LAW OF THE KYRGYZ REPUBLIC

of November 21, 2019 No. 130

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

Accepted by Jogorku Kenesh of the Kyrgyz Republic on October 23, 2019

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:

Part 1 of Article 43 to state 1) in the following edition:

"1. The Kyrgyz Republic guarantees protection of the rights and legitimate interests of the taxpayer according to the legislation of the Kyrgyz Republic.";

2) in Item 17 of part 1 of Article 51 of the word "sanctions according to the Code of the Kyrgyz Republic about the administrative responsibility" shall be replaced with words "penalties according to the Code of the Kyrgyz Republic about violations";

3) in paragraph three of part 8 of Article 54 of the word "administrative responsibility" shall be replaced with words "responsibility according to the Code of the Kyrgyz Republic about offenses";

Item 6 of part 5 of Article 83 to state 4) in the following edition:

"6) about cases on violations;";

"The code of the Kyrgyz Republic about the administrative responsibility" shall be replaced with words 5) regarding 3rd Article 87 of the word "The code of the Kyrgyz Republic about violations";

Part 5 of Article 90 to state 6) in the following edition:

"5. Entering by the taxpayer of changes and/or amendments into tax statements is not the basis for application to such taxpayer of tax sanctions, and also died according to the Code of the Kyrgyz Republic about violations, the Code of the Kyrgyz Republic about offenses or the Criminal code of the Kyrgyz Republic.";

7) in Article 106:

a) state part 7 in the following edition:

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