of April 7, 2011 No. 144
About approval of provisions and the Procedure on administration of taxes
According to the Tax code of the Kyrgyz Republic and the Law of the Kyrgyz Republic "About regulatory legal acts of the Kyrgyz Republic" the Government of the Kyrgyz Republic decides:
- Regulations on criteria and procedure for determination of large taxpayers;
- The paragraph third ceased to be valid according to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of 22.02.2022 No. 93
- Regulations on order of registration of taxpayers on the value added tax;
- The paragraph of the sixth ceased to be valid according to the Order of the Government of the Kyrgyz Republic of 22.11.2018 No. 551;
- Regulations on procedure for carrying out control purchase;
- The paragraph of the eighth ceased to be valid according to the Order of the Government of the Kyrgyz Republic of 23.07.2014 No. 415;
- Regulations on procedure for collection of tax debt;
- Regulations on procedure for carrying out and registration of materials of raid tax control;
- Regulations on procedure for tax registration of taxpayers in the Kyrgyz Republic.
2. Declare invalid the order of the Government of the Kyrgyz Republic "About increase in efficiency of tax administration of large taxpayers" of December 25, 2005 No. 614.
3. Charge to the State Tax Administration to carry out the analysis of the provisions approved by this resolution under the Government of the Kyrgyz Republic and in case of need to submit the corresponding project of regulatory legal act for consideration of the Government of the Kyrgyz Republic.
4. This resolution becomes effective since January 1, 2011.
5. Publish this resolution in official mass media.
Prime Minister
A. Atambayev
Approved by the Order of the Government of the Kyrgyz Republic of April 7, 2011 No. 144
1. This Regulations on criteria and procedure for determination of large taxpayers (further - the Provision) are developed according to the Tax code of the Kyrgyz Republic, Regulations on the State Tax Administration under the Government of the Kyrgyz Republic approved by the order of the Government of the Kyrgyz Republic of December 4, 2009 No. 735, and other regulatory legal acts regulating activities of bodies of the State Tax Administration under the Government of the Kyrgyz Republic.
2. This Provision is developed for the purpose of ensuring effective control behind completeness of taxation and payments in the budget, observance of the tax legislation and other regulatory legal acts of the Kyrgyz Republic by the business entities included in the list of large taxpayers.
3. This Provision establishes criteria of determination of large taxpayers for the purpose of realization of the provisions of the Tax code of the Kyrgyz Republic which are subject to tax administration by management on control of large taxpayers of the State Tax Administration under the Government of the Kyrgyz Republic without fail (further - UKKN).
4. The concepts used in the Provision:
1) Ceased to be valid according to the Order of the Government of the Kyrgyz Republic of 06.12.2011 No. 749
2) Authorized tax authority - the central state body of Tax Service of the Kyrgyz Republic.
3) Complete tax administration - the procedure for administration including:
- representation by the business entities included in the List of large taxpayers, tax reports, calculations and declarations, balance sheets and appendices to it and also other documents connected with calculation of taxes according to the legislation of the Kyrgyz Republic, in UKKN;
- representation through system of electronic communication (Internet) the business entities included in the List of the large taxpayers, tax reports, calculations and declarations established by the tax legislation of the Kyrgyz Republic in UKKN;
- implementation of UKKN of control and rendering assistance to the business entities included in the List of large taxpayers in timely execution of the requirements established by the tax legislation of the Kyrgyz Republic by them;
- carrying out UKKN of tax audits of the business entities included in the List of large taxpayers.
4) External tax administration - the procedure for administration of tax legal relationship including:
- representation by the business entities included in the List of large taxpayers, tax reports, calculations and declarations, balance sheets and appendices, other data, information and documents established by the tax legislation of the Kyrgyz Republic in tax authority in the place of tax and/or accounting registration;
- implementation by tax authorities of control and rendering assistance to the business entities included in the List of large taxpayers in timely execution of the requirements established by the tax legislation of the Kyrgyz Republic by them;
- carrying out UKKN of tax audits of the business entities included in the List of large taxpayers.
5. The business entities conforming to the following requirements treat large taxpayers:
1) the business entities answering to one of selection criteria of the large taxpayers described in Item 6 of this Chapter;
2) the business entities included in the List of the large taxpayers who are subject to tax administration of UKKN without fail.
