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ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of April 7, 2011 No. 144

About approval of provisions and the Procedure on administration of taxes

(as amended on 25-12-2020)

According to the Tax code of the Kyrgyz Republic and the Law of the Kyrgyz Republic "About regulatory legal acts of the Kyrgyz Republic" the Government of the Kyrgyz Republic decides:

1. Approve enclosed:

- Regulations on criteria and procedure for determination of large taxpayers;

- Regulations on procedure for conducting cameral checks by officials of tax authorities on observance by taxpayers of the tax legislation;

- Regulations on order of registration of taxpayers on the value added tax;

- Regulations on procedure for forming and maintaining the State register of taxpayers of the Kyrgyz Republic;

- The paragraph of the sixth ceased to be valid according to the Order of the Government of the Kyrgyz Republic of 22.11.2018 No. 551;

- Regulations on procedure for carrying out control purchase;

- The paragraph of the eighth ceased to be valid according to the Order of the Government of the Kyrgyz Republic of 23.07.2014 No. 415;

- Regulations on procedure for collection of tax debt;

- Regulations on procedure for carrying out and registration of materials of raid tax control;

- Payment procedure of the local taxes and taxes on the basis of the voluntary and obligatory patent in the remote and remote settlements of the Kyrgyz Republic;

- Regulations on procedure for tax registration of taxpayers in the Kyrgyz Republic.

2. Declare invalid the order of the Government of the Kyrgyz Republic "About increase in efficiency of tax administration of large taxpayers" of December 25, 2005 No. 614.

3. Charge to the State Tax Administration to carry out the analysis of the provisions approved by this resolution under the Government of the Kyrgyz Republic and in case of need to submit the corresponding project of regulatory legal act for consideration of the Government of the Kyrgyz Republic.

4. This resolution becomes effective since January 1, 2011.

5. Publish this resolution in official mass media.

Prime Minister

A. Atambayev

Approved by the Order of the Government of the Kyrgyz Republic of April 7, 2011 No. 144

Regulations on criteria and procedure for determination of large taxpayers

Chapter 1. General provisions

2. This Provision is developed for the purpose of ensuring effective control behind completeness of taxation and payments in the budget, observance of the tax legislation and other regulatory legal acts of the Kyrgyz Republic by the business entities included in the list of large taxpayers.

3. This Provision establishes criteria of determination of large taxpayers for the purpose of realization of the provisions of the Tax code of the Kyrgyz Republic which are subject to tax administration by management on control of large taxpayers of the State Tax Administration under the Government of the Kyrgyz Republic without fail (further - UKKN).

4. The concepts used in the Provision:

1) Ceased to be valid according to the Order of the Government of the Kyrgyz Republic of 06.12.2011 No. 749

2) Authorized tax authority - the central state body of Tax Service of the Kyrgyz Republic.

3) Complete tax administration - the procedure for administration including:

- representation by the business entities included in the List of large taxpayers, tax reports, calculations and declarations, balance sheets and appendices to it and also other documents connected with calculation of taxes according to the legislation of the Kyrgyz Republic, in UKKN;

- representation through system of electronic communication (Internet) the business entities included in the List of the large taxpayers, tax reports, calculations and declarations established by the tax legislation of the Kyrgyz Republic in UKKN;

- implementation of UKKN of control and rendering assistance to the business entities included in the List of large taxpayers in timely execution of the requirements established by the tax legislation of the Kyrgyz Republic by them;

- carrying out UKKN of tax audits of the business entities included in the List of large taxpayers.

4) External tax administration - the procedure for administration of tax legal relationship including:

- representation by the business entities included in the List of large taxpayers, tax reports, calculations and declarations, balance sheets and appendices, other data, information and documents established by the tax legislation of the Kyrgyz Republic in tax authority in the place of tax and/or accounting registration;

- implementation by tax authorities of control and rendering assistance to the business entities included in the List of large taxpayers in timely execution of the requirements established by the tax legislation of the Kyrgyz Republic by them;

- carrying out UKKN of tax audits of the business entities included in the List of large taxpayers.

