The State Tax Service reminds of the possibility to legalize the remaining jewelry made of precious metals that were imported or produced earlier, even in the absence of primary documents. This also allows avoiding liability and fulfilling the duties of a tax agent.
This measure is aimed at regulating the circulation of jewelry, creating more transparent conditions for doing business, and reducing the administrative burden on conscientious taxpayers.
During the legalization, reduced rates of assay fees for testing and marking the legalized items apply:
– gold, platinum, and palladium items, both domestic and foreign production, including used ones — 10 soms per item;
– silver items of domestic and foreign production, including used ones — 8 soms per item.
To obtain exemption from liability, taxpayers must issue the necessary electronic document in the electronic invoice system by March 1, 2026.
To do this, it is necessary to:
1.
log in to the electronic invoice system at the website esf.salyk.kg;
2.
go to the "Acquisition" section and then to the DPBU subsection;
3.
click the "Add" button in the upper right corner;
4.
select the option "Entering information about precious jewelry made of precious metals" in the opened window.
5.
After selecting the option, the main details of the electronic document will be generated automatically. The taxpayer only needs to fill in the commodity part of the document in accordance with paragraph 19 of the Procedure for the registration and application of invoices.
It is important to note that the electronic document cannot be changed and cannot be deemed invalid. All information must be complete, accurate, and error-free, as the entered data is subject to mandatory accounting and cannot be changed or canceled.
