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ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of April 30, 2016 No. 228

About approval of forms of the Single tax declaration, procedure for their filling and representation

(as amended on 16-03-2021)

For the purpose of enhancement of procedure for submission of tax statements, according to article 92 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:

- form of the Single tax declaration of the physical person which is not performing business activity (FORM STI - 100), according to appendix 1;

- Procedure for filling and submission of the Single tax declaration of the physical person which is not performing business activity (FORM STI - 100), according to appendix 2;

- form of the Single tax declaration of the organization (FORM STI - 101) according to appendix 3;

- Procedure for filling and submission of the Single tax declaration of the organization (FORM STI - 101) according to appendix 4;

- form of the Single tax declaration of the physical person performing business activity (FORM STI - 102), according to appendix 5;

- Procedure for filling and submission of the Single tax declaration of the physical person performing business activity (FORM STI - 102), according to appendix 6;

- form of the Single tax declaration of the physical person which does not have the leviable income (simplified) (FORM STI - 103), according to appendix 7;

- Procedure for filling and submission of the Single tax declaration of the physical person which does not have the leviable income (FORM STI - 103), according to appendix 8.

2. Declare invalid the order of the Government of the Kyrgyz Republic "About approval of forms of the Single tax declaration and procedure for their filling" of May 2, 2014 No. 244.

3. This resolution becomes effective after fifteen days from the date of official publication.

Prime Minister

S. Zheenbekov

Appendix 1

Form of the Single tax declaration of the physical person which is not performing business activity (FORM STI - 100)

See the Form of the Single tax declaration of the physical person which is not performing business activity (FORM STI - 100) (http://base.spinform.ru/ext/228-16-декларация.pdf)

Appendix 2

Procedure for filling and submission of the Single tax declaration of the physical person which is not performing business activity (FORM STI-100)

Chapter 1. General provisions

1. This Procedure determines rules of filling and submission of the Single tax declaration of the physical person which is not performing business activity (FORM STI-100) (further - the Declaration) containing the following information:

a) about payment of the income tax according to the Section VII of the Tax code of the Kyrgyz Republic (further - the Tax code);

b) about submission of financial and other information about economic activity, including possession and/or use of objects of the properties/parcels of land;

c) about confirmation of sources of the income.

2. The physical person is customs applicant (further - the Customs applicant) who shall constitute and represent the Declaration (FORM STI-100) if the Customs applicant is:

a) the citizen of the Kyrgyz Republic, regardless of whether there was he in the territory of the Kyrgyz Republic within accounting year or not, not performing business activity, but at the same time performing one and more types of other economic activity, regardless of, whether this economic activity in the territory of the Kyrgyz Republic or beyond its limits was performed;

b) the foreign citizen or the stateless person - the resident of the Kyrgyz Republic who is not performing business activity, but at the same time performing one and more types of other economic activity regardless of whether this economic activity in the territory of the Kyrgyz Republic or beyond its limits was performed.

Note. The foreign citizen or the stateless person, regardless of residence, performing business activity in the territory of the republic, it shall be registered as the individual entrepreneur, constitute and submit the Declaration of the physical person performing business activity in the FORM STI-102 form.

3. The declaration is constituted for accounting year and it is represented the Customs applicant till April 1 of the year following the accounting period in tax authority at the choice of the Customs applicant: in the place of registration or the actual accommodation.

4. The form of the Declaration includes the following appendices:

a) appendix 1 "Gross annual income" (FORM STI-100-001). In the absence of indicators appendix is not filled and not applied to the Declaration;

b) appendix 2 "The free income and the income taxed at payment source" (FORM STI-100-002). In the absence of indicators appendix is not filled and not applied to the Declaration;

c) appendix 3 "Property tax and land tax" (FORM STI-100-003). This appendix is filled and it is represented if the Customs applicant has property and the parcels of land which are not used in business activity;

d) appendix 4 "Movement of assets" (FORM STI-100-004). This appendix shall be filled by all Customs applicants.

e) appendix 5 "Calculation of the property tax of 1 group" (FORM STI-100-005). In the absence of indicators appendix is not filled and not applied to the Declaration;

e) appendix 6 "Calculation of the property tax 2 groups" (FORM STI-100-006). In the absence of indicators appendix is not filled and not applied to the Declaration;

g) appendix 7 "Calculation of the property tax 4 groups" (FORM STI-100-007). In the absence of indicators appendix is not filled and not applied to the Declaration;

h) appendix 8 "Calculation of the land tax for use of lands of agricultural purpose" (FORM STI-100-008). In the absence of indicators appendix is not filled and not applied to the Declaration;

i) appendix 9 "Calculation of the land tax for use of lands of nonagricultural appointment" (FORM STI-100-009). In the absence of indicators appendix is not filled and not applied to the Declaration.

4-1. In appendix 5 "Calculation of the property tax of 1 group" (FORM STI-100-005), appendix 6 "Calculation of the property tax 2 groups" (FORM STI-100-006), appendix 7 "Calculation of the property tax 4 groups" (FORM STI-100-007), appendix 8 "Calculation of the land tax for use of lands of agricultural purpose" (FORM STI-100-008) and appendix 9 "Calculation of the land tax for use of lands of nonagricultural appointment" (FORM STI-100-009) are specified indicators and the tax liabilities the current calendar year are estimated.

Calculation of tax for the objects of property and/or the parcels of land registered and/or located in different places (areas) is made separately, in the place of tax or accounting registration of the taxpayer, on the single sheet of the specified appendices. Calculation of tax for the objects of property and/or the parcels of land registered and/or located in city boundaries Bishkek is made in the place of tax registration of the taxpayer.

The tax discharge on property and/or the land tax is performed in place of registration or the location of object of property and/or the parcel of land according to articles 332 and 342 of the Tax Code.