Chapter 2. Selection criteria of large taxpayers

5. The business entities conforming to the following requirements treat large taxpayers:

1) the business entities answering to one of selection criteria of the large taxpayers described in Item 6 of this Chapter;

2) the business entities included in the List of the large taxpayers who are subject to tax administration of UKKN without fail.

6. Selection of large taxpayers for the purpose of inclusion in the List of the business entities who are subject to tax administration of UKKN without fail is performed by the following criteria:

- proceeds from sales of goods, works, services according to the established standards and the chosen accounting method for the last 12 months, constitute:

a) from trading activity - 100, 0 million som and more;

b) for the activities which are not provided by the subitem "an" of this Item - more 50, 0 million som;

- the amount of the taxes accrued and paid for the last 12 months and obligatory payments exceeding 10, 0 million som;

- the cost of own assets (assets minus obligations) exceeding 10, 0 million som.

7. The indicators specified in subitems and) and b), are considered in relation to core activity (the activities exceeding 50% of general view of activities).

8. In case the taxpayer performs several types of activity from which any does not exceed 50% of the total amount of activities, then the indicator for selection is determined by set of amounts of all types of activity in relation to the threshold provided for the business entities who are engaged in trading activity (100, by 0 million som for the last 12 months).

9. For the purpose of measure definition of selection of large taxpayers the following data provided by business entities are used:

- tax declarations, reports and calculations;

- balance sheet and appendices to it;

- data on foreign economic activity;

- data of business entities on the planned expansion of economic activity;

- other data concerning economic activity of business entity including based on information obtained by results of tax audits.

Chapter 3. The list of the large taxpayers who are subject to tax administration of UKKN

10. The business entities who are subject to both complete, and external tax administration from UKKN can be included in the List of large taxpayers.

11. The list of the large taxpayers who are subject to tax administration of UKKN (complete and external), affirms the decision of authorized tax authority.

12. Newly created business entities can be included in the List of large taxpayers if their economic activity has strategic importance for economy of the Kyrgyz Republic.

13. In case of inclusion of business entity in the List of large taxpayers provided by this Provision, the authorized tax authority brings about it to the attention of taxpayers.

14. Determination of the List of large taxpayers, introduction in it of amendments and changes are performed in case of compliance of business entities to the indicators specified in Item 5 of Chapter 2 this provision.

15. In case of the choice and inclusion of the subject in the List of large taxpayers the authorized tax authority makes necessary changes, corrections to plan targets of the relevant divisions on taxation and obligatory payments in the budget.

16. The business entities included in the List of large taxpayers are subject to tax administration of UKKN at least two years irrespective of the subsequent results of their economic activity and indicators which are selection criteria.

17. In case of discrepancy to criteria, such business entities are excluded by authorized tax authority from the List of large taxpayers.

18. The authorized tax authority excludes business entities irrespective of the term of inclusion in this List, in the following cases:

- liquidations of business entity according to the Civil code of the Kyrgyz Republic;

- in case of bankruptcy of business entity according to the Law of the Kyrgyz Republic "About bankruptcy (insolvency)".

Approved by the Order of the Government of the Kyrgyz Republic of April 7, 2011 No. 144

Regulations on procedure for conducting cameral checks by officials of tax authorities on observance by taxpayers of the tax legislation

Chapter 1. General provisions

1. This Provision establishes the single principles of the organization of work of tax authorities on conducting cameral verifications of tax statements of taxpayers (further - cameral check).

2. The purpose of conducting cameral check is control and rendering assistance to the taxpayer in timely and complete execution of requirements of the tax legislation of the Kyrgyz Republic by it.

3. According to regulations of articles 100 and 107 of the Tax Code of the Kyrgyz Republic cameral inspection is carried out directly in the location of body of Tax Service on the basis of tax declarations, calculations and reports (further - tax statements) and accounting records, provided by the taxpayer (in the cases established by the Tax code of the Kyrgyz Republic), and also other documents on activities of the taxpayer which are available for tax authority.

4. When conducting cameral check officials of tax authority according to their service duties shall be guided by the principles of the tax legislation of the Kyrgyz Republic determined by regulations of article 5 of the Tax Code of the Kyrgyz Republic.