6. Selection of large taxpayers for the purpose of inclusion in the List of the business entities who are subject to tax administration of UKKN without fail is performed by the following criteria:
- proceeds from sales of goods, works, services according to the established standards and the chosen accounting method for the last 12 months, constitute:
a) from trading activity - 100, 0 million som and more;
b) for the activities which are not provided by the subitem "an" of this Item - more 50, 0 million som;
- the amount of the taxes accrued and paid for the last 12 months and obligatory payments exceeding 10, 0 million som;
- the cost of own assets (assets minus obligations) exceeding 10, 0 million som.
7. The indicators specified in subitems and) and b), are considered in relation to core activity (the activities exceeding 50% of general view of activities).
8. In case the taxpayer performs several types of activity from which any does not exceed 50% of the total amount of activities, then the indicator for selection is determined by set of amounts of all types of activity in relation to the threshold provided for the business entities who are engaged in trading activity (100, by 0 million som for the last 12 months).
9. For the purpose of measure definition of selection of large taxpayers the following data provided by business entities are used:
- tax declarations, reports and calculations;
- balance sheet and appendices to it;
- data on foreign economic activity;
- data of business entities on the planned expansion of economic activity;
- other data concerning economic activity of business entity including based on information obtained by results of tax audits.
10. The business entities who are subject to both complete, and external tax administration from UKKN can be included in the List of large taxpayers.
11. The list of the large taxpayers who are subject to tax administration of UKKN (complete and external), affirms the decision of authorized tax authority.
12. Newly created business entities can be included in the List of large taxpayers if their economic activity has strategic importance for economy of the Kyrgyz Republic.
13. In case of inclusion of business entity in the List of large taxpayers provided by this Provision, the authorized tax authority brings about it to the attention of taxpayers.
14. Determination of the List of large taxpayers, introduction in it of amendments and changes are performed in case of compliance of business entities to the indicators specified in Item 5 of Chapter 2 this provision.
15. In case of the choice and inclusion of the subject in the List of large taxpayers the authorized tax authority makes necessary changes, corrections to plan targets of the relevant divisions on taxation and obligatory payments in the budget.
16. The business entities included in the List of large taxpayers are subject to tax administration of UKKN at least two years irrespective of the subsequent results of their economic activity and indicators which are selection criteria.
17. In case of discrepancy to criteria, such business entities are excluded by authorized tax authority from the List of large taxpayers.
18. The authorized tax authority excludes business entities irrespective of the term of inclusion in this List, in the following cases:
- liquidations of business entity according to the Civil code of the Kyrgyz Republic;
- in case of bankruptcy of business entity according to the Law of the Kyrgyz Republic "About bankruptcy (insolvency)".
Approved by the Order of the Government of the Kyrgyz Republic of April 7, 2011 No. 144
The regulations on procedure for conducting cameral checks by officials of tax authorities on observance by taxpayers of the tax legislation voided according to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of 22.02.2022 No. 93
Approved by the Order of the Government of the Kyrgyz Republic of April 7, 2011 No. 144
1. This Provision determines procedure and conditions of registration and cancellation of registration of taxpayers on the value added tax.
2. Registration, cancellation of registration of taxpayers on the value added tax are made according to requirements of the Section IX of the Tax code of the Kyrgyz Republic (further - the Tax code) according to the procedure, established by this Provision.
3. Requirements of this provision extend to all subjects performing economic activity and which have tax liability on payment in the budget of the value added tax (further - the VAT).
4. Registration of the taxpayer on the VAT is made in the place of tax registration of the subject based on the application for registration submitted by it as taxpayer of the VAT in the form approved by authorized tax authority.
5. The taxpayer performing economic activity during 12 calendar months following in a row, or during the period constituting less than 12 calendar months following in a row, performing deliveries of goods, works and services which total cost exceeded registration threshold on the VAT shall submit the application for registration as the taxpayer of the VAT within a month after the period in which the total cost of leviable deliveries exceeded registration threshold on the VAT.
6. Registration of the taxpayer on the VAT is performed by means of adoption by tax authority of the decision on registration as taxpayer of the VAT.
7. The tax authority considers the application for registration as taxpayer of the VAT within 10 days from the date of its giving by the taxpayer, passes the relevant decision about registration it as taxpayer of the VAT or about refusal in registration as taxpayer of the VAT with indication of the reasons.
