ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of January 23, 2020 No. 25

About modification of some decisions of the Government of the Kyrgyz Republic

For the purpose of ensuring submission of financial and other information about economic activity of the subject, information on objects of property and/or to the parcels of land, 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:

1. Bring in the order of the Government of the Kyrgyz Republic "About measures for implementation of requirements of regulations of the Tax code of the Kyrgyz Republic" of March 19, 2010 No. 163 the following change:

paragraphs the fifth or tenth Item 1 to recognize invalid.

2. Bring in  the order of the Government of the Kyrgyz Republic "About approval of report forms, patents, calculations, notifications, information and information calculations for administration of taxes and the non-tax income" of March 16, 2011 No. 109 the following changes:

- in the name and Item 1 of the word "and information calculations" to exclude;

- in the text in state language in the name and Item 1 of the word "Salyk Otchetunun" to replace with the word "Otchettordun", shall be replaced with words the words "маалыматтын Jean Salycta to bashkaru of boyunch маалыматтык эсептоолордун" "Jean Salyctyc's salyktarda эмес kireshelerd bashkarua of boyunch маалыматтардын";

- paragraphs the seventh or ninth, nineteenth Item 1 to recognize invalid.

3. Bring in the order of the Government of the Kyrgyz Republic "About approval of forms of the Single tax declaration and procedure for their filling" of April 30, 2016 change No. 228 according to appendix 1.

4. Bring in the order of the Government of the Kyrgyz Republic "About measures for implementation of requirements of the Law of the Kyrgyz Republic "About declaring of the income, expenses, obligations and property of the persons replacing or holding the state and municipal positions" of January 22, 2018 change No. 45 according to appendix 2.

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

Appendix 1

Changes in the order of the Government of the Kyrgyz Republic "About approval of forms of the Single tax declaration and procedure for their filling" of April 30, 2016 No. 228

Bring in the order of the Government of the Kyrgyz Republic "About approval of forms of the Single tax declaration and procedure for their filling" of April 30, 2016 No. 228 the following changes:

Shall be replaced with words 1) in the name of the word "and procedure for their filling" ", procedure for their filling and representation";

2) form of the Single tax declaration of the physical person which is not performing business activity ( to state FORM STI-100) approved by the specified resolution in edition according to appendix 1;

3) according to the procedure of filling and submission of the Single tax declaration of the physical person which is not performing business activity (FORM STI-100) approved by the specified resolution:

- add item 4 with subitems "d", "e", "zh", "z", "i" of the following content:

"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";

- add with Item 4-1 of the following content:

"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, by location codes, on the single sheet of the specified appendices.

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.";

- in the paragraph the second Item 5 of the word" which till May 1, 2013 provided to "Information Calculation for the Property Tax for Objects of 1 Group" tax authority (FORM STI-086), with indication of the tax liability on the property tax" to exclude;

- in Item 93  of the word "in information calculations for the property tax for objects of 1 group (FORM STI-086), 2 groups (FORM STI-087), 3 groups (FORM STI-088) and 4 groups (FORM STI-090) for the expired accounting year provided to tax authority according to part 5 of article 332 of the Tax Code" shall be replaced with words "in calculations for the property tax for objects 1 groups, 2 groups and 4 groups for the expired accounting year";

- in the paragraph the second Item 99 of the word" (delivery of information calculation)" to exclude;

- in Item 106:

a) the paragraph one to state in the following edition:

"106. In column 8 the tax amount on each object of property is specified.";

b) third to declare the paragraph invalid;

- third Item 108 to declare the paragraph invalid;

- declare Item 109 invalid;

- to declare the subitem "g" of Item 111 invalid;

- declare Item 112 invalid;

- in Item 119:

a) to state paragraphs of the sixth, seventh in the following edition:

"If the vehicle belongs to free or non-taxable, and also subject to the preferential taxation, in the corresponding cell of column 7 the figure "0" or tax amount which is subject to payment taking into account the provided privilege is specified.

If the Customs applicant has no indicators according to this Section or there were blank lines, then the blank lines are crossed out at all length and width by the sign "Z".";

b) paragraphs the eighth or tenth to recognize invalid;

- to state the subitem "b" of Item 127 in the following edition:

"b) to calculation for the land tax of agricultural and nonagricultural purpose for the expired accounting year;";

- add with Chapters 7-11 of the following content:

"Chapter 7. Appendix 5 filling "Calculation of the property tax of 1 group" (FORM STI-100-005)

149. In appendix 5 calculation of tax the current year on the taxable property relating to objects of 1 group is made: the apartment houses, apartments, country houses intended for permanent or temporary residence, which are not used for implementation of business activity.

150. In cell "Number of leaf" is specified number of leaf if for appendix 5 filling not enough one leaf or in case of discrepancy of the address of object of property.

151. In cell 203 the code of the area of finding of property which is also code of tax authority of this area is specified.

152. In cell 204 year on which calculation of the property tax of 1 group is made is specified.

153. In column 1 the property type code (the apartment house, the apartment, the country house) according to Item 100 of this Procedure is specified.

154. In column 2 the address of the location of property specified in the technical data sheet issued by body of state registration of the rights to real estate is specified.

In case of lack of registration of the rights to property, the actual location address of property is specified.

155. In column 3 the code of the area of finding of property which shall not differ from the code specified in cell 203 is specified.

156. In column 4 the identification code of property assigned by bodies of state registration of the rights to real estate is specified. In case of lack of registration of the rights to property, figure "0" is put down.

157. In column 5 information on the right of possession of property is specified: the owner, the equity owner, not the owner - by codes of users of property according to Item of 101 these Procedures.

