ORDER OF THE STATE COMMITTEE OF THE KYRGYZ REPUBLIC ON TAXES AND FEES

of December 18, 2008 No. 143

About approval of forms of tax statements on the value added tax, the report on the sales tax, the declaration on the excise tax, calculation of the value added tax which is subject to return from the budget for goods (works, services) acquired by diplomatic representation in the Kyrgyz Republic, the Procedure for their filling and representation, and also forms of references, statements and decisions

List of amending documents

Due to the introduction since January 1, 2009 of the Tax code of the Kyrgyz Republic, I order:

1. Approve enclosed:

FORM STI-062 "Report on the Value Added Tax";

FORM STI-063 "Appendix No. 01 to the report on the VAT "Of delivery of goods (works, services) assessed at the standard rate other than zero rate";

FORM STI-064 "Appendix No. 02 to the report on the VAT "Of delivery of goods of industrial conversion of agricultural products assessed at the standard rate other than zero rate";

FORM STI-065 "Appendix No. 03 to the report on the VAT "Of delivery of goods (works, services) assessed on zero rate";

FORM STI-066 "Appendix No. 04 to the report on the VAT "Of delivery of goods (works, services) exempted from the VAT";

FORM STI-067 "Appendix No. 05 to the report on the VAT "The VAT amount which is subject to offsetting on the acquired material resources";

Procedure for filling and submission of the report on value added tax;

FORM STI-068 "Calculation of the Value Added Tax Which Is Subject to Return from the Budget for Goods (Works, Services) Acquired by Diplomatic Representation in the Kyrgyz Republic";

FORM STI-069 Appendix to calculation "The register of invoices on the VAT on goods (works, services) acquired by diplomatic representation and/or the staff of representation in the Kyrgyz Republic";

Procedure for filling and representation of calculation of the value added tax which is subject to return from the budget for goods (works, services) acquired by diplomatic representation in the Kyrgyz Republic;

FORM STI-070 "The Declaration on the Excise Tax";

FORM STI-071 "Appendix No. 01 to the declaration on the excise tax "The excise tax on the made products";

FORM STI-072 "Appendix No. 02 to the declaration on the excise tax "The excise tax on goods sold";

FORM STI-073 "Appendix No. 03 to the declaration on the excise tax "The excise tax on the used raw materials";

FORM STI-074 "Appendix No. 04 to the declaration on the excise tax "The special account";

Procedure for filling and submission of the declaration on the excise tax;

FORM STI-075 "Report on the Sales Tax";

Procedure for filling and submission of the report on sales tax;

DOC STI-002 "The Registration Document on the Value Added Tax";

Procedure for issue and replacement of the Registration document on the value added tax;

DOC STI-003 "The Statement for Registration as Taxpayer on Value Added";

DOC STI-004 "The Decision of Tax Authority on Registration as Taxpayer on Value Added";

DOC STI-005 "The Plea of Nullity of Registration on the Value Added Tax";

DOC STI-006 "The Decision of Tax Authority on Cancellation of Registration on the Value Added Tax according to the Statement of the Leviable Subject";

DOC STI-007 "The Decision of Tax Authority on Forced Cancellation of Registration on the Value Added Tax";

DOC STI-008 "The Statement for Statement on Accounting Registration for the purpose of Return from the Budget of the Value Added Tax for Goods (Works, Services) Acquired by Diplomatic Representation in the Kyrgyz Republic";

DOC STI-009 "The Plea of Nullity of Accounting Registration for the purpose of Return from the Budget of the Value Added Tax for Goods (Works, Services) Acquired by Diplomatic Representation in the Kyrgyz Republic";

DOC STI-010 "The Decision of Tax Authority on Return from the Budget of the Value Added Tax for Goods (Works, Services) Acquired by Diplomatic Representation in the Kyrgyz Republic";

DOC STI-011 "The Statement for Replacement of the Registration Document on the Value Added Tax";

DOC STI-012 "The Statement for Issue of the Duplicate of the Registration Document on the Value Added Tax";

DOC STI-013 "The Decision of Tax Authority on Issue of the Duplicate or Replacement of the Registration Document on the Value Added Tax".

DOC STI-014 "The Statement on Receipt of Forms of Invoices on the VAT";

DOC STI-015 "The Statement on Assignment of Series and Numbers to Industry Invoices on the VAT";

DOC STI-016 "The Statement on Assignment of Series and Numbers to Invoices on the VAT of Large Taxpayers";

DOC STI-017 "Statement for Compensation and Return of the Amount of Exceeding of the Value Added Tax";

DOC STI-018 "Report on Use of Forms of Invoices on the VAT";

Procedure for filling and submission of the Report on use of forms of invoices on VAT;

DOC STI-019 "The Register of the Damaged Forms of Invoices on the VAT";

Procedure for filling and submission of the Register of the damaged forms of invoices on the VAT;

DOC STI-020 "The Register of the Lost Forms of Invoices on the VAT";

Procedure for filling and submission of the Register of the lost forms of invoices on the VAT;

DOC STI-021 "The Register of Forms of Invoices on the VAT with Manufacturing Defect";

Procedure for filling and submission of the Register of forms of invoices on the VAT with manufacturing defect;

DOC STI-022 "The Register of Invoices on the VAT on Leviable Deliveries";

Procedure for filling and submission of the Register of invoices on the VAT on leviable deliveries;

DOC STI-023 "The Register of Invoices on the VAT on the Material Resources Acquired in the territory of the Kyrgyz Republic";

Procedure for filling and submission of the Register of invoices on the VAT on the material resources acquired in the territory of the Kyrgyz Republic;

DOC STI-024 "The Register of Cargo Customs Declarations on the Goods Imported on Customs Area of the Kyrgyz Republic";

Procedure for filling and submission of the Register of cargo customs declarations on the goods imported on customs area of the Kyrgyz Republic;

DOC STI-025 "The Certificate of Introduction of Money into the Special Account of Tax Authority";

DOC STI-026 "Statement for Return of the Deposit to the Taxpayer";

DOC STI-027 "Certificate of Lack of Tax Debt".

