RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of January 17, 2025 No. 22

About modification of the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of Articles 67, 330 Tax codes of the Kyrgyz Republic" of March 11, 2022 No. 125

For the purpose of regulation of procedure for value added tax return according to the international obligations of the Kyrgyz Republic, being guided by article 330 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. Introduce in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of Articles 67, 330 Tax codes of the Kyrgyz Republic" of March 11, 2022 No. 125 the following change:

in Regulations on the procedure and terms of return of the value added tax according to the international obligations of the Kyrgyz Republic approved by the above-stated resolution:

- state Item 16 in the following edition:

"16. As supporting documents the copies certified by seal and the signature of the chief representative (organization), including are attached to calculation:

1) by delivery of goods (works and services) for official use:

- contract or act for delivery of goods (works and services);

- invoice;

- payment order;

2) by delivery of goods (works and services) for private use:

- the invoice and/or the control cash register receipt with the sales receipt in which the name and INN of the taxpayer of the VAT, the name, quantity and cost of goods with allocation of VAT amount are reflected. The sales receipt is submitted if in the control cash register receipt there are no name, quantity and cost of goods with allocation of VAT amount;

- accreditation cards of categories "D", "C" and "T".".

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