5. In the lower part of form of the Declaration the appendices filled with the taxpayer are noted by the sign "X" that will be confirmation of representation of this or that appendix.

Example. The customs applicant Abdyldayev worked in 2013 as hired employee in the organization. Lives in the 4-roomed apartment in the city of Bishkek, the property right to the apartment is registered on the spouse. Other income and objects of property at Abdyldayev' family are absent.

In the Declaration for 2013 Abdyldayev fills and represents:

- form of the Single tax declaration of the physical person which is not performing business activity (FORM STI-100);

- appendix 1 "Gross annual income" (FORM STI-100-001);

- appendix 4 "Movement of assets" (FORM STI-100-004).

6. Information reflected in cells 102, of 103, of 104, 201 and 202 Declarations and also in similar cells of appendices, shall be identical.

7. In the absence of indicators in the corresponding cells of the Declaration and appendices, except for appendices 3, figure "0" is specified. In appendix 3, if after instruction of indicators for the objects of property and the parcels of land which are in property of the Customs applicant there were blank lines, they are crossed out at all length and width by the sign "Z".

8. The documents confirming income acquisition, tax withholding at payment source, the tax discharge by the Customs applicant, and also its right to deduction, privileges and/or exemption of tax are stored at the Customs applicant and are not attached to the Declaration, except for the documents confirming the right to social and property deductions and also offsetting of the income tax amount paid in foreign state.

9. The customs applicant wishing to receive social deduction and/or deduction on payments of non-state pension provision and/or property deduction and/or offsetting of the income tax amount paid in foreign state puts to the Declaration the statement on receipt of deduction with copies of the documents confirming its right to deduction/offsetting. Originals of supporting documents are shown for review to the official of tax authority researching documents of the taxpayer in case of decision about provision of deduction and remain stored with the Customs applicant. The application form is filled in for receipt of social deduction in the DOC STI-162 form.

10. When filling the Declaration the asset cost, except for money, is specified the Customs applicant on the basis of supporting documents, and in case of their absence - at the acting market prices on the basis of independent assessment of the Customs applicant.

11. In the lower part of the Declaration complete name, surname, middle name of person which signed the Declaration are entered. The declaration and appendices to it are signed:

a) The customs applicant - in case of submission of the Declaration independently;

b) one of parents or guardians of minor children and other incapacitated persons;

c) the tax representative Deklaranta to whom Deklarant issues the notarized power of attorney according to article 46 of the Tax Code. In case of creation and submission of the Declaration by the tax representative, representative to represent Deklarant's interests, the Declaration is signed by either Deklarant or confidential person / head of the organization representative according to the powers specified in the power of attorney. In the presence of seal the signature is certified by seal of the person/organization, signed the Declaration.

12. The declaration can be presented in attendance procedure in document type on paper, is sent by mail by the registered mail with the assurance of receipt, and also presented in the form of the electronic document:

a) in case of representation in attendance procedure the Declaration is filled in in duplicate. The official of tax authority fills the corresponding cells, with putting down of the date of receipt of the Declaration, INN of the official who adopted the Declaration and stamp of tax authority. The second copy of the Declaration with mark of tax authority returns to the Customs applicant and remains at it stored;

b) in case of representation by mail the registered mail with the notification Declaration goes to tax authority in duplicate. At the same time:

- the taxpayer receives the notification of mail service on delivery of the registered mail which is confirmation of submission of the Declaration;

- the official of tax authority, in case of receipt of the registered mail of the taxpayer, fills the corresponding cells with putting down of the date of receipt of the Declaration, INN of the official who adopted the Declaration and puts down stamp of tax authority;

- one of Declaration copies (with mark of tax authority) goes to the taxpayer the registered mail with the notification;

c) the declaration is presented in the form of the electronic document according to the procedure, determined by the Government of the Kyrgyz Republic.

Paragraph of the eighth ceased to be valid.

Paragraph ninth ceased to be valid:

paragraph tenth ceased to be valid;

paragraph eleventh ceased to be valid.

The detailed information concerning procedure for submission of the Declaration in the form of the electronic document is posted on the official site of authorized tax authority (www.sti.gov.kg).

Chapter 2. Filling of form of the Single tax declaration of the physical person which is not performing business activity (FORM STI-100)

13. Filling of cell of 001 Declaration is performed as follows:

a) if the Declaration is given for the first time for calendar year, the mark in the form of the sign "X" is put down in cell "Initial";

b) if earlier for the same tax period the Declaration was already given, but some inaccuracies or errors which are corrected in the presented Declaration, mark in the form of the sign "X" were found it is put down in cell "Specified".

14. Filling of cells of the Declaration is performed as follows:

a) in cell 102 INN of the Customs applicant appropriated by Social fund of the Kyrgyz Republic is specified. In case of absence at the Customs applicant of INN and the certificate of social protection the tax authority generates INN according to the regulations established by authorized tax authority;

b) in cell 103 surname, the name, middle name of the Customs applicant according to passport data or certificates of birth are entered;

c) in cell 104 the code and the name of tax authority in the place of submission of the Declaration are specified;

d) in cell 106 series and passport number or certificates of birth of the Customs applicant are specified. In case of absence at the Customs applicant of the passport in cell the word is written "is absent";

e) in cell 107 the country of issue of the passport or certificate of birth of the Customs applicant is specified;

e) in cell 108 the postal index of post office in the place of tax registration of the Customs applicant (registration) is specified;

g) in cell 110 the name of the settlement in the place of tax registration (registration) of the Customs applicant (the area, the city, the area, the village) is specified;

h) in cell 111 the address in the place of tax registration, (registration) of the Customs applicant (the street/residential district, house number, apartments) is specified;

i) in cell 112 the postal index of post office in the place of the actual accommodation of the Customs applicant is specified;

j) in cell 113 the name of the settlement in the place of the actual accommodation of the Customs applicant (the area, the city, the area, the village) is specified;

k) in cell 114 the address (the street/residential district, house number, apartments) of the actual accommodation of the Customs applicant is specified;

l) in cell 115 contact phone number of the Customs applicant is specified;

o) in cell 116 the e-mail address of the Customs applicant is specified if it is available.

