ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of May 2, 2014 No. 244

About approval of forms of the Single tax declaration and procedure for their filling

For the purpose of enhancement of procedure for submission of tax statements, according to article 92 of the Tax Code of the Kyrgyz Republic, being guided by articles 10 and 17 of the constitutional Law of the Kyrgyz Republic "About the Government of the Kyrgyz Republic", the Government of the Kyrgyz Republic decides:

1. Approve enclosed:

- form of the Single tax declaration of the physical person which is not performing business activity (FORM STI - 100);

- Procedure for filling of the Single tax declaration of the physical person which is not performing business activity (FORM STI - 100);

- form of the Single tax declaration of the organization (FORM STI - 101);

- Procedure for filling of the Single tax declaration of the organization (FORM STI - 101);

- form of the Single tax declaration of the physical person performing business activity (FORM STI - 102);

- Procedure for filling of the Single tax declaration of the physical person performing business activity (FORM STI - 102).

2. Declare invalid the order of the Government of the Kyrgyz Republic "About approval of forms, procedure for filling and submission of the single tax declaration" of November 26, 2009 No. 719.

3. This resolution becomes effective from the date of official publication.

Approved by the Order of the Government of the Kyrgyz Republic of May 2, 2014, No. 244

Procedure for filling of the Single tax declaration of the physical person which is not performing business activity (FORM STI - 100)

Chapter 1. General provisions

1. This Procedure determines rules of filling of the Single tax declaration of the physical person which is not performing business activity, (FORM STI - 100) (further - the Declaration), containing the following information:

1) about payment of the income tax according to the Section VII of the Tax code of the Kyrgyz Republic (further - the Tax code);

2) about submission of financial and other information about economic activity, including possession and/or use of objects of the properties/parcels of land;

3) about confirmation of sources of the income.

2. The physical person is customs applicant (further - the Customs applicant) who shall constitute and represent the Declaration (FORM STI - 100) if the Customs applicant is:

1) the citizen of the Kyrgyz Republic, regardless of whether there was he in the territory of the Kyrgyz Republic within accounting year or not, not performing business activity, but at the same time performing one and more types of other economic activity, regardless of, whether this economic activity in the territory of the Kyrgyz Republic or beyond its limits was performed;

2) the foreign citizen or the stateless person - the resident of the Kyrgyz Republic who is not performing business activity, but at the same time performing one and more types of other economic activity regardless of whether this economic activity in the territory of the Kyrgyz Republic or beyond its limits was performed;

3) the foreign citizen or the stateless person - the nonresident of the Kyrgyz Republic who is not performing business activity, but at the same time performing one and more types of other economic activity in the territory of the Kyrgyz Republic.

3. The declaration is constituted for accounting year and it is represented the Customs applicant till April 1 of the year following for reporting in tax authority at the choice of the Customs applicant: in the place of registration or the actual accommodation.

4. The form of the Declaration includes the following appendices:

1) appendix 1 "Gross annual income" (FORM STI - 100 - 001). In the absence of indicators, appendix is not filled and not applied to the Declaration;

2) appendix 2 "The free income and the income taxed at payment source" (FORM STI - 100 - 002). In the absence of indicators, appendix is not filled and not applied to the Declaration;

3) appendix 3 "Property tax and the land tax" (FORM STI - 100 - 003). This appendix is filled and it is represented if the Customs applicant has property and the parcels of land which are not used in business activity;

4) appendix 4 "Movement of assets" (FORM STI - 100 - 004). This appendix shall be filled by all Customs applicants.

5. In the lower part of form of the Declaration the appendices filled with the taxpayer are noted by the sign "X" that will be confirmation of representation of this or that appendix.

Example: The customs applicant Abdyldayev worked in 2013 as hired employee in the organization. Lives in the 4-roomed apartment to Bishkek, the property right to the apartment is registered on the spouse who till May 1, 2013 provided to "Information Calculation for the Property Tax for Objects of 1 Group" tax authority (FORM STI - 086), with indication of the tax liability on the property tax. Other income and objects of property at Abdyldayev' family are absent.

