of July 1, 2025 No. 385
About introduction of accounting and control brands in Kyrgyz the Republics
For the purpose of ensuring control of production and import of separate commodity groups and increase in receipt of taxes in the government budget, according to article 4 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. Approve Regulations on procedure for issue and application of accounting and control brands in the Kyrgyz Republic according to appendix.
2. Determine that:
1) since January 1, 2026 accounting and control brands the water packed, including mineral and gassy, classified under the Commodity Nomenclature of Foreign Economic Activity code 2201 is subject to obligatory marking;
2) since July 1, 2026 turnover unmarked by accounting and control brands of remaining balance of the water packed, including mineral and gassy, classified under the Commodity Nomenclature of Foreign Economic Activity code 2201 is forbidden.
3. Bring in the order of the Government of the Kyrgyz Republic "About approval of the Regulations on the State register of the personified documents of the Kyrgyz Republic, the List of documents of the state value and special state forms which are in circulation in the Kyrgyz Republic" of May 29, 2002 No. 350 the following change:
in the List (basic) the documents of the state value and special state forms which are in circulation in the Kyrgyz Republic approved by the above-stated resolution:
state Item 18 in the following edition:
"
|
18 |
The State Tax Service under the Ministry of Finance of the Kyrgyz Republic |
Official ID Forms of departmental awards Excise duty brands Accounting and control brands |
".
4. This resolution is subject to official publication and becomes effective after ten days from the date of official publication.
Chairman of the Cabinet of Ministers of the Kyrgyz Republic
A. Kasymaliyev
Appendix
to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of July 1, 2025 No. 385
1. The regulations on procedure for issue and application of accounting and control brands in the Kyrgyz Republic (further - the Provision) determine procedure for issue and application of accounting and control brands in the territory of the Kyrgyz Republic.
In this Provision the following concepts are used:
1) the importer - the taxpayer performing import to the territory of the Kyrgyz Republic of the marked products;
2) authorized bank - the commercial bank which signed the service agreement with authorized tax authority and having the license or the certificate of National Bank of the Kyrgyz Republic;
3) the marked products - products made in the territory of the Kyrgyz Republic and imported on the territory of the Kyrgyz Republic which list is approved by the Cabinet of Ministers of the Kyrgyz Republic;
4) nominal value of accounting and control brand - selling price of accounting and control brand in case of realization through authorized bank;
5) electronic and information element - the element on accounting and control brand determined by electronic devices and/or software applications capable to bear in itself information, any other information allowing tax authorities of message the collection allowing to perform authenticity identification, and also bearing to make accounting control;
6) body of Tax Service - authorized tax authority and territorial tax authorities.
The concepts used in this Provision are treated in the value determined by the Tax code of the Kyrgyz Republic and/or the Customs code of the Eurasian Economic Union.
2. To the organizations, individual entrepreneurs and physical persons shipment and realization of the marked products which are not designated by accounting and control brand, and also import to the territory of the Kyrgyz Republic, transportation, acceptance to the commission or consignment is forbidden in the territory of the Kyrgyz Republic to the marked products without accounting and control brand.
Import (transfer) by physical persons to the territory of the Kyrgyz Republic of the marked products which are not designated by accounting and control brands within the regulations established by the legislation of the Kyrgyz Republic is allowed.
3. Accounting and control brand are subject to marking the products made in the territory of the Kyrgyz Republic and imported on the territory of the Kyrgyz Republic included in the list approved by the Cabinet of Ministers of the Kyrgyz Republic. Marking of products by types, names and reservoir is made according to the types and numbers of accounting and control brands specified in the decision of body of Tax Service about issue of accounting and control brands.
4. The Cabinet of Ministers of the Kyrgyz Republic determines terms of obligatory marking and prohibition on turnover of unmarked accounting and control easily soiled products.
5. The marked products made by the taxpayer for export are not subject to marking by accounting and control brands when sending for export. Realization in the territory of the Kyrgyz Republic of products which are subject to the marking (including acquired on goods exchange basis or with raw materials supplied by the customer use) made in the territory of the Kyrgyz Republic for export and is not designated by accounting and control brands is forbidden.
6. Availability of accounting and control brand on bottle, pack or other container in which the marked products are poured or packed up is one of necessary conditions for its realization to consumers, transportations on the territory of the Kyrgyz Republic (except the international transit) and storages (except storage by the producer before marking of products according to engineering procedure or storages for export from the territory of the Kyrgyz Republic).
