RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of February 24, 2022 No. 95

About measures for implementation of requirements of Articles 59, 81, 127, 130, 131, 329, 414 and 415 Tax codes of the Kyrgyz Republic

For the purpose of implementation of Articles 59, of 81, of 127, of 130, of 131, of 329, 414 and 415 Tax codes of the Kyrgyz Republic, according to articles 13, of the 17th constitutional Law of the Kyrgyz Republic "About the Cabinet of Ministers of the Kyrgyz Republic" the Cabinet of Ministers Kyrgyz decides the Republics:

1. Approve:

- Procedure for carrying out and registration of materials of raid tax control according to appendix 1;

- Procedure for carrying out control purchase according to appendix 2;

- Procedure for establishment of tax post according to appendix 3;

- Procedure for carrying out time inspection according to appendix 4;

- Procedure for removal of remaining balance of inventory items according to appendix 5.

2. Recognize to invalid:

- paragraphs 3 and 4 of Item 1 of 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 December 30, 2008 No. 736;

- the order of the Government of the Kyrgyz Republic "About approval of rates of tax on the basis of the obligatory patent by types of economic activity" of January 28, 2009 No. 58;

- the order of the Government of the Kyrgyz Republic "About entering of amendments into the order of the Government of the Kyrgyz Republic "About approval of rates of tax on the basis of the obligatory patent by types of economic activity" of January 28, 2009 No. 58" of March 3, 2009 No. 146;

- the order of the Government of the Kyrgyz Republic "About approval of provisions and the Procedure on administration of taxes" of April 7, 2011 No. 144;

- items 4 and the 7th orders of the Government of the Kyrgyz Republic "About modification of some decisions of the Government of the Kyrgyz Republic" of February 17, 2012 No. 104;

- Item 5 of the order of the Government of the Kyrgyz Republic "About modification and amendments in some decisions of the Government of the Kyrgyz Republic" of August 6, 2012 No. 547;

- the order of the Government of the Kyrgyz Republic "About modification and amendments in some decisions of the Government of the Kyrgyz Republic" of April 17, 2013 No. 203;

- the order of the Government of the Kyrgyz Republic "About modification and amendments in the order of the Government of the Kyrgyz Republic "About approval of rates of tax on the basis of the obligatory patent by types of economic activity" of January 28, 2009 No. 58" of September 6, 2013 No. 480;

- the order of the Government of the Kyrgyz Republic "About modification and amendments in some decisions of the Government of the Kyrgyz Republic" of November 11, 2013 No. 613;

- the order of the Government of the Kyrgyz Republic "About introduction of amendments and changes in the order of the Government of the Kyrgyz Republic "About approval of rates of tax on the basis of the obligatory patent by types of economic activity" of January 28, 2009 No. 58" of December 20, 2013 No. 692;

- Item 3 of the order of the Government of the Kyrgyz Republic "About modification of some decisions of the Government of the Kyrgyz Republic" of January 27, 2014 No. 50;

- the order of the Government of the Kyrgyz Republic "About modification of the order of the Government of the Kyrgyz Republic "About approval of provisions and the Procedure on administration of taxes" of April 7, 2011 No. 144" of July 23, 2014 No. 415;

- the order of the Government of the Kyrgyz Republic "About modification and amendments in some decisions of the Government of the Kyrgyz Republic" of November 4, 2014 No. 625;

- the order of the Government of the Kyrgyz Republic "About modification of the order of the Government of the Kyrgyz Republic "About approval of rates (sizes) of tax on the basis of the obligatory patent by types of economic activity" of January 28, 2009 No. 58" of December 12, 2014 No. 703;

- the order of the Government of the Kyrgyz Republic "About entering of amendments and changes into some decisions of the Government of the Kyrgyz Republic" of September 16, 2015 No. 646;

- the order of the Government of the Kyrgyz Republic "About modification and amendments in the order of the Government of the Kyrgyz Republic "About approval of provisions and the Procedure on administration of taxes" of April 7, 2011 No. 144" of January 16, 2016 No. 12;

- the order of the Government of the Kyrgyz Republic "About modification and amendments in some decisions of the Government of the Kyrgyz Republic" of January 27, 2017 No. 50;

- the order of the Government of the Kyrgyz Republic "About modification of the order of the Government of the Kyrgyz Republic "About approval of provisions and the Procedure on administration of taxes" of April 7, 2011 No. 144" of March 28, 2018 No. 158;

- the order of the Government of the Kyrgyz Republic "About carrying out pilot project on issue 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 in electronic format (the electronic patent)" of June 27, 2018 with No. 304;

- 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 and the legislation in the field of the national social insurance" of July 31, 2018 No. 357;

- the order of the Government of the Kyrgyz Republic "About approval of the Procedure for establishment of tax post" of November 18, 2019 No. 609;

- the order of the Government of the Kyrgyz Republic "About modification of some decisions of the Government of the Kyrgyz Republic" of March 17, 2020 No. 164;

- the order of the Government of the Kyrgyz Republic "About modification of the order of the Government of the Kyrgyz Republic "About approval of provisions and the Procedure on administration of taxes" of April 7, 2011 No. 144" of March 18, 2020 No. 167;

- Item 2 and appendices 1 and 2 to the order of the Government of the Kyrgyz Republic "About modification of some decisions of the Government of the Kyrgyz Republic in the field of tax administration" of March 18, 2020 No. 168;

