ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of December 30, 2008 No. 735

About measures for implementation of requirements of Articles 98, 242, 255, 257, 258, 280, 281, 287 and 295 Tax codes of the Kyrgyz Republic and article 11 of the Law of the Kyrgyz Republic "About enforcement of the Tax code of the Kyrgyz Republic"

According to Articles 98, of 242, of 255, of 257, of 258, of 280, of 281, 287 and 295 Tax codes of the Kyrgyz Republic and article 11 of the Law of the Kyrgyz Republic "About enforcement of the Tax code of the Kyrgyz Republic", becoming effective since January 1, 2009, the Government of the Kyrgyz Republic decides:

1. Approve enclosed:

- Regulations on procedure for inspection, compensation and return from the budget of the amount of excess of the value added tax;

- The paragraph third ceased to be valid according to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of 11.03.2022 No. 125

- The paragraph the fourth ceased to be valid according to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of 22.02.2022 No. 94

The paragraph the fifth Item 1 ceased to be valid according to the Order of the Government of the Kyrgyz Republic of 09.11.2011 No. 706

- List of products of baby food;

- List of education guidances, school supplies and scientific publications;

- List of specialized goods for disabled people;

- The list of vaccines and medicines for animals;

- List of mineral fertilizers;

- List of remedies of plants;

- List of types of breeding farm animals;

- List of seed materials;

- The paragraph the fourteenth ceased to be valid according to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of 22.02.2022 No. 94

2. Ceased to be valid according to the Order of the Government of the Kyrgyz Republic of 09.11.2011 No. 706

3. Establish rates of the excise tax on the following excise goods made in the territory of the Kyrgyz Republic and imported on the territory of the Kyrgyz Republic:

paragraph two of ceased to be valid according to the Order of the Government of the Kyrgyz Republic of 26.12.2019 No. 711;

the paragraph third ceased to be valid according to the Order of the Government of the Kyrgyz Republic of 26.12.2019 No. 711;

the paragraph the fourth ceased to be valid according to the Order of the Government of the Kyrgyz Republic of 26.12.2019 No. 711;

- the wine materials classified in goods items of the Commodity Nomenclature of Foreign Economic Activity 220430, in the amount of 4 som/litre;

- the wines classified in goods items of the Commodity Nomenclature of Foreign Economic Activity of 2204 (except 220410 and 220430), 2205, 2206, in the amount of 12 som/litre;

- the beer which is packed up and is not packed up, classified in goods item of the Commodity Nomenclature of Foreign Economic Activity 2203, in the amount of 17 som/litre;

the paragraph of the eighth ceased to be valid according to the Order of the Government of the Kyrgyz Republic of 26.12.2019 No. 711;

the paragraph the ninth ceased to be valid according to the Order of the Government of the Kyrgyz Republic of 26.12.2019 No. 711;

- sparkling wines, including champagne, classified in goods item of the Commodity Nomenclature of Foreign Economic Activity 220410, in the amount of 45 som/litre;

the paragraph the eleventh ceased to be valid according to the Order of the Government of the Kyrgyz Republic of 26.12.2019 No. 711;

- the paragraph the twelfth Item 3 ceased to be valid according to the Order of the Government of the Kyrgyz Republic of 20.05.2015 No. 308

- gasoline, light and average distillates, except for winter diesel fuel, and the other gasolines classified in goods items of TNVED 2710 12 110 1 - 2710 12 900 9, 2710 19 110 0 - 2710 19 150 0, 2710 19 250 0 - 2710 19 290 0, in the amount of 5000 som/ton;

- fuel jet, classified in goods item TNVED 2710192100, in the amount of 0 som/ton;

- the diesel fuel classified in goods items of the Commodity Nomenclature of Foreign Economic Activity 2710 19 310 0 - 2710 19 480 0, 2710 20 110 0 - 2710 20 190 0, in the amount of 400 som/ton;

- the fuel oil classified in goods items of the Commodity Nomenclature of Foreign Economic Activity 2710 19 510 1 - 2710 19 680 9, 2710 20 310 1 - 2710 20 390 9, in the amount of 400 som/ton.

- the average distillates (concerning winter diesel fuel) classified in goods items of the Commodity Nomenclature of Foreign Economic Activity 2710 19 290 0, in the amount of 400 som/ton.

Rate of the excise tax on 1 liter of alcoholic beverage products, fortified drinks, fortified juice and balms are recalculated taking into account content of alcohol in them ethyl, except for other low alcohol drinks, classified in goods item of the Commodity Nomenclature of Foreign Economic Activity 220890, except other tinctures. At the same time base rate is the rate on these products with a strength of 40 percents by volume of alcohol.

3-1. Approve the deposit payment made by importers for ensuring proper use of excise stamps when importing of the marked alcoholic products to the Kyrgyz Republic from state members of the Eurasian Economic Union in the amount of 5 (five) settlement indicators on one liter of alcoholic products. The settlement indicator operating on the first of the corresponding year according to the procedure, established by the legislation of the Kyrgyz Republic is assumed as a basis.