In the Declaration for 2013 Abdyldayev fills and represents:

1) form of the Single tax declaration of the physical person which is not performing business activity (FORM STI - 100);

2) appendix 1 "Gross annual income" (FORM STI - 100 - 001);

3) appendix 4 "Movement of assets" (FORM STI - 100 - 004).

6. Information reflected in cells 102, of 103, of 104, 201 and 202 Declarations and also in similar cells of appendices, shall be identical.

7. In the absence of indicators in the corresponding cells of the Declaration and appendices, except for appendices 3, figure "0" is specified. In appendix 3, if after instruction of indicators for the objects of property and the parcels of land which are in property of the Customs applicant there were blank lines, they are crossed out at all length and width by the sign "Z".

8. The documents confirming income acquisition, tax withholding at payment source, the tax discharge by the Customs applicant, and also its right to deduction, privileges and/or exemption of tax are stored at the Customs applicant and are not attached to the Declaration, except for the documents confirming the right to social and property deductions, and also offsetting of the income tax amount paid in foreign state.

9. The customs applicant wishing to pass social and/or property deduction and/or test of the income tax amount paid in foreign state puts to the Declaration the statement on receipt of deduction, with copies of the documents confirming its right to deduction/offsetting. Originals of supporting documents are shown for review to the official of tax authority researching documents of the taxpayer in case of decision about provision of deduction and remain stored with the Customs applicant.

10. When filling the Declaration the asset cost, except for money, is specified the Customs applicant on the basis of supporting documents, and in case of their absence - at the acting market prices on the basis of independent assessment of the Customs applicant.

11. In the lower part of the declaration complete name, surname, middle name of person which signed the Declaration are entered. The declaration and appendices to it are signed:

1) the Customs applicant - in case of submission of the Declaration independently;

2) one of parents or guardians of minor children and other incapacitated persons;

3) the tax representative Deklaranta to whom Deklarant issues the notarized power of attorney according to article 46 of the Tax Code. In case of creation and submission of the Declaration by the tax representative, representative to represent Deklarant's interests, the Declaration is signed by either Deklarant, or confidential person / head of the organization representative according to the powers specified in the power of attorney. In the presence of seal, the signature is certified by seal of the person/organization, signed the Declaration.

12. The declaration can be provided to tax authority in attendance procedure or by mail by the registered mail with the assurance of receipt, and also electronically:

1) in case of representation in attendance procedure the Declaration is filled in in duplicate. The official of tax authority fills the corresponding cells, with putting down of the date of receipt of the Declaration, INN of the official who adopted the Declaration and stamp of tax authority. The second copy of the Declaration with mark of tax authority returns to the Customs applicant and remains at it stored;

2) in case of representation by mail the registered mail with the notification, the Declaration goes to tax authority in duplicate. At the same time:

a) the taxpayer receives the notification of mail service on delivery of the registered mail which is confirmation of submission of the Declaration;

b) the official of tax authority, in case of receipt of the registered mail of the taxpayer, fills the corresponding cells, with putting down of the date of receipt of the Declaration, INN of the official who adopted the Declaration and puts down stamp of tax authority;

c) one of Declaration copies (with mark of tax authority) goes to the taxpayer the registered mail with the notification;

3) in case of submission of the Declaration electronically the Customs applicant receives the notification on adoption of the Declaration by tax authority by e-mail.

Note: The declaration which arrived in tax authority in electronic form has legal force, and the taxpayer who submitted documents electronically is considered handed over the reporting and is exempted from its duplication on paper.

The fact of transfer of the report will be admitted if the Customs applicant has following electronic messages:

- confirmation of the specialized operator of service (the electronic document containing time and date of sending tax statements by the taxpayer);

- confirmation of tax authority about receipt of the reporting (the protocol of incoming inspection).

The detailed information concerning procedure for submission of the Declaration is electronically posted on the official site of authorized tax authority (http://www.sti.gov.kg/).

Chapter 2. Filling of form of the Single tax declaration of the physical person which is not performing business activity (FORM STI - 100)

13. Filling of cell of 001 Declaration is performed as follows:

a) if the Declaration is given for the first time for calendar year, the mark in the form of the sign "X" is put down in cell "Initial";

b) if earlier for the same tax period the Declaration was already given, but some inaccuracies or errors which are corrected in the presented Declaration, mark in the form of the sign "X" were found it is put down in cell "Specified".

