Approved by the Order of the State Tax Administration under the Government of the Kyrgyz Republic of February 20, 2015, No. 51

Regulations of work of bodies of Tax Service for accounting of forms of the strict reporting of invoices under the value added tax

Chapter 1. General provisions

1. These Regulations of work of bodies of Tax Service for accounting of forms of the strict reporting of invoices under the value added tax (further - Regulations) are developed according to article 282 of the Tax Code of the Kyrgyz Republic and regulate accounting procedures, issues and storages in tax authority of forms of the strict reporting of invoices under the value added tax (further - forms of the invoices VAT).

2. The concepts used in these Regulations are used in the value determined by the legislation of the Kyrgyz Republic.

Chapter 2. Procedure for obtaining and issue by bodies of Tax Service of forms of the invoices VAT

3. The authorized tax authority shall provide timely and in full with forms of the invoices VAT tax authorities.

4. Receipt of forms of the invoices VAT is made:

1) authorized tax authority from the manufacturer;

2) tax authorities from authorized tax authority.

5. Tax authorities shall provide storage, accounting and issue of forms of the invoices VAT to leviable subjects.

6. The officials responsible for storage, accounting, receiving and delivery of forms of the invoices VAT are determined by the order of tax authority. In case of temporary disability or vacation of this official replacement with his other official is provided in the order.

To the official responsible for accounting and issue of forms of the invoices VAT, it is necessary to get access (login and the password) to the automated system on accounting of forms of the invoices VAT, according to Regulations for receipt of access to information systems. In case of dismissal or rotation of the responsible, access to the program is subject to timely closing.

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