Approved by the Order the State tax authorities under the Ministry of Finance of the Kyrgyz Republic of January 28, 1998 No. 7

The guidelines manual on filling of the Declaration on the income tax of the legal entity

Procedure for filling of separate lines of form of the Declaration on the income tax of the legal entity for 1997

The declaration on the income tax from legal entities (further the declaration) is provided by all registered taxpayers for tax period, and irrespective of the received financial result even if the "zero" figures meaning lack of economic activity or the tax liability are shown in the declaration.

Legal entities shall provide the declaration to the relevant tax authorities in place of registration in the established form till March 1 of the year following for reporting (Art. 36 of the Tax Code)

The Tax Service can extend (but no more than for one month) terms of submission of the tax declaration if the taxpayer timely requested prolongation before this term. Permission about prolongation of term of submission of the declaration does not grant the right to prolongation of payment due date of the main tax and percent for the untimely tax discharge (Art. 26 of the Tax Code).

1. Lines 102 and 103. Information in these columns is removed the inspector from the registration plastic card of the taxpayer, using the mechanical devices intended for this purpose. In case of their absence, and also absence at the taxpayer of the plastic card, the taxpayer needs to enter data from the temporary card in the declaration.

2. Lines 104-111. The taxpayer the additional information about itself is specified (the data entered in these columns shall correspond to the data specified by the taxpayer in its registration form):

3. Line 201. The taxpayer the tax period for which the declaration is given is specified. In this Section it is necessary to understand proceeds from sales of products (works, services) without indirect taxes as the word "income".

4. The line 202 (Art. 93 of the Tax Code) of the declaration corresponds to proceeds from sales of products (works, services) determined according to article 29 of the Tax Code of the Kyrgyz Republic (Tax Code). Trade enterprise and public catering specify the amount of the realized trade imposing in this line.

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