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

of August 10, 2018 No. 90

(as amended on 11-04-2020)

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.

3. The government of the Kyrgyz Republic in case of force majeure circumstances has the right to make for certain term the decision on the bases of origin, change, execution and termination of the obligation on payment of non-tax income, and also on non-use of sanctions and penalty fee for untimely obligation fulfillment on non-tax income.

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.

3. The regulatory legal acts of the Kyrgyz Republic establishing the new non-tax income increasing the sizes of rates establishing or aggravating responsibility for the offenses establishing new obligations of the participant of the legal relationship arising in case of payment of non-tax income have no retroactive force.

Article 5. Ratio of regulatory legal acts

1. Acts of the legislation on non-tax income and other regulatory legal acts shall not contradict this Code.

2. In case of introduction of amendments or amendments to the legislation on non-tax income the investor, and also the invested company, the stabilization having the right to application of the mode according to the legislation on investments, within 10 years from the date of agreement signature about stabilization have option of conditions on payment of non-tax payments, optimum for them, except for payments of products, the works and services realized by budget institutions.

Chapter 2. System of non-tax income

Article 6. General terms of establishment of non-tax income

If other is not provided by this Code, the non-tax income is considered established only in that case when this Code determines the following elements of taxation:

1) subject;

2) rate or size of non-tax income, or cost of the state and municipal services;

3) payment procedure.

Article 7. Subject

Subject (further - the payer) is the physical person or legal entity to which the obligation on payment of non-tax income, except bodies of the national social insurance and provision of pensions is assigned.

Article 8. Rate, size of non-tax income or cost of the state and municipal services

1. Rates or the size of non-tax income are installed separately by each type of non-tax income as a percentage or in settlement indicators, or in the fixed sum of money.

2. The cost of the state and municipal services is determined according to the legislation of the Kyrgyz Republic on the state and municipal services.

Article 9. Procedure for calculation of non-tax income

The payer, the administrator or the chief manager independently estimates the amount of non-tax income taking into account the provided privileges and releases according to this Code.

Article 10. Payment due dates of non-tax income

1. Payment due dates of non-tax income are installed in relation to each type of non-tax income separately according to requirements of this Code.

2. Violation of payment due dates of non-tax income is the basis for involvement of the payer to responsibility, the stipulated by the legislation Kyrgyz Republic about violations.

Article 11. Payment procedure of non-tax income

1. Non-tax income is paid:

1) all amount or in parts;

2) directly the payer or from his name;

3) in cash or non-cash cash form.

2. The payment procedure of non-tax income is installed in relation to each type of non-tax income separately.

Section II. The rights and obligations of participants of the legal relationship arising in case of payment of non-tax income

Chapter 3. Payer of non-tax income

Article 12. Participants of the legal relationship arising in case of payment of non-tax income

Participants of the legal relationship arising in case of payment of non-tax income are:

1) the subject recognized by the payer of non-tax income according to this Code;

2) chief managers of non-tax income;

3) administrators of non-tax income;

4) bodies of Tax Service;

5) the representative of the payer of non-tax income - person who has the right in accordance with the established procedure to act on behalf of the payer in case of administration and collection in the relevant budget of non-tax income;

6) other persons whose rights and obligations in the sphere of the legal relationship arising in case of payment of non-tax income are regulated by this Code.

Article 13. Rights of the payer of non-tax income

1. The payer of non-tax income has the right:

1) to demand compliance with law of the Kyrgyz Republic about non-tax income from persons to whom the obligation is assigned to perform charge, collection and payment in the budget of non-tax income according to this Code;

2) to act in legal relationship personally or through the representative;

3) on return of excessively paid, and also excessively collected amount of non-tax income;

4) to use privileges and releases in the presence of the bases and according to the procedure, the established legislation of the Kyrgyz Republic on non-tax income;

5) to appeal the decision, actions or failure to act of persons, representatives to perform charge, collection and payment in the relevant budget of non-tax income according to this Code;

6) on compensation of the damage caused by illegal decision of persons, representatives to perform charge, collection and payment in the relevant budget of non-tax income according to the legislation of the Kyrgyz Republic.

2. The payer has also other rights established by the legislation of the Kyrgyz Republic on non-tax income.

Article 14. Obligations of the payer of non-tax income

1. The payer shall:

1) in accordance with the established procedure to fulfill the obligation on payment of non-tax income;

2) to provide explanations, information and documents in cases and according to the procedure, established by this Code;

3) to follow legal instruction of persons to whom the obligation is assigned to perform charge, collection and control of payment in the budget of non-tax income, about elimination of consequences of offenses or about cancellation or failure to act which lead to making of offense;

4) not to interfere with legal activities of persons, representatives to perform charge, collection and control of payment in the budget of non-tax income, in case of execution of service duties by them based on of this Code;

5) to ensure safety of the documents confirming payment of non-tax income on assignments on development and content of infrastructure of local value and to collection for garbage removal of settlements within 6 years;

6) to record and provide the reporting under non-tax income.

2. The payer carries out other obligations established by the regulatory legal acts regulating non-tax income.

3. The payer shall timely and in complete size to pay non-tax income. In case of violation of requirements for payment of non-tax income the payer bears responsibility according to the legislation of the Kyrgyz Republic.

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