- items 4 and the 6th orders of the Government of the Kyrgyz Republic "About measures for implementation of the Law of the Kyrgyz Republic "About modification of some legal acts of the Kyrgyz Republic concerning stabilization of social and economic situation in connection with force majeure circumstances" of May 8, 2020 No. 241;

- the order of the Government of the Kyrgyz Republic "About modification of 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 December 30, 2008 No. 736" of July 9, 2020 No. 375;

- Items 3, 8, the 9 and 10 orders of the Government of the Kyrgyz Republic "About measures for improvement of administration of taxes within implementation of electronic system of fiskalization of tax procedures" of March 16, 2021 No. 95;

- the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About modification of some decisions of the Government of the Kyrgyz Republic in the field of tax administration" of December 17, 2021 No. 314.

3. This resolution becomes effective since January 1, 2022.

Appendix 1

to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of February 24, 2022 No. 95

Procedure for carrying out and registration of materials of raid tax control

Chapter 1. General provisions

1. The procedure for carrying out and registration of materials of raid tax control (further - the Procedure) is developed according to Articles 51, of 59, of 60, 127-130, 132-136 Tax codes of the Kyrgyz Republic.

2. For the purpose of this Procedure the following concepts and terms are used:

1) the instruction - the document granting the right to carrying out raid tax control on observance of requirements of the tax legislation and legislation in the field of the national social insurance of the Kyrgyz Republic which is processed by means of information system of authorized tax authority;

2) the employee - the official of body of Tax Service, the carrying-out raid tax control based on the instruction issued in accordance with the established procedure;

3) the subject - the physical person, the individual entrepreneur, the organization, separate division which are performing economic activity irrespective of their form of business, type of activity, subordination and patterns of ownership and/or having the taxation objects;

4) the responsible person of the subject - the physical person which is with the subject in employment relationships or performing certain operations for the benefit of the subject (including under the agreement);

5) x - the report - the interim statement (the control check of control cash register (further - KKM) without clearing) result of replaceable settlement transactions at the time of report generation;

6) the interim and/or closing statement - the report containing information on document amounts, shown for payment certain period of time, created by means of fiscal software of accounting of goods, works and services;

7) the z-report - the report (the control check of KKM with clearing) result of replaceable settlement transactions created when carrying out transaction of closing of change;

8) the act of raid tax control (further - the act RNA) - the document in which results of raid tax control, in the form approved by authorized tax authority are drawn up;

9) the act of temporary withdrawal of property (further - the act of withdrawal of property) - the document in which data on the withdrawn property, drawn up in the form approved by authorized tax authority are specified;

10) the act of hindrance - the document in which the fact of non-execution of legal requirements of the employee and/or body of Tax Service which is drawn up in the form approved by authorized tax authority is specified;

11) control purchase - method of the check performed without frequency restriction by the official of tax authority or the involved physical person by purchase of small amount of goods or the conclusion of the transaction with subjects for control of observance of procedure and requirements for application of KKM, including issue of control cash register receipts to the population;

12) allowing documents - the documents necessary for implementation of economic activity issued by bodies of Tax Service within their competence (the certificate on state registration as the individual entrepreneur, the patent, the decision on application or on refusal in application of tax on activities in trade zone with particular treatment, the insurance policy), and also the documents confirming state registration of the organizations and separate divisions.

Chapter 2. Requirements to raid tax control

3. Raid tax control is exercised for the purpose of control and rendering assistance to the subject in timely and complete execution requirements of the tax legislation, the legislation by it in the field of the national social insurance and turnover of the excisable and marked products of the Kyrgyz Republic.

The purpose of carrying out raid tax control is also identification of the facts:

1) implementation of economic activity without tax and accounting registration of the taxpayer;

2) violations of the tax legislation of the Kyrgyz Republic on application of cash registers (further - KKM);

3) the tax discharges on the basis of the patent and its compliance to type of the performed activities, and also tax on activities in trade zones with particular treatment;

4) non-use of control seals and accompanying documents in case of the accounting and control of movement of goods according to the procedure determined by the Cabinet of Ministers of the Kyrgyz Republic;

5) completeness of accounting of hired employees;

6) compliance of physical indicators of the taxation objects and tax base concerning the local taxes;

7) registration by individual entrepreneurs of purchases and sales in the book on accounting of the income and expenses, except for persons recording according to the legislation of the Kyrgyz Republic on financial accounting;

8) designations of excise goods means of identification or excise stamps and their authenticity;

9) use of the automated systems of accounting of the excisable and marked goods according to the procedure, determined by the Cabinet of Ministers of the Kyrgyz Republic;

10) availability of source accounting documents on deliveries and/or purchases of goods, works and services;

11) availability of documents and tax payment for import on the goods imported on the territory of the Kyrgyz Republic from state members of EEU;

12) availability and use of the equipment (the program and technical device) intended for making of transactions with use of bank payment cards, electronic money, two-dimensional symbols of barcode (QR code) of the national standard including registered on the other person.

4. Raid tax control can be carried out concerning the certain taxpayer, group of taxpayers, and also on certain site (territory).

5. Raid tax control is exercised not more often than 12 times a year concerning the certain taxpayer or his separate division, except for control purchase.

6. Raid tax control is exercised in operating mode of the subject.

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