of August 30, 1998 No. 92
About approval of the Guidelines manual for the aid to taxpayers "The local taxes and charges as part of the taxation system of the Kyrgyz Republic"
For the purpose of ensuring unconditional execution of the current legislation on the local taxes and charges and timely replenishment of local budgets
1. Approve the Guidelines manual "Local taxes and charges as part of the taxation system of the Kyrgyz Republic" (for the aid to taxpayers).
2. And Bishkek to provide to chiefs of the state tax authorities on areas bringing the Guidelines manual to taxpayers.
3. To impose control of execution of this order on the first deputy director of the State tax authorities under the Ministry of Finance of the Kyrgyz Republic Satybaldiyev A.
Director of the State Tax Administration
The local taxes and charges are component of the operating taxation system of the Kyrgyz Republic.
The local taxes and charges are understood as obligatory payments in the local budgets made by taxpayers according to the procedure and on the conditions determined by local government bodies - the local keneshes performing the activities in the territory subordinated to them.
The local taxes represent part of system of the taxes levied by regional authorities from legal entities and physical persons in the local budget and used on social and economic requirements of local value.
Local charges are the payments of the citizens, the companies and organizations for partial expense recovery connected with provision of services by it or for provision established by regional authorities according to the legislation of the Kyrgyz Republic of the right to perform certain activities by it. The list of the local taxes and charges is established by the VIII Section of the Tax code. Introduction of other taxes and fees which are not provided by the Tax code, not dopuskayetsya*. (* See article 205 of the Tax Code.)
1.1. Payment procedure of the local taxes and charges
Payers of the local taxes and charges are all business entities, their branches and associations, including foreign, and also the citizens of the Kyrgyz Republic, foreigners and stateless persons performing these or those types of activity in the territory of regional authorities.
The procedure for calculation and payment of the local taxes and charges is determined by local public administrations.
Payment due dates - local government bodies (keneshes).
The taxation objects the local taxes is the income (profit); cost of certain goods (services); the right of taxpayers to the separate types of activity and other objects established by legal acts.
Rates by each type of the local taxes and charges are established by decisions of local government bodies - local keneshes of areas, areas, the cities, ail, but it is not higher than the sizes, established in the Tax code of the Kyrgyz Republic. Establishment of individual rates for certain payers is not allowed if other is not provided by legal acts of the Kyrgyz Republic. The rate is determined, proceeding from volume, cost and other indicators, depending on the taxation object.
Legal entities pay the local taxes and charges according to the procedure of non-cash payments through organizations of banks.
Physical persons bring them cash in Sberbank branches or other organizations to which acceptance of payments from the population is assigned.
Acceptance of these payments by tax authorities not dopuskayetsya*. (* See article 202 of the Tax Code.)
Payment of the local taxes and charges in the relevant budget is made to the 20th following for reporting, except for charges from owners of dogs and for garbage removal who pay till April 1 of the current year once a year; and tax on owners of vehicles which is paid till June 1 of the current year.
The amounts of the local taxes and charges are not deductible from gross annual income and do not belong on the costs connected from it polucheniyem*. (* See articles 87 and 105 of the Tax Code.)
1.2. Responsibility of taxpayers *
(* See Articles 47, 61-69 and 204 Tax codes; the article 346356 ADMINISTRATIVE CODE in edition of October 1, 1998)
Payers of the local taxes and charges bear responsibility for correctness of calculation and timeliness of tax payment in the budget according to requirements of the Tax code and other legal acts.
1.2.1. Responsibility of legal entities
If the tax amount is underestimated and is determined by Tax Service that understating was made intentionally or by forgery, the financial sanction - penalty in the amount of the amount of the underestimated tax is applied to the taxpayer.
If the tax amount is underestimated and is determined by Tax Service that understating was owing to negligence or untimely ensuring with regulating documents, forms of calculations, etc. - penalty in the amount of 50% of the amount of the underestimated tax.
If the tax amount is not paid at the scheduled time, the taxpayer shall pay the percent which are due on this amount for the period from the date of approach of payment till day of the actual tax discharge. The tax is subject to payment in the budget taking into account the added amounts of percent from the moment of initial payment date of tax. The rate of percent is accepted to equal discount rate of National Bank of the Kyrgyz Republic.
If the taxpayer did not pay the added tax amount for the date specified in the notification is applied to it financial sanktsiyashtraf in the amount of 5 percent from outstanding amount of tax for every month during which failure to pay took place, but no more than 10% of outstanding total sum of tax for physical persons and no more than 25% for legal entities.
If the taxpayer is engaged in economic activity, without being registered by Tax Service as the economic actor, the financial sanction - penalty in twofold size of the amount of the taxes which are subject to payment for the entire period of such activities is applied to him.
If the taxpayer interferes with the investigation connected with its tax liability the administrative sanction - penalty in the amount of 5 percent from outstanding amount for every month or part of month during which failure to pay took place is applied to this person. Obstacle to tax investigation the refusal to meet the lawful requirement of Tax Service concerning the verification of documents, reports connected with economic activity and which is under control of this person is considered.
The taxpayer should remember that obligations according to penalties and percent are estimated separately. When filling payment documents the taxpayer shall specify the amount and payment type of the budget (tax, penalty, percent), and also the period for which this payment is made. The main tax amount, then percent on tax and, is paid to the first to the last queue, penalties on tax.
1.2.2. Responsibility of officials of business entities
Officials of business entities (the head, the chief accountant (accountant) and other persons, constantly or the duties which are temporarily fulfilling them) bear administrative, criminal and disciplinary responsibility for violation of the tax legislation.
If the official does not hold, does not collect, does not report or does not pay tax (collection) as appropriate, are imposed administrative penalty in the amount up to 20 minimum monthly salaries.
If the official voluntarily refused understating of tax amount and independently took measures for correction of the allowed violation until detection of such violation by tax authorities, this person cannot be subjected to punishment.
If the official evades from the taxation in the form of concealment (understating) of profit, the income or other taxation objects, the administrative penalty in the amount of five to ten minimum sizes monthly wage platy* is imposed. (* See Art. 346 of KOAP of October 1, 1998)
If the official is guilty of lack of financial accounting or maintaining it with violation of established procedure, of misstatement of accounting reports or their non-presentation, and also in non-presentation of the balances, calculations, declarations and other documents connected with calculation and tax payment and other payments in the budget the administrative penalty from 10 to 20 minimum sizes wage platy* is imposed. (* See Art. 346 of KOAP of October 1, 1998)
If the official is guilty of failure to carry out of legal requirements of the state tax authorities, the administrative penalty from 10 to 20 minimum sizes of the salary is imposed. For the same action made repeatedly within year after application of measures of administrative punishment the administrative penalty from 20 to 50 minimum sizes monthly wage platy* is imposed. (* See Art. 348 of KOAP in edition of October 1, 1998)
For failure to provide of safety of the documents connected with use of cash registers (control tapes) in the procedure established by the law - attracts imposing of administrative penalty on officials from 5 to 10 minimum sizes wage platy*. (* See Art. 349 of KOAP in edition of October 1, 1998)
Violation of procedure for application of cash registers and cash accounting (cash accounting) when implementing cash calculations with the population - attracts imposing of administrative penalty on officials - from 5 to 10 minimum sizes of the salary. The same action made repeatedly within year after application of measures of administrative punishment - attracts imposing of administrative penalty from 10 to 20 minimum sizes wage platy*. (* See Art. 350 of KOAP in edition of October 1, 1998)
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