158. In column 6 the number of months of ownership/use of property object for calendar year is specified.

159. In column 7 the code of material of walls according to the following table is specified:

Material code	Name of material
100	Brick
200	Tree
300	Combined and monolithic concrete and steel concrete, concrete blocks, peskoblok, foam concrete block, foam concrete, glass
400	Raw clay (adobe, гуваляк, сокмо)
500	Slag stone, polystyrene construction block
600	Metal
700	Other materials and materials for temporary rooms

160. In column 8 year of commissioning of object of property is specified.

161. In column 9 total area of object of property (sq.m) according to technical data sheet of unit of real estate of the taxpayer issued by the state body performing registration of the rights to real estate is specified. In case of absence in technical data sheet of unit of real estate of data on the size of total area of object of property on internal measurement, total area is determined by outside measurement.

In case of lack of registration of the rights to property, total area of object of property according to the act of the commission, as a part of representatives of relevant organ of Tax Service, authorized state body on registration of the rights to real estate and municipality of domicile is specified.

162. In column 10 the tax-free area according to Item 2 of part 1 of article 330 of the Tax Code is specified.

For example, the three-room apartment with a total area of 120 sq.m located in the city of Bishkek. In this case not the taxable area constitutes 80 sq.m.

163. In column 11 the leviable area is specified (difference of column 9 and column 10).

For example, total area of three-room apartment constitutes 120 sq.m minus not the taxable area of housing on the city of Bishkek - 80 sq.m, thus, in column 11 are specified the taxable area - 40 sq.m (120 sq.m - 80 sq.m).

164. In column 12 the estimated value of object of property for 1 sq.m is specified (som.), depending on useful life and material of walls according to the following table:

Material of walls	Useful life	Estimated value of 1 sq.m, som.
Brick	Up to 5 years	15000
	5-15 years	14000
	15-30 years	13000
	30-45 years	12000
	More than 45 years	10000
Tree	Up to 5 years	13000
	5-15 years	12000
	15-30 years	11000
	30-45 years	10000
	More than 45 years	8000
Combined and monolithic concrete and steel concrete, concrete blocks, peskoblok, foam concrete block, foam concrete, glass	Up to 5 years	14000
	5-15 years	13000
	15-30 years	12000
	30-45 years	11000
	More than 45 years	10000
Raw clay (adobe, гуваляк, сокмо)	Up to 5 years	10000
	5-15 years	9000
	15-30 years	8000
	30-45 years	6000
	More than 45 years	5000
Slag stone, polystyrene construction block	Up to 5 years	9000
	5-15 years	8000
	15-30 years	7000
	30-45 years	6000
	More than 45 years	5000
Metal	Up to 30 years	10000
	More than 45 years	8000
Other materials and materials for temporary rooms	4000

For example, if material of walls of the building - brick, useful life - 18 years, then the estimated value of object of property makes 13000 som for 1 sq.m.

165. In column 13 the regional coefficient of the KR considering change of taxable project cost depending on its location in the territory of the Kyrgyz Republic according to parts 7 and 11 of article 327 of the Tax Code is specified. If the regional coefficient is not established, that its value is accepted equal 1.

166. In column 14 the zone coefficient of Kz considering change of taxable project cost depending on its location in the settlement, according to part 8 of article 327 of the Tax Code is specified. If the zone coefficient is not established, its value is accepted equal 1.

167. In column 15 the industry coefficient To applied to property objects according to part 9 of article 327 of the Tax Code is specified. If the industry coefficient is not established, its value is accepted equal 1.

168. In column 16 the tax rate in the amount of percent 0,35 from taxable basis established in Item 1 of article 328 of the Tax Code is specified.

169. In column 17 the tax amount is specified (column 11 x column 12 x column 13 x column 14 x column 15 x column 16 / 12 of months x the column 6).

170. In column 18 the amount of the land tax paid or which is subject to payment for the parcel of land located directly under property object is specified, but tax amounts on property, the property calculated concerning this object are not higher. In case of lack of registration of the rights to the parcel of land, in the specified cells figure "0" is put down.

171. In cell 501 the total sum of tax according to column 17 is specified.

172. In cell 502 the total sum of tax according to column 18 is specified.

173. In cell 503 the privilege amount on tax according to parts 2 and 4 of article 330 of the Tax Code is specified.

For example, owing to natural disaster the decision of the local kenesh provides exemption of the property tax on property object.

In case of lack of privilege, figure "0" is put down.

174. In cell 504 the tax amount to payment on the area, i.e. difference of values of cells 501, 502 and 503 is specified.

Chapter 8. Appendix 6 filling "Calculation of the property tax 2 groups" (FORM STI-100-006)

175. In appendix 6 calculation of tax the current year on the taxable property relating 2 groups to objects is made: the apartment houses, apartments, country houses, boarding houses, rest houses, sanatoria, resorts, production, administrative, industrial, and also other capital structures intended and/or used for implementation of business activity.

Note. This appendix joins indicators on the real estate units 2 groups belonging to the Customs applicant and intended for business activity provided that they were not used by the Customs applicant for its implementation.

If the Customs applicant used residential and/or non-residential premises when implementing business activity, he shall represent the Single tax declaration of the physical person performing business activity (FORM STI-102).

176. In cell "Number of leaf" is specified number of leaf if for filling of appendix 6 one leaf or the different location (area) of object of property does not suffice.

177. In cell 203 the code of the area of finding of property which is also code of tax authority of this area is specified.

178. In cell 204 year on which calculation of the property tax 2 groups is made is specified.

179. In column 1 the property type code according to the following table is specified:

Property code	Name of property
001	Apartment house
002	Apartment
003	Country house
004	Boarding house
005	Rest house
006	Sanatorium
007	Resort
008	Production
009	Administrative

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info