According to the new rules, legalized items made of precious metals are subject to a special assay fee, which is significantly lower than the usual one:
- 10 soms for 1 item for gold, platinum, and palladium items, both domestically produced and imported;
- 8 soms for 1 item for silver items produced in Kyrgyzstan or imported from abroad.
To legalize jewelry, taxpayers are required to submit the relevant document through the ESF system by the established deadline.
The submission process includes the following steps:
Log in to the electronic invoice system at 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, select "Entering information about precious jewelry made of precious metals," specify the name, weight, quantity, and assay;
The main details of the document will be generated automatically, and only the commodity part needs to be filled out;
To specify goods, you need to enter the name in the directory in the "Profile" — "Goods and Services" section by clicking "Add new product."
In the commodity part, you should indicate the product codes according to the EAEU Customs Code. It is also recommended to specify the type of jewelry and the assay, for example, "gold ring 585 assay," "silver earrings 925 assay," and so on. Additionally, in each line, you need to fill in the unit of measurement, quantity, price per unit, and total cost.
It is important to remember that the electronic document cannot be changed or canceled. Therefore, all data must be entered correctly and without errors, as they will be accounted for and cannot be processed or canceled.
After entering the data into the system, taxpayers must contact the UGNS to carry out the testing and stamping procedure for the legalized items made of precious metals.
It should also 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, so taxpayers working with precious metals and jewelry must use the simplified tax system at a rate of 0.25% with mandatory use of cash registers.
