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ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of November 22, 2018 No. 551

About approval of the Regulations on procedure for execution of agreements on avoidance (elimination) of double taxation and the prevention of tax avoidance on the income and the capital (property) concluded by the Kyrgyz Republic with foreign states

For the purpose of application of the agreements on avoidance (elimination) of double taxation and prevention of tax avoidance on the income and the capital (property) signed by the Kyrgyz Republic with foreign states according to Articles 3, 182 and 220 Tax codes of the Kyrgyz Republic, articles 31 and 32 of the Law of the Kyrgyz Republic "About international treaties of the Kyrgyz Republic" and articles 10 and 17 of the constitutional Law of the Kyrgyz Republic "About the Government of the Kyrgyz Republic" the Government of the Kyrgyz Republic decides:

1. Approve Regulations on procedure for execution of the agreements on avoidance (elimination) of double taxation and prevention of tax avoidance on the income and the capital (property) signed by the Kyrgyz Republic with foreign states according to appendix.

2. Bring in the Order of the Government of the Kyrgyz Republic "About approval of provisions and the Procedure on administration of taxes" of April 7, 2011 No. 144 the following changes:

- to declare the paragraph of the sixth of Item 1 invalid;

- To declare the regulations on procedure for offsetting of tax amount on profit and the income tax paid in foreign state approved by the above-stated Resolution invalid.

3. Bring in the Order of the Government of the Kyrgyz Republic "About the State Tax Administration under the Government of the Kyrgyz Republic" of February 16, 2012 No. 100 the following change:

to add Item 7 of the Regulations on the State Tax Administration under the Government of the Kyrgyz Republic approved by the above-stated Resolution with the paragraph the fifty fourth the following content:

"-according to the written application of the taxpayer provides the written confirmation of the tax status (residence) of the Kyrgyz Republic;".

4. Bring in the Order of the Government of the Kyrgyz Republic "About questions of the Ministry of Economics of the Kyrgyz Republic" of February 20, 2012 No. 117 the following change:

the twenty first the subitem 1 of Item 7 of the Regulations on the Ministry of Economics of the Kyrgyz Republic approved by the above-stated Resolution to state the paragraph in the following edition:

"-carries out work on provision of written replies to the requests of taxpayers about application of the regulations which came in the procedure established by the law into force of international treaties which participant is the Kyrgyz Republic on avoidance (elimination) of double taxation and prevention of tax avoidance on the income and the capital and also provides according to the written application of citizens confirmation of their tax status (residence) of the Kyrgyz Republic for the purpose of application of the specified international treaties.".

5. Declare invalid the Order of the Government of the Kyrgyz Republic "About approval of the Regulations on procedure for application of agreements (conventions) on avoidance of double taxation and the prevention of tax avoidance on the income and the capital (property) concluded by the Kyrgyz Republic with foreign states" of May 15, 2012 No. 298.

6. To impose control of execution of this Resolution on department of economy and investments of Government office of the Kyrgyz Republic.

7. This Resolution becomes effective after fifteen days from the date of official publication.

Prime Minister of the Kyrgyz Republic

M. Abylgaziyev

Appendix

to the Order of the Government of the Kyrgyz Republic of November 22, 2018 No. 551

Regulations on procedure for execution of the agreements on avoidance (elimination) of double taxation and prevention of tax avoidance on the income and the capital (property) signed by the Kyrgyz Republic with foreign states

Chapter 1. General provisions

1. This Provision determines procedure for execution in the Kyrgyz Republic of agreements on avoidance (elimination) of double taxation and the prevention of tax avoidance on the income and the capital (property) which became effective in the procedure established by the law (further - Tax agreements).

2. Tax agreements belong to international treaties and are subject to execution according to the procedure, provided in Tax agreements and this Provision.

3. The main objectives of Tax agreements are distribution of the rights of the taxation between contracting states, elimination of double taxation of the income or property, protection of resident of one state against the discrimination taxation in other contracting state, non-admission of evasion from the taxation or abuses of provisions of Tax agreements, mutual exchange of information between competent authorities of contracting states for ensuring accomplishment of provisions of Tax agreements.

4. Provisions of the Tax agreements signed by the Kyrgyz Republic with foreign states equally are applied both to residents of the Kyrgyz Republic, and to residents of foreign states with which Tax agreements are signed.

5. The terms used in this Provision are applied in that value in which they are specified in the relevant Tax agreements.

6. For the purpose of application of this provision the Ministry of Economics of the Kyrgyz Republic, authorized tax authority - the State Tax Administration under the Government of the Kyrgyz Republic is recognized the Kyrgyz Republic by competent authority.

7. The principles of Organization for Economic Cooperation and Development (further - OECD) stated in Comments to Standard model of the convention of OECD on avoidance of double taxation of the income and the capital, applied for the purpose of explanation of provisions of Tax agreements have advisory nature.

8. Tax agreements are applied to taxes on the income and the capital taxes, including personal or real estate. Depending on conditions of the applied Tax agreement taxes on the income and the capital taxes the taxes levied from total of income on the total amount of the capital, or from separate elements of the income or the capital, including taxes on the income from alienation of personal and real estate, tax on the salary, the salary and other similar rewards earned in connection with work for hire, the taxes levied from capital surplus amount, and also the property tax of resident of foreign state are recognized if such property is registered in the Kyrgyz Republic in the procedure established by the legislation.

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