of July 14, 2015 No. 491
About approval of forms of tax statements on the value added tax and the excise tax, procedure for their filling and representation
For the purpose of realization of regulations of article 86 of the Tax Code of the Kyrgyz Republic, in view of accession of the Kyrgyz Republic to the Agreement on the Eurasian Economic Union of May 29, 2014, the Government of the Kyrgyz Republic decides:
- report form on the value added tax of FORM STI-062 according to appendix 1;
- procedure for filling and submission of the report on the value added tax according to appendix 2;
- report form on the excise tax of FORM STI-070 according to appendix 3;
- procedure for filling and submission of the report on the excise tax according to appendix 4.
2. Publish this resolution in official mass media.
3. This resolution becomes effective from the date of entry into force of the Treaty of Accession of the Kyrgyz Republic to the Agreement on the Eurasian Economic Union of May 29, 2014.
See the Report form on the value added tax of FORM STI-062 (0.13Mb In original language)
1. This Procedure determines rules of filling of the report on the value added tax (FORM STI-062) containing information on the performed deliveries acquired and the imported material resources, including from state members of the Eurasian Economic Union, and also the amount of the tax liability of the leviable subject, taking into account its branches, representations and other separate divisions.
2. The report on the value added tax (further - the Report on the VAT) is constituted by the leviable subject for calendar month and it is represented in tax authority in the place of tax registration no later than the day following the 25th, following accounting tax period, and the large taxpayer - no later than the last day of the month following accounting tax period.
Note. The leviable subject paying the VAT on the basis of the tax contract submits in tax authority the Report on the VAT in generally established procedure.
3. The report on the VAT consists of the "Report on the Value Added Tax" form (FORM STI-062) and the following appendices to it:
1) appendix 01 "Register of deliveries" (FORM STI-062-001);
2) appendix 02 "The register of the acquired material resources in the Kyrgyz Republic" (FORM STI-062-002);
3) appendix 03 "The register of the imported material resources to the Kyrgyz Republic" (FORM STI-062-003);
4) appendix 04 "The register of deliveries of the taxpayer on the activities performed on the basis of the tax contract" (FORM STI-062-004);
5) appendix 05 "The register of the acquired material resources on the activities performed on the basis of the tax contract" (FORM STI-062-005).
4. If the leviable subject has no indicators for filling any of appendices, such appendix is not filled and it is not represented in tax authority. Only those appendices where there are indicators are applied to the Report on the VAT.
5. In case of non-presentation by the leviable subject in tax authority of the Report on indirect taxes (FORM STI-123), in cell 057 Reports on the VAT are specified figure "0".
6. The indicators specified in the filled appendices are transferred to the corresponding cells of report form on the VAT.
In the absence of indicator, in the corresponding cells figure "0", except as specified, provided by this Procedure is specified.
7. The indicators reflected in cells 102, of 103, of 104, of 107, 201 and 202 Reports on the VAT shall be identical to the data reflected in these cells in appendices.
8. In report cells on the VAT (FORM STI-062) and appendices to it (FORM STI-062-001, 062-002, 062-003, 062-004, 062-005) (further - the Report on the VAT with appendices) containing date (tax period, dates of the statement, delivery, GTD or the invoice on the imported material resources, the payment document on payment of the VAT for import), value is specified in the DD.MM.GGGG format (day, month and year). For example: "15.01.2015".
9. Indicators in the Report on the VAT and are specified in appendices to it in som and tyyyna.
10. The documents confirming assessed and the exempted deliveries acquired in the territory of the Kyrgyz Republic and the material resources, and also VAT amounts, subjects imported on the territory of the Kyrgyz Republic and which are not subject to offsetting are stored at the taxpayer and are not attached to the Report on the VAT. The specified and other documents, the validating calculations and the tax discharges by the taxpayer, are provided to them to the official of body of Tax Service when conducting tax audits.
