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ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of April 22, 2015 No. 234

About approval of forms of tax statements on indirect taxes, statements for commodity importation and payment of indirect taxes, notifications on the forthcoming receipt of excise goods, import (export) of goods and procedures for their filling

(as amended on 15-03-2021)

According to Articles 44, of 86, the Government of the Kyrgyz Republic decides 282-19 and 290 Tax codes of the Kyrgyz Republic:

1. Approve:

- report form on indirect taxes (FORM STI - 123) according to appendix 1;

- procedure for filling and representation of report form on indirect taxes (FORM STI - 123) according to appendix 2;

- the application form about commodity importation and payment of indirect taxes (FORM STI - 136) according to appendix 3;

- procedure for filling of the statement for commodity importation and payment of indirect taxes (FORM STI - 136) according to appendix 4;

- form of the notification on the forthcoming receipt of excise goods, import (export) of goods (FORM STI - 135) according to appendix 5;

- procedure for filling of the notification on the forthcoming receipt of excise goods, import (export) of goods (FORM STI - 135) according to appendix 6;

- form of the notice on withdrawal of earlier submitted application for commodity importation and payment of indirect taxes (FORM STI-137) according to appendix 7.

- form of the List of statements for commodity importation and payment of indirect taxes (FORM STI-153) according to appendix 8;

- procedure for filling of the List of statements for commodity importation and payment of indirect taxes (FORM STI-153) according to appendix 9.

2. This resolution becomes effective from the effective date the international Treaty on accession of the Kyrgyz Republic to the Agreement on the Eurasian Economic Union of May 29, 2014.

3. Publish this resolution in mass media.

Prime Minister

J. Otorbayev

Appendix 1

Report on indirect taxes

to the Order of the Government of the Kyrgyz Republic of April 22, 2015 No. 234

"FORM STI-123
State tax services
under the Government
Kyrgyz Republic

 

See the Report on indirect taxes

FORM STI-123-003

Appendix 3

to the Report on indirect taxes "The import exempted from the VAT

 

Форма утв. Пост.Прав. от 04.06.2018 №268

See FORM STI-123-004 (0.18Mb In original language)

See FORM STI-123-005 (0.40Mb In original language)

See FORM STI-123-006 (0.12Mb In original language)

See FORM STI-123-006-1 (0.21Mb In original language)

See FORM STI-123-007 (0.20Mb In original language)

See FORM STI-123-008 (0.52Mb In original language)

See FORM STI-123-009  (0.14Mb In original language)

(The report form on indirect taxes is reworded as follows according to the Order of the Government of the Kyrgyz Republic of 01.12.2016 No. 641,004.06.2018 of No. 268)

Appendix 2

Procedure for filling and representation of report form on indirect taxes

1. General provisions

1. This Procedure is developed according to the Tax code of the Kyrgyz Republic (further - the Tax code) and determines procedure for filling of report form by indirect taxes according to the Section IX of the Tax code.

2. The report on indirect taxes consists of form of "The report on indirect taxes" (FORM STI-123) (further - the Report) and the following appendices to it intended for reflection of information on calculation of the tax liability on the value added tax (further - the VAT) and to excises:

- appendix 1 "VAT for import" (FORM STI-123-001);

- appendix 2 "Register of statements for commodity importation and payment of indirect taxes" (FORM STI-123-002);

- appendix 3 "Import, tax-exempt on value added" (FORM STI-123-003);

- appendix 4 "Excise tax" (FORM STI-123-004);

- appendix 5 "Transactions on alcohol, alcoholic and alcohol-containing products" (FORM STI-123-005);

- appendix 6 "Transactions on tobacco products" (FORM STI-123-006);

- appendix 7 "Special account (deposit)" (FORM STI-123-007);

- appendix 8 "Register of notifications on the forthcoming import (export) of goods" (FORM STI-123-008);

- appendix 9 "The excise goods exempted from payment of excise" (FORM STI-123-009);

- appendix 10 to the Report "The register of goods to which the mode of conditional charge of the VAT for commodity import is applied" (by FORM STI-123-010).

3. If the subject does not import material resources on the territory of the Kyrgyz Republic, the Report is not submitted.

If the leviable subject has no indicators for filling any of appendices, such appendix is not filled and it is not represented in tax authority. Only those appendices where there are indicators are applied to the Report.

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

3-1. In case of complete or partial return of the imported goods the taxpayer notifies on it tax authority in the place of tax registration and territorial subdivision of Chamber of Commerce and Industry of the Kyrgyz Republic (further - Chamber of Commerce and Industry) no later than 15 calendar days before date of return of goods in time.

3-2. Partial or complete return of goods shall be confirmed:

1) the act of the returned goods (constituted together with representatives of Chamber of Commerce and Industry and tax authority);

2) the documents approved by agreement parties (contract) confirming the reason, names, quantity and cost of the returned goods;

3) documents on transfer of goods, such as delivery notes, delivery-acceptance certificates of goods;

4) shipping documents in case of transportation of goods.

3-3. In case of complete or partial return of goods in month of their acceptance on accounting reflection in the Report on indirect taxes (FORM STI-123) and the Statement for commodity importation and payment of indirect taxes (FORM STI-136) of import of returned goods, is not made.

3-4. In case of partial return of the imported goods after month of acceptance on accounting the taxpayer submits them in tax authority specified the Report on indirect taxes (FORM STI-123) and the Statement for commodity importation and payment of indirect taxes (FORM STI-136), with application of copies of the documents specified in Item 3-2 of this Procedure.

3-5. In case of complete return of the imported goods after month in which goods were accepted on accounting the taxpayer submits the specified Report on indirect taxes in tax authority (FORM STI-123) in addition to earlier submitted initial Report on indirect taxes (FORM STI-123), and also the Notice on withdrawal of earlier submitted Application for commodity importation and payment of indirect taxes (FORM STI-137), with indication of details of earlier submitted Application for commodity importation and payment of indirect taxes (FORM STI-136) in which data on completely returned goods were reflected.

4. In case of excess of quantity of indicators in the cells which are available on sheets of appendices to the Report the similar sheet of appendix is in addition filled in.

5. The report is submitted in tax authority in the place of tax registration no later than the day following the 20th, following tax period.

6. Indicators in the Report and appendices to it are specified in som, according to rules of mathematical rounding (measure values less than 50 tyyyn are rounded down, 50 tyyyn and more - are rounded to som).

7. When filling the Report corrections, erasures and blots are not allowed.

8. The indicators reflected in cells 102, of 103, of 104, of 107, 201 and 202 Reports shall be identical to the data reflected in these cells and in appendices.

9. In report cells and the appendices to it containing date date in the DD.MM.GGGG format (day, month and year) is specified. For example: "01.01.2015".

10. The report 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:

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