14. Filling of cells of the Declaration is performed as follows:

1) in cell 102 INN of the Customs applicant appropriated by Social fund of the Kyrgyz Republic is specified;

2) in cell 103 surname, the name, middle name of the Customs applicant according to passport data are entered;

3) in cell 104 the code and the name of tax authority in the place of tax registration (registration) is specified;

4) in cell 106 series and passport number of the Customs applicant are specified;

5) in cell 107 the country of issue of the passport of the Customs applicant is specified;

6) in cell 108 the postal index of post office in the place of tax registration of the Customs applicant (registration) is specified;

7) in cell 110 the name of the settlement in the place of tax registration (registration) of the Customs applicant (the area, the city, the area, the village) is specified;

8) in cell 111 the address in the place of tax registration, (registration) of the Customs applicant (the street/residential district, house number, apartments) is specified;

9) in cell 112 the postal index of post office in the place of the actual accommodation of the Customs applicant is specified;

10) in cell 113 the name of the settlement in the place of the actual accommodation of the Customs applicant (the area, the city, the area, the village) is specified;

11) in cell 114 the address (the street/residential district, house number, apartments) of the actual accommodation of the Customs applicant is specified;

12) in cell 115 contact phone number of the Customs applicant is specified;

13) in cell 116 the e-mail address of the Customs applicant is specified if it is available.

Note: indicators of cells 108, of 111, of 112, of 113, of 114, 115 and 116 are filled for date of submission of the Declaration.

15. In cell 201 it is specified since what month the tax period for the Customs applicant begins:

1) if the Customs applicant within accounting year continued to perform other economic activity, in this cell the tax period since the beginning of accounting year is specified: 01.01.20 ___;

2) if the Customs applicant about accounting year did not perform other economic activity, and in reporting year began to perform it, then in this cell the tax period from the date of the beginning of implementation of other economic activity is specified.

Note: acquisition of real estate object, parcel of land in the territory of the Kyrgyz Republic, receipt of inheritance from the citizen of the Kyrgyz Republic can be example of the beginning of implementation of other economic activity.

16. In cell 202 end date of tax period is specified:

1) if the Customs applicant within accounting year continued to perform other economic activity, then in this cell the termination of accounting year is specified: 31.12.20 ___;

2) if the Customs applicant within accounting year stopped to perform other economic activity, then in this cell date of the termination of activities is specified;

3) if the Customs applicant - the citizen of the Kyrgyz Republic lost nationality of the Kyrgyz Republic in reporting year and left the countries, then in this cell date of loss of nationality is specified;

4) if the Customs applicant - the citizen of the Kyrgyz Republic lost nationality of the Kyrgyz Republic in reporting year, but at the same time continued to live in the Kyrgyz Republic, then in this cell date of the actual departure or the end of accounting year is specified.

17. For filling of the Declaration at first it is necessary to fill those appendices to the Declaration on which the Customs applicant has indicators.

Filling of the Declaration begins with transfer of indicators from the filled appendices and comes to the end with measure calculation of the Declaration.

18. The amount of gross annual income specified in cell 164 appendices 1 to this Procedure is transferred to cell 050.

19. In cell 051 the amount of personal deduction in the amount of 6,5 of settlement indicators for every month of accounting year is specified.

Note: The customs applicant gaining leviable income has the right to personal deduction which is equal to 6,5 of settlement indicators (6, 5 x 100 som = 650 som) for every month of accounting year, regardless of that, it worked or did not work within year, or worked not all months within year. Such deduction for 2013 is equal 7 800 som (650 som x 12 months).

20. In cell 052 deductions are specified dependents of the Customs applicant in the amount of one settlement indicator on each dependent for every month of the accounting period:

1) if the Customs applicant has dependents, he has the right to specify the deduction amount in the amount of 100 som for every month of accounting year for each of them (at most 1200 som a year one) in this cell for what it is necessary to have supporting documents;

2) if dependent for whom the Customs applicant received deduction is the child / the adopted child Deklaranta, as supporting documents serve:

a) the certificate about the birth/document on adoption to the child's age of majority. After 18 years dependence shall be documented;

b) the reference from educational institution that the child / the adopted child does not get grant if he studies in this educational institution and its age does not exceed 24 years;

c) references on other persons who do not gain any income and live at the expense of means of the Customs applicant. For example, the parents who are not receiving pension can be such persons, the wife is housewife, persons which are on care. The certificate of dependence can be provided to one of bodies: айыл to okmot, house management, condominium, quarter committee, housing cooperative, other housing-and-municipal organizations.

