of July 23, 2014 No. 413
About measures for implementation of powers by local government bodies in the sphere of tax legal relationship
For the purpose of regulation of powers of local government bodies in the sphere of tax legal relationship according to Articles 52-1, 108, 112 and 131 Tax codes of the Kyrgyz Republic, being guided by articles 10 and 17 of the constitutional Law of the Kyrgyz Republic "About the Government of the Kyrgyz Republic", the Government of the Kyrgyz Republic decides:
2. To the Ministry of Economics of the Kyrgyz Republic in three-months time:
- develop and introduce in accordance with the established procedure the bills providing:
entering of the corresponding norm into the Tax code of the Kyrgyz Republic that for the remote and remote settlements in which there are no organizations of banks the tax discharge on property is allowed the land tax and tax on the basis of the patent in executive body of local self-government according to the procedure, established by the Government of the Kyrgyz Republic;
modification and amendments in the Code of the Kyrgyz Republic about the administrative responsibility, regarding determination of local government bodies as bodies (officials), authorized to consider cases on the administrative offenses encroaching on the tax legislation;
responsibility of the officials of local government bodies for failure in duty identified by the Tax code of the Kyrgyz Republic;
- make offers on reduction of decisions of the Government of the Kyrgyz Republic in compliance with the Provisional regulations for procedure of powers local government bodies in the sphere of tax legal relationship approved by Item 1 of this resolution.
3. To the State Tax Service under the Government of the Kyrgyz Republic to take measures for improvement of protective elements of forms of receipts on payment of tax amount for form No. 04.
4. To impose control of execution of this resolution on department of finance and credit policy, department of organizational and inspection work and local self-government of Government office of the Kyrgyz Republic.
Approved by the Order of the Government of the Kyrgyz Republic of July 23, 2014 No. 413
1. These Provisional regulations determine procedure of the rights and obligations local government bodies (further - local government) in the sphere of tax legal relationship: on the property tax, the land tax, taxes on the basis of the voluntary and obligatory patent, carrying out tax control and collection of tax debt.
2. In these Provisional regulations the following terms and determinations are used:
- bank - the financial credit institute performing the activities based on the license granted by National Bank of the Kyrgyz Republic;
- the official of executive body of local government - the official of executive body of local government authorized according to the solution of Chapter ayyl to okmot or the mayor to perform powers in the sphere of tax legal relationship;
- property - the objects relating to property according to the civil legislation of the Kyrgyz Republic and also the property and non-property rights;
- the tax debt recognized by the taxpayer - the outstanding amount of tax debt:
added based on tax statements of the taxpayer;
added based on the decision of body of Tax Service according to the Tax code of the Kyrgyz Republic (further - the Tax code) with which the taxpayer got acquainted and which did not challenge;
added based on the decision of body of Tax Service according to the Tax code concerning which there is judgment about payment of tax debt which took legal effect;
- tax authorities - territorial and/or functional subdivisions of authorized tax authority;
- tax legal relationship - the relations regulated by the Tax code;
- tax registration - entering of information about the taxpayer into the State register of taxpayers of the Kyrgyz Republic;
- shortage - the tax amount which is not paid in time, established by the tax legislation of the Kyrgyz Republic;
- local government body - the representative, executive body providing the solution of questions of local value;
- the patent - the document issued by body of Tax Service or acquired by the taxpayer by means of the payment terminal certifying the right of the taxpayer to implementation of certain type of activity and tax payment on this type of activity and also confirming receipt of the income during time in which the patent was effective;
- the decision of body of Tax Service - the substandard act adopted by body of Tax Service according to the Tax code which can be challenged in authorized tax authority or court;
- the subject - the physical person, the individual entrepreneur, the organization, separate division, permanent organization which are performing economic activity irrespective of their form of business, type of activity, subordination and pattern of ownership and/or having the taxation objects;
- the account - settlement and other bank account on which are enlisted and from which money of the subject can be spent;
- authorized tax authority - the central state body of Tax Service of the Kyrgyz Republic;
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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