ORDER OF THE STATE COMMITTEE OF THE KYRGYZ REPUBLIC ON TAXES AND FEES

of December 18, 2008 No. 145

About approval of the Regulations on procedure for application and accounting of the form of the strict reporting of the invoice under the VAT

List of amending documents

According to article 282 of the Tax Code of the Kyrgyz Republic which is becoming effective since January 1, 2009

I order:

1. Approve the enclosed Regulations on procedure for application and accounting of the form of the strict reporting of the invoice under the VAT.

2. Recognize to invalid:

- the order of the State tax authorities under the Government of the Kyrgyz Republic of May 25, 2005 No. 18 "About approval of forms of the invoices VAT for the business entities rendering services of telecommunication, heat power, the electric power, water supply and the sewerage", registered in the Ministry of Justice of the Kyrgyz Republic of June 2, 2005, рег. No. 67-05;

- the order of the State tax authorities under the Government of the Kyrgyz Republic of May 25, 2005 No. 19 "About approval of the Procedure for assignment of numbers and series to the approved forms of invoices for the business entities rendering services of telecommunication, heat power, the electric power, water supply and the sewerage";

- the order of the State committee of the Kyrgyz Republic on taxes and fees of June 30, 2008 No. 62 "About modification of the order of the State tax authorities under the Government of the Kyrgyz Republic of May 25, 2005 No. 18 "About approval of forms of the invoices VAT for the business entities rendering services of telecommunication, heat power, the electric power, water supply and the sewerage", registered in the Ministry of Justice of the Kyrgyz Republic of July 25, 2008, рег. No. 84-08.

3. To management of legislative and methodological work (Atykanova C.O.):

- in accordance with the established procedure to send this order to the Ministry of Justice of the Kyrgyz Republic for state registration;

- notify the Ministry of Justice of the Kyrgyz Republic on source of official publication of this order.

4. To administration (Sarbashev K. B.) provide publication of the order registered in the Ministry of Justice of the Kyrgyz Republic in mass media.

5. This order becomes effective after state registration in the Ministry of Justice of the Kyrgyz Republic and after 15 days from the date of official publication.

6. To department of documentary providing (Mamyrbekova A. Zh.) bring this order to the attention of managements and independent departments of central office of the State committee of the Kyrgyz Republic of taxes and fees and all subordinated tax authorities.

7. To impose control of execution of this order on the vice-chairman Kasymaliyev A. A.

 

 

Approved by the Order of the State committee of the Kyrgyz Republic on taxes and fees of December 18, 2008 No. 145

Regulations on procedure for application and accounting of the form of the strict reporting of the invoice under the VAT

This Provision "About Procedure for Application and Accounting of the Form of the Strict Reporting of the Invoice under the VAT" (further - the Provision) is developed according to article 282 of the Tax Code of the Kyrgyz Republic and determines types, regulates procedures of acquisition, registration, application, accounting and storage by the leviable subject of the Kyrgyz Republic of the form of the strict reporting of the invoice under the value added tax (further - the VAT), and also procedure for their accounting, issue, storage and cash accounting in bodies of Tax Service.

The concepts used in this Provision are used in the value determined in the legislation of the Kyrgyz Republic.

SECTION 1 GENERAL PROVISIONS

Chapter 1 the Leviable subjects applying invoices on the VAT

1.1. The invoice on the VAT is the form of the strict reporting and shall be written out only by the leviable subject registered as the payer of the VAT.

1.2. On the basis of the form of the strict reporting of the invoice under the VAT the VAT amount paid to the supplier for the acquired material resources is determined as the VAT, shown to the buyer for delivery of goods (works, services), and.

1.3. In cases, stipulated in Item 7.1 this provision and payments of the VAT when importing, the tax liability on the VAT is determined without application of the invoice by the VAT.

1.4. The leviable subject shall record acquired material resources and the delivered goods (the performed works, the rendered services) on the basis of the established samples of invoices on the VAT (Appendices No. 1.1 - 1.8), except as specified, provided in Item 7.1 of this provision.

1.5. Requirements of this provision extend to all leviable subjects applying types and forms of invoices on the VATes provided in this Provision.

Chapter 2 Invoice types on the VAT

2.1. Forms of the invoices VAT are subdivided into the following types:

1) for printer filling of the A4 format;

2) for printer filling of the A5 format;

3) for manual filling of the A4 format;

4) for manual filling of the A5 format.

