ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of March 17, 2020 No. 164

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

For the purpose of creating favorable conditions for taxpayers and enhancement of administration of insurance premiums on the national social insurance, 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 approval of the Instruction about procedure for charge and payment of insurance premiums on the national social insurance" of May 22, 2013 No. 278 the following change:

in the Instruction about procedure for charge and payment of insurance premiums on the national social insurance:

- state Item 35-4 in the following edition:

"35-4. The payers specified in Items 34, of 35, to 35-1 and 35-3, 36 and 36-1 this Instruction except for of the individual entrepreneurs paying taxes on the basis of the patent perform payment of insurance premiums by acquisition of insurance policies. Payment of insurance premiums by the individual entrepreneurs paying taxes on the basis of the patent is performed in case of receipt of the patent.".

2. Introduce in the order of the Government of the Kyrgyz Republic "About measures for implementation of requirements of Articles 345,   352 and 355 Tax codes of the Kyrgyz Republic" of July 31, 2018 No. 357 the following changes:

The name of the resolution after words of "The tax code of the Kyrgyz Republic" to add 1) with the words "and legislations in the field of the national social insurance";

Preamble to state 2) in the following edition:

"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:";

The second Item 1 of the text in state language the word "organdaryn" to replace 3) in the paragraph with the word "organdarynd";

 Appendices 2-6 to state 4) in edition according to appendices 1-5 to this resolution;

5) according to the procedure of issue in tax authorities of the patent on paper or in the electronic format approved by the above-stated resolution:

- in the name of the text in state language to replace the word "organdaryn" with the word "organdarynd";

- the paragraph one to state in the following edition:

"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 in document type on paper or in electronic format (the electronic patent).";

- the fifth Item 1 to state the paragraph in the following edition:

"the electronic patent - the electronic document received through the UNO website certifying the right of the taxpayer to implementation of certain type of activity, tax payment and insurance premiums and confirming receipt of the income during patent effective period.";

- add Item 3 with the paragraph the eighth the following content:

"-not introduction or introduction of the incomplete amount of insurance premiums for the periods with similar effective period of the taken-out patents, except for pensioners and disabled people of I and II groups.";

- add Item 7 with the paragraph the sixth the following content:

"-in the presence of receipts on the tax discharge on the basis of the patent and insurance premium.";

- the fourth Item 9 after the words "tax amounts" to add the paragraph with the words "and insurance premium";

- in Item 10:

in paragraph one after the words "Tax amount" to add with the words "and insurance premium";

state paragraph two in the following edition:

"The fact of payment by the taxpayer of tax amount and insurance premium is checked in AIS UNO. The taxpayer can check the fact of the tax discharge and insurance premium in the Section "Search of the Check in the Tax Discharge and Insurance Premium" on the UNO website.";

- add Item 11 with the paragraph the eighth the following content:

"-the status "pensioner", "the disabled person of the I group" or "the disabled person of the II group" if the taxpayer is pensioner or the disabled person of I and II groups.";

-  add Chapter 3 with Item 11-1 of the following content:

"11-1. In case of the appeal of the taxpayer to territorial tax authority about issue of the electronic patent to it, the territorial tax authority grants the electronic patent to this taxpayer.";

- the paragraph one of Item 12 after the words "according to the patent" to add with the words "and amount of insurance premium", and also "is created" to replace the word with the word "are created";

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