This document amends the Code of Offenses of the Kyrgyz Republic (newspaper "Erkin-Too," November 16, 2021, No. 122–133).
Article 308 is now formulated as follows:
“1. Failure to submit documents or distortion of data in documents related to the calculation and payment of taxes, as well as untimely submission of documents related to taxation, with the exception of reports, –
shall result in a fine of 30 calculation indicators (3,000 soms) for individuals and 130 calculation indicators (13,000 soms) for legal entities”;
As for Article 311, it now reads:
“Article 311. Movement of goods and vehicles across the border of Kyrgyzstan from EAEU countries without the necessary documents”[/b>
1. The movement of goods and vehicles across the border of the Kyrgyz Republic from the territory of the member states of the Eurasian Economic Union without the relevant documents, which must be processed in accordance with the tax legislation of the Kyrgyz Republic and/or EAEU law, –
shall result in a fine of 100 calculation indicators (10,000 soms) for individuals and 280 calculation indicators (28,000 soms) for legal entities;
2. If the same action specified in part 1 is repeated within[b] one year after the imposition of penalties, –
this shall result in a fine of 200 calculation indicators (20,000 soms) for individuals and 650 calculation indicators (65,000 soms) for legal entities.
Note.
In the case of a repeated violation as provided in part 2 of this article, the goods being moved shall be subject to confiscation according to the established rules of this Code.”;
Articles 312–314 have also been amended:
Article 312. Reuse of used excise stamps or identification means
The reuse of excise stamps or identification means, as well as accounting-control stamps –
shall result in a fine of 350 calculation indicators (35,000 soms) for individuals and 1,000 calculation indicators (100,000 soms) for legal entities;
Article 313. Production and sale of goods requiring mandatory labeling without the appropriate labeling means
The production, import, storage, and sale of goods subject to labeling without a fuel marker or excise stamp, as well as violations of the rules for the application of identification means, if such actions are not criminal, –
shall result in a fine of 350 calculation indicators (35,000 soms) for individuals and 1,000 calculation indicators (100,000 soms) for legal entities.
[b]Article 314. Counterfeiting of goods labeling means[/b>
The manufacture of counterfeit excise stamps or identification means for the purpose of use, as well as their storage with the intent to sell or their sale –
shall result in a fine of 350 calculation indicators (35,000 soms) for individuals and 1,000 calculation indicators (100,000 soms) for legal entities.
