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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"

(as amended on 06-11-2020)

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;

- Regulations on procedure for value added tax return to diplomatic representations, consular establishments of foreign states and representative offices of the international organizations equated to them accredited in the Kyrgyz Republic and also their employees, including members of their families;

- Regulations on procedure for issue and application of brands of the excise duty in the Kyrgyz Republic;

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;

- Temporary procedure for application and administration of deposit payment when importing of the marked alcoholic products from state members of the Eurasian Economic Union.

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

- the gasoline, light and average distillates and 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.

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.

Prime Minister

I. Chudinov

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

Chapter 2. Procedure for compensation of excess of tax amount on value added on the acquired material resources over tax amount on value added on leviable deliveries, except for the deliveries assessed on zero rate

1. In case the tax amount on value added on the acquired material resources (further - the VAT on the acquired material resources) for certain tax period exceeds tax amount on value added on leviable deliveries (further the VAT on leviable deliveries), except for the deliveries assessed on zero rate according to article 279 of the Tax Code of the Kyrgyz Republic (further - the Tax code), the amount of excess of the VAT of the leviable subject is considered in compliance and according to the procedure, provided by articles 278 and 280 of the Tax Code, as follows:

1) the amount of excess of the VAT without statement is compensated by reference on account of payment of its penalty fee and tax sanctions on the VAT;

2) in case of absence of debt on penalty fee and tax sanctions on the VAT, the amount of excess of the VAT without statement belongs on account of payment of the VAT of the following tax period;

3) based on the statement of the established sample (further - the statement) the amount of excess of the VAT is compensated by reference on account of debt repayment on the VAT in case of commodity import (further - the VAT for import).

Reference of the amount of excess of the VAT on account of payment of the forthcoming VAT for import is not allowed.

2. Return of the amount of excess of the VAT for the bank account of the leviable subject formed according to article 278 of the Tax Code of the Kyrgyz Republic is not allowed.

3. The amount of excess of the VAT formed according to article 278 of the Tax Code of the Kyrgyz Republic is not subject to compensation according to any obligations and return on the bank account of the third party.

Chapter 3. Procedure for compensation and return of excess of tax amount on value added on the acquired material resources over tax amount on value added on the deliveries assessed on zero rate

4. The amount of excess of the VAT formed due to the deliveries assessed by zero rate according to Articles 261 - 263 Tax codes, is subject to compensation and return according to articles 279 and 280 of the Tax Code, in the following procedure:

1) the amount of excess of the VAT without statement is compensated by reference on account of payment of its penalty fee and tax sanctions on the VAT;

2) in case of absence of debt on penalty fee and tax sanctions on the VAT the amount of excess of the VAT without statement belongs on account of payment of the VAT of the following tax period;

3) based on the statement the amount of excess of the VAT is subject to return to the account of repayment of its tax debt on other types of tax;

4) ceased to be valid according to the Order of the Government of the Kyrgyz Republic of 25.02.2019 No. 88;

5) in the absence of tax debt and debt on the VAT for import, the amount of excess of the VAT which remained after execution of subitems 1, of 2, 3 presents of Item based on the statement is subject, in case of observance of Items 17, of the 18 and 19 this provision, to return on the bank account of the leviable subject.

5. The amount of excess of the VAT formed according to requirements of article 279 of the Tax Code of the Kyrgyz Republic is not subject to compensation and return according to any obligations of the third party.

Chapter 4. Procedure for compensation of the amount of excess of the VAT on account of payment of penalty fee and financial sanctions on the VAT, and also the VAT of the following tax period

6. Compensation of the amount of excess of the VAT of the leviable subject on account of repayment of its penalty fee and tax sanctions on the VAT is performed by tax authority without statement.

7. Compensation of the amount of excess of the VAT on account of debt on the VAT for import is performed by tax authority according to the statement of the leviable subject. The conclusion is issued based on the certificate of customs authority of availability of debt of the leviable subject or availability of debt in card of personal account of the leviable subject who arose following the results of the report on indirect taxes ("FORM STI-123").

Chapter 5. Procedure for 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

8. The decision on compensation and return of the amount of excess of the VAT of the leviable subject on account of payment of its debt on the VAT for import according to the subitem 3 Items of 1 this provision, payments of its tax debt on other types of tax according to the subitem 3 of item 4 of this provision on the amounts to 500000 (five hundred thousand) som a month on each type of tax is separately counted by tax authority based on its statement, after obligatory carrying out inspection concerning justification of formation of the amount of excess of the VAT, except for the leviable subjects included in the List.

At the same time the tax authority, according to requirements of Item 29 of this provision, conducts examination of the documents submitted by the leviable subject of the copies determined by Item 47 of this provision and stores at itself. Storage, transfer to archive and destruction of such materials are performed according to the legislation of the Kyrgyz Republic.

9. The decision on compensation and return of the amount of excess of the VAT of the leviable subject on account of payment of its tax debt on other types of tax and debt on the VAT for import on the amounts from 500000 (five hundred thousand) som and above in month, except for the leviable subjects included in the List is accepted by authorized tax authority.

For consideration of the specified questions, in authorized tax authority the Commission on compensation and VAT return is formed.

10. The tax authority has the right to make the independent decision on compensation and return of the amount of excess of the VAT irrespective of the amount in month on account of payment of its tax debt on other types of tax and debt on the VAT for import on the leviable subjects included in the List in the presence of the statement and representation by it of the documents specified in Items 37-5, 38 and 39 of this provision without carrying out inspection.

Inspection for the purpose of confirmation of justification of formation of the amount of excess of the VAT of the leviable subjects included in the List is performed during the tax audit held by bodies of Tax Service according to article 100 of the Tax Code.

11. The decision on compensation of the amount of excess of the VAT of the leviable subject on account of payment of its debt on the VAT for import according to the subitem 3 Items of 1 this provision is made only in the absence of penalty fee and tax sanctions on the VAT and tax debt on other types of tax.

12. Based on the statement of the leviable subject the tax authority can make preliminary survey for the purpose of confirmation of justification of formation of the amount of excess of the VAT.

13. The decision on compensation and return of the confirmed amount of excess of the VAT on account of tax debt on other types of tax and debt on the VAT for import is accepted according to Items 8, of the 9 and 10 this provision.

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