RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of December 16, 2022 No. 687

About measures for implementation of requirements of article 107 of the Tax Code of the Kyrgyz Republic

For the purpose of implementation of article 107 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:

1) form of the Single tax declaration of the physical person replacing or holding the state and municipal position (FORM STI-155), according to appendix 1;

2) procedure for the filling and submission of the Single tax declaration of the physical person replacing or holding the state and municipal position (FORM STI-155), according to appendix 2;

3) the qualifier of the income, expenses, property and obligations of the physical person replacing or holding the state and municipal position according to appendix 3;

4) parameters of summary data on the income, expenses and property of the physical person replacing or holding the state and municipal position and his close relatives / dependents according to appendix 4;

5) regulations on procedure for studying and the basis of carrying out the analysis of the data specified in the Single tax declaration of the physical person replacing or holding the state and municipal position according to appendix 5;

6) procedure for submission of information by state bodies, and local government bodies on the physical persons replacing or holding the state and municipal positions according to appendix 6.

2. Recognize invalid:

1) the order of the Government of the Kyrgyz Republic "About approval of forms of the Single tax declaration, procedure for their filling and representation" of April 30, 2016 No. 228;

2) the order of the Government of the Kyrgyz Republic "About modification of the order of the Government of the Kyrgyz Republic "About approval of forms of the Single tax declaration and procedure for their filling" of April 30, 2016 No. 228" of September 14, 2017 No. 571;

3) the order of the Government of the Kyrgyz Republic "About measures for implementation of requirements of the Law of the Kyrgyz Republic "About declaring of the income, expenses, obligations and property of the persons replacing or holding the state and municipal positions" of January 22, 2018 No. 45;

4) the order of the Government of the Kyrgyz Republic "About modification of some decisions of the Government of the Kyrgyz Republic in the sphere of declaring of the income, expenses, obligations and property" of June 29, 2018 No. 305;

5) the order of the Government of the Kyrgyz Republic "About modification of the order of the Government of the Kyrgyz Republic "About approval of forms of the Single tax declaration and procedure for their filling" of April 30, 2016 No. 228" of December 31, 2018 No. 658;

6) the order of the Government of the Kyrgyz Republic "About modification of some decisions of the Government of the Kyrgyz Republic" of May 31, 2019 No. 258;

7) the order of the Government of the Kyrgyz Republic "About modification of some decisions of the Government of the Kyrgyz Republic" of June 18, 2019 No. 297;

8) the order of the Government of the Kyrgyz Republic "About modification of some decisions of the Government of the Kyrgyz Republic" of January 23, 2020 No. 25;

9) the order of the Government of the Kyrgyz Republic "About modification of some decisions of the Government of the Kyrgyz Republic" of January 29, 2020 No. 42;

10) Items 1-3 and 9 of the order of the Government of the Kyrgyz Republic "About measures for implementation of the Law of the Kyrgyz Republic "About modification of some legal acts of the Kyrgyz Republic concerning stabilization of social and economic situation in connection with force majeure circumstances" of May 8, 2020 No. 241;

11) the order of the Government of the Kyrgyz Republic "About approval of the Procedure and terms of return of the tax amount on value added for import paid when importing raw materials for production of forages for agricultural bird and fish, and the List of goods items of the raw materials used for production of forages for agricultural bird and fish on whom the tax amount on value added for import is subject to return from the budget" of July 9, 2020 No. 374;

12) Item 6 of the order of the Government of the Kyrgyz Republic "About modification of some decisions of the Government of the Kyrgyz Republic in the sphere of control of drugs" of September 4, 2020 No. 470;

13) the order of the Government of the Kyrgyz Republic "About measures for improvement of administration of taxes within implementation of electronic system of fiskalization of tax procedures" of March 16, 2021 No. 95;

14) Items 2 and 3 of the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of requirements of Articles 99, 100, 120, 125, 302 and 324 Tax codes of the Kyrgyz Republic" of February 22, 2022 No. 93.