Note: if the dependent is dependent on several physical persons, the deduction on the dependent is allowed to be received only to one physical person.

The dependent for the purpose of the taxation the close relative Deklaranta who is living at the expense of its income and not having the income is recognized.

Close relatives the persons who are married according to the family legislation of the Kyrgyz Republic, adoptive parents and adopted guardians and (or) custodians, and also parents, children, full and not full brothers and sisters, grandfathers, grandmothers, grandsons are recognized.

21. In cell 053 the amount of deduction of assignments on the national social insurance is specified. This cell joins the amounts which the employer held from the salary of the worker. Payment of this amount is confirmed by the reference received from the employer, other subject who paid insurance premiums for the Customs applicant. Persons who are independently paying insurance premiums shall store receipts on payment of insurance premiums.

22. In cell by the 054th settlement way the tax base for provision of deduction is determined by expenses on non-state pension insurance: 054 = 050 - 051 - 052053. The customs applicant who signed the agreement of non-state pension insurance and making payment of fees in non-state pension fund has the right to deductions on these assignments. The amount of the permitted deduction is limited to 8 percent from the taxable income of the Customs applicant. The customs applicant wishing to receive deduction on effected payments in non-state pension fund applies to the Declaration of the copy of the documents specified in appendix 1 to this Procedure.

Example: The customs applicant Iskakov signed the contract with non-state pension fund. The amount of contributions to this fund paid for accounting year constituted 22 000 som. In year to it the salary in the amount of 300 000 som is added. The permitted deductions performed by the tax agent - the employer for whom the Customs applicant works constituted 37 800 som, including:

1) 7 800 som - personal deduction in year;

2) 30 000 som - the contributions to Social fund of the Kyrgyz Republic withheld by the employer in the amount of 10 percent from accrued payroll.

The tax base for calculation of the income tax amount, without deduction on non-state pension provision and the subsequent deductions, constitutes 262 200 som (300 000 - 37 800).

It is necessary to calculate 8% of the amount of 262 200 som that will constitute 20 976 som. This amount serves as restriction of the permitted deduction of the amounts paid by the Customs applicant to non-state pension fund. It means that from the paid 22 000 som, only 20 976 som are deductible.

23. If the Customs applicant made payments in non-state pension fund and wishes to receive deduction on these payments, then:

1) in cell the amount of restriction of deduction on the amount paid by the Customs applicant to non-state pension fund is determined by the 055th settlement way: 055 = 054 x 8/100;

2) in cell 056 the actual amount paid by the Customs applicant to non-state pension fund is specified;

3) in cell 057 the arithmetic difference of values of cells is calculated: 057 = 055056;

4) if value of cell 057 negative, in special cell before cell 057 is specified minus sign "-" and value of cell 055 is transferred to cell 058;

5) if value of cell 057 positive, in special cell before cell the 057th sign is not specified, and value of cell 056 is transferred to cell 059;

6) in cell by the 060th settlement way the size of tax base for social deduction is determined:

060 = 054 - 058, if the cell 058 is filled;

060 = 054 - 059, if the cell 059 is filled.

24. If the Customs applicant does not wish to receive deduction on effected payments or did not make payments in non-state pension fund, then in cells 055, of 056, of 057, 058 and 059 figure "0" is specified and value of cell 054 is transferred to cell 060.

25. Value of cell 060, received according to Items 23 and 24 of this Procedure, forms tax base for determination of the amount of social deduction.

Note: social deduction is the amount which the Customs applicant spent for face-to-face training and/or training of the dependents which age does not exceed 24 years. It can be payment for day nursery, kindergartens, schools, higher educational institutions if they have the license of authorized state body of the Kyrgyz Republic in the field of education.

Thus, if training of the Customs applicant and/or his dependent happened in the domestic organization which has no license of authorized state body, then the amounts paid to such educational or educational institutions are not deductible.

