of April 11, 2016 No. 202
About measures for implementation of the delegated state powers by local government bodies in the sphere of tax legal relationship
For the purpose of realization of powers of local government bodies in the sphere of tax legal relationship, according to Articles 52-1, 108, the Government of the Kyrgyz Republic decides 112 and 131 Tax codes of the Kyrgyz Republic:
1. Approve Regulations on procedure of the delegated state powers by local government bodies in the sphere of tax legal relationship according to appendix.
2. Bring in the order of the Government of the Kyrgyz Republic "About approval of the Temporary method of calculation of amount of the transfers provided to local budgets from the republican budget for implementation of the separate delegated state powers" of December 19, 2014 No. 715 the following amendment:
- The list of the state bodies and powers delegated by them to local government bodies, approved by the above-stated resolution:
- add with Item 5 of the following content:
The State Tax Service under the Government of the Kyrgyz Republic
When implementing tax control the obtaining right from the taxpayer of documents on the tax discharge on property, the land tax, tax on the basis of the obligatory patent and tax on the basis of the voluntary patent.
In the remote and remote settlements of the Kyrgyz Republic where there are no organizations of bank, acceptance from taxpayers of cash on account of the tax discharge on property, the land tax, tax on the basis of the obligatory patent, tax on the basis of the voluntary patent.
3. Declare invalid the order of the Government of the Kyrgyz Republic "About measures for implementation of powers by local government bodies in the sphere of tax legal relationship" of July 23, 2014 No. 413.
Approved by the Order of the Government of the Kyrgyz Republic of April 11, 2016 No. 202
1. This Provision determines procedure of the rights and obligations local government bodies (further - local government) in case of delegation of the state powers by it 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 this Provision 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;
delegation of the state powers - transfer by state bodies to local government bodies based on the law or the agreement of the state powers and financial and other resources necessary for their implementation belonging to them;
property - the objects relating to property according to the civil legislation of the Kyrgyz Republic and also the property and non-property rights;
executive body of local self-government - the representative, executive body providing the solution of questions of local value;
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;
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 tax authority - the substandard act adopted by tax authority 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;
accounting registration - the system of measures performed by tax authorities in case of origin, liquidation or change of the location of separate division in case of implementation of activities out of the place of tax registration and also in case of stay and/or registration of objects in other place.
3. Executive bodies of local government in case of delegation of the appropriate state authority by it can perform the following powers in the sphere of tax legal relationship:
- ensuring payment by taxpayers of the local taxes, taxes on the basis of the voluntary and obligatory patent, including with issue of the receipt on the tax discharge in form No. 04 (further - the receipt of form No. 04) according to the procedure, established by the Government of the Kyrgyz Republic, and in the cases provided by Items 8 and 11 of this provision;
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