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The document ceased to be valid since December 26, 2016 according to Item 1 of the Order of the Government of the Kyrgyz Republic of December 12, 2016 No. 654

ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of February 25, 2002 No. 101

About approval of the Regulations on procedure by legal entities and physical persons of separate types of economic activity on the basis of obligatory patenting

(as amended on 17-02-2012)

According to part four of article 39 of the Tax Code of the Kyrgyz Republic, the Government of the Kyrgyz Republic decides:

1. Approve the enclosed Regulations on procedure by legal entities and physical persons of separate types of economic activity on the basis of obligatory patenting.

2. To the Ministry of Finance of the Kyrgyz Republic and State tax authorities under the Ministry of Finance of the Kyrgyz Republic to carry out explanatory work with taxpayers and to provide strict observance of procedure by subordinated tax authorities by legal entities and physical persons of separate types of economic activity on the basis of obligatory patenting.

3. Under the Ministry of Finance of the Kyrgyz Republic by March 1, 2003 based on the reporting information provided by the legal entities and physical persons performing economic activity on patent basis without fail to sum up of the state tax authorities the results of experiment and to provide them to the Government of the Kyrgyz Republic.

4. Publish this resolution in mass media.

5. To impose control over the implementation of this resolution on the Ministry of Finance of the Kyrgyz Republic and department of finance and credit policy of Government office of the Kyrgyz Republic.

Prime Minister

K. Bakiyev

Approved by the Order of the Government of the Kyrgyz Republic of February 25, 2002 No. 101

Regulations on procedure legal entities and physical persons of separate types of economic activity on the basis of obligatory patenting

I. General provisions

1. This Regulations on procedure legal entities and physical persons of separate types of economic activity on the basis of obligatory patenting (further - the Provision) are developed according to part four of article 39 of the Tax Code of the Kyrgyz Republic and based on resolutions of General Court of Jogorku Kenesh of the Kyrgyz Republic of June 29, 2001 З№417-II "About approval of the Procedure for cost determination of the patent for the legal entities and physical persons performing economic activity on patent basis without fail" and of June 29, 2001 З№418-II "About approval of the List of the types of economic activity which are subject to the obligatory taxation on patent basis".

2. The patent - the document issued by Tax Service, certifying payment of the corresponding taxes by legal entities and physical persons in the place of their registration or implementation of economic activity.

3. Legal entities for the branches and structural divisions acquire patents in the location of these branches and structural divisions.

4. The cost of the patent joins all types of tax, except for the land tax, tax on advertizing, collection for garbage removal from the territories of settlements and the real estate tax.

On hired employees business entities instead of calculation and payment of the income tax from the salary shall acquire the patent on everyone working in the amount of three settlement indicators a month.

In case of payment of payment to workers for one-time works (services) in the employment contract (to the contract, I will hire) within their economic activity calculation, deduction and transfer of the income tax in the budget is performed according to requirements of articles 25 and 50 of the Tax Code of the Kyrgyz Republic.

5. The form of the patent is established by the State committee of the Kyrgyz Republic on taxes and fees. Forms of the patent are documents of the strict accounting.

6. Before approval of basic cost of patents by separate types of economic activity the taxation of legal entities and physical persons is made according to the tax legislation of the republic.

7. The legal entities and physical persons which passed to patent system of the taxation without fail shall provide in tax authorities the financial reporting in the forms established by the State committee of the Kyrgyz Republic on taxes and fees.

8. Transition of legal entities and physical persons to patent system of the taxation without fail on one or more types of activity, exempts the taxpayer from submission to tax authorities of tax statements on these types of activity after passing of the corresponding tax audit and final settlement by them with the budget for date of transition to patent system of the taxation.

Example: "A" is engaged in production of industrial output, provides services of sauna and has exchange point (bureau) of currencies.

In this case the business entity in the state tax authorities hands over tax reports, calculations of the declaration only for industrial activity, and on other types of activity (service of sauna and exchange Item / bureau of currencies) he shall acquire the patent separately for each type of activity.

9. Taxpayers - the legal entities and physical persons which passed to patent system of the taxation without fail and for any reason suspended the activities, inform the tax authority which granted the patent on suspension of economic activity.

10. When implementing several types of activity legal entities and physical persons shall record on the types of activity which are not falling under I patent system of the taxation and to pay taxes on these types of activity according to the tax legislation of the Kyrgyz Republic. At the same time the costs estimated in case of cost determination of the patent do not belong on deductions from gross annual income on other types of activity which are not falling to the taxation on patent basis.

If the business entity combines two or more types of economic activity, taxable on patent basis, the cost of the patent is installed on each type of economic activity separately, taking into account minimum admissible regulations for each type of activity.

About one unit of in addition rendered services is considered minimum admissible regulation.

Example: The business entity is engaged in provision of services of sauna and has 2 billiard halls. In each hall on 2 billiard tables and one more billiard table it is installed separately, in sauna. Only 5 billiard tables. Calculation of cost of the patent to business entity in 1 month is made as follows:

- services of sauna of 7500 som. Minimum admissible regulation for sauna 1 billiard table established in sauna is considered. Proceeding from it, calculation of cost for billiards is made for 4 tables.

- 4 billiard tables * 2500 som = 10000 som.

11. The patent is valid only for the territories of the area (city) where it was issued. Transfer of the patent to other person, removal of copies from it is forbidden.

II. Procedure for cost determination of the patent

12. Basic cost of the patent and the list of types of activity are established by the Government of the Kyrgyz Republic and affirm Jogorku Kenesh of the Kyrgyz Republic annually.

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