RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of February 27, 2024 No. 83

About modification of the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of requirements of Articles 59, 85, 127, 130, 131, 329, 414 and 415 Tax codes of the Kyrgyz Republic" of February 24, 2022 No. 95

For the purpose of implementation of articles 127-131 of the Tax Code of the Kyrgyz Republic, increase in efficiency of the organization of raid tax control and establishment of tax post, 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. Introduce in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of requirements of Articles 59, of 85, of 127, of 130, of 131, of 329, 414 and 415 Tax codes of the Kyrgyz Republic" of February 24, 2022 No. 95 the following change:

- to state the appendices 1-3, approved by the above-stated resolution in edition according to appendices 1-3 to this resolution.

2. This resolution becomes effective after fifteen days from the date of official publication.

Appendix 1

"Appendix 1

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

Chapter 1. General provisions

1. This 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) the witness is the person which reached age of majority, involved as the employee to confirmation of this or that fact and who is not interested in outcome of the happened circumstance. Confirms with the signature presence when filling the relevant acts with the employee of tax authority. For confirmation of the fact at least two witnesses are attracted;

6) the X-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;

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

8) 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;

9) 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;

10) 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;

11) 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;

12) 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;

13) 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 insurance policy), and also the documents confirming state registration of the organizations and separate divisions;

14) the commission on hearing of cases about offenses - the commission consisting of the officials given authority to consider cases on offenses, the procedure for creation and which work affirms the Cabinet of Ministers of the Kyrgyz Republic.

Chapter 2. Requirement to raid tax control

3. Raid tax control is exercised for check of observance of the following requirements of the tax legislation of the Kyrgyz Republic:

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

2) execution of the tax legislation of the Kyrgyz Republic on application of KKM;

3) the tax discharge on the basis of the patent and its compliance to type of the performed activities;

4) application 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, payment of the income tax and insurance premiums, availability of the documents confirming the powers on fulfillment of duties for the benefit of the taxpayer established by the Tax code of the Kyrgyz Republic;

6) correctness 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 of accounting of forms of receipts in case of defect of KKM, except for persons recording according to the legislation of the Kyrgyz Republic on financial accounting;

8) designation 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 purchase 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 the Eurasian Economic Union (further - EEU).

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.

Chapter 3. Instruction

7. Raid tax control is carried out based on the instruction issued by body of Tax Service for the form approved by authorized tax authority.

8. The instruction on the right of carrying out raid tax control is drawn up by means of information system of authorized tax authority in paper or electronic form. The instruction shall be electronically (confirmed) signed with the digital signature of the head of body of Tax Service or person authorized by the head of body of Tax Service in information system of authorized tax authority. In case of its printing in paper form it is signed by the head and certified by official stamp.

9. The instruction can be written out on the certain taxpayer, group of taxpayers, and also on certain site (territory).

10. In the instruction the following details are specified:

1) date and number of registration of the instruction;

2) the name of the body of Tax Service which issued the instruction;

3) full name and number of the official ID of the employee;

4) the name of the territory and/or the site, the subject which is subject to raid tax control and its tax ID number (further - INN);

5) the list of the questions which are subject to raid tax control according to the tax legislation, the legislation in the field of the national social insurance and turnover of alcohol-containing products;

6) basis of carrying out raid tax control;

7) term of carrying out raid tax control;

8) in case of prolongation of effective period of the instruction prolongation effective period is specified, it is signed by the head and certified by official stamp. In case of prolongation of effective period of the instruction electronically the instruction is signed (is confirmed) by the digital signature of the head in information system of authorized tax authority.

11. Prolongation of effective period of the instruction is made only according to the instructions which are written out on the certain taxpayer in the following cases:

1) insufficiency of term for carrying out raid tax control in the absence of the subject and the responsible person of the subject for instruction effective period.

The fact of lack of subject and the responsible person of the subject is confirmed by the act of inspection and is signed by the subject's representative who is actually on the checked object and the employee;

2) insufficiency of term in connection with failure to complete of actions or procedures for removal of remaining balance of inventory items.

12. On arrival to the place of dislocation are shown to the subject:

1) the official ID of the employee specified in the instruction;

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