RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of July 4, 2024 No. 361

About fuel marking introduction

For the purpose of implementation of requirements of part 1 of article 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 application of fuel marker in the Kyrgyz Republic according to appendix 1.

2. Determine that:

1) since October 1, 2024 fuel marker gasolines the motor, special, light and average distillates, other gasolines and distillates classified in goods items of the Commodity Nomenclature of Foreign Economic Activity 271012110-271012900, 2710191100-2710191500, 2710192500, the diesel fuel classified in goods items of the Commodity Nomenclature of Foreign Economic Activity 2710193100-2710194800, 2710201100-2710201900, and the average distillates (concerning winter diesel fuel) classified in goods item of the Commodity Nomenclature of Foreign Economic Activity 2710192900 are subject to marking;

2) since January 1, 2025 turnover of remaining balance of the unmarked fuel specified in the subitem of 1 this Item is forbidden;

3) taxpayers shall zamarkirovat fuel remaining balance till introduction of prohibition of turnover of unmarked fuel.

3. Bring in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About accounting and goods control in the territory of the Kyrgyz Republic" of April 14, 2022 No. 220 the following changes:

To add 1) with Item 1-1 of the following content:

"1-1. The procedure for application of control seals on oil products affirms authorized tax authority.

Establish deadline of application of control seals on oil products in the territory of the Kyrgyz Republic on December 31, 2024.";

The Regulations on accounting treatment and control of oil and oil products in the territory of the Kyrgyz Republic approved by the above-stated resolution to state 2) in edition according to appendix 2 to this resolution.

4. This resolution is subject to official publication and becomes effective since August 1, 2024.

Appendix 1

to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of July 4, 2024 No. 361

Regulations on procedure for application of fuel marker in the Kyrgyz Republic

Chapter 1. General provisions

1. This Provision is developed according to requirements of article 345 of the Tax Code of the Kyrgyz Republic and determines procedure for marking and turnover of fuel in the territory of the Kyrgyz Republic.

For the purpose of this provision the following concepts are used:

1) the importer - the taxpayer performing import to the territory of the Kyrgyz Republic of the marked fuel;

2) the operator of marking of fuel - the state body and/or the organization with the state ownership ratio determined by the Cabinet of Ministers of the Kyrgyz Republic;

3) the marked products - the gasolines made in the territory of the Kyrgyz Republic and imported on the territory of the Kyrgyz Republic the motor, special, light and average distillates, other gasolines and distillates classified in goods items of the Commodity Nomenclature of Foreign Economic Activity 271012110-271012900, 2710191100-2710191500, 2710192500, the diesel fuel classified in goods items of the Commodity Nomenclature of Foreign Economic Activity 2710193100-2710194800, 2710201100-710201900, and the average distillates (concerning winter diesel fuel) classified in goods item of the Commodity Nomenclature of Foreign Economic Activity 2710192900;

4) fuel marker - the molecular marker getting into the molecular composition of fuel steady against washing away which availability is checked by the special devices having the document of assessment of conformity;

5) the cost of fuel marker - the fuel marking service cost by the operator of marking of fuel taking into account marker cost;

6) body of Tax Service - authorized tax authority and territorial tax authorities;

7) the bank guarantee is commitment letter of the commercial bank of the Kyrgyz Republic acting as the guarantor to pay to body of Tax Service the obligation amount in the amount of the excise tax specified in the bank guarantee of the taxpayer in case of failure to pay the excise tax by the taxpayer up to 40 calendar days from the date of application for receipt of excise stamps, but no later than the 20th following accounting tax period.

The concepts used in this Provision are treated in the value determined by the Tax code of the Kyrgyz Republic and/or the Customs code of the Eurasian Economic Union.

2. To the organizations, shipment and realization of the marked fuel which is not designated by fuel marker, and also import to the territory of the Kyrgyz Republic, transportation, acceptance to the commission or consignment of the marked fuel without fuel marker is forbidden to individual entrepreneurs and physical persons in the territory of the Kyrgyz Republic.

Import (transfer) by physical persons to the territory of the Kyrgyz Republic of the marked fuel which is not designated by fuel marker within the regulations established by the tax legislation of the Kyrgyz Republic is allowed.

3. Fuel marker also the marked products imported on the territory of the Kyrgyz Republic are subject to marking made in the territory of the Kyrgyz Republic.

4. The marked fuel made by the taxpayer for export is not subject to marking by fuel marker when sending for export. Realization in the territory of the Kyrgyz Republic of the fuel which is subject to marking (including acquired on goods exchange basis or with raw materials supplied by the customer use), made in the territory of the Kyrgyz Republic for export and is not designated by fuel marker is forbidden.

5. Availability of fuel marker in the marked fuel is one of necessary conditions for its realization to consumers, transportations on the territory of the Kyrgyz Republic (except the international transit) and storages (except storage by the producer before marking of products according to engineering procedure or storages for export from the territory of the Kyrgyz Republic).

6. Marking of fuel when importing/import on the territory of the Kyrgyz Republic of the marked fuel is performed in the territory determined by authorized tax authority or on completion of engineering procedure of production on manufacturing plant of the marked fuel.

7. Failure of seal of foreign manufacturing plant of oil products when importing oil products without presence of the representative of Tax Service and the operator of marking of fuel is not allowed.

8. Conversion of the marked fuel is not allowed.

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