RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of April 30, 2022 No. 236

About measures for implementation of requirements of regulations of the Tax code of the Kyrgyz Republic, and also regulations of appendix 18 to the Agreement on the Eurasian Economic Union

For the purpose of implementation of requirements of Articles 86, of 174, of 187, of 205, of 213, of 236, of 239, of 245, of 246, of 258, of 269, of 288, of 295, of 302, of 303, of 320, of 347, of 354, of 364, of 375, of 376, of 386, of 407, of 409, 411 Tax codes of the Kyrgyz Republic, appendices 18 to the Agreement on the Eurasian Economic Union, 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 criteria and procedure for determination of large taxpayers according to appendix 1;

2) Ceased to be valid according to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of 23.08.2024 No. 497

3) Regulations on procedure for execution of the agreements on avoidance (elimination) of double taxation and prevention of tax avoidance on the income and the capital (property) signed by the Kyrgyz Republic with foreign states according to appendix 3;

4) the Procedure for reception-transmission on a grant basis property, tax-exempt on profit and the value added tax according to articles 213 and 288 of the Tax Code of the Kyrgyz Republic, according to appendix 4;

5) the Procedure for calculation of bonus according to appendix 5;

6) the Procedure for cost determination of chemically net metal in ore and/or concentrate according to appendix 6;

7) the Procedure for cost determination of the vehicle which does not have the internal combustion engine, and book value according to appendix 7;

8) Procedure for determination of the prevailing material of walls, material of walls in the absence of registration of the rights to property and/or discrepancy of tax base of object of property with the documentary data received by bodies of Tax Service from other sources according to appendix 8;

9) the List of property of the taxpayer - physical person concerning which collection of tax debt, according to appendix 9 is not made;

10) the List of the specialized organizations, tax-exempt on profit and the value added tax, according to appendix 10;

11) the List of objects of the social sphere in case of which operation excess of the amounts of the incurred expenses over the gained income, according to appendix 11 is not deductible;

12) the List of societies of disabled people, the organizations and individual entrepreneurs at whom disabled people (except persons with disability 3 groups of general disease) constitute at least 50 percent from total number occupied and their salary constitutes the amount at least 50 percent from the general fund of compensation which are exempted from the income tax and the sales tax according to appendix 12;

13) the List of objects of the property which is not the taxation object according to appendix 13;

14) the List of the documents confirming the place of delivery of works, services according to appendix 14;

15) the List of the documents confirming commodity export according to appendix 15;

16) the List of the documents confirming the fact of performance of works by the taxpayer of the Kyrgyz Republic on conversion of the raw materials supplied by the customer imported on the territory of the Kyrgyz Republic from the territory of state member of the Eurasian Economic Union with the subsequent export of products of conversion on the territory of the same state member of the Eurasian Economic Union according to appendix 16;

17) the List of the documents confirming the fact of performance of works by the taxpayer of the Kyrgyz Republic on conversion of the raw materials supplied by the customer imported on the territory of the Kyrgyz Republic from the territory of one state member of the Eurasian Economic Union with the subsequent export of products of conversion on the territory of other state member of the Eurasian Economic Union according to appendix 17;

18) the List of the documents confirming the fact of performance of works by the taxpayer of the Kyrgyz Republic on conversion of the raw materials supplied by the customer imported on the territory of the Kyrgyz Republic from the territory of one state member of the Eurasian Economic Union with the subsequent export of products of conversion on the territory of the state which is not the member of the Eurasian Economic Union according to appendix 18;

19) the List of the documents attached to tax statements on the value added tax and the excise tax in case of commodity export (performance of works on raw materials supplied by the customer conversion) in state members of the Eurasian Economic Union, according to appendix 19;

20) the List of the documents attached to tax statements on indirect taxes in case of commodity import (performance of works on raw materials supplied by the customer conversion) on the territory of the Kyrgyz Republic from the territory of state members of the Eurasian Economic Union, according to appendix 20;

21) the List of the documents confirming international delivery of passengers, baggage and freights according to appendix 21.

2. Recognize invalid:

1) paragraphs the fifth and eleventh 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;

2) 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 March 19, 2010 No. 163;

3) 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 October 19, 2011 No. 653;

4) 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 December 6, 2011 No. 749;

5) Item 2 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 March 1, 2012 No. 158;

6) the order of the Government of the Kyrgyz Republic "About approval of the Regulations on procedure for determination of the size of the minimum settlement income in month" of November 11, 2013 No. 615;

7) 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 March 19, 2010 No. 163" of July 2, 2014 No. 365;

8) 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 regulations of the Tax code of the Kyrgyz Republic" of October 19, 2011 No. 653" of March 30, 2015 No. 169;

9) the order of the Government of the Kyrgyz Republic "About approval of lists of documents during the exporting and commodity import, works, services in the Eurasian Economic Union" of July 31, 2015 No. 550;

10) 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 November 20, 2015 No. 792;

11) the order of the Government of the Kyrgyz Republic "About measures for implementation of requirements of articles 189 and 253 of the Tax Code of the Kyrgyz Republic" of April 11, 2016 No. 206;

12) the order of the Government of the Kyrgyz Republic "About approval of form of the notification on the conclusion of the agreement on socially important object" of November 23, 2016 No. 616;

13) 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 May 4, 2017 No. 249;

14) the order of the Government of the Kyrgyz Republic "About approval of procedures for submission of the notification on temporary import (export) of goods on (c) the territory(territories) of the Kyrgyz Republic with (in) the territory (yu) of the Eurasian Economic Union" of June 1, 2017 No. 328;

15) 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 189 and 253 of the Tax Code of the Kyrgyz Republic" of April 11, 2016 No. 206" of June 8, 2017 No. 349;

16) 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 189 and 253 of the Tax Code of the Kyrgyz Republic" of April 11, 2016 No. 206" of November 24, 2017 No. 773;

17) the order of the Government of the Kyrgyz Republic "About approval of the Regulations on procedure for execution of agreements on avoidance (elimination) of double taxation and the prevention of tax avoidance on the income and the capital (property) concluded by the Kyrgyz Republic with foreign states" of November 22, 2018 No. 551;

18) the order of the Government of the Kyrgyz Republic "About modification of some decisions of the Government of the Kyrgyz Republic" of December 8, 2020 No. 599.

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