8. The decision of body of Tax Service on registration as taxpayer of the VAT is drawn up in duplicate, certified by the signature of the head and seal of tax authority and issued under list to the taxpayer or his tax representative, with introduction of logging of issue of decisions on registration as taxpayer of the VAT. The decision on registration as taxpayer of the VAT shall be handed to the taxpayer within a month from the date of adoption of the relevant decision of body of Tax Service.
9. If the decision on registration as taxpayer of the VAT registered in voluntary procedure in the specified time is not handed, the tax authority has the right to cancel the decision on registration as taxpayer of the VAT and within 5 working days to notify the taxpayer on the made decision.
10. Registration as taxpayer of the VAT becomes effective from the first day of the month following after month in which the taxpayer submitted the application for registration.
11. The tax authority conducts examination of the taxpayer who submitted voluntarily the registration application as the taxpayer of the VAT, concerning observance of the following conditions by it on:
a) compliance of legal address of the taxpayer specified in the registration information about the taxpayer;
b) availability of rooms in which economic activity is performed;
c) availability of the settlement account in bank;
d) timeliness of submission of tax statements.
By results of inspection by the official of tax authority the statement of inspection of the taxpayer in form according to appendix 2 to this Provision is drawn up.
12. The bases for cancellation of registration on the VAT are:
1) if rateable value of deliveries of the leviable subject registered as the taxpayer of the VAT did not exceed the size of registration threshold on the VAT for the last 12 months;
2) in case of bankruptcy of the leviable subject registered as the taxpayer of the VAT by liquidation and/or restructuring;
3) in case of the non-presentation by the taxpayer of the reporting under the VAT during 2 calendar months from the date of following behind day when the reporting be provided;
4) in case of intention of the leviable subject to apply the mode, the stipulated in Clause 277-1 Tax code of the Kyrgyz Republic.
13. In the cases provided by subitems 1, 2 and 4 Items 12 of this provision, the taxpayer or the special administrator address to tax authority in the place of tax registration with the plea of nullity of registration on the VATes constituted in the form approved by authorized tax authority.
At the same time the special administrator shall submit the application within 10 calendar days following behind day of the beginning of insolvency proceeding.
14. In the statement the taxpayer or the special administrator specify the basis of cancellation of registration on the VAT.
Shall be enclosed to the application:
- till November 7, 2016 - the registration document on the VAT;
- since November 7, 2016 - the decision of body of Tax Service on registration as taxpayer of the VAT.
15. If the registration document on the VAT and/or the decision of body of Tax Service on registration as taxpayer of the VAT are lost, the taxpayer or the special administrator represents to tax authority the announcement of their loss and recognition invalid, published in the official printing publication.
16. In case of filing of application about cancellation of registration of the taxpayer on the VAT the taxpayer or the special administrator shall provide at the scheduled time final tax statements on the VAT.
17. In the cases provided by subitems 1 and 2 of Item 12 of this provision, the body of Tax Service makes the decision on cancellation of registration on the VAT or on refusal in cancellation of registration on the VAT with indication of the reasons which is handed to the taxpayer personally or goes the registered mail within 5 working days.
18. The tax authority in place of registration constitutes the list of the taxpayers who did not submit reports on the VAT during two calendar months with indication of:
- names of the legal entity or surname, name, middle name of the individual entrepreneur;
- tax ID number of the taxpayer;
- numbers, dates of the decision of body of Tax Service on registration as taxpayer of the VAT;
- the dates of entry into force of registration as taxpayer of the VAT;
- the last tax period of submission of reports on the VAT;
- quantities assigned series and invoice numbers on the VAT on which the taxpayer did not provide the reporting under the VAT.
19. Cancellation of registration on the VAT in the case provided by the subitem 3 of Item 12 of this provision is performed without statement of the taxpayer based on the decision of body of Tax Service.
20. Cancellation of registration of the taxpayer on the VAT becomes effective from acceptance date body of Tax Service of the decision on cancellation of registration of the taxpayer for the VAT.
21. In case of cancellation of registration of the taxpayer on the VAT, including bankruptcy by liquidation and/or restructurings, remaining balance unused it series and the invoice numbers VAT are recognized invalid.
22. Based on the decision on cancellation of registration on the VAT the tax authority makes change to the registration card of the taxpayer in form (FORM STI-025).
