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ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of April 12, 2011 No. 155

About approval of the Regulations on procedure for implementation of international treaties and other agreements which participant is the Kyrgyz Republic, regarding exemption of taxes, duties and other payments

(as amended of the Order of the Government of the Kyrgyz Republic of 24.03.2021 No. 113)

For the purpose of realization come in the procedure established by the law into force of international treaties which participant is the Kyrgyz Republic, according to articles 10 and 17 of the constitutional Law of the Kyrgyz Republic "About the Government of the Kyrgyz Republic" deciding the Government of the Kyrgyz Republic:

1. Approve the enclosed Regulations on procedure for implementation of international treaties and other agreements which participant is the Kyrgyz Republic, regarding exemption of taxes, duties and other payments.

2. This Resolution becomes effective since January 1, 2011.

3. Publish this Resolution in official mass media.

Prime Minister

A. Atambayev

Approved by the Order of the Government of the Kyrgyz Republic of April 12, 2011 No. 155

Regulations on procedure for implementation of international treaties and other agreements which participant is the Kyrgyz Republic, regarding exemption of taxes, duties and other payments

1. This Provision determines procedure for implementation of international treaties and other agreements which participant is the Kyrgyz Republic, ratified in the procedure established by the legislation of the Kyrgyz Republic (further - the international agreements and other agreements), the international organizations concluded for the purpose of implementation of activities and projects implementation, regarding regulation of tax and customs legal relationship by tax payment, duties and other payments established by the tax and customs legislation of the Kyrgyz Republic and the customs legislation of the Eurasian Economic Union.

2. The exemption of taxes, duties and other payments regulated by international treaties and other agreements extends to the organizations performing delivery/commodity import, performance of works or rendering services within the project, prime contractors in case of their registration in the tax authorities of the republic, and also on sales offices of projects performing activities under the agreements signed within implementation of international treaties and other agreements.

3. This Provision does not extend to the income tax, the income tax and tax on the income of nonresidents, insurance assignments which are established by the Tax code of the Kyrgyz Republic and the legislation in the sphere of social insurance premiums.

4. This Provision is not applied to deliveries of communication services and utilities (the electric power, gas, radio, the teleantenna, hot and cold water, heating, etc.) to business entities (to the organizations, prime contractors).

5. In cases when exemption of taxes, duties and other payments is provided in international treaties and other agreements or it is specified that the means provided within international treaties and other agreements shall not be used for tax payment, duties and other payments, the taxation is made in the following procedure:

1) delivery of goods by the subcontract organizations, works and services in the territory of the Kyrgyz Republic to prime contractors, and also sales offices of projects, the international consultants in the presence of the relevant agreements and delivery contracts, is exempted from the tax discharge on value added (further - the VAT) and the sales tax;

2) the goods imported at the expense of grant means are exempted from payment of the VAT, the excise tax, customs duties, customs duties for making of customs transactions, in the presence of the external economic transaction on behalf of the organization, sales office of the project, the prime contractor;

3) the goods imported at the expense of borrowing facilities are exempted from payment of the VAT, the excise tax, customs duties for making of customs transactions, and also customs duties in the cases established by the right of the Eurasian Economic Union in the presence of the external economic transaction on behalf of the organization, sales office of the project, the prime contractor.

5-1. Exemption of import customs duty is provided taking into account the customs legislation of the Kyrgyz Republic, acts which are constituting the right of the Eurasian Economic Union, came in the procedure established by the law into force of international treaties which participant is the Kyrgyz Republic.

6. In case it is provided in international treaties and other agreements that taxes, duties and other payments concerning financing of the project will be responsibility of the borrower, or expenses on tax payment, duties and other payments are born by the Government of the Kyrgyz Republic, the taxation is made in the following procedure:

1) the amounts of taxes, duties and other payments are provided in account part of the budget and are paid from budget funds, including cases of prolongation of project deadline when the authorized state body in the sphere of finance confirmed possibility of joint financing of the project;

2) in cases when means are not provided in account part of the budget, the taxation is made according to subitems 1-3 of Item 5 of this provision.

7. The VAT paid or which is subject to payment for the acquired material resources by the subcontract organizations when implementing this delivery to prime contractors is not subject to offsetting, in invoices separately is not allocated and joins in delivery cost, and the sales tax paid for the acquired material resources used for implementation of this delivery joins in delivery cost.

9. The state bodies responsible for projects implementation, annually till December 20 shall represent to authorized state body on carrying out tax and customs policy:

1) lists of the legal entities participating in projects implementation (the prime contractors who won the tender, subcontractors, including the declared amounts of goods, works and services), and also information on project effective periods which in subsequent shall go to tax and customs authorities;

2) copies of international treaties and other agreements;

3) copies of the regulatory legal acts of the Kyrgyz Republic confirming action of international treaties and other agreements;

4) copies of business documents (the contracts signed between the state body responsible for projects implementation and the legal entities participating in projects implementation or enabling their realization, amendments and appendices to such contracts).

The state bodies responsible for projects implementation, within ten working days inform authorized state body on carrying out tax and customs policy on project completion.

10. Authorized state body on carrying out tax and customs policy on the basis of provided information:

1) is created by the list of the projects financed by international financial institutions;

2) sends to tax, customs authorities letters concerning procedure for the taxation of the project for all term of realization.

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