Approved by the Ministry of Finance of the Kyrgyz Republic

The instruction about procedure for obtaining, storage and accounting of excise stamps

Considering that circumstance that availability of the pasted excise stamps on alcoholic beverages and tobacco products is payment confirmation of the excise tax for specific products and by that, very closely infringes on economic interests of the republic, control of production, delivery, storage and issue of excise stamps shall be performed very carefully.

Application of excise stamps allows to adjust accounting behind production, import and realization of tobacco products and alcoholic beverages in the Kyrgyz Republic. For ensuring completeness of collection of the excise tax, prevention of illegal import to the territory of the Kyrgyz Republic of excise goods, the State tax authorities on places shall organize control and the reporting of obtaining, accounting, safety and use of excise stamps.

1. Procedure for the conclusion of the contract

1.1. The contract to produce excise stamps is signed with producers of such products by the State tax authorities under the Ministry of Finance of the Kyrgyz Republic.

1.2. The conclusion of contract to produce excise stamps with this or that producer of such products is approved with the Government of the Kyrgyz Republic.

1.3. The contract for production of excise stamps can be signed only after the conclusion of the commission to which duties consideration of questions of safety of products, rhythm of its production and delivery, and also to required conditions of production of securities belongs.

1.4. Representatives of the State tax authorities to the Ministry of Finance of the Kyrgyz Republic, the State Customs Committee, Management of tax police, the Ministry of homeland security of the Kyrgyz Republic, National Bank of the Kyrgyz Republic, the National commission on the security market to the President of the Kyrgyz Republic shall be part of the commission on determination of possibility of the conclusion of contract to produce excise stamps.

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