7. Marking is performed by the method excluding reuse of accounting and control brands. Marking is performed on cover or the place intended for opening of products. When drawing accounting and control brands the glue which is not allowing to remove accounting and control brand from goods without its damage shall be used.
8. Products marked with variation from requirements of this provision are considered as unmarked.
9. Accounting and control brands are made by request of authorized tax authority according to the agreement (contract) signed with the supplier according to the legislation of the Kyrgyz Republic in the field of public procurements. The form and samples of accounting and control brands are developed by authorized tax authority together with the supplier. The form and samples of accounting and control brands affirm authorized tax authority.
Accounting and control brands are issued through bank system of the Kyrgyz Republic for application in the territory of the Kyrgyz Republic, and also go abroad directly on the manufacturing plants of the marked products.
10. The accounting and control brands acquired for designation of the marked products made in the territory of the Kyrgyz Republic, and sent abroad to the manufacturing plant are used for marking after completion of engineering procedure of production of the marked products.
11. The accounting and control brands acquired in authorized bank for sticker abroad at the manufacturing plant of the marked products are exported from the territory of the Kyrgyz Republic without collection of customs payments under customs procedure of export.
12. Payment of cost of accounting and control brands by the taxpayer is made by money transfer into the account of manufacturer in authorized bank.
13. The authorized bank issues to the taxpayer accounting and control brands only after payment of nominal value of accounting and control brands by it.
14. Nominal value of accounting and control brand is determined by authorized body by anti-monopoly regulation.
15. Realization of accounting and control brands to the taxpayer is made by issue of brands through authorized bank or sendings accounting and control brands directly on the manufacturing plant of the marked products. The marked products imported from state members of the Eurasian Economic Union are subject to marking only at the manufacturing plant of the marked products.
The decision on issue of accounting and control brands by authorized bank is made by territorial tax authority in case of submission of the following documents:
- the statement calculation (in duplicate according to appendix 1 to this Provision) with indication of the names made and/or the imported marked goods. One copy of the statement calculation of the marked products returns to the taxpayer, the second copy remains in body of Tax Service;
- the copy of the license for import and/or realization of the marked products (for the licensed products types);
- the copy and the original of the payment documents confirming payment of nominal value of accounting and control brands on all quantity of the marked products. Copies of payment documents remain in body of Tax Service, originals of payment documents return to the taxpayer;
- invoices on the imported marked products, the original and the copy of the delivery agreement of the marked products certified by the taxpayer once in case of initial application under this agreement for its action. The copy of the agreement remains in body of Tax Service, the original returns to the taxpayer.
The decision on sending accounting and control brands on the foreign manufacturing plant of the marked products is made by authorized tax authority. At the same time, except the documents provided in paragraphs by third or pole of this Item, the taxpayer is represented to direct the letter with request accounting and control brands on the manufacturing plant of the marked products with detailed specifying of its exact details.
The decision on issue of accounting and control brands on the imported marked products is constituted by authorized bank in triplicate in the form approved by authorized tax authority. Accounting and control brands are issued by authorized bank to the taxpayer according to the sequence numbers of accounting and control brands specified in the decision. The first copy of the decision of body of Tax Service remains in authorized bank, the second - at the taxpayer, third - in body of Tax Service.
At the same time taxpayers perform recalculation and reconciliation of the range of the got numbers of accounting and control brands with the range of numbers specified in the decision of tax authority.
Bodies of Tax Service exercise accounting and control of execution by producers and importers of obligations on tax payment for the marked products.
16. The decision on sending accounting and control brands on the foreign manufacturing plant of the marked products is constituted in duplicate: the first copy of the decision of body of Tax Service remains in authorized tax authority, the second - at the taxpayer. At the same time authorized tax authority the letter order to manufacturing company of accounting and control brands about sending the corresponding batch of accounting and control brands on the foreign manufacturing plant of the marked products goes.
When sending accounting and control brands on the foreign manufacturing plant of the marked products date of acquisition of accounting and control brands is acceptance date authorized tax authority of the decision on sending accounting and control brands on the foreign manufacturing plant of the marked products.
17. For marking of products, diffuse or packaged in big reservoirs, in case of execution of the statement on purchase of accounting and control brands the taxpayer provides confirmation about payment of nominal value of accounting and control brands. After confirmation of the amount of products by bodies of Tax Service which is subject to marking and payment of nominal value of accounting and control brands the body of Tax Service makes the decision on issue of accounting and control brands.