23. The list of taxpayers at whom registration on the VAT is cancelled is posted on the open information website of authorized tax authority.
to Regulations on order of registration of taxpayers on the value added tax
Appendix 1 voided according to the Order of the Government of the Kyrgyz Republic of 16.03.2021 No. 95
to Regulations on order of registration of taxpayers on the value added tax
Form
"___" _________ 20 __ years
Bishkek
Act of inspection
Us
___________________________________________________________________________
________________________________________________________________________________
(position, full name of the employee of body of Tax Service)
According to Item 6 of article 229 of the Tax Code of the Kyrgyz Republic at presence
________________________________________________________________________________
(Full name of the head, hl. accountant, individual entrepreneur)
control examination is conducted
_________________________________________________
_______________________________________________________________________________,
(name of the taxpayer, INN) at the address
__________________________________________________________
_______________________________________________________________________________,
(name of the city, area, village, street, house No.)
registered in ____________________________________________________________
_______________________________________________________________________________
(name of tax authority)
As a result of control inspection it is established:
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
Officials of tax authority: _________________ ______________________
(signature) (full name)
_________________ ______________________
(signature) (full name)
Head: _________________ ______________________
(signature) (full name)
to Regulations on order of registration of taxpayers on the value added tax
Appendix 3 voided according to the Order of the Government of the Kyrgyz Republic of 16.03.2021 No. 95
Approved by the Order of the Government of the Kyrgyz Republic of April 7, 2011 No. 144
1. This Provision is developed according to the Tax code of the Kyrgyz Republic and determines the maintaining purposes, the principles of creation, content, procedure for forming and use of the State register of taxpayers of the Kyrgyz Republic (further - the State register).
2. The state register is kept for the purpose of:
- ensuring the state tax accounting of taxpayers;
- implementation of tax control;
- maintaining tax statements.
3. Information containing in the State register belongs to the information resources having the state value.
4. The state register is under construction on the principles:
- completeness and reliability of the data containing in it;
- efficiency of use of the data containing in it for the purpose of implementation of tax control;
- efficiency, the accuracy of information provided from the State register to the users having access to it according to the legislation;
- compatibility with other information resources having the state value and also information exchange with them according to the legislation.
5. The State Tax Service under the Government of the Kyrgyz Republic:
- exercises control of reliability of the data containing in the State register;
- ensures safety of the data containing in the State register, observance of the set mode of storage and access to them according to the legislation of the Kyrgyz Republic.
6. The information about taxpayers containing in the State register is tax secret if other is not established by the Tax code of the Kyrgyz Republic.
7. The state register shall contain the following information about taxpayers:
7.1. concerning legal entities of the Kyrgyz Republic:
- the name and code of tax authority in which the taxpayer stays on the registry;
- tax ID number of the taxpayer (INN);
- code of the all-republican qualifier of the companies and organizations (RCBO);
- the name of the legal entity with indication of form of business;
- legal address;
- surname, name, middle name of the head, INN, series and passport number, and in case of its absence - other identity document;
- surname, name, middle name of the accountant (chief accountant), INN, series and passport number, and in case of its absence - other identity document;
- data on the branches, representations and other separate divisions which underwent state registration;
- data on opening and closing of accounts in banks and non-bank financial credit institutes in the Kyrgyz Republic and beyond its limits;
- data on founders (participants, owners of property), except open joint stock companies and consumer cooperatives;
- date of the decision on liquidation or reorganization of the legal entity;
7.2. concerning the foreign organizations:
- tax ID number of the taxpayer;
- code of the all-republican qualifier of the companies and organizations (RCBO);
- the name and code of tax authority in which the taxpayer stays on the registry;
- name;
- location (registration);
- data on the size of authorized fund and on founders;
- data on the head and (or) other governing bodies;
- data on opening and closing of accounts in banks and non-bank financial credit institutes (about accounts in the Kyrgyz Republic and about those accounts through which their activities in the Kyrgyz Republic are performed);
7.3. concerning physical persons:
- the name and code of tax authority in which the taxpayer stays on the registry;
- surname, name, middle name;
- passport details, and in case of its absence - other identity document;
- date and year of birth;
- residence;
- phone number;
- data on nationality (citizenship);
- tax ID number of the taxpayer;
- code of the all-republican qualifier of the companies and organizations (RCBO);
- data on opening or closing of accounts in banks (non-bank financial credit institutes);
- date of the decision on the termination of activities of the individual entrepreneur.
