 No. 12;

- the order of the Government of the Kyrgyz Republic "About modification and amendments in some decisions of the Government of the Kyrgyz Republic" of January 27, 2017 No. 50;

- 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 28, 2018 No. 158;

- the order of the Government of the Kyrgyz Republic "About carrying out pilot project on issue of the voluntary, obligatory patent and patent on the hired employee occupied in the field of activity which is subject to obligatory patenting in document type in electronic format (the electronic patent)" of June 27, 2018 with No. 304;

- the order of the Government of the Kyrgyz Republic "About measures for implementation of requirements of Articles 345, 352 and 355 Tax codes of the Kyrgyz Republic and the legislation in the sphere of the national social insurance" of July 31, 2018 No. 357;

- the order of the Government of the Kyrgyz Republic "About approval of the Procedure for establishment of tax post" of November 18, 2019 No. 609;

- the order of the Government of the Kyrgyz Republic "About modification of some decisions of the Government of the Kyrgyz Republic" of March 17, 2020 No. 164;

- 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 18, 2020 No. 167;

- Item 2 and appendices 1 and 2 to the order of the Government of the Kyrgyz Republic "About modification of some decisions of the Government of the Kyrgyz Republic in the sphere of tax administration" of March 18, 2020 No. 168;

- items 4 and the 6th orders 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;

- 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 regulations of the Tax code of the Kyrgyz Republic" of December 30, 2008 No. 736" of July 9, 2020 No. 375;

- Items 3, 8, the 9 and 10 orders of the Government of the Kyrgyz Republic "About measures for improvement of administration of taxes within implementation of electronic system of fiskalization of tax procedures" of March 16, 2021 No. 95;

- the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About modification of some decisions of the Government of the Kyrgyz Republic in the sphere of tax administration" of December 17, 2021 No. 314.

3. This resolution becomes effective since January 1, 2022.

Chairman of the Cabinet of Ministers of the Kyrgyz Republic

A. Zhaparov

Appendix 1

to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of February 24, 2022 No. 95

Procedure for carrying out and registration of materials of raid tax control

Chapter 1. General provisions

1. This Procedure for carrying out and registration of materials of raid tax control (further - the Procedure) is developed according to Articles 51, of 59, of 60, 127-130, 132-136 Tax codes of the Kyrgyz Republic.

2. For the purpose of this Procedure the following concepts and terms are used:

1) the instruction - the document granting the right to carrying out raid tax control on observance of requirements of the tax legislation and legislation in the sphere of the national social insurance of the Kyrgyz Republic which is processed by means of information system of authorized tax authority;

2) the employee - the official of body of Tax Service, the carrying-out raid tax control based on the instruction issued in accordance with the established procedure;

3) the subject - the physical person, the individual entrepreneur, the organization, separate division which are performing economic activity irrespective of their form of business, type of activity, subordination and patterns of ownership and/or having the taxation objects;

4) the responsible person of the subject - the physical person which is with the subject in employment relationships or performing certain operations for the benefit of the subject (including under the agreement);

5) the witness is the person which reached age of majority, involved as the employee to confirmation of this or that fact and who is not interested in outcome of the happened circumstance. Confirms with the signature presence when filling the relevant acts with the employee of tax authority. For confirmation of the fact at least two witnesses are attracted;

6) the X-report - the interim statement (the control check of control cash register (further - KKM) without clearing) result of replaceable settlement transactions at the time of report generation;

7) the interim statement - the report containing information on document amounts, shown for payment certain period of time, created by means of software of accounting of goods, works and services;

8) the Z-report - the report (the control check of KKM with clearing) result of replaceable settlement transactions created when carrying out transaction of closing of change;

9) the act of raid tax control (further - the Act RNA) - the document in which results of raid tax control, in the form approved by authorized tax authority are drawn up;

10) the act of temporary withdrawal of property (further - the Act of withdrawal of property) - the document in which data on the withdrawn property, drawn up in the form approved by authorized tax authority are specified;

11) the act of hindrance - the document in which the fact of non-execution of legal requirements of the employee and/or body of Tax Service which is drawn up in the form approved by authorized tax authority is specified;

12) control purchase - method of the check performed without frequency restriction by the official of tax authority or the involved physical person by purchase of small amount of goods or the conclusion of the transaction with subjects for control of observance of procedure and requirements for application of KKM, including issue of control cash register receipts to the population;

13) allowing documents - the documents necessary for implementation of economic activity issued by bodies of Tax Service within their competence (the certificate on state registration as the individual entrepreneur, the patent, the insurance policy), and also the documents confirming state registration of the organizations and separate divisions;

14) the commission on hearing of cases about offenses - the commission consisting of the officials given authority to consider cases on offenses, the procedure for creation and which work affirms the Cabinet of Ministers of the Kyrgyz Republic.

Chapter 2. Requirement to raid tax control

3. Raid tax control is exercised for check of observance of the following requirements of the tax legislation of the Kyrgyz Republic:

1) implementation of economic activity without tax and accounting registration of the taxpayer;

2) execution of the tax legislation of the Kyrgyz Republic on application of KKM;

3) the tax discharge on the basis of the patent and its compliance to type of the performed activities;

4) application of control seals and accompanying documents in case of the accounting and control of movement of goods according to the procedure determined by the Cabinet of Ministers of the Kyrgyz Republic;

5) completeness of accounting of hired employees, payment of the income tax and insurance premiums, availability of the documents confirming the powers on fulfillment of duties for the benefit of the taxpayer established by the Tax code of the Kyrgyz Republic;

6) correctness of physical indicators of the taxation objects and tax base concerning the local taxes;

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