18. The decision on sending accounting and control brands on the foreign manufacturing plant of the marked products is made by body of Tax Service within three working days from the date of submission of documents by the taxpayer, stipulated in Item the 15th this provision.
19. If at the time of execution of the statement calculation on acquisition of accounting and control brands in authorized bank there are no accounting and control brands of necessary type or reservoir, or required accounting and control brands were not specified in the order for production, then realization of the accounting and control brands which are available in authorized bank is possible. For this purpose the authorized tax authority sends the written permission for designation of the marked products the available accounting and control brands with indication of type, reservoir and the name of the marked products to the taxpayer buyer of accounting and control brands, to authorized bank, body of Tax Service for the place of tax registration of the taxpayer buyer of accounting and control brands, authorized state bodies in the field of customs affairs.
20. Bodies of Tax Service control representation by the taxpayer making or importing the marked products, calculations and other documents for calculation of taxes.
21. Accounting and control brands are special state forms, and also means of identification.
22. Accounting and control brands are made on standard sheets, have the corresponding forms and the sizes depending on type of the marked products, one or several protective elements, the name and the image of the State Emblem of the Kyrgyz Republic, sequence number, electronic and information element and the series determining type of products and the range of the applied reservoirs.
23. For the purpose of ensuring safety of accounting and control brands the taxpayer shall allocate the special room or store them in fireproof boxes (safes).
24. Accounting and control brands are credited in warehouse of the company at par value, paid into the special blocked account in authorized bank, without inclusion of expenses in it on transportation.
25. At the companies applying accounting and control brands, the order of the head designates the official responsible for safety of accounting and control brands. The official issues accounting and control brands for designation of products under the signature and records the shipped products and the issued brands with fixing of type, reservoirs, names, numbers of accounting and control brands and surname of their receiver.
26. The taxpayer who received accounting and control brands shall provide quarterly the report on proper use of accounting and control brands in the Kyrgyz Republic according to appendix 2 to this Provision.
27. Bodies of Tax Service shall exercise constantly control of correctness of write-off of accounting and control brands at the manufacturing companies (what make if necessary inventory count of availability of accounting and control brands for), to compare quantity of written off accounting and control brands with quantity of the turned-out and goods sold in bottles or other container.
28. In case of the termination of production/import of the marked products the producer/importer shall return all unused accounting and control brands to authorized bank.
For holding procedure of return of unused accounting and control brands the producer/importer of the marked products shall submit the following documents to body of Tax Service for the place of receipt of accounting and control brands:
- the written application with indication of return reasons of accounting and control brands and request to permit to reuse the paid nominal value upon the following purchase of accounting and control brands;
- the register with indication of the series determining type of the marked products, reservoirs and sequence numbers, the returned accounting and control brands on the paper and electronic medium;
- copy of the decision on issue of accounting and control brands.
The body of Tax Service makes verification of above-mentioned documents in a month and makes the decision on return of accounting and control brands to authorized bank which is constituted in triplicate. The first copy of the decision on return of accounting and control brands remains in authorized bank, the second - at the buyer of accounting and control brands, third - in body of Tax Service.
29. Return of nominal value of unused accounting and control brands is made by authorized bank in week time in coordination with relevant organ of Tax Service.
30. In case of spoil of accounting and control brands in the course of sticker on manufacturing plant of the marked products the statement with indication of the reasons of spoil, quantity and types of the spoiled accounting and control brands is drawn up. The producer/importer shall return the spoiled accounting and control brands to authorized bank.
For holding procedure of return the producer/importer shall provide the following documents to body of Tax Service for the place of receipt of accounting and control brands:
- act of spoil of accounting and control brands;
- the register with indication of the series determining type of the marked products, reservoirs and sequence numbers, the returned spoiled accounting and control brands on the paper and electronic medium.
The body of Tax Service makes verification of above-mentioned documents in a month and makes the decision on return of the spoiled accounting and control brands to authorized bank which is constituted in triplicate in the form approved by body of Tax Service. The first copy of the decision on return of accounting and control brands remains in authorized bank, the second - at the taxpayer, third - in body of Tax Service.
Accounting and control brands on which the series determining type of products, reservoirs, price range and sequence numbers visually completely are not looked through and electronic and information element it is not identified, are not subject to return to authorized bank.