2.2. The invoice set on the VAT consists of 3 copies, except for industry forms of invoices on the VAT:

1) the first copy (original) is issued to the buyer;

2) the second copy (copy) remains at the supplier;

3) the third copy (copy) is represented in tax authority in the place of tax registration of the leviable subject.

2.3. The leviable subjects which are writing out more than 500 sets monthly shall store the third copy of the invoice on the VAT in time, provided for storage of accounting documentation according to the Tax code of the Kyrgyz Republic.

2.4. In case of execution of the invoice on the VAT once at the end of the month, according to Item 7.2 of this provision, the first copy together with the third copy are given in tax authority in the place of tax registration.

2.5. Leviable subjects according to the forms approved by the order of the State committee of the Kyrgyz Republic on taxes and fees of 18.12.2008 No. 143 "About the approval of forms of tax statements on the value added tax, the report on the sales tax, the declaration on the excise tax, calculation of the value added tax which is subject to return from the budget for goods (works, services) acquired by diplomatic representation in the Kyrgyz Republic, the Procedure for their filling and representation, and also their forms of references, statements and decisions", and according to the procedure established by authorized tax authority shall represent to tax authority in place of registration of the reporting under invoices on the VAT:

1) Report on use of forms of invoices on the VAT (DOC STI-018);

2) the Register of the damaged forms of invoices on the VAT (DOC STI-019);

3) the Register of the lost forms of invoices on the VAT (DOC STI-020);

4) the Register of forms of invoices on the VAT with manufacturing defect (DOC STI-021);

5) the Register of invoices on the VAT on leviable deliveries (DOC STI-022);

6) the Register of invoices on the VAT on the material resources acquired in the territory of the Kyrgyz Republic (DOC STI-023);

7) the Register of cargo customs declarations on the goods imported on customs area of the Kyrgyz Republic (DOC STI-024), monthly in the terms established for submission of tax statements on the VAT.

Chapter 3 Special provisions

3.1. The order for production of forms of the invoices VAT is performed by Authorized tax authority by budget funds based on the agreement signed with the winner of the tender according to the Law of the Kyrgyz Republic "About public procurements".

3.2. The order for production of forms of the invoices VAT for large leviable subjects at the expense of their own means is performed by Authorized tax authority based on the agreement (agreement) signed with the manufacturer on the basis of the quarterly applications submitted by large leviable subjects a month before the beginning of quarter. The application form affirms authorized tax authority.

The manufacturer of forms of the invoices VAT for large leviable subjects is determined on the basis of proposals of large subjects. The list of large leviable subjects and samples of forms of invoices on the VATes who are subject to use by them are established by authorized tax authority.

Numbers and series are appropriated to forms of invoices on the VAT for large leviable subjects by authorized tax authority which account is kept in the book of accounting of numbers and series appropriated to large leviable subjects in the form approved by authorized tax authority.

THE SECTION 2 THE PROCEDURE FOR APPLICATION OF THE INVOICE ON THE VAT

Chapter 4 the Procedure for issue by tax authority of forms of invoices on the VAT

4.1. Tax authorities on regions and Bishkek shall provide timely and in full with forms of invoices on the VAT subordinated tax authorities.

4.2. In case of receipt of forms of the strict reporting of invoices under the VAT:

a) authorized tax authority from the manufacturer;

b) tax authorities on regions, Bishkek and Osh (далееУГКНС), Management on control of large taxpayers (further - UKKN) from authorized tax authority;

c) territorial tax authorities from regional tax authorities,

the corresponding record about it in the book of accounting of receipt of forms of invoices on the VAT which form affirms authorized tax authority is made.

4.3. The leviable subject acquires the form of the invoice on the VAT in tax authority in the place of the tax registration.

4.4. For receipt of the form of the invoice on the VAT, leviable subject shall submit to tax authority in the place of tax registration the statement on acquisition of the invoice on the VAT, in the form approved by authorized tax authority.

4.5. The tax authority shall consider the application within 1 day. After entering by the leviable subject into cash desk of tax authority of payment for acquired forms of invoices on the VAT or submission of the payment document confirming transfer or introduction of money for forms into the special account, the tax authority shall issue to the leviable subject forms of invoices on the VAT according to this Provision.

The copy of the payment order or the receipt is given in tax authority.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info