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

Appendix 1

FORM STI-155

The single tax declaration of the physical person replacing or holding the state and municipal position

See. The single tax declaration of the physical person replacing or holding the state and municipal position

Appendix 2

Procedure for the filling and submission of the Single tax declaration of the physical person replacing or holding the state and municipal position (FORM STI-155)

Chapter 1. General provisions

1. This Procedure determines the rule of filling and submission of the Single tax declaration of the physical person replacing or holding the state and municipal position (FORM STI-155) (further - the Declaration) containing the following information:

a) about payment of the income tax according to the Section VII of the Tax code of the Kyrgyz Republic (further - the Tax code);

b) about economic activity, including possession and/or use of property objects;

c) about confirmation of sources of the income;

d) about the income, expenses and other information on economic activity, including possession and/or use of objects of property of close relatives / dependents.

2. Action of this Procedure extends to the following physical persons:

1) the person borrowing or replacing political, special state position;

2) the person holding or replacing managerial state position;

3) the law enforcement officer, diplomatic services and the serviceman, except for the military personnel undergoing compulsory military service, cadets and students of the highest military educational institutions;

4) the person replacing or holding political and administrative municipal positions;

5) chairman of National Bank of the Kyrgyz Republic and his deputies.

3. The physical person specified in Item 2 presents of the Procedure (further - the Customs applicant) shall constitute and represent the Declaration to tax authority till April 1 of the year following after accounting year.

4. Accounting year the period is:

a) from January 1 to December 31 corresponding year;

b) from the first in which the Customs applicant began to replace or hold the state or municipal position, till December 31 of this year;

c) since January 1 on the last date in which the Customs applicant stopped to replace or hold the state or municipal position.

5. The customs applicant can make changes and/or additions to earlier provided Declaration for accounting year no later than June 30 of the year following after accounting year, except for modification and/or amendment in case of detection of the mistakes leading to change of tax amount, in time, established by the Tax code.

6. The declaration shall contain data on the income, expenses, property and obligations belonging to the Customs applicant, and also his close relatives in the Kyrgyz Republic and beyond its limits, for accounting year and also the bases of receipt of the income and the incurred expenses.

Close relatives are the spouse (spouse), minor children; the persons which are dependent on the Customs applicant or on complete care, or having the right to content from the Customs applicant according to the legislation of the Kyrgyz Republic; full age children, parents, brothers and sisters concerning whom Customs applicants incur finance costs regarding covering of expenses on accommodation, education, health care and other necessary expenses.

7. The form of the Declaration includes the following appendices:

1) appendix 1 "Gross annual income of the physical person replacing or holding the state and municipal position" (FORM STI-155-001);

2) appendix 2 "Calculation of the amount of deduction of contributions to non-state pension fund, and also social and property deduction of the physical person replacing or holding the state and municipal position" (FORM STI-155-002);

3) appendix 3 "Disaggregation of income gained by the physical person replacing or holding the state and municipal position in the form of money (property)" (FORM STI-155-003);

4) appendix 4 "Expenses of the physical person replacing or holding the state and municipal position" (FORM STI-155-004);

5) appendix 5 "The data on real estate of the physical person replacing or holding the state and municipal position" (FORM STI-155-005);

6) appendix 6 "The data on personal estate and obligations of the physical person replacing or holding the state and municipal position" (FORM STI-155-006);

7) appendix 7 "Information on cession of property of the physical person replacing or holding the state and municipal position in the authorized capital / trust management to business entities to which the right to claim, and also participation in non-profit organizations extends" (FORM STI-155-007);

8) appendix 8 "The information about close relatives / dependents of the physical person replacing or holding the state and municipal position" (FORM STI-155-008);

9) appendix 9 "Income gained by the close relative / dependent of the physical person replacing or holding the state and municipal position in the form of money and property" (FORM STI-155-009);

10) appendix 10 "Expenses of the close relative / dependent of the physical person replacing or holding the state and municipal position" (FORM STI-155-010);

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