26. The right to deduction to education is granted in case of submission of the Declaration based on the written application of the Customs applicant and copies of the documents confirming the made expenses, attached to the Declaration according to appendix 2 to this Procedure.

27. At the same time, if the studying dependent is dependent on several physical persons, then the deduction of expenses on its training is allowed to be received only to one physical person.

28. The amount of deductions is limited to 10 percent from the size of tax base which does not include deduction on education and property deduction.

29. If the deduction amount on training exceeds the restriction amount, that this exceeding is not deductible in case of submission of Declarations in the years ahead.

Example: The customs applicant Iskakov concerning whom the example in Item 22 presents of the Procedure is given made the decision to increase the educational level and attended three-months courses in Chamber of tax consultants. Iskakov paid training from own means in the amount of 15 000 som. The chamber of tax consultants has the license for training granted in accordance with the established procedure by the Ministry of Education of the Kyrgyz Republic. On the example of Item 22 presents of the Procedure the tax base on the income tax of Iskakov taking into account standard deductions constituted 241 224 som (262 200 - 20 976), from the specified tax base it is necessary to estimate the amount of restriction of the amount of deduction for education. The amount of restriction on social deduction will constitute 24 122 som ( 241 224 x 10%). As Iskakov paid for training 15 000 som which less than the size of the estimated restriction (24 122 som), all amount paid for training is deductible.

30. If the Customs applicant made payments for education and wishes to receive deduction on these payments, then:

1) in cell the amount of restriction of deduction on the amount paid by the Customs applicant to non-state pension fund is determined by 061 settlement ways: 061 = 060 x 10/100;

2) in cell 062 the actual amount paid by the Customs applicant to domestic educational institution is specified;

3) in cell 063 the arithmetic difference of values of cells is calculated: 063 = 061062;

4) if value of cell 063 negative, in special cell before cell 063 is specified minus sign "-", and value of cell 061 is transferred to cell 064;

5) if value of cell 063 positive, in special cell before cell the 063rd minus sign "-" is not specified, and value of cell 062 is transferred to cell 065.

31. If the Customs applicant did not make payments for education or does not wish to receive deduction on these payments, then in cells 061, of 062, of 063, 064 and 065 figure "0" is specified.

32. In cell 066 the restriction for property deduction set by the Tax code is reflected. The Customs applicant who acquired real residential estate and/or made construction of residential real estate object in the territory of the Kyrgyz Republic can receive this deduction, having obtained mortgage loan. The mortgage loan is granted on the security of that property which is acquired or under construction. The size of the permitted property deduction is limited by the amount of 230 000 som a year.

33. The right to property deduction is granted in case of submission of the Declaration based on the written application of the Customs applicant and copies of the documents confirming the made expenses and attached to the Declaration according to appendix 3 to this Procedure.

Example: The customs applicant Iskakov concerning whom the example in Items 22 and 29 of this Procedure is given in January, 2012 obtained mortgage loan in bank on construction of the apartment house in the amount of 1 000 000 som for the term of 5 years. Under the terms of the contract for mortgage lending the first two years were preferential and the main credit amount were not paid. Therefore in 2012 and 2013 Iskakov paid only interests on the credit in the amount of 150 000 som annually.

In case of submission of the Declaration following the results of 2013 the Customs applicant has the right to subtract full amount of the interests paid in 2013 as it is less than set maximum limit of deduction on mortgage loan.

According to data of the examples given in Items 22 and 29 of this Procedure, tax base of the income tax of Iskakov taking into account deduction on education, constituted: 241 224 - 15 000 = 226 224 som.

Following the results of filling of the Declaration in 2013 accounting year the final tax base of Iskakov for calculation of the income tax to payment will constitute: 226 224 - 150 000 = 76 224 som. The amount of the accrued income tax will be equal: 76 224 x 10% / 100% = 7 622 som.

Considering that the Customs applicant within accounting year did not submit to accounts department of the employer documents on the contributions to non-state pension fund, the employer as the tax agent, within accounting year paid for the Customs applicant the income tax amount from the tax base estimated only taking into account personal deduction and deduction on compulsory national insurance in the amount of: 262 200 x 10% / 100% = 26 220 som.

