Approved by the State tax authorities under the Ministry of Finance of the Kyrgyz Republic of October 1, 1996

Procedure for destruction of counterfeit excise stamps

The procedure for withdrawal, accounting and destruction of counterfeit excise stamps is hereby established.

Chapter I. General provisions

1. Article 153-3 "Counterfeit of excise stamps "Of the code of the Kyrgyz republic about administrative offenses" provides responsibility for counterfeit of excise stamps, use and distribution of counterfeit excise stamps in the form of imposing of penalty in the amount of ten to twenty minimum rates with confiscation of goods with counterfeit excise stamp or counterfeit excise stamps.

2. The fact of authenticity of excise stamps can be determined at initial stage visually by officials of the law-enforcement bodies or Tax Services performing the functions during raid checks.

3. Final establishment of authenticity of excise stamps and destruction of counterfeit excise stamps is performed by the permanent commission of tax authorities.

4. The permanent commission is appointed by the order of the chief of tax authorities to numbers of persons employed of tax authorities in number of at least 3 people. One of deputy chief of inspection heads the commission.

Chapter II. Withdrawal

1. Withdrawal of counterfeit excise stamps or excise goods with counterfeit excise stamps is performed by the officials who determined the fact of their authenticity with creation of the act of withdrawal in duplicate (Appendix 1). One copy of the act remains at the official who is drawing up the statement, the second - is handed to person at whom withdrawal is made,

2. Person from whom counterfeit excise stamps or goods with counterfeit excise stamps are withdrawn in written procedure is in detail interviewed about circumstances of origin and ownership of such brands or goods.

3. The act of withdrawal of counterfeit excise stamps or goods with counterfeit excise stamps goes to the chief of district tax authorities on the same day.

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