31. The accounting and control brands unsuitable for designation of the marked products, are liable to commission destruction by authorized bank with the assistance of representatives of relevant organ of Tax Service and the producer/importer.
32. In case of spoil or loss of the made marked goods nominal value is paid in complete size and/or is not subject to return, except as specified, resulted from force majeure. When losing accounting and control brands the nominal value paid to or at the time of acquisition of the accounting and control brands, except as specified, which resulted from force majeure is not subject to return.
33. In case of detection of manufacturing defect the taxpayer draws up the statement of detection of the rejected accounting and control brands in the presence of the head, the chief accountant and person responsible for safety of accounting and control brands, specifies type and numbers of accounting and control brands, number of box, and also photographs the found rejected brands. Further the taxpayer provides in body of Tax Service the act of detection of the rejected brands, the copy of the receipt of the paid nominal value upon purchase of accounting and control brands and the photo of the rejected brands. Bodies of Tax Service in week time transfer materials to authorized tax authority for the subsequent transfer of accounting and control brands to manufacturing company for studying. In case of confirmation of scrap availability by manufacturing company the taxpayer has the right to receive accounting and control brands instead of the rejected quantity without payment of nominal value.
34. Marking by accounting and control brands of the made and imported products in the territory of the Kyrgyz Republic from state members of the Eurasian Economic Union is performed under tax control, from the territory of the third countries - under customs control (including in the territory of customs warehouse and the warehouses of temporary storage included in the register approved by authorized body in the field of customs affairs).
35. Control of availability and authenticity of accounting and control brands on the marked products which are in retail chain stores (retail and wholesale), is performed by bodies of Tax Service.
36. The organizations, the individual entrepreneurs and physical persons making, importing or selling the unmarked marked products in the territory of the Kyrgyz Republic bear responsibility according to the Code of the Kyrgyz Republic about offenses and the Criminal code of the Kyrgyz Republic.
to Regulations on procedure for issue and application of accounting and control brands in the Kyrgyz Republic
________________________________________________________________
(name of body of Tax Service)
Statement calculation
on purchase of accounting and control brands
from "___" _____________________ 20 __ years No. ______
(it is filled with tax authority)
|
Name of the taxpayer |
|
|
Legal address and phone |
|
|
INN |
|
№ |
Type of the marked products |
Type of brands |
Product name |
Reservoir (on brand) |
Reservoir of container |
Quantity of acquired accounting and control brands |
Leviable amount |
Nominal value of accounting and control brands (catfishes) |
Nominal value of brands is paid into the account No. _________________ according to payment
to the document from "___" ____________________________ 20 __ years No. ________________________
in the amount __________________________________________________________________ som.
(in cursive script)
|
M.P. |
Head of the organization: |
_________________________________________________ |
|
(signature) | ||
|
Chief accountant: |
_________________________________________________ | |
|
(signature) |
to Regulations on procedure for issue and application of accounting and control brands in the Kyrgyz Republic
Form
Report
about proper use of accounting and control brands in the Kyrgyz Republic
___________________________________________________________________________
(the name, INN and the address of the location of the importer performing
production, import (import) of the marked products)
|
№ |
Number of the decision on receipt of accounting and control brands |
Date of the decision on receipt of accounting and control brands |
Type of the marked products |
The name of the marked products on which accounting and control brands are used |
Reservoir (on brand) |
It is issued accounting and control brands |
It is used accounting and control brands for marking of the marked products |
It is returned in tax authority of the spoiled and (or) unused accounting and control brands |
Remaining balance of unused accounting and control brands | ||||
|
type and range of numbers of accounting and control brands |
number (pieces) |
series and range of numbers |
number (pieces) |
series and range of numbers |
number (pieces) |
series and range of numbers |
number (pieces) | ||||||
|
1 |
|||||||||||||
|
2 |
|||||||||||||
|
Total |
x |
x |
|||||||||||
In total it is issued _____________________ pieces of accounting and control brands, including:
it is used for marking _________________________ pieces;
it is returned ________________________________________ pieces;
remaining balance ____________________________________________ pieces.
Appendix to the report on ___________ sheets.
|
Head |
_____________________________ |
______________________ |
|
(Surname, name, patronymic) |
(signature) | |
|
Chief accountant |
_____________________________ |
______________________ |
|
(Surname, name, patronymic) |
(signature) |
M.P.
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