8. The state register is kept on paper and electronic media.
9. The State Tax Service under the Government of the Kyrgyz Republic performs maintaining the State register by combination of the data transferred by territorial administrations of the State Tax Administration under the Government of the Kyrgyz Republic in single databank if other is not stipulated by the legislation about state registration of legal entities, branches, representations and individual entrepreneurs.
10. The tax authority provides inclusion of data in the State register, updating of data including data on liquidation of the taxpayer.
11. The tax authority enters record in the State register that this taxpayer stopped the activities in the following cases:
11.1. legal entities:
- in case of the activities termination according to the procedure, stipulated by the legislation the Kyrgyz Republic.
The foreign organizations which opened the representations in the territory of the Kyrgyz Republic - not earlier than expiration of permission to opening of the representation got in the Ministry of Foreign Affairs of the Kyrgyz Republic or other authorized body;
11.2. the branches, representations and other separate divisions of legal entities having separate balance and the current (settlement) or other bank account - in case of the activities termination;
11.3. physical persons:
- in case of death;
- in case of departure from the Kyrgyz Republic on the permanent residence and execution by such subject of the tax liabilities concerning the Kyrgyz Republic;
- in case of the termination of business activity.
The foreign citizens and persons without citizenship who are temporarily living in the territory of the Kyrgyz Republic - after the termination of their tax liabilities, but not earlier than expiration of special permission to the occupation right business activity in the Kyrgyz Republic.
12. The exception of the State register of nonresidents is performed in case of the termination of the rights provided by the Tax code of the Kyrgyz Republic concerning the taxation objects, such as the property rights, land use, economic maintaining or operational management and execution of the tax liabilities in the Kyrgyz Republic.
13. The conditional exception of the taxpayer of the State register is made if the taxpayer within the last 12 months does not represent the reporting to tax authorities and/or there are other signs testimonial of lack of business activity.
14. The conditional exception of the taxpayer of the State register is made in the absence of tax debt, with preserving tax ID number.
15. In case of conditional exception of the taxpayer of the State register, according to Item 13 of this Chapter, the tax authority makes entry in State the register, the sign as the idle taxpayer is specified.
Approved by the Order of the Government of the Kyrgyz Republic of April 7, 2011 No. 144
The provision voided according to the Order of the Government of the Kyrgyz Republic of 22.11.2018 No. 551
Approved by the Order of the Government of the Kyrgyz Republic of April 7, 2011 No. 144
1. This Provision is developed according to Item 3 of article 111 of the Tax Code of the Kyrgyz Republic.
2. The control purchase is made by tax authorities only for control of issue of checks to buyers and performed without frequency restriction.
The purpose of carrying out control purchase is establishment of unfair taxpayers regarding observance of requirements of the tax legislation for application of cash registers when implementing cash calculations in case of trading activities or performance of works and rendering services by means of cash/electronic money, bank payment cards and other payment instruments.
3. For the purpose of carrying out control purchase by means of information system of authorized tax authority the instruction on the right of carrying out control purchase in paper or electronic form is drawn up (appendix 1). The instruction which is drawn up in paper form shall be signed by the head or the deputy manager of tax authority and is certified by official stamp. The instruction which is drawn up electronically is signed (is confirmed) by the digital signature of the head or deputy manager of tax authority in information system of authorized tax authority and is certified by official stamp (when printing of paper form).
4. The control purchase is made by tax authorities according to the available information on neprobitiya of checks specific subjects of entrepreneurship, including information obtained by means of information system of authorized tax authority on claims and petitions from citizens, and also made during tax control. When implementing control purchase the statement of control purchase is drawn up (appendix 2) in paper or electronic form.
Tax authorities can attract to implementation of control purchase the impartial persons which are not interested in the result of tax control.
5. The official of tax authority specified in the instruction or the impartial person makes control purchase (purchase of goods, the order of performance of works or rendering services) at the subject of the entrepreneurship specified in the instruction.
6. Upon completion of control purchase, the official of tax authority is shown to person making sales of goods (services), the instruction for acquaintance and the official ID. Further it is necessary to demand from the implementor (cashier) to punch the report without clearing (H-report) on cash register and to print out by means of software of accounting of goods, works and services the document containing the interim statement (further - the document), in case of its use by the subject when implementing the activities, to show the book of inspection checks and to count balances in cash in cash desk (cash is recalculated by the responsible person of business entity (the implementor, the cashier) with own hand). In case of removal of balances in cash on cash desk the room regarding concealment of the amount of the actual money which was not punched (are not brought in the report) on cash desk is inspected.