11. In the Report on the VAT complete surname, name, middle name, post of person which filled in the Report on the VAT are entered. The report on the VAT and appendices to it are filled:
1) the head of the leviable subject are also certified by seal of the leviable subject;
2) confidential person / head of the organization - the representative in case of creation and submission of the Report on the VAT by the tax representative, the representative to represent the interests of the leviable subject based on the power of attorney. The signature is certified by seal of the person/organization, filled in the Report on the VAT.
12. In case of filling of the Report on the VAT with confidential person / head of the organization representative according to the powers specified in the power of attorney in the Report on the VAT the name of the organization representative, complete surname, name, middle name, post of person which filled in the Report on the VAT, details of the power of attorney based on which the tax representation is performed are specified.
13. In cells 901 and 902 Reports on the VAT and appendices to it are specified:
1) acceptance date of the Report on the VAT tax authority;
2) INN of the employee of the tax authority which accepted the Report on the VAT, provided by the leviable subject.
14. The leviable subject presents the report on the VAT in tax authority in the form of the electronic document.
15. The report on the VAT is presented in the form of the electronic document according to the procedure, determined by the Government of the Kyrgyz Republic.
16. The report on the VAT and the appendices to it in the form of the electronic document presented by the leviable subject in tax authority shall conform to requirements of this Procedure.
17. In cell 001 one of the following digital designations corresponding to the status of the report is specified:
1) if the Report on the VAT is given for the first time for calendar month, the status at the report "initial" and value "0" is specified;
2) if earlier for the same tax period the Report on the VAT was already given, but some inaccuracies or errors which are corrected in the submitted Report on the VAT, the status at the report "specified" were found and value "1" is specified;
3) if the Report on the VAT is given in connection with cancellation of registration on the VAT, the status at the report "liquidating" and value "3" is specified.
Note. The report on the VAT submitted by the taxpayer in tax authority with the status "liquidating" can be specified by it.
18. Filling of report cells on the VAT is performed in the following procedure:
1) in cell 102 INN of the leviable subject consisting of fourteen-place digital designations is specified;
2) in cell 103 the complete name (full name) of the leviable subject according to constituent documents or the passport is specified;
3) in cell 104 the code of tax authority in the place of tax registration of the leviable subject consisting of three-digit digital designations and its name is specified;
4) in cell 107 the RCBO code assigned by body of statistics in case of registration of the leviable subject, consisting of eight-digit digital designations is specified;
5) in cell 112 the index of postal department in the place of the actual location of the leviable subject consisting of six-digit digital designations is specified;
6) in cell 113 the name of the settlement in which actually there is leviable subject is specified (the area, the city, the area, the village, the settlement, ait, etc.);
7) in cell 114 the address of the actual place of conducting activities of the leviable subject is specified (the name of the street, residential district, house number, office, the apartment);
8) in cell 115 contact phone number of the leviable subject is specified;
9) in cell 116 the e-mail address of the leviable subject is specified;
10) in cell 201 start date of accounting tax period for the leviable subject, for example, for January, 2015 is specified: "01.01.2015";
11) in cell 202 end date of accounting tax period, for example for January, 2015 is specified: "31.01.2015".
Note. Data on cells 102, of 103, of 104, 107 shall correspond to the database on registration of taxpayers of authorized tax authority.
19. For filling of the Report on the VAT at first it is necessary to fill those appendices to the Report on the VAT on which the leviable subject has indicators.
20. Filling of the Report on the VAT begins with transfer of indicators from the filled appendices and comes to the end with measure calculation of the Report on the VAT.
21. The indicators reflected in cells with 050 on 058, of 069, of 071 Report on the VAT are specified excluding VAT and the sales tax.
22. In cell 050 are specified:
- total cost of the deliveries performed in the territory of the Kyrgyz Republic, assessed at the standard rate;
- the amount of the arrived advance payment before implementation of leviable deliveries (further - advance payment) excluding VAT and the sales tax;
- rateable value of the bad debt compensated in the accounting period on which earlier in case of its write-off the VAT was popular (further - the compensated bad debt);
- the cost of remaining balance of material resources (inventory stocks, fixed assets, intangible assets) in case of cancellation of registration on the VAT;
- rateable value of adjustments of leviable deliveries, and also advance payment amount on which deliveries for accounting tax period were performed.
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