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TAX CODE OF THE KYRGYZ REPUBLIC

of January 18, 2022 No. 3

(as amended on 03-04-2023)

Accepted by Jogorku Kenesh of the Kyrgyz Republic on December 22, 2021

General part

Section I. General provisions

Chapter 1. General provisions

Article 1. The relations regulated by the Tax code of the Kyrgyz Republic

1. The tax code of the Kyrgyz Republic (further - the Code) governs the relations:

1) on establishment, enforcement and collection of taxes in the Kyrgyz Republic;

2) arising in the course of implementation of tax control;

3) on calculation and payment of the amount of the taxes which are subject to payment in the budget;

4) on collection of the amount of tax debt;

5) on accountability for violation of requirements of this Code;

6) on appeal of decisions of bodies of Tax Service, actions and/or failure to act of their officials;

7) on efficiency evaluation of tax benefits.

For the purpose of of this Code implementation of functions of the bodies of Tax Service connected with realization of the relations provided by this part is recognized tax administration.

2. This Code also establishes legal status of bodies of Tax Service and their officials.

3. To the relations on collection of taxes from the goods moved through customs border of the Eurasian Economic Union (further - EEU), the legislation of the Kyrgyz Republic in the sphere of customs affairs is applied in the part which is not settled and not contradicting the tax legislation of the Kyrgyz Republic.

4. Legal relationship in connection with application of the mode of stabilization to conditions on tax payment, including the value added tax (further - the VAT), are regulated by the legislation of the Kyrgyz Republic on investments. The stabilization mode set by the legislation of the Kyrgyz Republic on investments is not applied to payment of other indirect taxes.

5. The relations connected with collection, control of insurance premiums on the national social insurance, non-tax income which administration is performed by bodies of Tax Service according to the legislation of the Kyrgyz Republic on the national social insurance and about non-tax income, involvement of payers of insurance premiums and non-tax income to responsibility for violation of the legislation of the Kyrgyz Republic on the national social insurance and non-tax income are regulated by the tax legislation of the Kyrgyz Republic in the part which is not settled and not contradicting the legislation on the national social insurance and about non-tax income.

6. The relations regulated by this Code are tax legal relationship.

7. The relations specified:

1) in Items 1, of 2, 5-7 parts of 1 this Article, are recognized arising from administrative legal relationship;

2) in Items 3 and 4 of part of 1 this Article, are recognized arising from civil legal relationship.

Article 2. Tax legislation of the Kyrgyz Republic

1. The tax legislation of the Kyrgyz Republic is system of the regulatory legal acts regulating tax legal relationship.

2. The tax legislation of the Kyrgyz Republic consists of the following regulatory legal acts:

1) this Code;

2) the regulatory legal acts adopted based on of this Code (further - acts of the tax legislation of the Kyrgyz Republic).

3. This Code establishes:

1) the principles of taxation in the Kyrgyz Republic;

2) system of taxes in the Kyrgyz Republic;

3) types of tax, levied in the Kyrgyz Republic;

4) procedure for enforcement and cancellation of the local taxes;

5) bases of origin, change, termination and procedure for execution of the tax liability;

6) rights and obligations of taxpayers, bodies of Tax Service and other participants of tax legal relationship;

7) forms and methods of tax control;

8) responsibility for violation of the requirements established by the tax legislation of the Kyrgyz Republic;

9) procedure for appeal of decisions of bodies of Tax Service, actions (failure to act) of bodies of Tax Service and/or their officials.

Article 3. Action of international treaties and other agreements

1. If the international treaty which became effective according to the legislation of the Kyrgyz Republic establishes other principles and regulations than provided by the tax legislation of the Kyrgyz Republic, then regulations of such international treaty are applied.

2. If the agreement signed by the Government of the Kyrgyz Republic or the Cabinet of Ministers of the Kyrgyz Republic (further - the Cabinet of Ministers), is ratified by Jogorku Kenesh of the Kyrgyz Republic (further - Jogorku Kenesh) or the agreement is signed at the request of Jogorku Kenesh in pursuance of the agreement ratified by Jogorku Kenesh or if such agreement signed at the request of Jogorku Kenesh in subsequent is changed by the Cabinet of Ministers for the purpose of continuation of its execution, establishes other regulations than provided by the tax legislation of the Kyrgyz Republic, then regulations of this agreement are applied to the tax relations settled by it the agreement.