3-2. Establish rates of the excise tax on the following excise goods made in the territory of the Kyrgyz Republic and imported on the territory of the Kyrgyz Republic:

Type of excisable products	Excise rate
	From coming into force of this resolution till December 31, 2019	From January 1 to December 31, 2020	From January 1 to December 31, 2021	From January 1 to December 31, 2022	From January 1 to December 31, 2023
The vodka classified in goods item of the Commodity Nomenclature of Foreign Economic Activity 220860	80 som/litre	100 som/litre	120 som/litre	140 som/litre	160 som/litre
The alcoholic beverage products classified in goods items of the Commodity Nomenclature of Foreign Economic Activity 220830, of 220870, 220890	80 som/litre	100 som/litre	120 som/litre	140 som/litre	160 som/litre
The fortified drinks, fortified juice and balms classified in goods items of the Commodity Nomenclature of Foreign Economic Activity 220840, 220850	80 som/litre	100 som/litre	120 som/litre	140 som/litre	160 som/litre
The low alcohol drinks classified in goods items of the Commodity Nomenclature of Foreign Economic Activity 220890	200 som/litre
The cognacs (except cognac alcohol) classified in goods items of the Commodity Nomenclature of Foreign Economic Activity 2208201200-2208202900, 2208206200-2208208900	60 som/litre	70 som/litre	80 som/litre	90 som/litre	100 som/litre
Alcohol the ethyl not denatured, ethyl alcohol and other spirit tinctures denatured, any concentration, except released to producers or imported by producers for development of vodka, alcoholic beverage products, fortified drinks, fortified juice, balm, wine, in the presence at them is the licenses for the right of their production, and to special consumers within regulations classified in goods item of the Commodity Nomenclature of Foreign Economic Activity of 2207	80 som/litre	100 som/litre	120 som/litre	140 som/litre	160 som/litre

 

4. Ceased to be valid according to the Order of the Government of the Kyrgyz Republic of 09.11.11 No. 706

5. Ceased to be valid according to the Order of the Government of the Kyrgyz Republic of 17.09.2019 No. 482.

6. Ceased to be valid according to the Order of the Government of the Kyrgyz Republic of 17.09.2019 No. 482.

7. To the state committee of the Kyrgyz Republic on taxes and fees to develop and approve form of the accompanying waybill on oil products in a month.

8. Recognize invalid decisions of the Government of the Kyrgyz Republic according to appendix No. 3.

9. This Resolution becomes effective since January 1, 2009.

Approved by the Order of the Government of the Kyrgyz Republic of December 30, 2008 No. 735

Regulations on procedure for inspection, compensation and return from the budget of the amount of excess of the value added tax

Section I. General provisions

Chapter 1. General provisions

This Regulations on procedure for inspection, compensation and return of the amount of excess of the value added tax (further - the Provision) are developed according to article 280 of the Tax Code of the Kyrgyz Republic and regulate the procedure of compensation and return of excess of tax amount on value added on the acquired material resources over tax amount on value added on leviable deliveries (further - the amount of excess of the VAT) for certain tax period; procedures of inspection of the documents submitted by the leviable subject and execution of decisions on compensation and return of the amount of excess of the VAT; the simplified procedure for compensation and VAT return; procedure for preparation of documents, accounting of documents and information necessary in case of consideration of question of provision of the right to return and compensation of the amount of excess of the VAT.

The concepts used in the Provision:

Return - reference of the amount of excess of the VAT on account of payment of other taxes, and also payment of the amount of excess from the budget on the bank account of the leviable subject according to article 279 of the Tax Code of the Kyrgyz Republic.

Compensation:

- reference of the amount of excess of the VAT of the leviable subject according to article 278 of the Tax Code of the Kyrgyz Republic only for payment of its penalty fee and tax sanctions on the value added tax, the value added tax of the following tax period, and also its debt on the VAT for import;

- the paragraph of chapter 6 of 1 ceased to be valid according to the Order of the Government of the Kyrgyz Republic of 03.03.2017 No. 137

The conclusion of "FORM STI-012" - the conclusion about compensation and return of the amount of excess of the VAT on account of payment of tax debt on other types of tax and debt on the VAT for import.

The conclusion of "FORM STI-013" - the conclusion about return of the amount of excess of the VAT from the budget for the bank account of the leviable subject.

Commodity import - the commodity importation on customs area of the Eurasian Economic Union performed according to the customs legislation of the Eurasian Economic Union and/or the legislation of the Kyrgyz Republic in the sphere of customs affairs and also commodity importation on the territory of the Kyrgyz Republic from the territory of other state member of the Eurasian Economic Union.

The commission of authorized tax authority - the commission on compensation and VAT return which structure and the regulations of work affirm authorized tax authority.

Selection criteria - the system of assessment for inclusion in the List of certain leviable subjects approved by the Government of the Kyrgyz Republic.

Inspection - complex of the actions connected with determination of justification of formation of the amount of excess of the VAT.

The list - the list of certain leviable subjects approved by the Government of the Kyrgyz Republic.

The paragraph the fourteenth ceased to be valid according to the Order of the Government of the Kyrgyz Republic of 25.02.2019 No. 88.

Central Committee - Central Treasury of the Ministry of Finance of the Kyrgyz Republic.

Commodity export - commodity exportation from the territory of the Kyrgyz Republic on the territory of state member of the Eurasian Economic Union or out of limits of customs area of the Eurasian Economic Union.

Shipping documents - the international automobile delivery note, the railway way bill, commodity-transport delivery note, delivery note of single sample, the luggage sheet, the post sheet, the luggage receipt, the air waybill, the bill of lading, documents used when moving goods by pipeline transport and on power lines, and other documents used when moving separate types of excise goods, and also accompanying the goods and vehicles when transporting provided by legal acts of the Kyrgyz Republic for transport and the international treaties which came in the procedure established by the law into force which participant is the Kyrgyz Republic; invoices, the specifications, shipping and pack lists, and also other documents confirming data on goods, including the cost of goods, and used according to the international treaties which came in the procedure established by the law into force which participant is the Kyrgyz Republic.

The concepts used in this Provision are treated in the value determined by 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.

Section II. Procedure for compensation and return from the budget of excess of VAT amount for the acquired material resources over VAT amount for leviable deliveries

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