Approved by the Order of the Ministry of Finance of the Kyrgyz Republic of September 27, 1994 No. 1
The instruction about procedure for calculation and tax discharge on value added
(it is published based on the Laws of the Kyrgyz Republic "About taxes on the companies, associations and the organizations" of December 17, 1991 No. 660-XII, "About modification and amendments in the Law of the Republic Kyrgyzstan "About taxes on the companies, associations and the organizations" of December 17, 1992 No. 1088-XII, "About modification and amendments in the Law of the Kyrgyz Republic "About taxes on the companies, associations and the organizations" of May 8, 1993 No. 1237-XII, "About modification and amendments in the Law of the Kyrgyz Republic "About taxes on the companies and the organizations" of January 13, 1994 No. 1427-XII and of May 25, 1994 No. 1526-XII.)
1. The value added tax represents withdrawal form in the income of the state of the member of the Commonwealth of Independent States of part of net income, proceeding from newly created cost in implementation process of goods, works and services.
2. Taxpayers on value added are all subjects performing economic activity (except for the subjects covered in the Law of the Kyrgyz Republic "About taxes on the population") having the status of the legal entity and irrespective of their organizatsionnopravovy forms types of activity, accessory and patterns of ownership.
Taxpayers on value added are referred to as "companies".
3. The taxation objects are turnovers from sales of goods, the performed works and the rendered services (further - goods (works, services).
4. To turnovers, taxable, belong also:
a) turnovers on sales of goods (works, services) in the company for own consumption on which costs will not belong on costs of production and addresses, and also to the workers.
b) turnovers on sales of goods (works, services) without payment of cost in exchange for other goods (works, services).
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