Chapter 2. Terms and methods of cameral check

5. Cameral inspection is carried out by the official of tax authority according to its service duties without any special decision of the head of tax authority.

6. When conducting cameral check the official of tax authority has the right to request from additional data at the taxpayer, to obtain explanations, information and documents, the validating calculations and timeliness of tax payment. The taxpayer is not informed on conducting cameral check.

7. When conducting cameral check the official of tax authority uses data of bodies of the state statistics: the reference books, bulletins issued by bodies of the state statistics on regular basis, also this single system of state registration of the rights to real estate, this about registration of vehicles, including tractors, motor boats (water bikes, etc.), self-propelled, technological machines, and also trail cars to them, i.e. all information obtained in writing from the bodies performing registration of the taxation objects.

8. The official of tax authority when conducting cameral check can use the data of the bodies performing registration of the transactions connected with transition of the rights to the taxation objects obtained according to the legislation.

9. The official of tax authority on the basis of the provided tax and accounting records checks:

- correctness of determination of the taxation object according to appendices (in case of their availability);

- correctness of arithmetic calculation of the data reflected in tax statements, proceeding from indicators of the lines and columns provided by the document form (the declaration, calculations and reports);

- justification of the declared transfer of the losses connected with economic activity and other tax deductions, proceeding from the data which are available for tax authority;

- correctness of application by the taxpayer of privilege and rate on taxes and their compliance to the current legislation.

10. At stage of check of correctness of calculation of tax base it is carried out:

- check of logical relationship between separate reporting and settlement indicators, tax base, necessary for calculation;

- check of comparability of reporting indicators to similar indicators of the previous accounting period;

- check of indicators of accounting records and tax statements;

- assessment of the data of accounting and tax statements which are available in tax authority from the point of view of their compliance with the data on financial and economic activities of the taxpayer received from other sources.

11. By results of cameral check, in case of violation identification, the authorized officer of tax authority performing in any form constitutes the reference of cameral check. At the same time, addressed to the head (deputy manager) of tax authority the report approved with the head of department, responsible for conducting cameral tax audits is constituted.

If by results of cameral check the official of tax authority elicits the fact of understating or overestimate of tax amount, and also other mistakes made when filling tax statements, the tax authority in writing informs the taxpayer on the revealed mistakes with the requirement to provide necessary explanations or to make the corresponding corrections within 15 calendar days.

12. The taxpayer representing the specified explanations having the right to provide in addition to tax authority of the statement from registers tax and (or) financial accounting, other documents confirming accuracy of the data, introduced in tax statements.

When conducting cameral checks the official of tax authority has the right to request also in accordance with the established procedure at the taxpayers using the tax benefits, documents confirming the right of taxpayers to these privileges.

13. In case of not elimination by the taxpayer revealed by cameral error checking at the scheduled time, the tax authority has the right to direct the notification according to requirements of articles 82 and 83 of the Tax Code of the Kyrgyz Republic.

At the same time the notification of tax authority is handed to the taxpayer under list or transferred by the different way testimonial of the fact and date of their obtaining by the taxpayer.

In case the notification goes by mail the registered mail, the notification is considered received on the date of receipt or refusal of receipt of the registered mail specified in the receipt on delivery.

14. If the taxpayer independently found not reflection or incomplete reflection of data in the tax statements provided to them, and equally in mistakes which led to understating of the tax amount which is subject to payment he shall make necessary additions and changes to tax statements.

15. The taxpayer who directed to tax authority the application for introduction of amendments and changes in tax statements according to procedure and in the terms provided by the Tax code of the Kyrgyz Republic, and paid missing tax amount and penalty fee to the budget (if the specified application is directed after the expiration of submission of tax statements and payment due date of tax), is exempted from responsibility for violation of rules of creation of tax statements.

16. In case of disagreement of the taxpayer with requirements of tax authority by results of cameral check, the taxpayer has the right to appeal its actions in the procedure established by the legislation.

17. Results of cameral checks can be used by tax authorities for planning and preparation of conducting exit tax audits, including rechecks.