Note. Indicators of cells 108, of 110, of 111, of 112, of 113, of 114, 115 and 116 are filled for date of submission of the Declaration.

15. In cell 201 it is specified since what month the tax period for the Customs applicant begins:

a) if the Customs applicant within accounting year continued to perform other economic activity, in this cell the tax period since the beginning of accounting year is specified: "01.01.20 __";

b) if the Customs applicant about accounting year did not perform other economic activity, and in reporting year began to perform it, then in this cell the tax period from the date of the beginning of implementation of other economic activity is specified.

Note. Acquisition of real estate object, parcel of land in the territory of the Kyrgyz Republic, receipt of inheritance from the citizen of the Kyrgyz Republic can be example of the beginning of implementation of other economic activity;

c) if the Customs applicant obtained citizenship or acquired resident status of the Kyrgyz Republic during tax period, then in this cell the tax period from the date of receipt of nationality or acquisition of resident status is specified.

16. In cell 202 end date of tax period is specified:

a) if the Customs applicant within accounting year continued to perform other economic activity, then in this cell the termination of accounting year is specified: "31.12.20 __";

b) if the Customs applicant - the citizen of the Kyrgyz Republic lost nationality of the Kyrgyz Republic in reporting year and left the countries, then in this cell date of loss of nationality is specified;

c) if the Customs applicant - the citizen of the Kyrgyz Republic lost nationality of the Kyrgyz Republic in reporting year, but at the same time continued to live in the Kyrgyz Republic, then in this cell date of the actual departure or the end of accounting year is specified.

17. For filling of the Declaration at first it is necessary to fill those appendices to the Declaration on which the Customs applicant has indicators.

Filling of the Declaration begins with transfer of indicators from the filled appendices and comes to the end with measure calculation of the Declaration.

18. The amount of gross annual income specified in cell of the 199th appendix 1 to this Procedure is transferred to cell 050.

19. In cell 051 the amount of personal deduction in the amount of 6,5 of settlement indicators for every month of tax period is specified.

Note. The customs applicant gaining leviable income has the right to personal deduction which is equal to 6,5 of settlement indicators (6, 5 x 100 som = 650 som) for every month of tax period, regardless of that, it worked or did not work within year, or worked not all months within year. Such deduction for 2013 is equal to 7800 som (650 som x 12 months).

20. In cell 052 deductions are specified dependents of the Customs applicant in the amount of one settlement indicator on each dependent for every month of tax period:

a) if the Customs applicant has dependents, he has the right to specify the deduction amount in the amount of 100 som for every month of tax period for each of them (at most 1200 som a year one) in this cell for what it is necessary to have supporting documents;

b) if dependent for whom the Customs applicant received deduction is the child / the adopted child Deklaranta, as supporting documents serve:

- the certificate about the birth/document on adoption to the child's age of majority. After 18 years dependence is documented;

- the reference from educational institution that the child / the adopted child does not get grant if he studies in this educational institution and its age does not exceed 24 years;

- references on other persons who do not gain any income and live at the expense of means of the Customs applicant. For example, such persons are the parents who are not receiving pension, the wife housewife, persons who are on care. The certificate of dependence can be issued to one of bodies: ayyl to okmot, house management, condominium, quarter committee, housing cooperative, other housing-and-municipal organizations.

Note. If the dependent is dependent on several physical persons, the deduction on the dependent is allowed to be received only to one physical person.

The dependent for the purpose of the taxation the close relative Deklaranta who is living at the expense of its income and not having the income is recognized.

Close relatives the persons who are married according to the family legislation of the Kyrgyz Republic, adoptive parents and adopted guardians and (or) custodians, and also parents, children, full and not full brothers and sisters, grandfathers, grandmothers, grandsons are recognized.

21. In cell 053 the amount of deduction of assignments on the national social insurance is specified. This cell joins the amounts which the employer held from the salary of the worker. Payment of this amount is confirmed by the reference issued by the employer, other subject who paid insurance premiums for the Customs applicant. Persons who are independently paying insurance premiums shall store receipts on payment of insurance premiums.

22. In cell in the 054th settlement way the tax base for provision of deduction on expenses on non-state pension insurance is specified: 054=050 - 051-052-053. The customs applicant who signed the agreement of non-state pension insurance and making payment of fees in non-state pension fund has the right to deductions on these assignments. The amount of the permitted deduction is limited

In 8 percent from the taxable income of the Customs applicant. The customs applicant wishing to receive deduction on effected payments in non-state pension fund applies to the Declaration of the copy of the documents specified in appendix 1 to this Procedure.

Example. The customs applicant Iskakov signed the contract with non-state pension fund. The amount of contributions to this fund paid for accounting year constituted 22000 som. In year to it the salary in the amount of 300000 som is added. The permitted deductions performed by the tax agent-employer for whom the Customs applicant works constituted 37800 som, including:

1) 7800 som - personal deduction in year;

2) 30000 som - the contributions to Social fund of the Kyrgyz Republic withheld by the employer in the amount of 10 percent from accrued payroll.

The tax base for calculation of the income tax amount, without deduction on non-state pension provision and the subsequent deductions, constitutes 262200 som (300000-37800).

It is necessary to calculate 8% of the amount of 262200 som that will constitute 20976 som. This amount serves as restriction of the permitted deduction of the amounts paid by the Customs applicant to non-state pension fund. It means that from the paid 22000 som only 20976 som are deductible.