3. If the investment agreement signed by the Cabinet of Ministers establishes rates of taxes within the rates provided by the tax legislation of the Kyrgyz Republic, and also other regulations which are not provided by the tax legislation of the Kyrgyz Republic, except for introductions of new taxes, then regulations of this agreement are applied to the tax relations settled by it the agreement.

Article 4. The terms and determinations used in this Code

1. Institutes, terms and determinations civil, family, customs and other industries of the legislation of the Kyrgyz Republic, used in this Code, are applied in that value in what they are used in these industries of the legislation if other is not provided by this Code.

2. In this Code the following terms and determinations are used:

1) the agent - the subject performing activities on the basis of civil agreements, including agreements of the order, the commission, transport expedition or the agency agreement;

2) administration - actions of bodies of tax and customs services for ensuring execution of regulations of this Code;

3) bank - the commercial bank, specialized financial and credit or credit institute or the organization having the license or the certificate of National Bank of the Kyrgyz Republic (further - National Bank);

4) close relatives - the persons consisting in the marriage relations according to the family legislation of the Kyrgyz Republic, adoptive parents and adopted guardians and/or custodians, and also parents, children, full and not full brothers and sisters, grandfathers, grandmothers, grandsons;

5) the budget - the government budget of the Kyrgyz Republic;

6) temporary import / commodity exportation - import/export from/in state members of EEU:

a) goods for demonstration at exhibitions, fairs;

b) leased fixed assets;

c) goods for repair, including warranty repair;

d) goods for conducting military exercises;

e) fixed assets for approbation, on condition of their subsequent import / export in steady-state condition and possibility of ensuring their identification when importing/export;

7) ceased to be valid;

8) revenue - the money received or which are subject to obtaining by the taxpayer from sales of goods, works, services (including on barter transactions).

For the agent proceeds from sales of goods, works or services is the agency fee;

9) the state automated information system of marking of goods (further - GAIS "Marking of Goods") - the information system of authorized tax authority performing generation of the codes of marking, collection, processing, storage, provision and distribution of information on turnover of goods which are subject to obligatory marking by means of identification, ensuring access to it, and also used in other purposes provided by the tax legislation of the Kyrgyz Republic and the right EEU;

10) activities on systematic basis - sales activity of identical and/or uniform goods if within calendar year more than two commodity units, and also performance of works and rendering services on paid basis are realized;

11) commodity import - import:

a) the foreign goods placed under customs procedure of release for internal consumption on customs area of EEU in the Kyrgyz Republic;

b) the goods of EEU placed under customs procedure of reimport:

- on customs area of EEU in the Kyrgyz Republic;

- from the territories of free economic zones and free warehouses of the Kyrgyz Republic on the territory of the Kyrgyz Republic;

c) goods of EEU on the territory of the Kyrgyz Republic from the territory of other state member of EEU:

- acquired in property;

- received in use under the agreement of finance lease;

- being raw materials supplied by the customer conversion products;

d) foreign goods from the territories of free economic zones, free warehouses and customs warehouses of the Kyrgyz Republic on the territory of the Kyrgyz Republic;

e) raw materials supplied by the customer on the territory of the Kyrgyz Republic from the territory of other state member of EEU for conversion in the territory of the Kyrgyz Republic if from the date of import of raw materials there passed more than 24 months and products of conversion were not exported out of limits of the Kyrgyz Republic;

12) property - the objects relating to property according to the civil legislation of the Kyrgyz Republic;

13) tax ID number (further - INN) the taxpayer - unique digital code on the basis of which registration and tax accounting of taxpayers of the Kyrgyz Republic are performed;

14) individual labor activity - the activities of physical person performed independently and without attraction of wage labor in scientific, pedagogical (teaching), creative spheres, and also in other spheres determined by the Cabinet of Ministers;

15) Islamic financing - activities of bank and/or leasing company according to the Islamic principles of banking and financing established by the civil legislation of the Kyrgyz Republic and regulatory legal acts of the Kyrgyz Republic;

16) personal account of the taxpayer - the instrument of tax control for the purpose of accounting of the charges and receipts connected with execution of the tax liability of the taxpayer;

17) marking of goods - drawing/attachment on goods or its packaging of means of identification according to requirements of the legislation of the Kyrgyz Republic and/or the legislation of EEU.

For the purpose of this Item means of identification the unique sequence of symbols in machine-readable form presented in the form of bar or other code or which is written down on radio-frequency tag, or provided with use of other means or technology of automatic identification, comprising information is recognized.

Means of marking of goods the excise duty brand containing information according to requirements of the tax legislation of the Kyrgyz Republic and/or the legislation of EEU can be recognized.