Approved by the Order of the Government of the Kyrgyz Republic of April 7, 2011 No. 144

Regulations on order of registration of taxpayers on the value added tax

Chapter 1. General provisions

1. This Provision determines procedure and conditions of registration and cancellation of registration of taxpayers on the value added tax.

2. Registration, cancellation of registration of taxpayers on the value added tax are made according to requirements of the Section IX of the Tax code of the Kyrgyz Republic (further - the Tax code) according to the procedure, established by this Provision.

3. Requirements of this provision extend to all subjects performing economic activity and which have tax liability on payment in the budget of the value added tax (further - the VAT).

Chapter 2. Order of registration on the VAT

4. Registration of the taxpayer on the VAT is made in the place of tax registration of the subject based on the application for registration submitted by it as taxpayer of the VAT in form (REG STI-001) according to appendix 1 to this Provision.

5. The taxpayer performing economic activity during 12 calendar months following in a row, or during the period constituting less than 12 calendar months following in a row, performing deliveries of goods, works and services which total cost exceeded registration threshold on the VAT shall submit the application for registration as the taxpayer of the VAT within a month after the period in which the total cost of leviable deliveries exceeded registration threshold on the VAT.

6. Registration of the taxpayer on the VAT is performed by means of adoption by tax authority of the decision on registration as taxpayer of the VAT.

7. The tax authority considers the application for registration as taxpayer of the VAT within 10 days from the date of its giving by the taxpayer, passes the relevant decision about registration it as taxpayer of the VAT or about refusal in registration as taxpayer of the VAT with indication of the reasons.

8. The decision of body of Tax Service on registration as taxpayer of the VAT is drawn up in duplicate, certified by the signature of the head and seal of tax authority and issued under list to the taxpayer or his tax representative, with introduction of logging of issue of decisions on registration as taxpayer of the VAT. The decision on registration as taxpayer of the VAT shall be handed to the taxpayer within a month from the date of adoption of the relevant decision of body of Tax Service.

9. If the decision on registration as taxpayer of the VAT registered in voluntary procedure in the specified time is not handed, the tax authority has the right to cancel the decision on registration as taxpayer of the VAT and within 5 working days to notify the taxpayer on the made decision.

10. Registration as taxpayer of the VAT becomes effective from the first day of the month following after month in which the taxpayer submitted the application for registration.

11. The tax authority conducts examination of the taxpayer who submitted voluntarily the registration application as the taxpayer of the VAT, concerning observance of the following conditions by it on:

a) compliance of legal address of the taxpayer specified in the registration information about the taxpayer;

b) availability of rooms in which economic activity is performed;

c) availability of the settlement account in bank;

d) timeliness of submission of tax statements.

By results of inspection by the official of tax authority the statement of inspection of the taxpayer in form according to appendix 2 to this Provision is drawn up.

Chapter 3. Procedure for cancellation of registration on the VAT

12. The bases for cancellation of registration on the VAT are:

1) if rateable value of deliveries of the leviable subject registered as the taxpayer of the VAT did not exceed the size of registration threshold on the VAT for the last 12 months;

2) in case of bankruptcy of the leviable subject registered as the taxpayer of the VAT by liquidation and/or restructuring;

3) in case of the non-presentation by the taxpayer of the reporting under the VAT during 2 calendar months from the date of following behind day when the reporting be provided.

13. In the cases provided by subitems 1 and 2 of Item 12 of this provision, the taxpayer or the special administrator address to tax authority in the place of tax registration with the plea of nullity of registration on the VAT in form (REG STI-003) according to appendix 3 to this Provision.

At the same time the special administrator shall submit the application within 10 calendar days following behind day of the beginning of insolvency proceeding.

14. In the statement the taxpayer or the special administrator specify the basis of cancellation of registration on the VAT.

Shall be enclosed to the application:

- till November 7, 2016 - the registration document on the VAT;

- since November 7, 2016 - the decision of body of Tax Service on registration as taxpayer of the VAT.

