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THE CODE OF THE KYRGYZ REPUBLIC ABOUT THE NON-TAX INCOME

of August 10, 2018 No. 90

Accepted by Jogorku Kenesh of the Kyrgyz Republic on June 28, 2018

General part

Section I. General provisions

Chapter 1. General provisions

Article 1. Coverage of this Code

This Code governs the relations:

1) on establishment, enforcement and collection of non-tax income;

2) arising in the course of control of charge and payment of non-tax income;

3) on appeal of decisions of authorized bodies, actions and/or failure to act of their employees.

Article 2. Legislation on non-tax income

1. The legislation on non-tax income - the set of the regulatory legal acts regulating legal relationship on non-tax income, based on the Constitution of the Kyrgyz Republic, which came in the procedure established by the law into force international treaties which participant is the Kyrgyz Republic, this Code and regulatory legal acts adopted according to them.

2. This Code establishes:

1) system of non-tax income;

2) types of non-tax income;

3) procedure for establishment, change and cancellation of non-tax income;

4) the bases of origin, change, execution and the termination of the obligation on payment of non-tax income;

5) the rights and obligations of payers and other participants of the legal relationship arising in case of payment of non-tax income;

6) forms of control of charge and payment of non-tax income;

7) procedure for appeal of decisions of the bodies performing collection of non-tax income, control of their payment and also legality and justification of actions and/or failure to act of their employees.

Article 3. The terms and determinations used in this Code

1. Institutes, terms and determinations civil, family, customs, tax and other industries of the legislation of the Kyrgyz Republic, used in this Code, are applied in that value in what they are used in these industries of the legislation.

2. In this Code the following terms, concepts and their determinations are applied:

1) the administrator of non-tax income - state body or local government body, and also its structural, subordinated division performing one or set of functions on charge, collection, accounting, control of correctness of calculation, completeness and timeliness of payment of non-tax income, and also decision making about return (offsetting) of excessively paid (collected) non-tax income, penalty fee and penalties on them;

2) the chief manager of non-tax income - the state body determined by the legislation, executive body of local self-government having under the authority of administrators of non-tax income, and in case of absence under the authority of administrators is administrator of non-tax income;

3) voluntary transfers - the property donated to the state, budgetary institutions and local budgets from physical persons and legal entities including the sponsor's help;

4) debt on non-tax income - the shortage amount, and also the outstanding amounts of penalty fee and sanctions;

5) property of budgetary institutions - the personal and real estate assigned to budgetary institution on the right of economic maintaining or on the right of operational management;

6) shortage - the amount of non-tax income which is not paid in time, established by the legislation on non-tax income;

7) non-tax income - the charges established by this Code, assignments, payments paid to the income of the government budget, including the cost of the state and municipal services, and not being taxes, customs payments, fees on the national social insurance and official transfers;

8) assignment from profit - the payment type performed from profit and coming to the budget;

9) assignments on development - the type of obligatory payment established by the state on development of certain industry and content of infrastructure of local value;

10) the decision - the substandard act adopted by the administrator, the chief manager of non-tax income or body of Tax Service according to this Code which can be challenged according to the procedure, established by this Code;

11) sanctions - the measures of property impact applied for violation of the provisions established by this Code;

12) collection - the fee levied from the organizations and physical persons which payment is one of conditions of implementation of legally significant actions concerning payers of collection by state bodies, local government bodies, other authorized bodies and officials, including provision of certain rights or issue of permissions (licenses) or payment of which is caused by implementation within the territory in which collection, separate types of business activity is entered;

13) authorized state body - state body on realization of policy for non-tax income.

Article 4. Operation of the legislation on non-tax income

1. The legislation on non-tax income acts on all territory of the Kyrgyz Republic, except for regulatory legal acts of representative bodies of local self-government which act on the corresponding territory.

2. The laws of the Kyrgyz Republic making changes to this Code regarding establishment of new non-tax income, increase in their rates become effective not earlier than 1 date following two calendar months after their official publication.

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