2. To management of legislative and methodological work (Atykanov S. O.):

- in accordance with the established procedure to send this order to the Ministry of Justice of the Kyrgyz Republic for state registration;

- notify the Ministry of Justice of the Kyrgyz Republic on source of official publication of this order.

3. To administration (Sarbashev K. B.) provide publication of the order registered in the Ministry of Justice of the Kyrgyz Republic in mass media.

4. This order becomes effective after state registration in the Ministry of Justice of the Kyrgyz Republic and after 15 days from the date of official publication.

5. To department of documentary providing (Mamyrbekova A. Zh.) bring this order to the attention of managements and independent departments of central office of the State committee of the Kyrgyz Republic of taxes and fees and all subordinated tax authorities.

6. To impose control of execution of this order on the vice-chairman A. Kasymaliyev.

 

Approved by the order of the State committee of the Kyrgyz Republic on taxes and fees of December 18, 2008 No. 143

DOC STI-025

The certificate of introduction of money into the special account of tax authority

Approved by the order of the State committee of the Kyrgyz Republic on taxes and fees of December 18, 2008 No. 143

DOC STI-026

Statement for return of the deposit to the taxpayer

Approved by the order of the State committee of the Kyrgyz Republic on taxes and fees of December 18, 2008 No. 143

DOC STI-027

Certificate of lack of tax debt

Approved by the order of the State committee of the Kyrgyz Republic on taxes and fees of December 18, 2008, No. 143

Procedure for filling and representation of calculation of the value added tax which is subject to return from the budget on goods (works, services) acquired by diplomatic representation in the Kyrgyz Republic

I. General provision

1. This Procedure is developed according to the Tax code of the Kyrgyz Republic (further - the Tax code) and determines procedure for filling of calculation of the value added tax which is subject to return from the budget by goods (works, services) acquired by diplomatic representation, consular establishment of foreign states and the representative office of the international organizations accredited in the Kyrgyz Republic equated to them and also their employees, including members of their families.

2. Calculation of the value added tax which is subject to return from the budget for goods (works, services) acquired by diplomatic representation in the Kyrgyz Republic consists from:

1) Calculation of the value added tax which is subject to return from the budget for goods (works, services) acquired by diplomatic representation in the Kyrgyz Republic (FORM STI068);

2) appendices to calculation "The register of the invoices VAT on goods (works, services) acquired by diplomatic representation and/or the staff of representation in the Kyrgyz Republic" (FORM STI - 0069).

3. Calculation of the value added tax which is subject to return from the budget for goods (works, services) acquired by diplomatic representation in the Kyrgyz Republic of the VAT, is constituted on paper in duplicate:

- the first copy - remains in the tax authority performing return of VAT amount;

- the second copy with mark about acceptance by tax authority returns to representation or consular establishment of foreign state or equated to diplomatic representations of the international organization (further - representation).

4. Calculation of the value added tax which is subject to return from the budget for goods (works, services) acquired by diplomatic representation in the Kyrgyz Republic of the VAT shall be signed by the chief representative. The signature of the chief representative shall be certified by seal.

5. Calculation of the value added tax which is subject to return from the budget for goods (works, services) acquired by diplomatic representation in the Kyrgyz Republic of the VAT, is represented in attendance procedure in tax authority in the place of accounting registration.

6. Calculation of the value added tax which is subject to return from the budget for goods (works, services) acquired by diplomatic representation in the Kyrgyz Republic of the VAT, is represented in tax authority for every month, and the amounts on which three-months term after their payment did not expire are accepted.

II. Procedure for filling of Calculation of the value added tax which is subject to return from the budget on goods (works, services) acquired by diplomatic representation in the Kyrgyz Republic (FORM STI - 068)

7. Information reflected in lines 102, of 103, of 104, of 108, of 109, 110 and 111 Calculations of the value added tax which is subject to return from the budget for goods (works, services) acquired by diplomatic representation in the Kyrgyz Republic (FORM STI - 068) (further - Calculation) shall correspond to data of the Registration form of the taxpayer (FORM STI - 024) and Parameters of the characteristic of the taxpayer (FORM STI - 025).

8. In the Section I "General information" of Calculation information concerning the name of representation, its INN, legal address, code and the name of the tax authority performing return of VAT amount and so on is specified.

9. In line 102 INN of representation is specified.

10. In line 103 full name of representation is specified.

11. In line 104 the code and the name of the tax authority performing return of VAT amount is specified.

12. In line 108 the postal index of representation is specified.

13. In line 109 the phone number (phones) of representation is specified.

14. In lines 110 and 111 the legal address of representation is specified.

15. In the corresponding cell of line 114 the Calculation type by mark the sign "X" is specified. By provision of the current calculation in month the mark in cell "initial" becomes. In case of modification or amendments of earlier provided calculation, the mark in cell "specified" is put down.

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