RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of April 6, 2023 No. 194

About introduction of amendments to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic "About application of the invoice" of March 18, 2022 No. 141

For the purpose of implementation of article 178 of the Tax Code 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 of the Kyrgyz Republic decides:

1. Bring in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About application of the invoice" of March 18, 2022 No. 141 the following changes:

Item 2 to state 1) in the following edition:

"2. Determine that:

1) taxpayer:

- is registered as the participant of information system of electronic invoices according to the Procedure approved by Item 1 of this resolution;

- draws up invoices in form and according to the procedure, the approved authorized tax authority;

2) requirements to registration as participants of information system of electronic invoices and to execution of the invoice do not extend to the taxpayers performing business activity using KKM and:

- paying tax on the basis of the patent;

- applying zero rate on simplified taxation system on the basis of the single tax which total revenue for the last 12 months, following in a row, did not exceed the amount of 8000000 som.";

2) according to the procedure of forming and the circulation of the invoice, approved by the above-stated resolution:

- add Chapter 2 with Item 12-1 of the following content:

"12-1. The authorized tax authority has the right to suspend accounting record as the participant of electronic document management in IS ESF in cases of availability of the following risks:

1) lack of goods on the written-out ESF;

2) lack of documents on goods origin;

3) identifications of the facts of lack of delivery of goods, works and services;

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