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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"

(The last edition from 17-09-2019)

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 voided 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. No. 706 voided according to the Order of the Government of the Kyrgyz Republic of 09.11.2011

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:

- the vodka classified in goods item TNVED 220860, in the amount of 70 som/litre;

- the alcoholic beverage products classified in goods items TNVED 220830, of 220870, 220890 in the amount of 70 som/litre;

- the fortified drinks, fortified juice and balms classified in goods items of the Commodity Nomenclature of Foreign Economic Activity 220840, of 220850, in the amount of 70 som/litre;

- 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 low alcohol drinks classified in goods item of the Commodity Nomenclature of Foreign Economic Activity 220890, in the amount of 70 som/litre;

- the cognacs (except cognac alcohol) classified in goods items of the Commodity Nomenclature of Foreign Economic Activity 2208201200-2208202900, 2208206200-2208208900, in the amount of 52 som/litre;

- sparkling wines, including champagne, classified in goods item of the Commodity Nomenclature of Foreign Economic Activity 220410, in the amount of 45 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 TNVED 2207, in the amount of 70 som/litre;

- the paragraph the twelfth Item 3 voided 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.

4. No. 706 voided according to the Order of the Government of the Kyrgyz Republic of 09.11.11

5. No. 482 voided according to the Order of the Government of the Kyrgyz Republic of 17.09.2019.

6. No. 482 voided according to the Order of the Government of the Kyrgyz Republic of 17.09.2019.

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:

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