15. If the registration document on the VAT and/or the decision of body of Tax Service on registration as taxpayer of the VAT are lost, the taxpayer or the special administrator represents to tax authority the announcement of their loss and recognition invalid, published in the official printing publication.

16. In case of filing of application about cancellation of registration of the taxpayer on the VAT the taxpayer or the special administrator shall provide at the scheduled time final tax statements on the VAT.

17. In the cases provided by subitems 1 and 2 of Item 12 of this provision, the body of Tax Service makes the decision on cancellation of registration on the VAT or on refusal in cancellation of registration on the VAT with indication of the reasons which is handed to the taxpayer personally or goes the registered mail within 5 working days.

18. The tax authority in place of registration constitutes the list of the taxpayers who did not submit reports on the VAT during two calendar months with indication of:

- names of the legal entity or surname, name, middle name of the individual entrepreneur;

- tax ID number of the taxpayer;

- numbers, dates of the decision of body of Tax Service on registration as taxpayer of the VAT;

- the dates of entry into force of registration as taxpayer of the VAT;

- the last tax period of submission of reports on the VAT;

- quantities assigned series and invoice numbers on the VAT on which the taxpayer did not provide the reporting under the VAT.

19. Cancellation of registration on the VAT in the case provided by the subitem 3 of Item 12 of this provision is performed without statement of the taxpayer based on the decision of body of Tax Service.

20. Cancellation of registration of the taxpayer on the VAT becomes effective from acceptance date body of Tax Service of the decision on cancellation of registration of the taxpayer for the VAT.

21. In case of cancellation of registration of the taxpayer on the VAT, including bankruptcy by liquidation and/or restructurings, remaining balance unused it series and the invoice numbers VAT are recognized invalid.

22. Based on the decision on cancellation of registration on the VAT the tax authority makes change to the registration card of the taxpayer in form (FORM STI-025).

23. The list of taxpayers at whom registration on the VAT is cancelled is posted on the open information website of authorized tax authority.

Appendix 1

to Regulations on order of registration of taxpayers on the value added tax

Statement for registration as taxpayer of the value added tax

Приложение 1 к ПП К  от 27.12.2016 г. №702

Appendix 2

to Regulations on order of registration of taxpayers on the value added tax

Form

"___" _________ 20 __ years

Bishkek

Act of inspection

Us

___________________________________________________________________________

________________________________________________________________________________

              (position, full name of the employee of body of Tax Service)

According to Item 6 of article 229 of the Tax Code of the Kyrgyz Republic at presence

________________________________________________________________________________

(Full name of the head, hl. accountant, individual entrepreneur)

control examination is conducted

_________________________________________________

_______________________________________________________________________________,

(name of the taxpayer, INN) at the address

__________________________________________________________

_______________________________________________________________________________,

(name of the city, area, village, street, house No.)

registered in ____________________________________________________________

_______________________________________________________________________________

(name of tax authority)

As a result of control inspection it is established:

______________________________________________________________________________

______________________________________________________________________________

______________________________________________________________________________

______________________________________________________________________________

______________________________________________________________________________

______________________________________________________________________________

______________________________________________________________________________

______________________________________________________________________________

Officials of tax authority: _________________ ______________________

                                                                    (signature)                     (full name)

_________________                      ______________________

(signature)                                              (full name)

Head: _________________        ______________________

                           (signature)                                (full name)

Appendix 3

to Regulations on order of registration of taxpayers on the value added tax

The plea of nullity of registration on the value added tax

Приложение 2 к ПП К  от 27.12.2016 г. №702 

Approved by the Order of the Government of the Kyrgyz Republic of April 7, 2011 No. 144

Regulations on procedure for forming and maintaining the State register of taxpayers of the Kyrgyz Republic

1. General provisions

1. This Provision is developed according to the Tax code of the Kyrgyz Republic and determines the maintaining purposes, the principles of creation, content, procedure for forming and use of the State register of taxpayers of the Kyrgyz Republic (further - the State register).

2. The state register is kept for the purpose of:

- ensuring the state tax accounting of taxpayers;

- implementation of tax control;

- maintaining tax statements.

