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Demands to pay excise tax on soft drinks are legal the press service of the State Tax Service of the Kyrgyz Republic said.The department reacted to the statements of the executive director of the American Chamber of Commerce in the Kyrgyz Republic Dastan Imanaliev on the issue of excise tax payments by producers and distributors of soft drinks.All actions of the tax authority regarding the requirements for the need to submit an excise tax report and its payment for the volume of non-alcoholic tonic drinks produced or imported are carried out within the framework of the tax legislation of the country.In accordance with Part 1 of Article 336 of the Tax Code of the Kyrgyz Republic tonic energy non-alcoholic drinks classified in the heading of the TN VED 2202 are subject to excise tax at the base rate of 100 soms per 1 liter.At the same time by the Decree of the Cabinet of Ministers of the Kyrgyz Republic dated July 29 2022 in order to support manufacturers and importers from July 1 2022 the excise tax rate on tonic energy non-alcoholic drinks classified in the heading TN VED 2202 was reduced and set at 1 som per liter.Tonic non-alcoholic drinks are non-alcoholic drinks for special purposes - tonic including energy drinks containing caffeine sugar or other sweeteners and or other tonic components in an amount sufficient to provide a tonic effect on the body in accordance with the Law of the Kyrgyz Republic On State Regulation production and turnover of ethyl alcohol alcoholic products retail sale and consumption of alcoholic products tonic non-alcoholic and low-alcohol drinks.In addition according to Article 9 of the Technical Regulations of the Customs Union TR CU 0212011 approved by the decision of the Commission of the Customs Union of December 9 2011 No. 880 tonic drinks including energy drinks are produced manufactured in the form of non-alcoholic and low-alcohol drinks. As sources of tonic substances components it is allowed to use caffeine and plants containing it plant extracts tea coffee guarana mate as well as medicinal plants and their extracts that have a tonic effect.Given the above the State Tax Service informs that all non-alcoholic beverages classified under the EAEU TN VED code 2202 are classified as tonic soft drinks and are subject to excise tax.Due to the non-submission of tax reports on excise tax and their payment for July 2022 by individual manufacturers and importers of tonic soft drinks the tax authorities are taking the necessary measures to comply with the requirements of tax legislation - the payment of excise tax.
