THE WORLD BANK IBRD * IDA I WORLD BANKGROUP April? , 2020 OFFICIAL H.E. Baktygul Jeenbaeva DOCUMENTS Ministcr of Finance Ministry of Finance 58 Erkindik Boulevard Bishkek, 720 040 Kyrgyz Republic Re: IDA Financing (IDA Credit No. 6546-KG and IDA Grant No. D566-KG) Tax Administration and Statistical System Modernization Project Additional Instructions: Disbursement and Financial Information Letter (DFIL) Excellency: I refer to the Financing Agreement between the Kyrgyz Republic (the "Recipient") and the International Development Association (the "Association") for the abovc-referenced Project. The General Conditions, as defined in the Financing Agreement, provide that the Recipient may from time to time request withdrawals of Credit and Grant amounts from the Credit and Grant Accounts in accordance with the Disbursement and Financial Information Letter, and such additional instructions as the Association may specify from time to time by notice to the Recipient. The General Conditions also provide that the Disbursement and Financial Information Letter may set out Project specific financial reporting requirements. This letter constitutes such Disbursement and Financial Information Letter ("DFIL") and may be revised from time to time. I. Disbursement Arrangements, Withdrawal of Credit and Grant Funds, and Reporting on Uses of Credit and Grant Funds The Disbursement Guidelines for Investment Project Financing, dated February 2017, ("Disbursement Guidelines") are available in the Association's public website at https://www.worldbank.org and its secure website "Client Connection" at https://clientconnection.worldbank.org. The Disbursement Guidelines are an integral part of the DFIL, and the manner in which the provisions in the guidelines apply to the Credit is specified below. (i) Disbursement Arrangements General Provisions. The table in Schedule 1 sets out the disbursement methods which may be used by the Recipient, information on registration of authorized signatures, processing of withdrawal applications (including minimum value of applications and processing of advances), instructions on supporting documentation, and frequency of reporting on the Designated Account. (ii) Electronic Delivery. Section 11.01 (c) of the General Conditions: The Recipient shall electronically deliver applications (with supporting documents) through the Association's web-based portal (https://clienitconnection .worldbank.org) "Client Connection". This facility shall become available after officials designated in writing by the Recipient have registered as users of "Client Connection". The designated officials shall deliver Applications electronically by completing the Form 2380, which is accessible through "Client Connection". By signing the Authorized Signatory Letter, 1 THE WORLD BANK IBRD* IDA I WORLD BANKGROUP the Recipient confirms that it is authorizing such persons to accept Secure Identification Credentials (SIDC) and to deliver the Applications and supporting documents to the Association by electronic means. The Recipient may exercise the option of preparing and delivering Applications in paper form on an exceptional basis (including those where the Recipient encounters legal limitations), and which were previously agreed with the Association. By designating officials to use SIDC and to deliver the Applications electronically, the Recipient confirms through the authorized signatory letter its agreement to: (a) abide by the Terms and Conditions of Use of Secure Identification Credentials in connection with Use of Electronic Means to Process Applications and Supporting Documentation, available in the Association's public website at https://wor1dbank.or_ and "Client Connection"; and (b) to cause such official to abide by those terms and conditions. II. Financial Reports and Audits (i) Financial Reports. The Recipient, through the Project Implementing Entities, shall prepare and furnish to the Association not later than forty-five (45) days after the end of each calendar quarter, consolidated interim unaudited financial reports (IFR) for the Project, covering the quarter, in form and substance satisfactory to the Association. (ii) Project Audits. Each audit of the consolidated Project Financial Statements shall cover the period of one fiscal year of the Recipient, commencing with the fiscal year in which the first withdrawal was made. The audited Project Financial Statements for each such period shall be furnished to the Association not later than six (6) months after the end of such period. III. Other Information For additional information on disbursement arrangements, please refer to the Loan Handbook available on the Association's website (http://www.worldbank.o/1 and "Client Connection". The Association recommends that you register as a user of "Client Connection". From this website you will be able to prepare and deliver Applications, monitor the near real-time status of the Credit, and retrieve related policy, financial, and procurement information. For more information about the website and registration arrangements, or if you have any queries in relation to the above, please contact the Association by email at askloansCa.)worldbatk.org. Yours sincerely, Bolormaa Amgaabazar Country Manager Kyrgyz Republic Europe and Central Asia Region 2 I; THE WORLD BANK IBRD * IDA I WORLDBANKOROUP Attachments 1. Form of Authorized Signatory Letter (ASL) 2. Form of Statement of Expenditure (SOE) 3. Form of Designated Account Reconciliation Statement Cc with copies: State Tax Service of Kyrgyz Republic 219 Chui Avenue 720001 Bishkek info(asti.gov.kg National Statistical Committee of Kyrgyz Republic 374 Frunze Street 720033 Bishkek icd&stat.kg 3 ш „ �, 'b � А � о о � г� дл й � � � � и S �' ., � `� 'и-' О � � � � О � U С � м � С� �ь�'.