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TAX CODE OF THE KYRGYZ REPUBLIC

of October 17, 2008 No. 230

(The last edition from 29-07-2019)

Accepted by Jogorku Kenesh of the Kyrgyz Republic on October 2, 2008

General part

Section I General provisions

Chapter 1. General provisions

Article 1. The relations regulated by the Tax code of the Kyrgyz Republic

1. The tax code of the Kyrgyz Republic (further - the Code) governs the relations:

1) on establishment, enforcement and collection of taxes in the Kyrgyz Republic;

2) arising in the course of implementation of tax control;

3) on accountability for violation of requirements of this Code;

4) on appeal of decisions of bodies of Tax Service, actions and/or failure to act of their employees.

2. The relations regulated by this Code are tax legal relationship.

3. To the relations on collection of taxes from the goods moved through customs border of the Eurasian Economic Union, the legislation of the Kyrgyz Republic in the sphere of customs affairs is applied in the part which is not settled and not contradicting the tax legislation of the Kyrgyz Republic.

4. Legal relationship in connection with application of the mode of stabilization to conditions on tax payment, including the value added tax, are regulated by the legislation of the Kyrgyz Republic on investments. The stabilization mode set by the legislation of the Kyrgyz Republic on investments is not applied to payment of other indirect taxes.

Article 2. Tax legislation of the Kyrgyz Republic

1. The tax legislation of the Kyrgyz Republic is system of the regulatory legal acts regulating tax legal relationship.

2. The tax legislation of the Kyrgyz Republic consists of the following regulatory legal acts:

1) of this Code;

2) the regulatory legal acts adopted based on of this Code (further in this Code - acts of the tax legislation of the Kyrgyz Republic).

3. This Code establishes:

1) the principles of taxation in the Kyrgyz Republic;

2) system of taxes in the Kyrgyz Republic;

3) types of tax, levied in the Kyrgyz Republic;

4) procedure for enforcement and cancellation of the local taxes;

5) bases of origin, change, termination and procedure for execution of the tax liability;

6) rights and obligations of taxpayers, bodies of Tax Service and other participants of tax legal relationship;

7) forms and methods of tax control;

8) responsibility for violation of the requirements established by the tax legislation of the Kyrgyz Republic;

9) procedure for appeal of decisions of bodies of Tax Service and actions and/or failure to act of their employees.

Article 3. Action of international treaties and other agreements

1. If the international treaty which entered in the procedure established by the law which participant is the Kyrgyz Republic establishes other regulations than provided by the tax legislation of the Kyrgyz Republic, then regulations of such international treaty are applied.

2. If the agreement signed by the Government of the Kyrgyz Republic is ratified by Jogorku Kenesh of the Kyrgyz Republic or signed at the request of Jogorku Kenesh of the Kyrgyz Republic in pursuance of the agreement ratified by Jogorku Kenesh of the Kyrgyz Republic establishes other regulations than provided by the tax legislation of the Kyrgyz Republic, then regulations of this agreement are applied to the tax relations settled by it the agreement.

Article 4. The terms and determinations used in this Code

1. Institutes, terms and determinations civil, family, customs 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 if other is not provided by this Code.

2. In this Code the following terms and determinations are used:

1) "Agent" - the subject performing activities on the basis of civil agreements, including agreements of the order, the commission, transport expedition or the agency agreement.

2) "Property" - the objects relating to property according to the civil legislation of the Kyrgyz Republic and also the property and non-property rights.

3) "Budget" - the government budget of the Kyrgyz Republic.

4) "Bank" - the commercial bank, specialized financial and credit or credit institute or the organization having the license or the certificate of National Bank of the Kyrgyz Republic (further in this Code - NBKR).

5) "Revenue" - the money received or which are subject to obtaining by the taxpayer from sales of goods, works, services according to the established standards and the chosen accounting method.

6) "Subject" - the physical person, the individual entrepreneur, the organization, separate division, permanent organization which are performing economic activity, irrespective of their form of business, type of activity, subordination and pattern of ownership and/or the having taxation objects.

7) "Account" - settlement and other bank account on which are enlisted and from which money of person performing business activity can be spent.

8) "Fixed asset" - property which is fixed asset according to the legislation on financial accounting of the Kyrgyz Republic which cost exceeds 10000 som if other is not provided by this Code.

9) "Tax debt" - the shortage amount, and also outstanding amounts of percent, penalty fee and tax sanctions.

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