This law makes adjustments to the Code on Non-Tax Revenues and expands the functions of the tax service in the area of administering non-tax payments.
Key Changes:
Debt Collection. Now, debts on non-tax revenues that will be administered by tax authorities are subject to collection in accordance with tax legislation.
Write-off of Bad Debts. The criteria for recognizing non-tax debts as "bad" will be similar to those applied in tax legislation.
Zero Reporting. If there are no data on non-tax revenues, the need to submit reports is eliminated.
Inspections. Compliance with legislation on non-tax revenues will be monitored by tax authorities both for main administrators and for those without main administrators (the procedure will be determined by acts of the authorized tax authority).
Normative Activity. Now, a number of procedures will be approved by the authorized tax authority instead of the Cabinet of Ministers.
Customs Regulations. An amendment has been made to Article 128 clarifying that the sale of seized goods is prohibited until their processing or use.
Amendments to the Code
Amendments are made to the Code of the Kyrgyz Republic on Non-Tax Revenues (Bulletin of the Jogorku Kenesh of the Kyrgyz Republic, 2018, No. 7–8, Art. 490) as follows:
1) Article 25 is supplemented by part 8: "8. The debt on non-tax revenues administered by tax authorities under this Code is collected in the manner established by the tax legislation of the Kyrgyz Republic.";
2) Chapter 6 is supplemented by Article 251 with the following content:
"Article 251. Write-off of Bad Debts on Non-Tax Revenues
The debt on non-tax revenues administered by tax authorities is recognized as a bad debt in accordance with the tax legislation of the Kyrgyz Republic.";
3) Article 28 is supplemented by part 22:
"22. If there is no data in the reports or calculations on non-tax revenues administered by tax authorities, the preparation and submission of such reports is not required.";
4) Part 6 of Article 29 is revised as follows: "6. Control over compliance with legislation on non-tax revenues by main administrators and administrators without main administrators is carried out by tax authorities in the manner established by the authorized tax authority.";
5) In Article 32:
a) in part 2, replace "is established by the Cabinet of Ministers of the Kyrgyz Republic" with "is approved by the authorized tax authority";
b) recognize part 4 as invalid;
6) In Article 128, after the words "until their processing," add "or their use."
