RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of March 3, 2023 No. 125

About prolongation of the pilot (experimental) project on marking of separate types of goods means of digital identification

For the purpose of effective carrying out pilot project of marking of separate goods means of identification before Date of Introduction of obligatory marking easily soiled the excise duty and/or means of identification in the territory of the Kyrgyz Republic, according to article 345 of the Tax Code of the Kyrgyz Republic, Articles 13, of the 17th constitutional Law of the Kyrgyz Republic "About the Cabinet of Ministers of the Kyrgyz Republic" the Cabinet of Ministers of the Kyrgyz Republic decides:

1. Approve:

1) Provisional regulations for voluntary marking of goods means of identification in the Kyrgyz Republic within pilot project according to appendix 1;

2) the List of the made or imported/imported and implementable separate types of the goods in the territory of the Kyrgyz Republic which are subject to voluntary marking by means of identification (further - the List), according to appendix 2.

2. Implement from January 1, 2024 to December 31, 2025 in the pilot (experimental) mode marking of goods means of identification (further - pilot project) according to the List.

3. Determine authorized tax authority and authorized body in the field of customs affairs the bodies responsible for carrying out pilot project.

4. To provide to authorized tax authority and authorized body in the field of customs affairs together with the operator of national system of marking and traceability of the marked goods completion of the State automated information system "Marking of Goods" (further - GAIS "Marking of Goods") according to the requirements to completion of GAIS "Marking of Goods" approved by authorized tax authority.

5. Determine that the subjects of entrepreneurship and participants of foreign economic activity who showed willingness to take part in the pilot project, according to the procedure, determined by Provisional regulations and the performing production, import/import, realization of separate types of the goods which are subject to voluntary marking by means of digital identification in the territory of the Kyrgyz Republic have the right:

1) to put funds of identification for the goods made, imported/imported, realized in the territory of the Kyrgyz Republic which are subject to voluntary marking by means of digital identification according to Provisional regulations;

2) during pilot project to enable the realization in the territory of the Kyrgyz Republic of goods not marked means of identification.

6. Bring in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About carrying out the pilot (experimental) project on digital administration of the excise tax" of December 31, 2021 No. 359 the following changes:

Shall be replaced with words 1) in Item 1 of the word "till September 30, 2022" "till June 30, 2023";

Item 2 to state 2) in the following edition:

"2. Approve:

1) Provisional regulations for digital administration of the excise tax in the Kyrgyz Republic for alcoholic and tobacco products (except for cigarettes and products with the heated tobacco) according to appendix 1;

2) Provisional regulations for digital administration of the excise tax in the Kyrgyz Republic for cigarettes and products with the heated tobacco according to appendix 2.";

Appendix to the above-stated resolution to state 3) in edition according to appendix 3 to this resolution;

To add 4) with appendix 2 in edition according to appendix 4 to this resolution.

7. Bring in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of requirements of articles 336 and 345 of the Tax Code of the Kyrgyz Republic" of February 22, 2022 No. 94 the following change:

- declare Item 5 invalid.

8. To impose control of execution of this resolution on management of control of execution of decisions of the President and the Presidential Administration Cabinet of Ministers of the Kyrgyz Republic.

9. This resolution is subject to official publication and becomes effective since October 1, 2022.

Appendix 1

to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of March 3, 2023 No. 125

Provisional regulations for voluntary marking of goods means of identification in the Kyrgyz Republic within pilot project

1. General provisions

1. These Provisional regulations for voluntary marking of goods means of identification in the Kyrgyz Republic within pilot project (further - Provisional regulations) are developed for the purpose of approbation of the mechanism of marking by means of identification concerning new types of goods and training of producers and importers to introduction of obligatory marking concerning separate types of goods.

2. In these Provisional regulations the following concepts are applied:

1) methodical recommendations of marking of the goods which are subject to voluntary marking by means of identification (further - methodical recommendations), - determine order of registration of the goods which are subject to voluntary marking by means of identification, the characteristic of means of identification, and the rule of drawing means of identification.

Methodical recommendations are developed and affirm authorized tax authority. Methodical recommendations of marking of medicines and medical products are determined and affirm authorized tax authority in coordination with the Ministry of Health of the Kyrgyz Republic;

2) wholesale trade - the type of trading activity connected with acquisition and sales of goods for their use in business activity (including for resale) or in other purposes which are not connected with personal, family, home and other similar use;

3) the producer - the subject of economic activity performing production in the territory of the Kyrgyz Republic of goods which can be subject to marking by means of digital identification;

4) retail trade - the type of trading activity connected with acquisition and sales of goods for their use in the personal, family, house and other purposes which are not connected with implementation of business activity.

Other concepts used in these Provisional regulations are applied in the value determined by the tax legislation of the Kyrgyz Republic and the right of the Eurasian Economic Union (further - EEU).

3. Person participating in the pilot (experimental) project on marking of separate types of goods means of identification (further - pilot project) and performing import to customs area of EEU and the Kyrgyz Republic the goods which are subject to marking by means of identification can put means of identification before their import to the territory of the Kyrgyz Republic or when placing under customs procedure of release for internal consumption, or after goods placement under customs procedure of release for internal consumption in the warehouses of temporary storage included in the register of warehouses of temporary storage by authorized body in the field of customs affairs.

4. Participation in pilot project is performed on voluntary basis.

5. The authorized tax authority and authorized body in the field of customs affairs invite subjects of entrepreneurship (further - the taxpayer) and participants of foreign economic activity to take part in pilot project by delivery of invitation notifications in form according to appendix 1 to these Provisional regulations.

6. The taxpayer confirms the participation in pilot project to authorized tax authority in writing according to appendix 2 to these Provisional regulations.

The participant of foreign economic activity confirms the participation in pilot project to authorized body in the field of customs affairs in writing according to appendix 2 to these Provisional regulations.

7. The taxpayer who showed willingness to participate in pilot project and not received the invitation notification has the right to participate in pilot project by the direction of the official letter to authorized tax authority on intention to take part in pilot project.

The participant of foreign economic activity who showed willingness to participate in pilot project and not received the invitation notification has the right to participate in pilot project by the direction of the official letter to authorized body in the field of customs affairs about intention to take part in pilot project.

8. The authorized body in the field of customs affairs creates and sends the participant list of foreign economic activity to authorized tax authority, shown willingness to take part in pilot project.

9. The authorized tax authority posts the list of the taxpayers and participants of foreign economic activity who are taking part in pilot project on the official site.

2. Requirements to participants of pilot project

10. Participants of pilot project shall:

1) to be registered in the State automated information system "Marking of Goods" (further - GAIS "Marking of Goods") within 3 calendar days from the date of confirmation of the participation in pilot project;

2) to have the qualified digital signature (further - the digital signature);

3) to have the hardware and software system having signing potential the digital signature of electronic documents, and also exchange of necessary electronic documents with GAIS "Marking of Goods" including by means of personal account.

11. Producers, manufacturers and importers, in addition to the requirements stated in Item 10 of these Provisional regulations shall receive/draw up also the access to the station of order management of codes of marking by means of personal account provided by the operator of national system of marking and traceability of the marked goods (further - the operator of marking).

12. Ensuring access of participants of pilot project to the station of order management of codes of marking in GAIS "Marking of Goods" by means of personal account is performed by the operator of marking on a grant basis.

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