of April 18, 2020 No. 44
About modification of some legal acts of the Kyrgyz Republic (in the Tax code of the Kyrgyz Republic, the Code of the Kyrgyz Republic about violations, the Budget code of the Kyrgyz Republic)
Accepted by Jogorku Kenesh of the Kyrgyz Republic on March 18, 2020
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) regarding the 2nd Article 4:
a) declare Item 29 invalid;
b) add part with Items 34-37 of the following content:
"34)" the fiscal software" - the software used for collection, transfer, processing and storage of the tax, customs information reflecting:
a) obligations of the taxpayer on taxes;
b) the personal data of the taxpayer connected with execution of the tax liabilities.
35) "The operator of national system of marking and traceability of the marked goods (further - the Operator of marking)" - the state body and/or the organization with the state ownership ratio determined by the Government of the Kyrgyz Republic and providing according to the legislation of the Kyrgyz Republic and contractual basis of EEU:
a) collection, transfer, processing and storage of information, including with use of the fiscal software;
b) functioning of system of marking and traceability of the marked goods.
The operator of marking for the purpose of execution of the assigned functions according to the legislation of the Kyrgyz Republic and contractual basis of EEU has the right:
- act as the issuer / the national operator (administrator) of marking of goods;
- sign agreements/contracts/agreements with issuers/operators of state members of EEU and other states;
- collect payment for the rendered services, including for issue and generation of codes of marking of goods.
The system of marking and traceability of the marked goods is subject to audit of information security once in three years.
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