LAW OF THE KYRGYZ REPUBLIC

of September 13, 2021 No. 118

About modification of some legal acts in connection with giving of special status of Batken Province of the Kyrgyz Republic

Accepted by Jogorku Kenesh of the Kyrgyz Republic on July 29, 2021

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 153:

a) state Item 51 in the following edition:

"51)" preferential settlements" - the settlements determined by the Cabinet of Ministers of the Kyrgyz Republic and/or the administrative and territorial units having special status according to the legislation of the Kyrgyz Republic.";

b) add Article with Item 51-1 of the following content:

"51-1)" preferential border settlements" - the border settlements determined by the Cabinet of Ministers of the Kyrgyz Republic and having particular preferential tax regime.";

Article 159-1 to state 2) in the following edition:

"Article 159-1. The preferential types of industrial activity which are subject to the preferential taxation

1. The Cabinet of Ministers of the Kyrgyz Republic is not more often than once in 5 years approves the list of the preferential types of industrial activity performed in the territory of preferential settlements and subjects to the preferential taxation.

Reapproval of the list of the preferential types of industrial activity which are subject to the preferential taxation is performed based on efficiency analysis of the provided privileges for development of the settlement.

At the same time are included in the list:

1) all types of industrial production based on innovative technologies;

2) easy and food industries;

3) power industry;

4) conversion of agricultural products;

5) assembly production;

6) any is export the oriented production.

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