23. If the Customs applicant made payments in non-state pension fund and wishes to receive deduction on these payments, then:

a) in cell 055 the amount of restriction of deduction on the amount paid by the Customs applicant to non-state pension fund is specified: 055=054х8/100;

b) in cell 056 the actual amount paid by the Customs applicant to non-state pension fund is specified;

c) in cell 057 the arithmetic difference of values of cells is specified: 057=055-056;

d) if value of cell 057 negative, in special cell before cell 057 is specified minus sign "-" and value of cell 055 is transferred to cell 058;

e) if value of cell 057 positive, in special cell before cell the 057th sign is not specified also value of cell 056 is transferred to cell 059;

e) in cell 060 the size of tax base for social deduction is specified:

060=054-058, if the cell 058 is filled;

060=054-059, if the cell 059 is filled.

24. If the Customs applicant does not wish to receive deduction on effected payments or did not make payments in non-state pension fund, then in cells 055, of 056, of 057, 058 and 059 figure "0" is specified and value of cell 054 is transferred to cell 060.

25. Value of cell 060, received according to Items 23 and 24 of this Procedure, forms tax base for determination of the amount of social deduction.

Note. Social deduction is the amount which the Customs applicant spent for face-to-face training and/or training of the dependents which age does not exceed 24 years. It can be payment for day nursery, kindergarten, school, higher educational institution, having the license of authorized state body of the Kyrgyz Republic in education.

Thus, if training of the Customs applicant and/or his dependent happened in the domestic organization which has no license of authorized state body, then the amounts paid to such educational or educational institutions are not deductible.

26. The right to deduction to education is granted in case of submission of the Declaration based on the written application of the Customs applicant and copies of the documents confirming the made expenses, attached to the Declaration according to appendix 2 to this Procedure.

27. At the same time, if the studying dependent is dependent on several physical persons, then the deduction of expenses on its training is allowed to be received only to one physical person.

28. The amount of deductions is limited to 10 percent from the size of tax base which does not include deduction on education and property deduction, and for taxpayers, containing three and more dependents, the amount of deductions is limited to 25 percent from the size of tax base which does not include deduction on education.

29. If the deduction amount on training exceeds the restriction amount, that this excess is not deductible in case of submission of Declarations in the years ahead.

Example 1. The customs applicant Iskakov concerning whom the example in Item 22 presents of the Procedure is given made the decision to increase the educational level and attended three-months courses in Chamber of tax consultants. Iskakov paid training from own means in the amount of 15000 som. The chamber of tax consultants has the license for training granted in accordance with the established procedure by the Ministry of Education and Science of the Kyrgyz Republic. On the example of Item 22 presents of the Procedure the tax base on the income tax of Iskakov taking into account standard deductions constituted 241224 som (262200-20976), from the specified tax base it is necessary to estimate the amount of restriction of the amount of deduction for education. The amount of restriction on social deduction will constitute 24122 som (241224х10%). As Iskakov paid for training the amount in the amount of 15000 som which less than the size of the estimated restriction (24122 som), all amount paid for training is deductible.

Example 2. The customs applicant Iskakov concerning whom the example in Item 22 presents of the Procedure is given within the expired year paid from own means the amount in the amount of 56000 som to the board of trustees of high school and university having the license for training granted in accordance with the established procedure by the Ministry of Education and Science of the Kyrgyz Republic for training of three children who are in dependence which age does not exceed 24 years. On the example of Item 22 presents of the Procedure the tax base on the income tax of Iskakov, taking into account standard deductions constituted 241224 som (262200 - 20976), from the specified tax base it is necessary to estimate the amount of restriction of the amount of deduction for education. The amount of restriction on social deduction will constitute 60306 som (241224 x 25%). As Iskakov paid for training the amount in the amount of 56000 som which less than the size of the estimated restriction (60306 som), all amount paid for training is deductible.

30. If the Customs applicant made payments for education and wishes to receive deduction on these payments, then:

a) in cell in 061 settlement way restriction for social deduction is specified: 061 = 060 x 10/100 or 060 x 25/100;

b) in cell 062 the actual amount paid by the Customs applicant to domestic educational institution is specified;

c) in cell 063 the arithmetic difference of values of cells is specified: 063=061-062;

d) if value of cell 063 negative, in special cell before cell 063 is specified minus sign "-" and value of cell 061 is transferred to cell 064;

e) if value of cell 063 positive, in special cell before cell 063rd minus sign "-" is not specified also value of cell 062 is transferred to cell 065.

31. If the Customs applicant did not make payments for education or does not wish to receive deduction on these payments, then in cells 061, of 062, of 063, 064 and 065 figure "0" is specified.

32. In cell 066 the restriction for property deduction set by the Tax code is specified. The Customs applicant who acquired real residential estate and/or made construction of residential real estate object in the territory of the Kyrgyz Republic can receive this deduction, having obtained mortgage loan. The mortgage loan is granted on the security of that property which is acquired or under construction. The size of the permitted property deduction is limited by the amount of 230000 som a year.

33. The right to property deduction is granted to the Customs applicant owner of the property acquired at the expense of the mortgage loan obtained by it, based on the written application of the Customs applicant and copies of the documents confirming the made expenses and enclosed in case of submission of the Declaration according to appendix 3 to this Procedure.

Example. The customs applicant Iskakov concerning whom the example in Items 22 and 29 of this Procedure is given in January, 2012 obtained mortgage loan in bank on construction of the apartment house in the amount of 1000000 som for the term of 5 years. Under the terms of the contract for mortgage lending the first two years were preferential and the main credit amount were not paid. Therefore in 2012 and 2013 Iskakov paid only interests on the credit in the amount of 150000 som annually.

In case of submission of the Declaration following the results of 2013 the Customs applicant has the right to subtract full amount of the interests paid in 2013 as it is less than set maximum limit of deduction on mortgage loan.

According to data of the examples given in Items 22 and 29 of this Procedure, tax base of the income tax of Iskakov taking into account deduction on education, constituted: 241224 - 15000=226224 som.

