LAW OF THE KYRGYZ REPUBLIC

of August 4, 2018 No. 86

About introduction of amendments to the Tax Code of the Kyrgyz Republic

Accepted by Jogorku Kenesh of the Kyrgyz Republic on June 27, 2018

Article 1.

Bring in the Tax code of the Kyrgyz Republic (Sheets of Jogorku Kenesh of the Kyrgyz Republic, 2008, No. 8, the Art. 922) the following changes:

1) in Article 109:

a) the offer first of part 1 to state in the following edition: "In the territory of the Kyrgyz Republic cash calculations with the population, small business entities and subjects paying the taxes on the basis of the tax contract performed in case of trading activities or performance of works and rendering services by means of cash and electronic money, payment cash cards and checks are made with obligatory application of KKM and issue of the control check in paper and/or electronic type.";

b) state part 2 in the following edition:

"2. Subjects have the right to use in case of cash calculations with KKM population, being technical (hardware-software) tool with fiscal memory, virtual cash register (further - virtual KKM).";

c) in Item 1 of part 3:

Item after the words "other body" to add with the words "determined by the Government of the Kyrgyz Republic";

shall be replaced with words the words "in encrypted form;" "(further - OFD) in encrypted form.";

add Item with the paragraph the second the following content:

"Lack of data transmission, the specified in this Item, more than 24 hours is equated to defect of KKM;";

d) regarding 4 words "the electronic identifier issued by subordinate certification center" shall be replaced with words "the qualified digital signature issued by accredited certification center";

e) in part 5:

state Item 6 in the following edition:

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