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RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of April 14, 2022 No. 220

About accounting and goods control in the territory of the Kyrgyz Republic

For the purpose of implementation of the Agreement on the mechanism of traceability of the goods imported on customs area of the Eurasian Economic Union of May 29, 2019, and also 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 strengthenings of control of turnover of goods in the territory of the Kyrgyz Republic, including the oil products and goods which are subject to marking by means of identification according to article 51 of the Tax Code of the Kyrgyz Republic, Articles:

1. Approve:

- Procedure for forming and the address of electronic commodity transport waybill according to appendix 1;

- Regulations on accounting treatment and control of oil and oil products in the territory of the Kyrgyz Republic according to appendix 2;

- Technical requirements to electronic system of accounting and control of oil and oil products according to appendix 3.

2. Determine that the taxpayer shall be registered as the participant of information system of electronic, commodity transport waybill according to the procedure, established by appendix 1 to this resolution:

1) since May 15, 2022 - the taxpayer performing turnover of oil and the oil products and goods which are subject to marking by means of identification in the territory of the Kyrgyz Republic;

2) since July 1, 2022 - the taxpayer performing turnover of goods, included in the list approved by the Eurasian economic commission according to the Agreement on the mechanism of traceability of the goods imported on customs area of the Eurasian Economic Union;

3) since January 1, 2023 - the taxpayer performing turnover of goods, not included in subitems 1 and 2 of this Item.

3. Determine that the taxpayer before Date of Introduction of obligatory application of electronic commodity transport waybill can be registered as the participant of information system of electronic commodity transport waybill in voluntary procedure.

4. To the State Tax Service under the Ministry of Finance of the Kyrgyz Republic on system basis to carry out explanatory and information work among subjects of economic activity on application of electronic commodity transport waybill.

5. Recognize invalid:

- the order of the Government of the Kyrgyz Republic "About accounting and control of oil and oil products in the territory of the Kyrgyz Republic" of September 17, 2019 No. 482;

- Item 6 of the order of the Government of the Kyrgyz Republic "About measures for implementation of electronic system of fiskalization of tax procedures" of December 17, 2019 No. 691;

- item 4 of the order of the Government of the Kyrgyz Republic "About modification of some decisions of the Government of the Kyrgyz Republic concerning implementation of electronic system of fiskalization of tax procedures" of March 30, 2020 No. 191.

6. To impose control of execution of this resolution on management of control of execution of decisions of the President and the Presidential Administration Cabinet of Ministers of the Kyrgyz Republic.

7. This resolution becomes effective since May 15, 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 April 14, 2022 No. 220

Procedure for forming and address of electronic commodity transport waybill

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