Following the results of filling of the Declaration in 2013 accounting year the final tax base of Iskakov for calculation of the income tax to payment will constitute: 226224 - 150000=76224 som. The amount of the accrued income tax will be equal: 76224х10%/100%=7622 som.

Considering that the Customs applicant within accounting year did not submit to accounts department of the employer documents on the contributions to non-state pension fund, the employer as the tax agent, within accounting year paid for the Customs applicant the income tax amount from the tax base estimated only taking into account personal deduction and deduction on compulsory national insurance in the amount of: 262200х10%/100%=26220 som.

The customs applicant Iskakov, having received deductions on expenses on non-state pension provision, on increase in the qualification, and also on interest payment on mortgage loan, reduced the added income tax amount which is subject to payment for 2013 by the amount: 26220-7622=18598 som.

The amount in the amount of 18598 som following the results of delivery of the Declaration will be the amount of overpayment of the Customs applicant Iskakov on the income tax and can be:

- it is used by the Customs applicant for payment of the land tax, the real estate tax, tax on vehicles;

- it is returned to the Customs applicant based on its statement in tax authority in the place of its tax registration, that is registration.

For receipt of the tax refund the Customs applicant encloses copies of the documents confirming the made expenses to the application.

34. If the Customs applicant has the right and wishes to receive property deduction, then:

a) in cell 067 the actual amount of the extinguished percent on mortgage loan is specified;

b) in cell 068 the arithmetic difference of values of cells is specified: 068=066-067;

c) if value of cell 068 negative, in special cell before cell 068 is specified minus sign "-" and value of cell 066 is transferred to cell 069;

d) if value of cell 068 positive, in special cell before cell the 068th minus sign "-" is not specified also value of cell 067 is transferred to cell 070.

35. If the Customs applicant does not wish to receive deduction on effected payments or did not perform interest payment on mortgage loan, in cells 067, of 068, 069 and 070 figure "0" is specified.

36. In cell 071 the full amount of the permitted deductions from tax base of the income tax of the Customs applicant is specified:

071=051+052+053+(058 or 059)+(064 or 065)+(069 or 070).

37. In cell 072 the taxable income of the Customs applicant by results of filling of the Declaration is specified: 072=050-071. Value of cell 072 can be positive or negative, and also is equal to zero:

a) if value negative, then is specified minus sign "-" in the special cell located at the left before cell 072;

b) if value negative or is equal "0", then in cells with 073 on 074 figure "0" is specified;

c) if value turns out positive, then in special cell the sign is not put and performed filling of cells with 073 on 081.

38. In cell 073 the income tax rate according to article 173 of the Tax Code is specified.

39. In cell 074 the income tax amount estimated on formula is specified: (value of cell 072 x value of cell 073)/100 of %.

40. In cell 075 the income tax amount withheld by tax agents (the employer, the subject paying remuneration, interest and other income) for tax period is specified. As confirmation of this amount serves the certificate of the employer/subject paying the income, of paid amount and the amount of the withheld income tax. The income tax amount specified in the reference is reflected in this cell and reduces tax amount to payment.

41. In cell 076 the income tax amount paid by the Customs applicant for tax period independently is specified. Payment of this amount is confirmed by the receipt / the payment order with mark of bank about payment acceptance. These payment documents are stored at the Customs applicant.

42. In cell 077 the income tax amount paid in foreign state and which is subject to offsetting is specified. The tax amount paid by the Customs applicant in foreign state becomes engrossed in reading when calculating the tax liability for the income tax in the presence of the agreement on elimination of the double taxation concluded between the Kyrgyz Republic and foreign state, which became effective in the procedure established by the law if the amount of such income is subject to taxation in foreign state according to agreement regulations. The size of the contributory amounts shall not exceed the amounts of taxes which would be estimated in the Kyrgyz Republic at the rates operating in its territory. Confirmation of the amount of offsetting are:

- the certificate of the amounts of the gained income from sources in foreign state and payment of the income tax certified by tax authority of foreign state;

- the payment documents confirming payment of the income tax.

Note. Information on availability of agreements on avoidance of double taxation can be obtained in tax authority where the Customs applicant will represent the Declaration, and also on the official site of authorized tax authority (http://www.sti.gov.kg/).

Example. The customs applicant gained in the Russian Federation income in the amount, equivalent 100000 som with which on the income tax rate of 13% the income tax in the amount of, equivalent 13000 som was withheld. Not all income tax amount, paid in the Russian Federation but only that its part which would be paid in the Kyrgyz Republic on effective rate of 10%, i.e. 10000 som is subject to offsetting on account of the paid income tax in the Kyrgyz Republic. The amount in the amount of 10000 som reduces the income tax for payment in the Kyrgyz Republic.

43. In cell 078 the remaining balance of the income tax amount in the form of positive, zero or negative arithmetic difference between the amounts specified in cells is specified: 078=074-075-076-077. Negative value of cell 078 specifies that the Customs applicant has the right to return of part of earlier withheld or paid income tax. In special cell before cell 078 the minus sign is specified "-". Value of cell 078, equal "0", specifies that by results of filling of the Declaration the tax liabilities of the Customs applicant before the budget are fulfilled. Positive value of cell 078 specifies that the Customs applicant shall perform surcharge on the tax liability on the income tax for accounting year.

44. 079 Declarations are transferred to cell negative value of cell 078 "The income tax to return". The customs applicant has the right:

a) offset the overpaid income tax amount on account of payment of other taxes for current period and/or on account of taxes of future periods, for example, of the land tax or the property tax;

b) offset the overpaid income tax amount on account of payment of its tax debt, and also interest payment, penalty fee and tax sanctions;

c) receive this amount from the budget for what it is necessary to submit the application to tax authority in the place of tax registration (registration) about return of the amount of the overpaid tax, with application of documents, confirming the tax discharge. The application is considered by tax authority and return is performed within 30 calendar days following behind day of receipt of the statement for return. Return of the amount of the overpaid tax cash is not made, and performed by wire transfer of money on the settlement account of the Customs applicant.

