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RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of July 4, 2024 No. 363

About measures for implementation of requirements of article 146 of the Tax Code of the Kyrgyz Republic

For the purpose of ensuring interaction of bodies of Tax Service with banks, according to article 146 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. Approve the Procedure for provision by banks, payment organizations / operators of payment system of information to bodies of Tax Service according to appendix to this resolution.

2. Determine that banks, the payment organizations / operators of payment system licensed by National Bank of the Kyrgyz Republic shall within 6 months from the moment of approval by authorized tax authority of requirements and formats of electronic interaction to provide integration of information systems with authorized tax authority.

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

Chairman of the Cabinet of Ministers of the Kyrgyz Republic

A. Zhaparov

Appendix

to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of July 4, 2024 No. 363

Procedure for provision by banks, payment organizations / operators of payment system of information to bodies of Tax Service

Chapter 1. General provisions

1. This Procedure determines procedure for provision of information to bodies of Tax Service, and also the requirement to information transferred by banks, the payment organizations / operators of payment system.

2. Participants of exchange of information according to this Procedure are the bodies of Tax Service, banks and the payment organizations / operators of payment system performing the activities according to the tax legislation of the Kyrgyz Republic and the bank law of the Kyrgyz Republic.

3. Exchange of information is performed in paper and/or electronic type.

4. For receipt of information on paper the body of Tax Service sends the written request to the bank on the letterhead of body of Tax Service signed by the head of body of Tax Service or his deputy certified by seal of body of Tax Service.

5. For receipt of information in electronic form the body of Tax Service sends electronic inquiry according to the legislation of the Kyrgyz Republic in the sphere of electronic control by means of information system.

6. With technical capabilities the reply of bank can be created and directed automatically by information system in real time.

7. Exchange of information in electronic form is performed by electronic interaction of banks, payment organizations / operators of payment systems with authorized tax authority according to the procedure and format, the determined authorized tax authority.

8. The direction of one request at the same time to several or all banks operating in the territory of the Kyrgyz Republic is allowed.

9. In cases if information be provided on demand, then the requirements to request established by this Procedure are exhaustive.

10. Banks and the payment organizations / operators of payment system for the purpose of provision of information on effected payments in real time shall provide electronic interaction with authorized tax authority by registration in information system of authorized tax authority and registration of points of calculation.

For the purpose of this Item point of calculation are tools of remote payment methods, QR payments, POS terminals, payment terminals, the identified e-wallets and other peripheral devices, and also any mobile applications provided by payment system.

11. In cases of change of registration these points of calculation or termination of activities of points of calculation banks and the payment organizations / operators of payment system shall make in real time changes to registration parameters or provide removal from registration of points of calculation in information system of authorized tax authority.

Chapter 2. Provision of information on accounts of taxpayers

12. For receipt of information on opening, closing, availability of bank accounts of taxpayers and their numbers the body of Tax Service sends inquiry to bank with indication of full name, tax ID number of the taxpayer and the information required.

13. The bank within three working days from the date of, the receipt of request of body of Tax Service following behind day, shall provide the answer in that form in which the request, with reflection of the information required was received:

1) when opening the account with indication of type, date of opening and account number;

2) in case of account termination with indication of type, closing date and account number according to information storage durations determined by National Bank of the Kyrgyz Republic;

3) in the presence of the account with indication of type and account number.

Chapter 3. Provision of information on transactions of taxpayers

14. If other is not established by this Chapter, for receipt of information on the operations performed on accounts of the organizations and individual entrepreneurs, and also information on current status of their accounts body of Tax Service in cases, stipulated in Article 146 Tax codes of the Kyrgyz Republic sends inquiry and the decision of body of Tax Service on provision of information on the transactions which are carried out on accounts of the organizations and individual entrepreneurs and also on current status of its account on the form established by authorized tax authority.

15. For receipt of information on the operations performed on accounts of the checked physical persons except for of individual entrepreneurs, and also information on current status of their accounts the body of Tax Service sends the written request to bank with indication of full name, personal identification number of physical person and required information with application of a copy of the court resolution which took legal effect.

16. The bank within three working days from the date of, the receipt of request of body of Tax Service following behind day, shall provide the answer in that form in which the request, with reflection of information specified in Item 17 of this Procedure was received.

17. The reply of bank shall contain the following information:

1) details of the account holder;

2) account type;

3) account number;

4) account currency;

5) period of creation of the statement;

6) date of the last account transaction;

7) amount of opening balance and date;

8) transaction dates on the account;

9) purpose of payment (in the presence);

10) the amounts on each transaction on the debit / on the account credit (in the presence);

11) balance after carrying out each transaction (in the presence);

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