The State Tax Service of Kyrgyzstan reported that the opportunity to legalize jewelry without primary documents expires on March 1. This applies to both items that have already been imported and those produced in the country.
This initiative relieves taxpayers of obligations related to the tax agent. Considering that there are only 16 days left until the deadline, it is advisable to hurry.
Reduced rates of assay fees are established for legalized items made of precious metals:
– for gold, platinum, and palladium jewelry, both domestic and imported, including used items — 10 soms for each item;
– for silver jewelry of similar production — 8 soms for one item.
To legalize jewelry, the taxpayer must submit the relevant document through the electronic invoice system (ЭСФ) by the specified deadline.
The process includes several steps:
Log in to the electronic invoice system at the website esf.salyk.kg. Go to the "Acquisition" section, then to the DPBU subsection. Click the "Add" button in the upper right corner. In the opened window, check the box in the field "Entering information about precious jewelry made of precious metals" (it is necessary to specify the name of the item, weight, quantity, and assay). After selecting this option, the main details of the document are generated automatically, and the taxpayer only needs to fill out the commodity part. When filling out the commodity part, use codes in accordance with the unified Commodity Nomenclature of Foreign Economic Activity of the EAEU.
It is recommended to specify the type of jewelry and its assay when indicating the name of the item, for example: gold ring 585 assay, silver earrings 925 assay, and so on.
In each line of the goods, it is necessary to indicate the unit of measurement (pieces or grams), quantity, price per unit, and total cost.
To add goods, the name must be entered into the goods directory in the "Profile" section — subsection "Goods and Services," by clicking the "Add new product" button in the upper right corner.
The State Tax Service clarified that the electronic document cannot be changed and cannot be deemed invalid. Therefore, all data should be entered completely and without errors, as they will be mandatory for further accounting.
After entering the information into the electronic invoice system, taxpayers need to contact the Department of Precious Metals at the State Tax Service to complete the process of testing and stamping the items.
It is worth noting that the Cabinet of Ministers has canceled the voluntary patent for operations with precious metals, and now taxpayers are required to apply the simplified taxation system with a rate of 0.25%, using cash register machines.
