RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of February 5, 2025 No. 60

About measures for implementation of article 307 of the Tax Code of the Kyrgyz Republic

For the purpose of implementation of requirements of article 307 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. Approve the Procedure for determination and application of tax base of the value added tax on rateable value of delivery of the goods and rateable value of commodity import imported from state members of the Eurasian Economic Union concerning which there are risk signs according to risk management system, according to appendix.

2. Determine the State Tax Administration under the Cabinet of Ministers of the Kyrgyz Republic authorized body according to tax base of the value added tax by rateable value of delivery of the goods and rateable value of commodity import imported from state members of the Eurasian Economic Union concerning which there are risk signs.

3. Recognize invalid:

1) the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About approval of the Procedure for determination and use of rateable value of commodity import concerning which there are risk signs according to risk management system" of August 10, 2023 No. 402;

2) item 4 of the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About modification of some orders of the Government of the Kyrgyz Republic and the Cabinet of Ministers of the Kyrgyz Republic concerning the State system of identification of communication devices and identification of mobile communication devices, and also the devices used for data transmission" of October 18, 2023 No. 550.

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