3. Information containing in the State register belongs to the information resources having the state value.

4. The state register is under construction on the principles:

- completeness and reliability of the data containing in it;

- efficiency of use of the data containing in it for the purpose of implementation of tax control;

- efficiency, the accuracy of information provided from the State register to the users having access to it according to the legislation;

- compatibility with other information resources having the state value and also information exchange with them according to the legislation.

5. The State Tax Service under the Government of the Kyrgyz Republic:

- exercises control of reliability of the data containing in the State register;

- ensures safety of the data containing in the State register, observance of the set mode of storage and access to them according to the legislation of the Kyrgyz Republic.

6. The information about taxpayers containing in the State register is tax secret if other is not established by the Tax code of the Kyrgyz Republic.

2. Contents of the State register

7. The state register shall contain the following information about taxpayers:

7.1. concerning legal entities of the Kyrgyz Republic:

- the name and code of tax authority in which the taxpayer stays on the registry;

- tax ID number of the taxpayer (INN);

- code of the all-republican qualifier of the companies and organizations (RCBO);

- the name of the legal entity with indication of form of business;

- legal address;

- surname, name, middle name of the head, INN, series and passport number, and in case of its absence - other identity document;

- surname, name, middle name of the accountant (chief accountant), INN, series and passport number, and in case of its absence - other identity document;

- data on the branches, representations and other separate divisions which underwent state registration;

- data on opening and closing of accounts in banks and non-bank financial credit institutes in the Kyrgyz Republic and beyond its limits;

- data on founders (participants, owners of property), except open joint stock companies and consumer cooperatives;

- date of the decision on liquidation or reorganization of the legal entity;

7.2. concerning the foreign organizations:

- tax ID number of the taxpayer;

- code of the all-republican qualifier of the companies and organizations (RCBO);

- the name and code of tax authority in which the taxpayer stays on the registry;

- name;

- location (registration);

- data on the size of authorized fund and on founders;

- data on the head and (or) other governing bodies;

- data on opening and closing of accounts in banks and non-bank financial credit institutes (about accounts in the Kyrgyz Republic and about those accounts through which their activities in the Kyrgyz Republic are performed);

7.3. concerning physical persons:

- the name and code of tax authority in which the taxpayer stays on the registry;

- surname, name, middle name;

- passport details, and in case of its absence - other identity document;

- date and year of birth;

- residence;

- phone number;

- data on nationality (citizenship);

- tax ID number of the taxpayer;

- code of the all-republican qualifier of the companies and organizations (RCBO);

- data on opening or closing of accounts in banks (non-bank financial credit institutes);

- date of the decision on the termination of activities of the individual entrepreneur.

3. Maintaining the State register

8. The state register is kept on paper and electronic media.

9. The State Tax Service under the Government of the Kyrgyz Republic performs maintaining the State register by combination of the data transferred by territorial administrations of the State Tax Administration under the Government of the Kyrgyz Republic in single databank if other is not stipulated by the legislation about state registration of legal entities, branches, representations and individual entrepreneurs.

10. The tax authority provides inclusion of data in the State register, updating of data including data on liquidation of the taxpayer.

11. The tax authority enters record in the State register that this taxpayer stopped the activities in the following cases:

11.1. legal entities:

- in case of the activities termination according to the procedure, stipulated by the legislation the Kyrgyz Republic.

The foreign organizations which opened the representations in the territory of the Kyrgyz Republic - not earlier than expiration of permission to opening of the representation got in the Ministry of Foreign Affairs of the Kyrgyz Republic or other authorized body;

11.2. the branches, representations and other separate divisions of legal entities having separate balance and the current (settlement) or other bank account - in case of the activities termination;

11.3. physical persons:

- in case of death;

- in case of departure from the Kyrgyz Republic on the permanent residence and execution by such subject of the tax liabilities concerning the Kyrgyz Republic;

- in case of the termination of business activity.

The foreign citizens and persons without citizenship who are temporarily living in the territory of the Kyrgyz Republic - after the termination of their tax liabilities, but not earlier than expiration of special permission to the occupation right business activity in the Kyrgyz Republic.

