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LAW OF THE KYRGYZ REPUBLIC

of August 2, 2017 No. 164

About declaring of the income, expenses, obligations and property of the persons replacing or holding the state and municipal positions

(as amended on 03-04-2020)

Accepted by Jogorku Kenesh of the Kyrgyz Republic on June 22, 2017

This Law governs the relations connected with declaring of the income, expenses, obligations and property of the persons replacing or holding the state and municipal positions.

Article 1. Coverage of this Law

Operation of this Law extends on:

1) persons replacing political, special state positions;

2) persons holding managerial state positions;

3) law enforcement officers, diplomatic services and the military personnel, except for the military personnel undergoing compulsory military service, cadets and students of the highest military educational institutions;

4) the persons replacing or holding political and managerial municipal positions;

5) chairman of National Bank of the Kyrgyz Republic and his deputies.

Article 2. The terms and concepts used in this Law

1. Institutes, terms and determinations civil, family and other industries of the legislation of the Kyrgyz Republic, used in this Law, are applied in that value in what they are used in these industries of the legislation if other is not provided by this Law.

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

1) close relatives - the spouse (spouse), minor children; the persons which are dependent on the customs applicant or on complete care, or having the right to content from the customs applicant according to the legislation of the Kyrgyz Republic; full age children, parents, brothers and sisters concerning whom customs applicants incur finance costs regarding covering of expenses on accommodation, education, health care and other necessary expenses;

2) the customs applicant - person obliged to represent according to this Law the declaration containing data on the income, expenses, property and obligations (further - the declaration) belonging to it and also to his close relatives;

3) accounting year - the period from January 1 to December 31 the corresponding year;

4) the period of the current year - the period:

a) from the first in which the customs applicant began to replace or hold the state or municipal position, till December 31 of this year;

b) since January 1 on the last date in which the customs applicant stopped to replace or hold the state or municipal position.

Article 3. Data on property and the obligations which are subject to specifying in the declaration

1. In the declaration the following data on the property which is in the Kyrgyz Republic and beyond its limits and belonging to the customs applicant and his close relatives on the property right are specified:

1) real estate;

2) personal estate:

a) vehicles;

b) the property having cultural value, and the old times objects recognized by those according to the legislation of the Kyrgyz Republic;

c) money in national and foreign currency;

d) securities;

e) cattle and other living creatures;

e) jewelry, precious and semiprecious metals;

g) financial and other property requirements in relation to citizens and the organizations;

h) share of the capital belonging to them in the organizations.

2. If the customs applicant has financial liabilities before citizens and legal entities, in the declaration data on it, including the size of the amounts of obligations also shall be specified.

Article 4. Data on the income and expenses, sources of receipt of the income which is subject to specifying in the declaration

1. In the declaration the income and expenses of the customs applicant and his close relatives for accounting year or the period of the current year in the Kyrgyz Republic and beyond its limits, and also the bases of receipt of the income and the incurred expenses are specified.

2. The income of the customs applicant and his close relatives are the property and the amounts received in national and foreign currency in quality:

1) remunerations for work and other payments equated to it;

2) payments for copyright and remunerations (royalties), received for use of literary works, art and scientific works or for the right to use resulting from any copyright for use or the right to use any know-how, trademark, the device or reproduction, the plan, confidential formula or engineering procedure, programs for computers and the database, the industrial, commercial or scientific equipment or for provision of information of production, technical, organizational, commercial or scientific nature;

3) percent or other types of compensations added for provision of loans;

4) dividends, percent;

5) income (prizes) gained from casino and gamblings;

6) gifts or money payment (cash prizes) won at competitions and tenders and also prizes in lottery;

7) the property (including money) received as gift or financial support;

8) the property (including money) received as inheritance;

9) the insurance payments (including payments for insurance) made by the organization;

10) income gained from business activity;

11) remunerations and other income gained from civil transactions;

12) all types of benefits, grants, pensions and lump sum payments;

13) the income from any other sources which are not stated above.

3. The data specified in Items 5-8 and 11 of part 2 of this Article are subject to declaring if their size (cost) exceeds the 1000-fold size of the settlement indicator established by the legislation of the Kyrgyz Republic.

4. And his close relatives are considered as expenses of the customs applicant the transaction on acquisition by them of the property right or other right to the property specified regarding 1 article 3 of this Law if its cost exceeds the 3000-fold size of the settlement indicator established by the legislation of the Kyrgyz Republic and also sources of receipt of means at the expense of which the specified transaction is made.

5. If in advantage and with the consent of the customs applicant and his close relatives insurance payments are made by citizens and/or legal entities, in the declaration data on it, including the payment amount size also shall be specified.

Article 5. Declaration form, procedure for its filling, terms and method of representation

1. The declaration is submitted the customs applicant no later than April 1 of the year following after accounting year in body of Tax Service of the Kyrgyz Republic for the residence according to its passport data.

The declaration is submitted in electronic form and according to the procedure, established by the tax legislation.

The customs applicant can make changes and/or additions to earlier provided declaration for accounting year no later than June 30 of the year following after accounting year, except for modification and/or amendment in case of detection of the mistakes leading to change of tax amount, in time, established by the Tax code of the Kyrgyz Republic.

1-1. The government of the Kyrgyz Republic has the right to change the term of submission of the declaration in case of force majeure circumstances.

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