ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of July 31, 2015 No. 550

About approval of lists of documents during the exporting and commodity import, works, services in the Eurasian Economic Union

According to Chapter 40-1 of the Tax code of the Kyrgyz Republic, 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:

1. Approve:

- The list of the documents confirming the place of delivery of works, services according to appendix 1;

- The list of the documents confirming commodity export according to appendix 2;

- The list of the documents confirming transportation of the exported or imported goods on system of bulk distribution lines from the territory of one state member of the Eurasian Economic Union on the territory of other state member of the Eurasian Economic Union according to appendix 3;

- The list of the documents confirming the international transportation of loads on system of bulk distribution lines from the territory of one state member of the Eurasian Economic Union on the territory of the same or other state member of the Eurasian Economic Union through the territory of the Kyrgyz Republic according to appendix 4;

- The list of the documents confirming the fact of performance of works by the taxpayer of the Kyrgyz Republic on conversion of the raw materials supplied by the customer imported on the territory of the Kyrgyz Republic from the territory of state member of the Eurasian Economic Union with the subsequent export of products of conversion on the territory of the same state member of the Eurasian Economic Union according to appendix 5;

- The list of the documents confirming the fact of performance of works by the taxpayer of the Kyrgyz Republic on conversion of the raw materials supplied by the customer imported on the territory of the Kyrgyz Republic from the territory of one state member of the Eurasian Economic Union with the subsequent export of products of conversion on the territory of other state member of the Eurasian Economic Union according to appendix 6;

- The list of the documents confirming the fact of performance of works by the taxpayer of the Kyrgyz Republic on conversion of the raw materials supplied by the customer imported on the territory of the Kyrgyz Republic from the territory of one state member of the Eurasian Economic Union with the subsequent export of products of conversion on the territory of the state which is not the member of the Eurasian Economic Union according to appendix 7;

- The list of the documents attached to tax statements on the VAT and the excise tax in case of commodity export (performance of works on raw materials supplied by the customer conversion) in state members of the Eurasian Economic Union, according to appendix 8;

- The list of the documents attached to tax statements on indirect taxes in case of commodity import (performance of works on raw materials supplied by the customer conversion) on the territory of the Kyrgyz Republic from the territory of state members of the Eurasian Economic Union, according to appendix 9.

2. To the State Tax Service under the Government of the Kyrgyz Republic to bring the decisions into accord with this resolution.

3. Publish this resolution in official mass media.

4. This resolution becomes effective from the effective date Treaties of Accession of the Kyrgyz Republic to the Agreement on the Eurasian Economic Union of May 29, 2014.

Appendix 1

The list of the documents confirming the place of delivery of works, services

The documents confirming the place of delivery of works, services are:

1) the agreement (contract) for performance of works, rendering services signed between the taxpayer of the Kyrgyz Republic and the taxpayer of state member of the Eurasian Economic Union:

2) the documents confirming the fact of performance of works, rendering services according to requirements of financial accounting in the corresponding state members of the Eurasian Economic Union;

3) documents, stipulated by the legislation Kyrgyz Republic.

Appendix 2

The list of the documents confirming commodity export

1. The documents confirming commodity export are:

1) agreements (agreements) taking into account changes, amendments and appendices to them (further - agreements (agreements) based on which commodity export is performed, in case of leasing of goods - the agreement of finance lease (leasing) or provision of loan in the form of things - agreements (agreements) providing loan in the form of things, agreements (agreements) on production of goods;

2) the statement for commodity importation and payment of indirect taxes with mark of tax authority of state member of the Eurasian Economic Union on which territory goods, about payment of indirect taxes (release or other procedure for execution of the tax liabilities) (on paper in the original or to copies) or the List of statements are imported (on paper or in electronic form with the digital (electronic and digital) signature of the taxpayer);

3) copies of the shipping documents confirming movement of goods from the territory of one state member of the Eurasian Economic Union, on the territory of other state member of the Eurasian Economic Union, certified by seal of the taxpayer;

4) the delivery and acceptance certificate of goods on system of bulk distribution lines or on power lines;

5) the documents confirming receipt of revenue in cash desk or on bank accounts of the taxpayer;

6) agreement (agreement) on the foreign trade goods exchange (barter) transactions;

7) the documents confirming receipt of leasing payment and cash desk or on bank accounts of the taxpayer regarding compensation of original cost of the goods which are leasing objects;

8) confirmation of authorized state body and the field of protection of intellectual property rights about the right to intellectual property item, and also its cost - in case of export of intellectual property item.

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