Note. The statement for offsetting or return of excessively paid amount of tax, and also percent, penalty fee and tax sanctions can be submitted by the Customs applicant no later than six years following behind day of emergence of the amount of overpayment.

45. Positive value of cell 078, is transferred to cell 080 i.e. "The income tax to payment". This amount needs to be paid about day of delivery of the Declaration.

46. In cell 081 the income amount of the Customs applicant which remained at its order after payment of the income tax, assignments on the national social insurance, actually paid fees in non-state pension fund is specified: 081=050-053-056-074. Value of cell 081 is transferred to cell of the 450th appendix 4.

47. In the lower part of form of the Declaration the appendices filled with the Customs applicant are noted by the sign "X" that will be confirmation of representation of this or that appendix.

Chapter 3. Appendix filling 1 "Gross annual income" (FORM STI-100-001)

48. In cell 150 income of the Customs applicant gained from employment relationships with the employer is specified:

a) compensation, including remunerations, warranty, compensation and other payments provided by the labor law of the Kyrgyz Republic;

b) the cost of the goods received by the worker executed for the benefit of the worker of the works rendered to the worker of services as labor compensation;

c) payment of the cost of goods by the employer, the works, services received by the worker from the third parties;

d) the income in type of the remunerations and compensation received for participation in management of the organization, except for compensations for expenses, suffered by members of governing body of the organization in case of accomplishment of the obligations: on transportation to the destination and back, on hiring of premises and daily allowance, within the regulations established by the Government of the Kyrgyz Republic which are not assessed with the income tax and join in cell of the 289th appendix 2;

e) the amounts of insurance premiums paid by the employer according to insurance contracts of the workers except for of the awards paid under agreements of compulsory insurance which are not assessed with the income tax and join in cell of the 267th appendix 2.

Note. When filling this appendix:

- the asset cost, except for money, is specified the Customs applicant on the basis of supporting documents, and in case of their absence - at the acting market prices of the end of the declared period on the basis of independent assessment of the Customs applicant;

- the asset cost in foreign currency is recalculated and it is specified in national currency at the rate of National Bank of the Kyrgyz Republic the end of the declared period;

- the quantity of money is specified at par value. Foreign currency cash is recalculated and specified in national currency at the rate of National Bank of the Kyrgyz Republic the end of the declared period.

49. In cell 151 income gained in the form of material benefit is specified:

a) discount amount on goods which the employer provided to the worker;

b) the income from receipt of the credits and loans without percent or under percent below discount rate of National Bank of the Kyrgyz Republic.

Example. The physical person on March 1 accounting year obtained loan without percent in the amount of 50000 som for 6 months. At the time of receipt of loan discount rate of National Bank of the Kyrgyz Republic constituted 8%. The loan is returned on August 31 accounting year in complete size.

The benefit amount received by physical person is calculated:

50000 som x 8% / 100% / 365 days in year x 184 days of use of loan = 2016 som.

Thus, the physical person received material benefit in the amount of 2016 som which were not paid with it for use of loan. This amount shall be included in cell of 151 appendices 1 and will increase the income of the Customs applicant. If material benefit is received from the employer, then the tax will be held by the employer. The amount of the withheld and paid tax will be specified in the reference of the employer issued to the worker for filling of the Declaration. If material benefit is received not from the employer, then the income in the amount of material benefit needs to be included in the Declaration independently.

50. In cell 152 cost gratuitously of the received assets is specified. Here gifts in the form of goods and other assets which are received not from close relatives shall be reflected (for example, from colleagues or the organization). The cost of gifts or inheritance from close relatives as the free income is specified in cell 262 appendices 2.

51. In cell 153 the interest income which is gained from deposits to foreign banks, from the granted loans which amount is determined as follows is specified:

a) if the interest income was gained from other sources in the Kyrgyz Republic, the income tax was withheld at source of payment and about it there are supporting documents, the amount of interest income received by the Customs applicant less the retained tax is specified in cell of 291 appendices 2 as the income which is laid over at payment source. If according to such income the tax on percent was not withheld at payment source, then the amount drawn interest joins in this cell;

b) if the interest income is gained from the foreign organizations (including banks), it is leviable. At the same time this cell joins full amount of the added interest income;

d) if the interest income gained from the foreign organization was laid over at source of the income or the Customs applicant independently paid tax in foreign state, the amount of the income withheld at source or independently paid tax shall be supported by the document on deduction or the tax discharge specified in Item 42 presents of the Procedure;

e) the tax amount paid by the Customs applicant in foreign state becomes engrossed in reading when calculating the tax liability in the presence of the agreement on elimination of the double taxation concluded between the Kyrgyz Republic and foreign state, which became effective in the procedure established by the law if the amount of such income is subject to taxation in foreign state according to agreement regulations;

e) the amount of the added interest income, including the retained tax, is specified in cell 153. The tax which is subject to offsetting according to the agreement joins in cell 077 Declarations, but at the rate which is not exceeding the income tax rate established in the Kyrgyz Republic. The example of calculation of the tax amount which is paid/withheld in foreign state and subject to offsetting on account of payment of the income tax in the Kyrgyz Republic is given in Item 42 presents of the Procedure;

g) the tax amount specified in cell 077 Declarations reduces the income tax amount which is subject to payment.

Note. When filling this cell it is necessary to consider separately interest income which were gained from domestic banks and foreign banks, including earlier laid over and not laid over at income source.

Interest income of deposits to domestic banks is free therefore is not reflected in this cell, and it is specified in cell of the 269th appendix 2.

If the receiver of such interest income does not belong to the preferential categories of receivers and gained interest income was laid over by the income tax the bank which paid interest amount, then the received amount of interest income will be reflected in cell of 291 appendices 2 as the income which is laid over at payment source.

