of January 17, 2025 No. 23
About measures for implementation of requirements of article 430 of the Tax Code of the Kyrgyz Republic
For the purpose of realization of part 3 of article 430 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:
2. To national investments agency in case of the President of the Kyrgyz Republic in two-month time to develop the draft of the resolution of the Cabinet of Ministers of the Kyrgyz Republic providing approval of the Inventory, SEZ exempted from the VAT when exporting from the territory for delivery to other territory of the Kyrgyz Republic including in case of their alienation for benefit of persons which are not subjects of SEZ.
3. To impose control of execution of this resolution on management of control of execution of decisions of the President and the Presidential Administration Cabinet of Ministers of the Kyrgyz Republic.
4. This resolution becomes effective after fifteen days from the date of official publication.
Chairman of the Cabinet of Ministers of the Kyrgyz Republic
A. Kasymaliyev
Appendix
to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of January 17, 2025 No. 23
1. This Procedure establishes the procedure and selection criteria of the goods for inclusion in the Inventory exempted from the value added tax (further - the VAT) when exporting from the territory of the free economic zone (further - SEZ) for delivery to other territory of the Kyrgyz Republic, including in case of their alienation for benefit of persons which are not subjects of SEZ (further - the List).
2. The goods made by the subjects of SEZ performing activities according to requirements imposed by the legislation of the Kyrgyz Republic on free economic zones in the Kyrgyz Republic in case of their export about the territories of SEZ for delivery to other territory of the Kyrgyz Republic corresponding to the criteria provided in Item 5 of this Procedure are included in the List.
3. The goods included in the List are exempted from payment of the VAT since January 1 the year following after year of their inclusion in the List.
4. The concepts used in this Procedure are treated in the value determined by the Law of the Kyrgyz Republic "About free economic zones in the Kyrgyz Republic", the Tax code of the Kyrgyz Republic and/or the international treaties and acts constituting the right of the Eurasian Economic Union regulating customs legal relationship (further - EEU), and other regulatory legal acts of the Kyrgyz Republic.
5. The goods made by subjects of SEZ for inclusion in the Inventory exempted from the VAT when exporting from the territory of SEZ for delivery to other territory of the Kyrgyz Republic including in case of their alienation for benefit of persons which are not subjects of SEZ shall correspond to one of the following criteria:
1) the goods shall be to the interchangeable goods imported (imported including from the EEU countries) on condition of commodity import of more than 80% of all quantity (import substitution);
2) the goods based on domestic developments by provision of the relevant supporting documents from the state authorized body performing ensuring single state policy in the field of protection of intellectual property and development of innovations that the goods are based on domestic developments.
6. The subject of SEZ in case of compliance to one and/or more of the necessary criteria specified in Item 5 of this Procedure having the right to file petition, including in electronic format in general directorate of SEZ annually during the period from June 1 to July 1.
7. Are put to the statement:
1) the copy or electronic form of the certificate on state registration of the legal entity in bodies of the Ministry of Justice of the Kyrgyz Republic;
2) the certificate of lack of tax debt and debt on assignments on social insurance;
3) the reference from customs authority of absence of debt on customs payments and charges.
8. The general directorate of SEZ adopts statements and documents attached to it specified in Item 7 of this Procedure during the period from June 1 to July 1.
9. The general directorate of SEZ annually no later than July 30 provides for consideration in National investments agency in case of the President of the Kyrgyz Republic of the offer on modification of this List with reasons and economic calculations of the adopted statements specified in Item 8 of this Procedure.
10. The national investments agency in case of the President of the Kyrgyz Republic for consideration of the offer on inclusion of goods in the List requests information from the State Tax Administration under the Ministry of Finance of the Kyrgyz Republic, State Customs Service under the Ministry of Finance of the Kyrgyz Republic, National Statistical Committee of the Kyrgyz Republic and other state bodies for the purpose of implementation of the analysis of compliance to the criteria specified in Item 5 of this Procedure.
11. The national investments agency in case of the President of the Kyrgyz Republic within 30 calendar days from the date of receipt of offers on modification of the List notifies general directorate of SEZ on results of consideration of offers with indication of analysis results on compliance of goods to the criteria specified in Item 5 of this Procedure.
12. The general directorate of SEZ notifies business entities of SEZ on results of consideration of the applications within 5 working days from the date of receipt of the notification, the stipulated in Item 11 presents About.
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