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

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.

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

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 59, 127-130 Tax codes of the Kyrgyz Republic.

2. Raid tax control is exercised for the purpose of control and rendering assistance to the subject in timely and complete execution requirements of the tax legislation and the legislation on the national social insurance of the Kyrgyz Republic by it.

The purpose of carrying out raid tax control is also identification of the facts:

- implementation of economic activity without state registration and registration in tax authorities;

- implementation of economic activity without allowing documents (the certificate and/or the patent);

- violations of the tax legislation of the Kyrgyz Republic on application of cash registers (further - KKM);

- discrepancies of physical indicators of the taxpayer on the basis of the patent with the tax amount paid to them on the basis of the patent;

- non-use of control seals during the accounting and control of movement of oil products, and also its integrity;

- incompleteness of accounting of hired employees, failure to pay the income tax and insurance premium;

- compliance of physical indicators of the taxation objects and tax base concerning the local taxes;

- not displays of entry in the book on accounting of the income and expenses, purchases and sales by the individual entrepreneur, except for persons recording according to the legislation of the Kyrgyz Republic on financial accounting;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info