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Approved by the Order of the State Tax Administration under the Government of the Kyrgyz Republic of February 20, 2015, No. 51

Regulations of work of bodies of Tax Service for accounting of forms of the strict accounting of invoices on the value added tax

Chapter 1. General provisions

1. These Regulations of work of bodies of Tax Service for accounting of forms of the strict accounting of invoices on the value added tax (further - Regulations) are developed according to article 282 of the Tax Code of the Kyrgyz Republic and regulate accounting procedures, issues and storages in tax authority of forms of the strict accounting of invoices on the value added tax (further - forms of the invoices VAT).

2. The concepts used in these Regulations are used in the value determined by the legislation of the Kyrgyz Republic.

Chapter 2. Procedure for obtaining and issue by bodies of Tax Service of forms of the invoices VAT

3. The authorized tax authority shall provide timely and in full with forms of the invoices VAT tax authorities.

4. Receipt of forms of the invoices VAT is made:

1) authorized tax authority from the manufacturer;

2) tax authorities from authorized tax authority.

5. Tax authorities shall provide storage, accounting and issue of forms of the invoices VAT to leviable subjects.

6. The officials responsible for storage, accounting, receiving and delivery of forms of the invoices VAT are determined by the order of tax authority. In case of temporary disability or vacation of this official replacement with his other official is provided in the order.

To the official responsible for accounting and issue of forms of the invoices VAT, it is necessary to get access (login and the password) to the automated system on accounting of forms of the invoices VAT, according to Regulations for receipt of access to information systems. In case of dismissal or rotation of the responsible, access to the program is subject to timely closing.

7. Tax authorities shall record timely and in full movements of the received, issued, used, damaged, rejected, lost or stolen forms of leviable subjects according to numbers and series in the automated system on accounting of forms of the invoices VAT.

8. All documents on accounting and issue of forms of the invoices VAT in bodies of Tax Service (the statement of the leviable subject, the request and the decision of tax authority) shall be processed and/or created by tax authorities and authorized tax authority in the automated system on accounting of forms of the invoices VAT.

9. The tax authority shall determine the need for forms of the invoices VAT the forthcoming year and quarter.

10. The need for forms of the invoices VAT is created by tax authorities on the basis of Statements of leviable subjects.

11. The request for receipt of forms of the invoices VAT for the forthcoming period (DOC STI-123) is represented:

1) tax authorities of the city of Bishkek, UKKN Bishkek and Chuy Region, UGNS on control SEZ Bishkek in authorized tax authority monthly to 1 number.

2) other tax authorities in authorized tax authority quarterly to the 10th day of the second month of the current quarter.

12. Issue of forms of the invoices VAT is made based on Decisions on issue of forms of the invoices VAT:

- authorized tax authority (DOC STI-042) to tax authorities;

- tax authority (DOC STI-046) - assessed to subjects.

13 Issue of forms of the invoices VAT by authorized tax authority is made to tax authorities:

- the cities of Bishkek, UKKN on Bishkek and Chuy Region, UGNS on control of subjects of SEZ Bishkek in the quantity which is not exceeding the need for forms of invoices for 1 month at the rate of average monthly quantity of the used sets for the last 6 months.

- by other tax authorities it is performed in the quantity which is not exceeding the need for forms of invoices for 3 months at the rate of average monthly quantity of the used sets for the last 6 months.

14. In case of refusal in issue of forms of the invoices VAT the relevant decision about refusal in issue of forms of the invoices VAT is passed:

1) authorized tax authority (DOC STI-043) to tax authorities;

2) tax authority (DOC STI-047) - to leviable subjects.

15. The decision on issue or on refusal in issue of forms of the invoices VAT are considered and accepted:

- authorized tax authority within 5 working days;

- tax authority within 1 working day.

16. The created Decisions on issue of forms of the invoices VAT (DOC STI-042 and DOC STI-046) are automatically cancelled if within 10 calendar days the responsible of authorized tax authority or tax authority does not make data entry on issue of forms of the invoices VAT according to these Decisions in the automated system of accounting of forms of the invoices VAT.

17. For loss and/or shortage, and also non-compliance with accounting treatment and issue of forms of the invoices VAT to leviable subjects and failure to provide of their proper storage, officials of bodies of Tax Service bear responsibility according to the current legislation of the Kyrgyz Republic.

Chapter 3. Procedure for assignment by tax authority of numbers and series to industry blank forms of the invoices VAT

18. Numbers and series are appropriated to industry forms of the invoices VAT of leviable subjects the forthcoming calendar year by authorized tax authority through tax authorities.

19. After receipt of the Statement of the leviable subject on assignment of series and numbers to industry forms of the invoices VAT (DOC STI-015), tax authority based on the available information and documents, shall study required need of the leviable subject in number of the industry invoice numbers VAT with its actual demand, and also other questions concerning observance by the leviable subject of regulations of the tax legislation on application of industry forms of the invoices VAT.

20. The tax authority till December 5 of the current year, based on the Statement of the leviable subject shall send the Request for assignment of series and numbers to industry forms of the invoices VAT to authorized tax authority (DOC STI-036) with indication of annual requirement

21. The authorized tax authority based on the requests for annual requirement submitted by tax authorities till December 10 of the current year takes out:

- The decision on assignment of series and numbers to industry forms of the invoices VAT (DOC STI-037) with assignment of the corresponding numbers and series to industry blank forms of the invoices VAT; or

- The decision on refusal in assignment of series and numbers to industry forms of the invoices VAT (DOC STI-038), also shall be brought by tax authorities to the attention of leviable subjects.

22. All documents on accounting and assignment of numbers and series to industry blank forms of the invoices VAT (the statement of leviable subjects, the request and the decision of tax authority) shall be timely processed and/or created in tax authorities and authorized tax authority in the automated system on accounting of forms of the invoices VAT.

23. In case of additional requirement for numbers and series of industry forms of the invoices VAT within calendar year, the tax authority considers the arrived application from the leviable subject within 3 working days according to the procedure, provided in Item 19 of these Regulations.

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