7. Further the official of tax authority draws up in duplicate the statement of removal of balances in cash in cash desk (appendix 3), with foreign currency draws up the statement of removal of balances in cash in foreign currency in cash desk (appendix 4) in which cash registers pokupyurno and is removed the total amount of revenue at the time of check by figures and copy-book. Appendix 1 (2) it is signed by the official of tax authority and the implementor (cashier) and/or the head of the subject of entrepreneurship. The amount of cash revenue is put down in Item 8 of the act of control purchase.
8. The report without clearing (H-report) and the printed-out document is attached to the act of control purchase (further - the Act), indications according to the report without clearing are specified in Item 9 of the Act.
9. If the amount of cash revenue is more, than the amount punched on cash desk in day at the time of check, then excess is confirmation of non-use of cash register (i.e. not all checks make the way), at the same time in Item 10 of the Act record "excess in the amount is made..... (figures and copy-book)", at the same time from the implementor (the cashier, the head of the subject of entrepreneurship) without fail it is required explanatory which is applied to the Act. In case of refusal from giving explanatory, it is necessary to make record about it in the Act.
9-1. In case of confirmation of the fact of excess of cash on hand, the responsible person of business entity or the head shall punch the check through cash register, on the amount of the established excess.
9-2. In case of use by the subject of software of accounting of goods, works and services, the responsible person of business entity or the head shall print out upon the demand of the official of tax authority the document for certain period of time which is put to the Act in paper form, and in case of execution of the Act photographing is electronically carried out.
9-3. Indications of the document are verified with indications of the check of cash register, and indications between them shall correspond each other.
9-4. If it is more indication of the document, than the indication of the check of cash register, then the difference amount (excess) is confirmation of non-use of cash register. At the same time in the column "Note" of the Act the corresponding record is made: "the established fact of implementation of cash settlement with the population without application of KKM, but with issue of the document", and at the responsible person of business entity without fail undertakes explanatory about the elicited discrepancy fact which is applied to the Act.
10. If shortage in cash desk is established, then its amount is reflected in Item 10 of the Act, at the same time also without fail it is required explanatory from the implementor (the cashier, the head of the subject of entrepreneurship). Shortage availability at the individual entrepreneur does not attract any consequence in law upon the carried-out control purchase as the individual entrepreneur has the right to dispose of the money belonging to it at discretion. If shortage is found in the implementor (cashier) working under the agreement for the legal entity or the individual entrepreneur, then he bears responsibility to the employer.
11. After removal of balance in cash in cash desk (at the same time the cash desk is checked at once that the excessive amounts of revenue which are not punched on cash desk the missing amounts were not hidden from officials of tax authorities), all starting points of the Act of control purchase are filled: date, time of carrying out control purchase, First name, middle initial, last name officials of body of Tax Service, the individual entrepreneur or the name of the legal entity, the name and the address of outlet (service industry, servicing), First name, middle initial, last name the implementor (cashier), availability of the employment contract with person making sales of goods (services), INN, type of implementable goods (services), model and serial number of KKM, BSO availability, the name, quantity, the price and the amount of the purchased goods (services).
12. Officials of tax authority need to verify data of cash registers with data, information system of authorized tax authority.
In the Act it is specified how calculation in case of control purchase was made:
a) using KKM and issue of the check for hands to the buyer;
b) using KKM when the check is beaten out, but is not handed out to the buyer;
c) without application of KKM when KKM available, but is not beaten out on it the check;
d) using KKM when the check is beaten out, but on the smaller amount, than purchase cost (with indication of the amount on which the check is beaten out);
e) using defective KKM;
e) without application of KKM, but with issue of the document which is printed out by means of software of accounting of goods, works and services on hands to the buyer.
13. If in points of rendering services in case of cash calculations the receipts, tickets, coupons and other documents of the strict reporting (BSO) registered in tax authorities in compliance by the tax legislation of the Kyrgyz Republic are applied, then in this case in Item 6 of the Act entry about it where it is also noted is made, are registered or not the applied forms of receipts in tax authorities.
If during control purchase it is determined that to buyers (clients) of the receipt or other forms of the strict reporting applied when calculating are not written out, handed out or are issued with indication of the amount, it is less paid, then about it it is noted in Item 7 of the Act.