12. The exception of the State register of nonresidents is performed in case of the termination of the rights provided by the Tax code of the Kyrgyz Republic concerning the taxation objects, such as the property rights, land use, economic maintaining or operational management and execution of the tax liabilities in the Kyrgyz Republic.

4. Conditional exception of the taxpayer of the State register

13. The conditional exception of the taxpayer of the State register is made if the taxpayer within the last 12 months does not represent the reporting to tax authorities and/or there are other signs testimonial of lack of business activity.

14. The conditional exception of the taxpayer of the State register is made in the absence of tax debt, with preserving tax ID number.

15. In case of conditional exception of the taxpayer of the State register, according to Item 13 of this Chapter, the tax authority makes entry in State the register, the sign as the idle taxpayer is specified.

Approved by the Order of the Government of the Kyrgyz Republic of April 7, 2011 No. 144

Regulations on procedure for offsetting of tax amount on profit and the income tax paid in foreign state

The provision voided according to the Order of the Government of the Kyrgyz Republic of 22.11.2018 No. 551

Approved by the Order of the Government of the Kyrgyz Republic of April 7, 2011 No. 144

Regulations on procedure for carrying out control purchase

Chapter 1. General provisions

1. This Provision is developed according to Item 3 of article 111 of the Tax Code of the Kyrgyz Republic.

2. The control purchase is made by tax authorities only for control of issue of checks to buyers and performed without frequency restriction.

The purpose of carrying out control purchase is establishment of unfair taxpayers regarding observance of requirements of the tax legislation for application of cash registers when implementing cash calculations in case of trading activities or rendering services by means of cash, payment cash cards and checks.

Chapter 2. Procedure for carrying out control purchase

3. For the purpose of carrying out control purchase the instruction on the right of carrying out control purchase is drawn up (appendix 1). The instruction shall be signed by the head or the deputy manager of tax authority, is certified by official stamp and registered in the magazine of registration of instructions.

4. The control purchase is made by tax authorities according to the available information on neprobitiya of checks specific subjects of entrepreneurship, according to claims and petitions from citizens, and also made during raid tax control. When implementing control purchase the statement of control purchase is drawn up (appendix 2).

Tax authorities can attract to implementation of control purchase the impartial persons which are not interested in the result of tax control.

5. The official of tax authority specified in the instruction or the impartial person makes control purchase (purchase of goods, the order of performance of works or rendering services) at the subject of the entrepreneurship specified in the instruction.

6. Upon completion of control purchase, the official of tax authority is shown to person making sales of goods (services), the instruction for acquaintance and the official ID. Further it is necessary to demand from the offtaker (cashier) to punch the report without clearing (H-report) on cash register, to show the book of inspection checks and to count balances in cash in cash desk (cash is recalculated by the responsible person of business entity (the offtaker, the cashier) with own hand). In case of removal of balances in cash on cash desk the room regarding concealment of the amount of the actual money which was not punched (are not brought in the report) on cash desk is examined.

7. Further the official of tax authority draws up in duplicate the statement of removal of balances in cash in cash desk (appendix 3), with foreign currency draws up the statement of removal of balances in cash in foreign currency in cash desk (appendix 4) in which cash registers pokupyurno and is removed the total amount of revenue at the time of check by figures and copy-book. Appendix 1 (2) it is signed by the official of tax authority and the offtaker (cashier) and/or the head of the subject of entrepreneurship. The amount of cash revenue is put down in Item 8 of the act of control purchase.

8. The report without clearing (H-report) is attached to the act of control purchase (further - the Act), indications according to the report without clearing are specified in Item 9 of the Act.

9. If the amount of cash revenue is more, than the amount punched on cash desk in day at the time of check, then surplus is confirmation of non-use of cash register (i.e. not all checks make the way), at the same time in Item 10 of the Act record "surplus in the amount is made..... (figures and copy-book)", at the same time from the offtaker (the cashier, the head of the subject of entrepreneurship) without fail it is required explanatory which is applied to the Act. In case of refusal from giving explanatory, it is necessary to make record about it in the Act.