The customs applicant Iskakov, having received deductions on expenses on non-state pension provision, on increase in the qualification, and also on interest payment on mortgage loan, reduced the added income tax amount which is subject to payment for 2013 by the amount: 26 220 - 7 622 = 18 598 som.

The amount in the amount of 18 598 som following the results of delivery of the Declaration will be the amount of overpayment of the Customs applicant Iskakov on the income tax and can be:

1) it is used by the Customs applicant for payment of the land tax, the real estate tax, tax on vehicles;

2) it is returned to the Customs applicant, based on its statement in tax authority in the place of its tax registration, that is registration.

For receipt of the tax refund the Customs applicant encloses copies of the documents confirming the made expenses to the application.

34. If the Customs applicant has the right and wishes to receive property deduction, then:

1) in cell 067 the actual amount of percent paid by the Customs applicant within accounting year on mortgage loan is specified;

2) in cell 068 the arithmetic difference of values of cells is calculated: 068 = 066067;

3) if value of cell 068 negative, in special cell before cell 068 is specified minus sign "-", and value of cell 066 is transferred to cell 069;

4) if value of cell 068 positive, in special cell before cell the 068th minus sign "-" is not specified, and value of cell 067 is transferred to cell 070.

35. If the Customs applicant does not wish to receive deduction on effected payments or did not perform interest payment on mortgage loan, in cells 067, of 068, 069 and 070 figure "0" is specified.

36. In cell 071 the full amount of the permitted deductions from tax base of the income tax of the Customs applicant is specified:

071 = 051+052+053+(058 or 059)+(064 or 065)+(069 or 070).

37. In cell 072 the taxable income of the Customs applicant by results of filling of the Declaration is specified: 072 = 050 - 071. Value of cell 072 can be positive or negative, and also is equal to zero:

1) if value negative, then is specified minus sign "-" in the special cell located at the left before cell 072;

2) if value negative or is equal "0", then in cells with 073 on 081 figure "0" is specified;

3) if value turns out positive, then in special cell the sign is not put and performed filling of cells with 073 on 081.

38. In cell 073 the income tax rate according to article 173 of the Tax Code is specified.

39. In cell 074 the income tax amount estimated on formula is specified: (value of cell 072 x value of cell 073) / 100 percent.

40. In cell 075 the income tax amount withheld by tax agents (the employer, the subject paying remuneration, interest and other income) for accounting year is specified. As confirmation of this amount serves the certificate of the employer/subject paying the income, of paid amount and the amount of the withheld income tax. The income tax amount specified in the reference is reflected in this cell and reduces tax amount to payment.

41. In cell 076 the income tax amount paid by the Customs applicant for accounting year independently is specified. Payment of this amount is confirmed by the receipt / the payment order with mark of bank about payment acceptance. These payment documents are stored at the Customs applicant.

42. In cell 077 the income tax amount paid in foreign state and which is subject to offsetting is specified. The tax amount paid by the Customs applicant in foreign state becomes engrossed in reading when calculating the tax liability for the income tax in the presence of the agreement on elimination of the double taxation concluded between the Kyrgyz Republic and foreign state, which became effective in the procedure established by the law if the amount of such income is subject to taxation in foreign state according to agreement regulations. The size of the contributory amounts shall not exceed tax amount which would be paid in the Kyrgyz Republic at the rates operating in its territory. Confirmation of the amount of offsetting are:

1) the certificate of the amounts of the gained income from sources in foreign state and the paid income tax certified by tax authority of foreign state;

2) the payment documents confirming the tax discharge.

Note: information on availability of agreements on avoidance of double taxation can be obtained in tax authority where the Customs applicant will represent the Declaration, and also on the official site of authorized tax authority (http://www.sti.gov.kg/).

Example: The customs applicant gained in the Russian Federation income in the amount, equivalent 100 000 som with which on the income tax rate of 13% the income tax in the amount of, equivalent 13 000 som was withheld. Not all income tax amount, paid in the Russian Federation but only that its part which would be paid in the Kyrgyz Republic on effective rate of 10%, i.e. 10 000 som is subject to offsetting on account of the paid income tax in the Kyrgyz Republic. The amount in the amount of 10 000 som reduces the income tax for payment in the Kyrgyz Republic.

