Approved by the Order of the State committee of the Kyrgyz Republic on taxes and fees of February 19, 2009 No. 34

Regulations on procedure for offsetting and return of excessively paid amount of tax

Section I. General provisions

Chapter 1. General provisions

This Regulations on procedure for offsetting and return of excessively paid amount of tax (further - the Provision) are developed according to requirements of article 81 of the Tax Code of the Kyrgyz Republic and regulate procedure for carrying out offsetting, return of excessively paid amount of tax, except for excesses of the amount on the value added tax, the procedure of execution of the conclusions about offsetting, return of excessively paid amount of tax by bodies of treasury, procedure for carrying out inspection of documents necessary in case of the solution of question of offsetting, return of excessively paid amount of tax and procedure for appeal of the made decisions of officials of tax authority on the matter.

The procedure for offsetting, return of excessively paid or excessively enforced customs payments is regulated by the customs legislation of the Kyrgyz Republic.

The concepts used in the Provision:

1. "Return" - payment of the amount of excessively paid tax on the bank account of the taxpayer.

2. "Offsetting" - reference of excessively paid amount of tax on account of payment of other taxes.

3. "Tax debt" - the debt including debt on the main tax amount, percent, penalty fee and to tax sanctions on tax.

4. "The conclusion of FORM STI-012" - the conclusion about offsetting of excessively paid amount of tax on account of payment of other taxes approved by the order of the State committee of the Kyrgyz Republic on taxes and fees.

5. "The conclusion of FORM STI-013" - the conclusion about return of excessively paid amount of tax on the bank account of the taxpayer approved by the order of the State committee of the Kyrgyz Republic on taxes and fees.

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