ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of July 31, 2018 No. 357

About measures for implementation of requirements of Articles 345, 352 and 355 Tax codes of the Kyrgyz Republic and the legislation in the field of the national social insurance

For the purpose of implementation of requirements of Articles 345, and the legislation in the field of the national social insurance, simplification of the procedure of execution of the tax liabilities, obligations on the national social insurance and creating favorable conditions to the subjects of entrepreneurship performing activities on the basis of the patent according to 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 352 and 355 Tax codes of the Kyrgyz Republic:

1. Approve:

- Procedure for issue in tax authorities of the patent on paper or in electronic format according to appendix 1;

- form of the voluntary electronic patent according to appendix 2;

- form of the voluntary patent on paper according to appendix 3;

- form of the obligatory electronic patent according to appendix 4;

- form of the obligatory patent of the individual entrepreneur on paper according to appendix 5;

- form of the obligatory patent of the organization on paper according to appendix 6;

- form of the electronic patent on the hired employee occupied in the field of the activities which are subject to obligatory patenting according to appendix 7;

- form of the obligatory patent on the hired employee occupied in the field of the activities which are subject to obligatory patenting, on paper according to appendix 8;

- form of the electronic patent on the hired employee occupied the subject, the taxpayer from retail sales according to appendix 9;

- patent form on the hired employee occupied the subject, the taxpayer from retail sales, on paper according to appendix 10.

2. Recognize to invalid:

- the order of the Government of the Kyrgyz Republic "About measures for implementation of requirements of article 345 of the Tax Code of the Kyrgyz Republic" of November 24, 2009 No. 713;

- paragraphs the twelfth, thirteenth and fourteenth Item 1 of the order of the Government of the Kyrgyz Republic "About approval of forms of tax reports, patents, calculations, notifications, information and information calculations for administration of taxes" of March 16, 2011 No. 109.

3. To the State Tax Service under the Government of the Kyrgyz Republic to perform issue of the voluntary, obligatory patent and patent on the hired employee occupied in the field of the activities which are subject to obligatory patenting in the form of the electronic document (the electronic patent) in terms:

- since August 1, 2018 - in the cities of Bishkek and Osh;

- since October 1, 2018 - in other territory of the Kyrgyz Republic.

4. To the State Tax Service under the Government of the Kyrgyz Republic:

- resolve the organizational technical issues connected with implementation of the electronic patent;

- carry out explanatory and information work among the population and employees of commercial banks about implementation of the electronic patent.

5. Recommend to commercial banks to perform in case of acceptance of tax payments check regarding availability and correctness of specifying of tax ID number.

6. To impose control of execution of this resolution on department of finance and credit policy of Government office of the Kyrgyz Republic.

7. This resolution becomes effective from the date of official publication.

Appendix 1

Approved by the Order of the Government of the Kyrgyz Republic of July 31, 2018, No. 357

Procedure for issue in tax authorities of the patent on paper or in electronic format

This Procedure is developed according to part 2 of article 345 of the Tax Code of the Kyrgyz Republic, article 1 of the Law of the Kyrgyz Republic "About the national social insurance", articles 6 and 7 of the Law of the Kyrgyz Republic "About rates of insurance premiums on the national social insurance" and establishes procedure for issue to taxpayers by tax authorities of the voluntary, obligatory patent and patent on the hired employee occupied in the field of the activities which are subject to obligatory patenting or simplified taxation system on the basis of the retail sales tax in document type on paper or in electronic format (the electronic patent).

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