If the receiver of such interest income does not belong to the preferential categories of receivers and gained interest income was not laid over by the income tax the bank which paid interest amount, then the received amount of interest income will be reflected in this cell as part of gross annual income of the Customs applicant.

Interest income and the income from increase in value of the securities which are on the date of realization in listing of stock exchanges on the highest and following for the highest categories of listing do not join in this appendix. This income is free and joins in cell of the 268th appendix 2.

52. In cell 154 the income in type of dividends which amount is determined as follows is specified:

a) the dividends received from the domestic organizations as according to the Tax code they are not assessed with tax are not considered.

Note. The dividends received from the domestic organizations are reflected in cell of the 258th appendix 2 as the free income;

b) the full amount of dividends received from the foreign organizations regardless of whether the tax from this amount was withheld/is paid is considered;

c) if from the received amount of dividends the tax abroad was withheld/is paid, this tax amount can be included in the Declaration as the tax paid in foreign state provided that the Kyrgyz Republic with that country where the Customs applicant received dividends, has agreement on avoidance of double taxation. The tax amount which is withheld/paid in other state can be considered only at the rate which is established in the Kyrgyz Republic. As confirmation of deduction of tax amount or its payment serves the document on deduction or the tax discharge specified in Item 42 presents of the Procedure.

Note. The example of calculation of the tax amount which is withheld/paid in foreign state and subject to offsetting on account of payment of the income tax in the Kyrgyz Republic is given in Item 42 presents of the Procedure.

The tax amount which is withheld/paid in foreign state and subject to offsetting on account of payment of the income tax in the Kyrgyz Republic is specified in cell 077 Declarations and reduces the income tax amount which is subject to payment.

53. In cell 155 the income surplus amount received from realization of personal and real estate, except for the free income, determined as arithmetic difference between acquisition value and realization value as follows is specified:

a) from realization of the real and personal estate acquired not for personal use and which is not used earlier by the seller in business activity;

b) from realization of the car if it was in property less than one year;

d) from realization of the real estate object carried to dwelling stock (the apartment, the house, the dacha) if it was in property less than two years.

If income is gained from realization of the car or the real estate object carried to dwelling stock which were in property of the Customs applicant more than one and more than two years respectively, then this income is free and completely joins in cell of the 265th appendix 2.

Example. In 2012 the Customs applicant received as a gift from parents one-room apartment. Parents acquired the specified apartment in 2008 for the amount specified in the purchase and sale agreement in the amount of 1000000 som. If following the results of 2012 the Customs applicant filled in the Declaration, he would specify in appendix 2 the free income in the amount of 1000000 som as gifts from close relatives belong to the free income.

As the Customs applicant has own housing, in reporting 2013 he decided to sell the apartment received as a gift which price at the time of realization constituted 1700000 som. Considering that from the moment of receipt of the apartment as a gift (acquisitions) there underwent less than two years, the increase in value of the apartment will be the leviable income of the Customs applicant.

The Customs applicant reflects the received amount from realization of the apartment in the amount of 1700000 som in the Declaration as follows:

- in cell of the 155th appendix 1 Customs applicant specifies the amount equal to arithmetic difference between realization value and acquisitions of the apartment, in the amount of 700000 som;

- the amount in the amount of 1000000 som, equal to acquisition value of the apartment, documented, the Customs applicant specifies in cell of the 265th appendix 2 as the free income.

In case of lack of the documents confirming the donator's costs (parents of the Customs applicant), the gift cost, so acquisition of the apartment it is equated to zero. Therefore in case of realization of the apartment during term less than two years the Customs applicant shall specify in cell of the 155th this appendix all amount received from realization of the apartment in the amount of 1700000 som and pay the income tax from sale.

54. In cell 156 income gained from implementation of securities minus acquisition value which amount is determined as follows is specified:

a) if the Customs applicant had the income from security sale in reporting year, this amount joins in this cell (the income = sales amount - acquisition value). The exception constitutes income gained from implementation of the securities which are on the date of realization in listing of stock exchange on the highest and following for the highest categories of listing. This income is free and it is specified in cell of the 268th appendix 2;

b) the sum realized from implementation of securities in the amount of original cost of equity securities and/or the contributed share, and/or share of participants, that is costs of their acquisition, is free and joins in cell of the 266th appendix 2.

55. In cell 157 the income amount received as subsidy is specified.

Note. Subsidy - the help provided by the Government of the Kyrgyz Republic, Jogorku Kenesh of the Kyrgyz Republic and local keneshes of the Kyrgyz Republic in the form of transfer of assets to the Customs applicant in exchange for last or future accomplishment of the certain conditions connected with its economic activity.

56. In cell 158 the amount received in the form of compensation of moral harm which can be paid by a court decision or according to the mutual arrangement of the parties is specified.

Example. The owner of the apartment located on the 4th floor of the multi-storey apartment house Asanov flooded the apartment located the floor below, belonging to Sydykov. According to the mutual arrangement Asanov makes apartment renovation of Sydykov and in addition over repair price compensates Sydykova the caused moral damage in the amount of 10000 som. At the same time the amount spent by Asanov for repair is compensation of the suffered material damage and does not act as Sydykov's income, and the compensation amount in the amount of 10000 som is Sydykov's income and is subject to taxation by the income tax.

57. In cell 159 the amount of the received pensions, grants, benefits except for paid according to the legislation of the Kyrgyz Republic, and also the pension amounts received in foreign state which according to the agreements on avoidance of double taxation ratified by Jogorku Kenesh of the Kyrgyz Republic are assessed with taxes only in the country of payment is specified.

