RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of February 17, 2023 No. 82

About introduction of amendments to some Resolutions of the Cabinet of Ministers of the Kyrgyz Republic in the field of the excise tax

For the purpose of implementation of requirements of Articles 336, 345 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 of the Kyrgyz Republic decides:

1. 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 changes:

Item 3 to state 1) in the following edition:

"3. Determine that easily soiled the excise duty are subject to marking:

- since January 1, 2023 the beer which is packed up and is not packed up, classified in goods item of the Commodity Nomenclature of Foreign Economic Activity 2203, and the tobacco products specified in Items 6-8 of part 1 of article 334 of the Tax Code of the Kyrgyz Republic;

- since January 1, 2024 the tonic (energy) soft drinks classified in goods item of the Commodity Nomenclature of Foreign Economic Activity of 2202.

Turnover of remaining balance of the unmarked excise goods specified in this Item is forbidden after 6 months from Date of Introduction of marking.";

In paragraph three of item 4 of the word "January 1, 2023" shall be replaced with words 2) "on January 1, 2024";

Shall be replaced with words 3) in Item 5 of the word "October 31, 2022" "on December 31, 2023";

4) in Regulations on the procedure for issue and application of brands of the excise duty in the Kyrgyz Republic approved by the above-stated resolution:

- state Item 38 in the following edition:

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