RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of July 12, 2022 No. 377

About some questions on value added tax return to diplomatic representations and consular establishments of foreign states in 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. Determine that diplomatic representations and consular establishments of foreign states in the Kyrgyz Republic till December 1, 2022 have the right to file petition for value added tax return according to the international obligations of the Kyrgyz Republic according to supporting documents about payment for goods (works, services) which are made in 2020-2021. The value added tax return is performed at the expense of means of the republican budget.

2. Introduce in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of Articles 67, 330 Tax codes of the Kyrgyz Republic" of March 11, 2022 No. 125, the following changes:

in Regulations on the procedure and terms of return of the value added tax according to the international obligations of the Kyrgyz Republic approved by the above-stated resolution:

- add Item 18 with the paragraph the second the following content:

"For diplomatic representations and consular establishments of foreign states in the Kyrgyz Republic, and also their employees, including the members of their families using the corresponding privileges and immunities by which the value added tax return is performed taking into account the principle of reciprocity and equal share in calculation living together with them documents on payment for goods (works, services) are accepted according to which twelve-monthly term after their payment did not expire.";

- in appendix 4 above of the Provision:

add Item 6 with the paragraph the second the following content:

"For diplomatic representations and consular establishments of foreign states in the Kyrgyz Republic, and also their employees, including the members of their families using the corresponding privileges and immunities by which the value added tax return is performed taking into account the principle of reciprocity and equal share in calculation living together with them documents on payment for goods (works, services) are accepted according to which twelve-monthly term after their payment did not expire.".

3. This resolution becomes effective after seven days from the date of official publication.

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