Approved by the order of the director of state tax authorities under the Ministry of Finance of the Kyrgyz Republic of February 16, 1998 No. 16

The guidelines manual on check of completeness, correctness and timeliness of introduction of the local taxes, charges and their transfers in the budget

This guidelines manual is developed based on the Law of the Kyrgyz Republic "About entering of amendments into the Tax code of the Kyrgyz Republic" of April 7, 1997 and other regulations concerning the local taxes and charges.

For ensuring the corresponding control of correctness of calculation, completeness and timeliness of payment of the local taxes and charges, state tax authorities perform checks.

Before exit to check by heads BEND programs for affirm checking in which it is specified:

- the list legislative and regulations for management (The Tax code of the Kyrgyz Republic, the resolution of local keneshes, the regional district state administrations, this guidelines manual, etc.);

- the type of the local tax and collection which is subject to check;

- the address of the taxpayer for execution of the instruction;

- dates and receipt amounts;

- recommendations about matching of documents for check implementation (orders, calculations, book of accounting, registration of requests, invoices, receipts, receipt cash orders, bank documents, etc.);

- for application of form of auxiliary calculations, the table for establishment of correctness of calculation, completeness and timeliness of the tax discharge, collection;

- sample for registration.

The list of types of the local taxes and charges provided to introduction by local keneshes

1. Resort tax.

2. Tax on advertizing.

3. Collection from owners of dogs.

4. Collection for the right of holding local auctions and lotteries, tenders and the exhibitions held for commercial purposes.

5. Collection for the parking of motor transport.

6. Tax for right to use of local symbolics.

7. Collection from the transactions made at the commodity and raw exchanges.

8. Collection for garbage removal from the territories of settlements.

9. Tax on the citizens who are growing up flowers in hothouse conditions and implementing to their population.

10. Hotel tax.

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