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ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of July 27, 2015 No. 533

About approval of conditions of conversion of raw materials supplied by the customer (goods) and procedure for submission of the obligation about import (export) of products of conversion and its execution in the Kyrgyz Republic

For the purpose of realization of regulations of article 282-12 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:

1. Approve:

- conditions of conversion of raw materials supplied by the customer (goods) in the Kyrgyz Republic according to appendix 1;

- procedure for submission of the obligation about import (export) of products of conversion and its execution in the Kyrgyz Republic according to appendix 2.

2. 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.

Prime Minister

T. Sariyev

Appendix 1

Approved by the Order of the Government of the Kyrgyz Republic of July 27, 2015 No. 533

Conditions of conversion of raw materials supplied by the customer (goods) in the Kyrgyz Republic

1. General provisions

1. These Conditions are developed according to article 282-12 of the Tax Code of the Kyrgyz Republic and determine conditions of conversion of the raw materials supplied by the customer (goods) imported on the territory of the Kyrgyz Republic from the territory of state members of the Eurasian Economic Union intended for industrial conversion in the Kyrgyz Republic.

2. In these Conditions the following concepts are used:

1) industrial conversion - use of goods (raw materials and (or) materials) in production for receipt of new goods which classification code according to the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union (further - the CN FEA EEU) differs from commodity code, imported for industrial conversion, at the level of any of the first four signs;

2) the taxpayer - the legal entity or the individual entrepreneur registered in the territory of the Kyrgyz Republic according to the procedure, established by the legislation of the Kyrgyz Republic;

3) authorized state body - the state body pursuing state policy on industry development.

3. Conversion of raw materials supplied by the customer is confirmed by the conclusion of authorized state body about conditions of conversion of goods.

4. The conclusion about conditions of conversion of goods is taken out by authorized state body in case of submission of the following documents by the taxpayer:

1) the statement for issue of the conclusion about conversion conditions (in any form);

2) the copy of the document confirming transaction (the contract, the agreement), appendices and (or) amendments to it certified by the applicant's seal;

3) the copy of the document confirming the name and classification of goods and products of their industrial conversion according to the CN FEA EEU at the level of ten signs, certified by the applicant's seal;

4) the table of calculation of regulations of exit of products of industrial conversion, including transactions on industrial conversion of the goods (based on engineering procedure), methods of their enhancement, methods of identification of goods, and also terms of industrial conversion of goods;

5) copy of the registration document on tax registration;

6) the certificate of tax authority of lack of the tax debt recognized by the taxpayer.

5. The submitted documents are considered by authorized state body within fifteen calendar days. Following the results of consideration the conclusion about conditions of conversion of goods in the form approved by authorized state body is taken out corresponding (positive or negative).

6. The negative conclusion about conditions of conversion of goods is taken out in case:

1) availability of false information in the documents submitted by the applicant for receipt of the conclusion;

2) representations of incomplete document package, stipulated in Item 3 these Conditions.

7. The conclusion about conditions of conversion of goods goes to the taxpayer by the following methods:

1) by mail with the return notification it is also delivered to the last address of implementation by the taxpayer of economic activity or to its last registered address in the Kyrgyz Republic, or to the tax representative of the taxpayer;

2) it is issued to the taxpayer or his tax representative in authorized state body personally under list.

Appendix 2

Approved by the Order of the Government of the Kyrgyz Republic of July 27, 2015, No. 533

Procedure for submission of the obligation about import (export) of products of conversion and its execution in the Kyrgyz Republic

1. General provisions

1. This Procedure is developed according to article 282-12 of the Tax Code of the Kyrgyz Republic and determines procedure for submission of the obligation about import (export) of products of conversion and its execution.

2. In this Procedure the following terms and concepts are used:

1) raw materials supplied by the customer - the raw materials provided for conversion in finished goods with the subsequent return of products;

2) authorized tax authority - the central state body of Tax Service of the Kyrgyz Republic;

3) tax authorities - territorial and/or functional subdivisions of authorized tax authority;

4) conversion of goods - use of goods (raw materials and (or) materials) in production for receipt of new goods which classification code according to the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union (further - the CN FEA EEU) differs from commodity code, imported for industrial conversion, at the level of any of the first four signs;

5) authorized state body - the state body pursuing state policy on industry development.

2. Procedure for submission of the obligation about import of products of conversion

3. When exporting raw materials supplied by the customer for conversion from the territory of the Kyrgyz Republic on the territory of state member of the Eurasian Economic Union the taxpayer performing export of such raw materials supplied by the customer represents to tax authority in the place of tax registration the obligation about import of products of conversion (further - the obligation about import) no later than the 20th following after month in which raw materials supplied by the customer are shipped.

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