Example. The citizen of the Russian Federation Ivanov constantly lives in the Kyrgyz Republic and receives pension in accordance with the legislation of the Russian Federation which arrives to him on the bank account. This pension is not its taxable income and does not join in this cell as under the terms of the agreement on avoidance of double taxation between the Kyrgyz Republic and the Russian Federation, the pensions paid according to the legislation the Russian Federation are assessed with taxes only in the Russian Federation.

The pension stated above received outside the Kyrgyz Republic is specified in cell of the 270th appendix 2.

At the same time the citizen of foreign state with which the Kyrgyz Republic has no agreement on avoidance double the taxation (for example, the United States of America), constantly living in the Kyrgyz Republic and receiving pension according to the legislation of the United States of America, shall include all amount of the pension received in year in this cell and pay from it the income tax.

58. In cell 160 the income amount received in the form of prize is specified. In this cell all income gained from participation in lotteries, tenders, competitions and other actions, received in the form of prize is reflected if the amount or cost of prize constitutes more than 10 settlement indicators. If the amount of prize is less than 10 settlement indicators, that is 1000 som, it is free and 264 appendices 2 join in cell.

59. In cell 161 the income amount from the termination of the obligation of the Customs applicant which arises in case is specified:

a) forgiveness of debt by the creditor;

b) the write-off of obligations in connection with the expiration of limitation period established by the Civil code of the Kyrgyz Republic;

d) obligation fulfillments of physical person, including tax liability, third party.

Note. If forgiveness of debt takes place or obligations on its payment because of the expiration of three years - the term of limitation period established by the civil legislation are stopped, or the third party without presentation of demands in reconvention paid for the Customs applicant of the amount which he shall pay, then the amount of debt which does not need to be returned or paid to the third party, is the income of the Customs applicant. The amount of the specified income needs to be specified in this cell.

Example. Under the terms of the lease agreement the lessee from the means pays for the lessor - physical person the income tax, contributions to Social fund of the Kyrgyz Republic from the amount of the paid lease, the property tax and the land tax. In this case the amount of all these payments is recognized the taxable income of the lessor - physical person and completely joins in cell 161.

60. In cell 162 the income amount, received in the form of insurance payment for the insurance contract for tax period is specified. The income amount is calculated as difference between the amount of the received insurance indemnity and benefits amount for the insurance contract, the insurance payments made by insured person during insurance validity, except for received by the worker under the agreements of compulsory insurance signed by the employer for benefit of the worker.

Example. The customs applicant Aydarov since January 1, 2010 signed the agreement of voluntary insurance of housing (apartment) for 5 years. According to the insurance contract Aydarov monthly paid 200 som. In November, 2013, as a result of accident of heating systems of the apartment house, Aydarov's apartment was flooded. The insurance company in accordance with the terms of the signed agreement appointed the amount of insurance indemnity and paid to Aydarov 25000 som. In 47 months, from January, 2010 to November, 2013, Aydarov brought insurance company on account of payment of insurance premiums according to the insurance contract the amount in the amount of 47х200=9400 som. The leviable income gained by Aydarov is estimated as arithmetic difference between the amount of the received insurance payments and the amount of the brought insurance premiums: 25000 - 9400=15600 som. Thus, Aydarov in cell 162 shall specify the amount in the amount of 15600 som.

Note. The insurance payments received under agreements of compulsory insurance are recognized the free income and join in cell of the 267th appendix 2.

61. In cell 198 other leviable income which is not specified in cells 150-162 is specified. The amount of percent received by the Customs applicant within accounting year on the loans issued by it earlier, and also royalty can be such income, for example.

Note. Royalty are the payments of any kind received as remuneration:

- for use or provision of right to use of copyright of any literary works, arts or sciences, including computer programs, film, TV, videos or records for radio and television;

- for any patent confirming the right to object of industrial property, trademark, design or model, the plan, confidential formula or process, or to information (know-how) concerning industrial, commercial or scientific experience.

The royalty does not include the reward earned under the agreement of finance lease (leasing).

62. In cell 199 the total amount of the gross annual income gained for accounting year is specified. Total amount of all cells with 150 on 198 is granted on this cell. Value of cell 199 is transferred to cell 050 Declarations.

Chapter 4. Appendix 2 filling "The free income and the income which is laid over at payment source" (FORM STI-100-002)

63. When filling this appendix the asset cost, except for money, is specified the Customs applicant on the basis of supporting documents, and in case of their absence - at the acting market prices of the end of the declared period on the basis of independent assessment of the Customs applicant.

Note. The property value in foreign currency is recalculated and it is specified in national currency at the rate of National Bank of the Kyrgyz Republic the end of the declared period. The quantity of money is specified at par value. Foreign currency cash is recalculated and specified in national currency at the rate of National Bank of the Kyrgyz Republic the end of the declared period.

64. The amount of the free income is specified in the Declaration for the purpose of confirmation of sources of the income of the Customs applicant.

65. In cell 250 income gained by the Customs applicant in payment type from reserve funds of the President of the Kyrgyz Republic, Toraga of Jogorku Kenesh of the Kyrgyz Republic and the Government of the Kyrgyz Republic is specified.

66. In cell 251 the amounts of benefits and compensations on the national social insurance received by the Customs applicant are specified.

67. In cell 252 the pension amounts, benefits received by the Customs applicant according to the legislation of the Kyrgyz Republic are specified.

68. In cell 253 the amounts of benefit and compensation paid to the Customs applicant by budget funds based on the decision made by state bodies, local government bodies are specified.

69. In cell 254 the amounts received by the Customs applicant gratuitously in connection with force majeure circumstances for the purpose of compensation to him the material damage or harm done to health are specified.

Note. Force majeure is emergence of force and inevitable majeure as a result of natural disasters, such as earthquakes, floods, or other circumstances which cannot be provided or prevented, or it is possible to provide, but it is impossible to prevent. The specified circumstances are established by availability of facts of common knowledge, publications in mass media and different ways which are not needing special evidentiary facts.

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