• � �+ N Я � � b у � v '-' С .r! ° .4: и й � � А � � � ,„ � � W ь. � � .?" bA U �О nj � с�б о+�.+ � Vс� N � '�' :b V N •�' W W �-+ U С,) '" ' � � � д� Q,� й° А в ►. �, � о р°., � ол с � N � � w° �° �+ о, � � �, � �: -о ,� • -о � ' � � 'n � ч '� � � �.: 3 � г� • ° �. к � о -о � ,�, • .. � .д � о � � _ �, ,� cv '> � � _ '� .д � � й гт. w° о а °� �� 'n °о д-' °о �'' г� .; а�°i 3 � � а� а �. �¢ �, и А оиоU �.q: � и ee�r.b �� к и оНои '� � о '" � �� о.� � � w � иииZ с, �•�к � � � b а� а °�м � �`'"�д`" о::.а•'и � r � и. 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Е'�-� ¢� °' Q U Attachment I - Form of Authorized Signatory Letter [Letterhead] [Recipient] [Street address] [City] [Country] [DATE] The World Bank 1818 H Street, N.W. Washington, D.C. 20433 United States of America Attention: Country Director Re: IDA Financing (IDA Credit No. 6546-KG and IDA Grant No. D566-KG) Tax Administration and Statistical System Modernization Project I refer to the Financing Agreement ("Agreement") between the Kyrgyz Republic (the "Recipient") and the International Development Association (the "Association"), dated _. providing the above Credit and Grant. For the purposes of Section 2.03 of the General Conditions as defined in the Agreement, any '[one] of the persons whose authenticated specimen signatures appear below is authorized on behalf of the Recipient to sign applications for withdrawal [and applications for a special commitment] under this Credit and Grant. For the purpose of delivering Applications to the Association, 2[each] of the persons whose authenticated specimen signatures appears below is authorized on behalf of the Recipient, acting 3[individually] 4[jointly], to deliver Applications, and evidence in support thereof on the terms and conditions specified by the Association. This confirms that the Recipient is authorizing such persons to accept Secure Identification Credentials (SIDC) and to deliver the Applications and supporting documents to the Association by electronic means. In full recognition that the Association shall rely upon such representations and warranties, including without limitation, the representations and warranties contained in the 1 Instruction to the Recipient: Stipulate if more than one person needs to sign Applications, and how many or which positions, and if any thresholds apply. Please delete thisfootnote infinal letter that is sent to the Association. 2 Instruction to the Recipient: Stipulate if more than one person needs tojointly sign Applications, if so, please indicate the actual number. Please delete thisfootnote infinal letter that is sent to the Association. 3 Instruction to the Recipient: Use this bracket if any one of the authorized persons may sign; if this is not applicable, please delete. Please delete thisfootnote infinal letter that is sent to the Association. 4 Instruction to the Recipient: Use this bracket paly if several individuals must jointly sign each Application; if this is not applicable, please delete. Please delete thisfootnote infinal letter that is sent to the Association. Terms and Conditions of Use of Secure Identification Credentials in connection with Use of Electronic Means to Process Applications and Supporting Documentation ("Terms and Conditions of Use of SIDC"), the Recipient represents and warrants to the Association that it will cause such persons to abide by those terms and conditions. This Authorization replaces and supersedes any Authorization currently in the Association records with respect to this Agreement. [Name], [position] Specimen Signature: [Name], [position] Specimen Signature: [Name], [position] Specimen Signature: Yours truly, / signed / [Position] Х •~-� � а� у С�' L. о �+ ^С г+" С � О ° д., ° °� ° л W �а w О р Z Z Z Z � а> W � L ° о ° � о°'д �д и � г%� � •= v � о � а V w L д � U �. о -д `+-� й G7y �, а.+ � N С..� ,-- � � .� о � � � � г� °O � м ;v .°D о � �+ ° � � аиi c�i а � U аддд � � � � и с ,-. .� и 7 р z, ' U�О � и � ° �w � к С� � W � .и� bA �1" С '�+ � � b Н � С L ° � �.�@ о �� � °D �' дГ� Е" -° а " � �С о � С �сд � L iн О. О (� О (га � й � р G у>, Я �«, у с� о о � , ° о л � о � � у а� '^ у ¢ � а� �� � `� � � ч� о а � i U F ° U д и ° 3 �, � о й � 'С b О +°+ � � L b д V y�j W ❑ 'С сб ь. сд s. о � л `� ° р 's. � � U и Or � о и 7 � r'�.+ U � ь" bD w С и . ^ � р � R�i С N а� о д�. о о ,b � С. с�0•с о `d ° v й й '° Е `,� о'у V 0 с ow ° � и С7 .� о а. � � �, U рд � �у ,� и � О � 3 й N � � � � N рн '� � 3�z��w�U � и •G. � � � 2 и Attachment 3 - Form of Designated Account Reconciliation Statement DESIGNATED ACCOUNT RECONCILIATION STATEMENT LOAN/CREDIT/PPF/COFINANCIER NUMBER ACCOUNT NUMBER WITH (BANK) I TOTAL ADVANCED BY WORLD BANK (OR COFINANCIER) US$/EUR 2 LESS: TOTAL AMOUNT RECOVERED BY WORLD BANK US$/EUR 3. EQUALS PRESENT OUTSTANDING AMOUNT ADVANCED TO THE DESIGNATED ACCOUNT (NUMBER I LESS NUMBER 2) US$/EUR 4. BALANCE OF DESIGNATED ACCOUNT PER ATTACHED BANK STATEMENT AS OF DATE US$/EUR 5. PLUS: TOTAL AMOUNT CLAIMED IN THIS APPLICATION NO. + US$/EUR 6. PLUS: TOTAL AMOUNT WITHDRAWN AND NOT YET CLAIMED REASON: + US$/EUR 7. PLUS: AMOUNTS CLAIMED IN PREVIOUS APPLICATIONS NOT YET CREDITED AT DATE OF BANK STATEMENTS APPL,TCATIONNO. AMOUNT SUBTOTAL OF PREVIOUS APPLICATIONS NOT YET CREDITED + US$/EUR 8. MINUS: INTEREST EARNED - US$/EUR 9. TOTAL ADVANCE ACCOUNTED FOR (NO. 4 THROUGH NO. 9) = US$/EUR 10. EXPLANATION OF ANY DIFFERENCE BETWEEN THE TOTALS APPEARING ON LINES 3 AND 9: 11. DATE: SIGNATURE: TITLE: