of December 1, 2021 No. 145
About modification of some legal acts of the Kyrgyz Republic (in the laws of the Kyrgyz Republic "About debt restructuring on the added percent, penalty fee, to tax sanctions, penalties on insurance premiums", "About voluntary declaring of property and the income by physical persons")
Accepted by Jogorku Kenesh of the Kyrgyz Republic on October 27, 2021
Bring in the Law of the Kyrgyz Republic "About debt restructuring on the added percent, penalty fee, to tax sanctions, penalties on insurance premiums" (the Erkin Too newspaper of August 18, 2020 No. 65) the following changes:
1) in Article 2:
a) in part 1:
- in Item 1 of the word "July 1, 2021" shall be replaced with words "on July 1, 2022";
- in Item 2 of the word "December 31, 2021" shall be replaced with words "on December 31, 2022";
b) add Article with part of 2-1 following content:
"2-1. Taxpayers have the right to write off debt on percent, penalty fee and to the tax sanctions added on the amounts of the taxes accrued after July 1, 2020 by results of tax audit or provision by taxpayers of the specified reports for tax periods till July 1, 2020 on condition of complete repayment of the main amount of taxes according to the procedure and the terms established by this Article.";
c) in part 7:
- in paragraph one of the word "restructurings can be subject" shall be replaced with words "restructurings in case of complete debt repayment on the main amounts of taxes according to the procedure and the terms established by this Law are subject";
- in the paragraph the second "The tax code of the Kyrgyz Republic" shall be replaced with words words "this Law";
2) in Article 3:
a) in part 1:
- in Item 1 of the word "July 1, 2021" shall be replaced with words "on July 1, 2022";
- in Item 2 of the word "December 31, 2021" shall be replaced with words "on December 31, 2022";
b) add Article with part of 2-1 following content:
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