14. In case of creation of the Act it is also necessary to pay attention to availability of price labels to implementable goods (in the field of servicing - availability of price lists for the rendered services, in the field of public catering - the menu, with indication of the prices of each dish and drinks), and also information on the need of the requirement of the control cash register receipt constituted in the form approved by authorized tax authority. Lack of price labels and information is violation of requirements of article 110 of the Tax Code of the Kyrgyz Republic.
15. The cash amounts accepted in payment by the taxpayer (his representative) for inventory items, the works order, rendering services are subject to return to the officials of tax authority who were carrying out control purchase. Inventory items are subject to return to the taxpayer (his representative).
16. The statement of control purchase is drawn up in duplicate in paper form, signed by the official of tax authority and person making sales of goods (services). The second copy of the Act under list is handed to person making sales of goods (services).
In case of creation of the Act of control purchase electronically this Act is signed by the official of tax authority and person making sales of goods (services) and with all appendices goes to personal account of the taxpayer or to the e-mail address of the head of business entity or his responsible person.
If the responsible person or the head refuses the signature and receipt of the Act of control purchase under list, then checking it is necessary to explain that the responsible person or the head of business entity shall fulfill requirements checking, and at the same time responsibility for the revealed violations is born by business entity. If and in this case the refusal of the signature follows, then in the Act record is made - "refused the signature", photo and video filming is carried out, and materials go to the database of authorized tax authority. The design of fiscal memory shall provide protection against mechanical, electromagnetic and other types of impacts both during the work of KKM, and in case of maintenance and repair using regular devices, the equipment and consumable materials.
17. In case of identification of violations when carrying out control purchase from the responsible person of business entity (the implementor, the cashier) without fail it is required explanatory.
18. In case of refusal the responsible person of business entity (the implementor, the cashier) from giving explanatory and signatures in the Act, the official of tax authority in the Act makes the record "refused the signature, the second copy is handed", with indication of date and putting down of the signature of the official of tax authority.
After delivery of the second copy of the Act, the official of tax authority makes record about results of control purchase in the book of inspection checks and the book of the cash desk operator.
19. In cases of identification of violations during control purchase, in Item 11 of the Act date, time, tax authority (the name, the address), office (number), First name, middle initial, last name inspectors are specified and to whom (First name, middle initial, last name the employee, department) the subject of entrepreneurship for clarification of circumstances of the revealed violations and taking measures shall be essentially, the list of documents which it shall have in case of itself(himself) is specified.
20. The column "Note" is constituted in case of availability of the additional data revealed during control purchase and also in case of failure to carry out by the head or responsible person of business entity of legal requirements of staff of tax authorities.
21. In case of not admission of the official of tax authority to carrying out control purchase, the official of tax authority according to requirements of Articles 110, 113 and 117 Tax codes of the Kyrgyz Republic constitutes the protocol of hindrance (appendix 5) in which the place and date of the hindrance, position and First name, middle initial, last name persons which constituted the protocol who, how rendered hindrance are specified. The protocol of hindrance is read and signed by the official of tax authority and the responsible person of business entity or the director, and also undertakes explanatory at the responsible person of business entity or the head for what reason hindrance is rendered.
In case of refusal from the signature (from giving explanatory) the responsible person of business entity or the director, the official of tax authority invites at least 2 the understood (witnesses), explains them the reason of hindrance and the protocol of hindrance is signed by them.
In case of absence of the understood (witnesses) photo/video fixing is made, and record is entered in minutes of hindrance: "refused the signature, the second copy of the protocol of hindrance is handed" which is signed checking, with indication of date.
22. The first copy of the Act with all appendices and explanatory is given the official of tax authority in the relevant department of tax authority for registration and taking measures to the revealed violations.
If the subject of entrepreneurship is registered in other tax authority, then the Act of control purchase with all appendices and with the corresponding cover letter goes for taking measures to tax authority in place of registration.
23. The department supervising carrying out control purchase in the presence of establishment of violations of the tax legislation sends the copy of the Act of control purchase with all appendices to department (sector) of the analysis and planning of exit checks of department of checks of taxpayers for carrying out the analysis and assessment of risk factors of failure to pay taxes.
24. Results of the carried-out control purchase can be used when carrying out tax control for the purpose of application of indirect methods of assessment according to article 119 of the Tax Code of the Kyrgyz Republic.
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The document ceased to be valid since January 1, 2022 according to Item 2 of the Order of the Government of the Kyrgyz Republic of February 24, 2022 No. 95