of August 27, 2024 No. 525
About modification of some decisions of the Cabinet of Ministers of the Kyrgyz Republic concerning indirect taxes
For the purpose of reduction in compliance with Articles 324, 327-329, 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. Introduce in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of requirements of Articles 99, of 100, of 120, of 125, 302 and 324 Tax codes of the Kyrgyz Republic" of February 22, 2022 No. 93 the following change:
in Regulations on the procedure and conditions of application of the mode of conditional charge of the value-added tax on import of goods approved by the above-stated resolution:
- to state the subitem 1 of Item 2 in the following edition:
"1) conditional charge of the VAT for commodity import - payment procedure of the VAT according to which the taxpayer shall grant VAT amount, added in case of commodity import on the territory of the Kyrgyz Republic, bring into the deposit account opened in system of Treasury or to pay to the budget, with condition of the subsequent export of these goods from the territory of the Kyrgyz Republic;".
2. 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:
1) in Item 3:
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