According to this legislation, legalization exempts from tax liability. For those who wish to take advantage of this opportunity, only 16 days remain.
Legalized jewelry is subject to reduced assay fee rates for testing:
– for jewelry made of gold, platinum, and palladium, both domestically produced and imported, including used items, the cost is 10 soms per unit;
– for silver items, similarly, 8 soms per unit.
To legalize their jewelry, taxpayers must submit the appropriate document through the ESF information system by the specified deadline.
The procedure includes the following steps:
1. Log into the electronic invoice system at the website esf.salyk.kg;
2. Go to the "Acquisition" section, then to the DPBU subsection;
3. Click the "Add" button in the upper right corner;
4. In the opened window, check the box "Entering information about precious jewelry" (you need to specify the name, weight, quantity, and sample);
5. After selecting the option, the main details of the document are generated automatically, and the taxpayer only needs to fill in the product part.
At the same time, the product codes must correspond to the unified Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union (TN VED EAEU).
It is recommended to specify the type of item and its sample, for example: "gold ring 585 sample," "silver earrings 925 sample," etc.
In each product line, the unit of measurement (pieces or grams), quantity, price per unit, and total cost must also be indicated.
6. To specify products, the name must be added to the directory in the "Profile" section — subsection "Goods and Services," by clicking the "Add new product" button in the upper right corner.
It is important to note that the electronic document cannot be changed and cannot be canceled. Therefore, all data must be entered accurately and without errors, as they will be recorded and cannot be changed later.
After filling in the data in the ESF system, taxpayers must contact the UGN for the procedure of testing and marking the legalized jewelry.
It should be reminded that according to the decision of the Cabinet of Ministers of the Kyrgyz Republic, the voluntary patent for this activity has been canceled, and taxpayers dealing with precious metals and jewelry are required to apply a simplified taxation system with a rate of 0.25%, using cash register machines.
