RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of April 30, 2022 No. 249

About goods, liable to the value added tax at the rate zero (0) percent, the food security of the country and stabilization of market prices applied for the purpose of providing

For the purpose of ensuring food security of the country and stabilization of market prices of food products, according to Item 2 of part 2 of article 34 of the Tax Code of the Kyrgyz Republic, 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. Establish during the period from May 1, 2022 to December 31, 2024 tax rate on value added in the amount of zero (0) percent:

1) for leviable import of grain (code of the CN FEA EEU 1001) imported on the territory of the Kyrgyz Republic:

- the subject only on condition of further delivery to the address of Fund of the state material reserves under the Ministry of emergency situations of the Kyrgyz Republic;

- producer of flour for further conversion in flour or Fund of the state material reserves under the Ministry of emergency situations of the Kyrgyz Republic;

2) on leviable supply of grain (code of the CN FEA EEU 1001), performed to Fund of the state material reserves under the Ministry of emergency situations of the Kyrgyz Republic;

3) on leviable supply of flour (code of the CN FEA EEU 1101), bran (code of the CN FEA EEU 2302 30 100 0) made from the domestic grain and/or grain specified in subitems 1, 2 Items 1 of this resolution.

1-1. Establish during the period till December 31, 2025 tax rate on value added in the amount of zero (0) percent:

1) for leviable import of not refined vegetable oil (code of the CN FEA EEU 1512 11 9109, 1512 11 990 9, 1514 11 900 9 and 1512 21 900 0) imported on the territory of the Kyrgyz Republic by producer of vegetable oil only for further conversion into vegetable oil;

2) on leviable supply of vegetable oil (code of the CN FEA EEU 1512 11 910 1, 1512 19 900 2, 1512 11 990 1, 1512 19 900 3, 1514 11 900 1, 1512 19 900 9, 1514 99 900 1, 1514 99 900 9, 1514 11 900 1 and 1512 29 900 0) made from the domestic not refined vegetable oil and/or not refined vegetable oil specified in the subitem of 1 this Item.

2. Bring in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About goods, liable to the value added tax at the rate zero (0) percent, applied for the purpose of stabilization of market prices of food products" of August 10, 2021 No. 119 the following change:

in Item 1 of the word "August 1" shall be replaced with words "on May 1".

3. Bring in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for ensuring food security and support of domestic agricultural producers and peasant farms in the Kyrgyz Republic" of March 11, 2022 No. 137 the following changes:

Item 1 to state 1) in the following edition:

"1. Establish tax rate on value added (VAT) in the amount of zero (0) percent on leviable deliveries and leviable import concerning goods according to appendix.";

Shall be replaced with words 2) in Item 2 of the word "for use of agricultural holdings" "on property on agricultural holdings";

3) in appendix to the above-stated resolution:

- state the name in the following edition:

"The inventory, liable to the value added tax at the rate zero (0) percent on leviable deliveries and leviable import";

- to add the column "Kod TN VED EAES" of Item 8 with figures "2309 90 9609";

- add with Items 9-15 of the following content:

4. This resolution becomes effective from the date of official publication, except for subitem 1 and 3 of Item 3, which becomes effective since March 20, 2022, and the subitem 2 Items 3, which becomes effective since January 1, 2022.

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