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RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of February 22, 2022 No. 94

About measures for implementation of requirements of articles 336 and 345 of the Tax Code of the Kyrgyz Republic

(as amended on 29-07-2022)

For the purpose of implementation of requirements of articles 336 and 345 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:

- Regulations on procedure for issue and application of brands of the excise duty in the Kyrgyz Republic according to appendix 1;

- Procedure for application and administration of deposit payment when importing of the marked alcoholic products from state members of the Eurasian Economic Union according to appendix 2.

2. Establish rates of the excise tax on the separate excise goods made in the territory of the Kyrgyz Republic and imported on the territory of the Kyrgyz Republic according to appendix 3.

3. Determine that easily soiled the excise duty since January 1, 2023 are subject to marking:

- the beer which is packed up and is not packed up, classified in goods item of the Commodity Nomenclature of Foreign Economic Activity of 2203;

- the toning (energy) soft drinks classified in goods item of the Commodity Nomenclature of Foreign Economic Activity of 2202;

- the tobacco products specified in Items 6-8 of part 1 of article 334 of the Tax Code of the Kyrgyz Republic.

Turnover of the unmarked excise goods specified in this Item is forbidden after 6 months from Date of Introduction of marking.

4. Approve the deposit payment made by importers for ensuring proper use of excise stamps when importing of the marked alcoholic products to the Kyrgyz Republic from state members of the Eurasian Economic Union in the following sizes:

- 5 (five) settlement indicators on one liter of alcoholic products (except for the beer classified in goods item of the Commodity Nomenclature of Foreign Economic Activity 2203);

- 1 (one) settlement indicator on one liter of the beer which is packed up and is not packed up, classified in goods item of the Commodity Nomenclature of Foreign Economic Activity 2203, since January 1, 2023.

The settlement indicator operating on the first of the corresponding year according to the procedure, established by the Law of the Kyrgyz Republic "About settlement indicator" is assumed as a basis.

5. To the Ministry of Economy and Trade of the Kyrgyz Republic together with the Ministry of Finance of the Kyrgyz Republic and the State Tax Administration under the Ministry of Finance of the Kyrgyz Republic following the results of carrying out the pilot (experimental) project on digital administration of the excise tax according to the resolution of the Cabinet of Ministers of the Kyrgyz Republic of December 31, 2021 No. 359 till October 31, 2022 to consider feasibility of introduction of digital marking instead of brands of the excise duty and to introduce in accordance with the established procedure the draft decision of the Cabinet of Ministers of the Kyrgyz Republic.

6. Recognize invalid:

- paragraphs the fourth and fourteenth Item 1, Items 3 - 3-2 orders 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;

- 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 March 3, 2009 No. 140;

- 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 April 2, 2009 No. 211;

- Items 2, the 5th orders of the Government of the Kyrgyz Republic "About modification and amendments in some decisions of the Government of the Kyrgyz Republic" of July 15, 2011 No. 392;

- 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 September 20, 2011 No. 562;

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