10. If shortage in cash desk is established, then its amount is reflected in Item 10 of the Act, at the same time also without fail it is required explanatory from the offtaker (the cashier, the head of the subject of entrepreneurship). Shortage availability at the individual entrepreneur does not attract any consequence in law upon the carried-out control purchase as the individual entrepreneur has the right to dispose of the money belonging to it at discretion. If shortage is found in the offtaker (cashier) working under the agreement for the legal entity or the individual entrepreneur, then he bears responsibility to the employer.

11. After removal of balance in cash in cash desk (at the same time the cash desk is checked at once that the excessive amounts of revenue which are not punched on cash desk the missing amounts were not hidden from officials of tax authorities), all starting points of the Act of control purchase are filled: date, time of carrying out control purchase, First name, middle initial, last name officials of body of Tax Service, the individual entrepreneur or the name of the legal entity, the name and the address of outlet (service industry, servicing), First name, middle initial, last name the offtaker (cashier), availability of the employment contract with person making sales of goods (services), INN, type of implementable goods (services), model and serial number of KKM, availability of BSO, the name, quantity, the price and the amount of the purchased goods (services).

12. Officials of tax authority need to verify data of cash registers with the data specified in the registration card of cash registers issued by tax authority.

In the Act it is specified how calculation in case of control purchase was made:

a) using KKM and issue of the check for hands to the buyer;

b) using KKM when the check is beaten out, but is not handed out to the buyer;

c) without application of KKM when KKM available, but is not beaten out on it the check;

d) using KKM when the check is beaten out, but on the smaller amount, than purchase cost (with indication of the amount on which the check is beaten out);

e) using defective KKM.

13. If in points of rendering services in case of cash calculations the receipts, tickets, coupons and other documents of the strict accounting (BSO) registered in tax authorities according to the order of the Government of the Kyrgyz Republic "About some measures for strengthening of the state tax control behind activities of business entities" of November 1, 1996 No. 513, that in this case in Item 6 of the Act are applied entry about it where it is also noted is made, are registered or not the applied forms of receipts in tax authorities.

If during control purchase it is determined that to buyers (clients) of the receipt or other forms of the strict accounting applied when calculating are not written out, handed out or are issued with indication of the amount, it is less paid, then about it it is noted in Item 7 of the Act.

14. In case of creation of the Act it is also necessary to pay attention to availability of price labels to implementable goods (in services industry - availability of price lists for the rendered services, in the sphere of public catering - the menu with indication of the prices of each dish and drinks). Lack of price labels is violation of Item 8 of article 110 of the Tax Code of the Kyrgyz Republic.

15. The cash amounts accepted in payment by the taxpayer (his representative) for inventory items, the works order, rendering services are subject to return to the officials of tax authority who were carrying out control purchase. Inventory items are subject to return to the taxpayer (his representative).

Chapter 3. Registration of result of control purchase

16. The statement of control purchase is drawn up in duplicate, signed by the official of tax authority and person making sales of goods (services). The second copy of the Act under list is handed to person making sales of goods (services).

17. In case of identification of violations when carrying out control purchase from the responsible person of business entity (the offtaker, the cashier) without fail it is required explanatory.

18. In case of refusal the responsible person of business entity (the offtaker, the cashier) from giving explanatory and signatures in the Act, the official of tax authority in the Act makes the record "refused the signature, the second copy is handed", with indication of date and putting down of the signature of the official of tax authority.

After delivery of the second copy of the Act, the official of tax authority makes record about results of control purchase in the book of inspection checks and the book of the cash desk operator.

19. In cases of identification of violations during control purchase, in Item 11 of the Act date, time, tax authority (the name, the address), office (number), First name, middle initial, last name inspectors are specified and to whom (First name, middle initial, last name the employee, department) the subject of entrepreneurship for clarification of circumstances of the revealed violations and taking measures shall be essentially, the list of documents which it shall have in case of itself(himself) is specified.

20. The column "Note" is constituted in case of availability of the additional data revealed during control purchase and also in case of failure to carry out by the head or responsible person of business entity of legal requirements of staff of tax authorities.

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