Legal News

Legal Grata International (February 2022)

Table of contents:

  • On approval of the List of medicines and medical devices exempt from VAT upon delivery to the territory of the Kyrgyz Republic
  • On the adoption of the Law of the Kyrgyz Republic “On handicraft activities in the Kyrgyz Republic”
  • On the adoption of the Law of the Kyrgyz Republic “On the ratification of the Treaty on the principles of conducting tax policy in the area of excises on tobacco products of the Member States of the Eurasian Economic Union, signed on December 19, 2019 in the city of St. Petersburg”
  • On the introduction of a temporary ban on the export (export) of mineral fertilizers from the Kyrgyz Republic outside the customs territory of the Eurasian Economic Union
  • On approval of the procedure for determining and applying the minimum level of control prices
  • On measures to implement the requirements of Articles 99, 100, 120, 125, 302 and 324 of the Tax Code of the Kyrgyz Republic

On approval of the List of medicines and medical devices exempt from VAT upon delivery to the territory of the Kyrgyz Republic

In light of the Decree of the Cabinet of Ministers of the Kyrgyz Republic dated January 28, 2022 No. 29, the updated List of medicines and medical devices exempt from VAT upon delivery and import into the territory of the Kyrgyz Republic was approved.

On the adoption of the Law of the Kyrgyz Republic “On handicraft activities in the Kyrgyz Republic”

Adopted on February 8, 2022, the Law regulates relations arising from the implementation of handicraft activities in the Kyrgyz Republic.

The main objectives of the Law are the revival, protection, development and promotion of historical and ancient traditions of handicraft art, national culture and heritage, as well as the creation of favorable conditions for the development of handicrafts, training of specialists and assistance in organizing new jobs in the field of handicrafts.

On the adoption of the Law of the Kyrgyz Republic “On the ratification of the Treaty on the principles of conducting tax policy in the area of excises on tobacco products of the Member States of the Eurasian Economic Union, signed on December 19, 2019 in the city of St. Petersburg”

The purpose and objective of this law is the implementation of domestic procedures necessary for the entry into force of the Treaty on the Principles of Conducting Tax Policy in the Field of Excises on Tobacco Products of the Member States of the Eurasian Economic Union, signed on December 19, 2019 in the city of St. Petersburg.

The Treaty is aimed at ensuring conditions for the functioning of the market for tobacco products within the Union by harmonizing (converging) excise duty rates on tobacco products sold in the territories of the Member States, and determines the procedure (including basic principles and measures) for harmonizing (converging) excise duty rates on cigarettes classified in subheading 2402 20 of the unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union.

On the introduction of a temporary ban on the export (export) of mineral fertilizers from the Kyrgyz Republic outside the customs territory of the Eurasian Economic Union

A temporary ban has been established for a period of six months on the export (export) of mineral fertilizers from the Kyrgyz Republic outside the customs territory of the Eurasian Economic Union (with the exception of international transit and humanitarian assistance provided by the Cabinet of Ministers of the Kyrgyz Republic), according to the annex.

On approval of the procedure for determining and applying the minimum level of control prices

For the purpose of improvement, the mechanism for administration of indirect taxes, in accordance with paragraph 18 of the Protocol on the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing goods, performing work, rendering services (Appendix No. 18 to the Treaty on the Eurasian Economic Union dated May 29, 2014 year, ratified by the Law of the Kyrgyz Republic dated May 21, 2015 No. 111) the Resolution of the Cabinet of Ministers of the Kyrgyz Republic dated January 28, 2022 No. 35 was adopted.

On measures to implement the requirements of Articles 99, 100, 120, 125, 302 and 324 of the Tax Code of the Kyrgyz Republic

For the purpose of implementation of the Articles 99, 100, 120, 125, 302 and 324 of the Tax Code of the Kyrgyz Republic, by the Resolution of the Cabinet of Ministers of the Kyrgyz Republic dated February 22, 2022 No. 93 approved the following: conditions for processing customer-supplied raw materials (goods) in the Kyrgyz Republic; Regulations on the procedure for submitting tax reporting in the form of an electronic document; Regulations on the procedure for approving tax reporting forms by the authorized tax authority; Regulations on the procedure for conducting desk audits by tax authorities, the form of an order for the right to conduct an on-site audit of compliance with tax legislation, the legislation of the Kyrgyz Republic on non-tax income and on state social insurance.