43. In cell 078 the remaining balance of the income tax amount in the form of positive, zero or negative arithmetic difference between the amounts specified in cells is specified: 078 = 074 - 075 - 076 - 077. Negative value of cell 078 specifies that the Customs applicant has the right to return of part of earlier withheld or paid income tax. In special cell before cell 078 the minus sign is specified "-". Value of cell 078, equal "0", specifies that by results of filling of the Declaration the tax liabilities of the Customs applicant before the budget are fulfilled. Positive value of cell 078 specifies that the Customs applicant shall perform surcharge on the tax liability on the income tax for accounting year.

44. 079 Declarations are transferred to cell negative value of cell 078 "Tax to return". The customs applicant has the right:

1) to offset the overpaid income tax amount on account of payment of other taxes for current period and/or on account of taxes of future periods, for example, of the land tax or the property tax;

2) to offset the overpaid income tax amount on account of payment of its tax debt, and also interest payment, penalty fee and tax sanctions;

3) to receive this amount from the budget for what it is necessary to submit the application to tax authority in the place of tax registration (registration), about return of the amount of the overpaid tax, with application of documents, confirming the tax discharge. The application is considered by tax authority and return is performed within 40 calendar days following behind day of receipt of the statement for return. Return of the amount of the overpaid tax cash is not made, and performed by wire transfer of money on the settlement account of the Customs applicant.

Note: the statement for offsetting or return of excessively paid amount of tax, and also percent, penalty fee and tax sanctions can be submitted by the Customs applicant no later than six years following behind day of emergence of the amount of overpayment.

45. Positive value of cell 078, is transferred to cell 080 i.e. "Tax to payment". This amount needs to be paid about day of delivery of the Declaration.

46. In cell the income amount of the Customs applicant which remained at its order after payment of the income tax is determined by 081 settlement ways: 081 = 050 - 074. Value of cell 081 is transferred to cell of the 450th appendix 4.

47. In the lower part of form of the Declaration the appendices filled with the Customs applicant are noted by the sign "X" that will be confirmation of representation of this or that appendix.

Chapter 3. Appendix filling 1 "Gross annual income" (FORM STI - 100 - 001)

48. In cell 150 income of the Customs applicant gained from employment relationships with the employer is specified:

1) compensation, including remunerations, warranty, compensation and other payments provided by the labor law of the Kyrgyz Republic;

2) the cost of the goods received by the worker executed for the benefit of the worker of the works rendered to the worker of services as labor compensation;

3) payment of the cost of goods by the employer, the works, services received by the worker from the third parties;

4) the income in type of the remunerations and compensation received for participation in management of the organization, except for compensations for expenses, suffered by members of governing body of the organization in case of accomplishment of the obligations: on transportation to the destination and back, on hiring of premises and daily allowance, within the regulations established by the Government of the Kyrgyz Republic which are not assessed with the income tax and join in cell of the 270th appendix 2;

5) the amounts of insurance premiums paid by the employer according to insurance contracts of the workers except for of the awards paid under agreements of compulsory insurance which are not assessed with the income tax and join in cell of the 267th appendix 2.

Note: when filling this appendix:

1) the asset cost, except for money, is specified the Customs applicant on the basis of supporting documents, and in case of their absence - at the acting market prices of the end of the declared period on the basis of independent assessment of the Customs applicant;

2) the asset cost in foreign currency is specified in som at the rate of National Bank of the Kyrgyz Republic the end of the declared period;

3) the quantity of money is specified at par value. Foreign currency cash is specified in som at the rate of National Bank of the Kyrgyz Republic the end of the declared period.

49. In cell 151 income gained in the form of material benefit is specified:

1) discount amount on goods which the employer provided to the worker;

2) the income from receipt of the credits and loans without percent or under percent below discount rate of National Bank of the Kyrgyz Republic.

Example: the physical person on March 1 accounting year obtained loan without percent in the amount of 50 000 som for 6 months. At the time of receipt of loan discount rate of National Bank of the Kyrgyz Republic constituted 8%. The loan is returned on August 31 accounting year in complete size.

Let's calculate the benefit amount received by physical person:

50 000 som x 8% / 100% / 365 days in year x 184 days of use of loan = 2016 som.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info