The inventory, subject to marking for the purpose of the taxation, introduction term, procedure for marking of goods affirm the Cabinet of Ministers. The format and structure of information which shall contain in means of identification and rules of marking of goods of separate goods affirm authorized tax authority according to procedure for marking of goods;

18) the minimum level of reference prices - the price of the goods imported on the territory of the Kyrgyz Republic and made in the territory of the Kyrgyz Republic, established in the cases and procedure determined by this Code;

19) tax debt - the shortage amount, and also outstanding amounts of percent, penalty fee and tax sanctions;

20) the tax debt recognized by the taxpayer - the outstanding amount of tax debt added on the basis:

a) tax statements of the taxpayer;

b) decisions of body of Tax Service which the taxpayer studied both which did not challenge and which term of contest expired;

c) decisions of body of Tax Service concerning which there is judgment which took legal effect;

d) decisions of body of Tax Service to which the preferential mode of execution of the tax liability is applied;

21) tax benefit - the exemption of tax or its part provided by this Code;

22) tax statements on indirect taxes - tax statements on the VATes and the excise tax levied in case of commodity import on the territory of the Kyrgyz Republic from the territories of state members of EEU;

23) tax authorities - territorial and/or functional subdivisions of authorized tax authority;

24) invalid the invoice - the invoice which number is nullified in the cases and procedure established by the Cabinet of Ministers;

25) shortage - the tax amount and/or insurance premiums which is not paid in time, established by the tax legislation of the Kyrgyz Republic and/or the legislation on the national social insurance;

26) turnover of goods - import/commodity importation on the territory of the Kyrgyz Republic, commodity export from the territory of the Kyrgyz Republic, production, storage, movement and/or sales of goods in the territory of the Kyrgyz Republic;

27) 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 Cabinet of Ministers;

28) the operator of fiscal data (further - OFD) - the organization providing technical process of collection and data transmission only to protected authorized tax authority or the Operator of marking;

29) fixed asset - property which is fixed asset according to the legislation on financial accounting of the Kyrgyz Republic;

30) the principal - the subject performing activities on the basis of civil agreements, including agreements of the order, the commission, the agency agreement;

31) program and analytical means - software solution by means of which the analysis and control of data of the taxpayer is carried out;

32) interest income - the income from debt requirements of any kind, including the income on the credits, bonds, securities, bills and other types of requirements, including income gained under the agreement of finance lease and agreements on Islamic financing;

33) interest expense - expense on debt obligations of any kind, including expense on bonds, Islamic securities, bills of exchange and other obligation types, including the expense made under the agreement of finance lease and agreements on Islamic financing;

34) calculations with the population - settlings with the physical person who is not the individual entrepreneur for the goods acquired by it, works and services for private and/or family consumption;

35) realization of virtual asset - exchange of virtual asset for national or foreign currency. Exchange of one virtual asset for other virtual asset is not recognized its realization;

36) the decision of body of Tax Service - the substandard act adopted by body of Tax Service according to this Code which can be challenged in authorized tax authority or court if other is not provided by this Code;

37) the subject - the physical person, the individual entrepreneur, the organization, public institution, separate division which are performing economic activity, irrespective of their form of business, type of activity, subordination and patterns of ownership, and/or the having taxation objects;

38) the account - settlement and other bank account on which are enlisted and from which money of person performing business activity can be spent;

39) trading activity - the activities including performed by means of electronic trading, for sales of goods, acquired for the purpose of the subsequent realization;

40) authorized state body - the state body of the Kyrgyz Republic having functions and powers on regulation of tax legal relationship, carrying out tax and customs policy;

41) authorized tax authority - the central state body of Tax Service of the Kyrgyz Republic;

42) the member of the organization - subject which by constituent documents of the organization is granted the liability and/or corporeal rights concerning this organization;

43) the fiscal software - the software applied by the taxpayer to collection, processing, storage and the information transfer used for determination of the obligation of the taxpayer on taxes and other obligatory payments;

44) export of works and services - delivery of the works and services executed and rendered by the taxpayer if the place of delivery of works and services according to this Code is outside the territory of the Kyrgyz Republic;

45) commodity export - export of implementable goods from the territory of the Kyrgyz Republic on the territory of state member of EEU or out of limits of customs area of EEU;

46) gambling activities - the activities connected with the organization, carrying out gamblings and provision of possibility of access to them to casino on gaming machines, computer simulators, in interactive institutions, electronic (virtual) casino, bookmaker offices, totalizators, irrespective of the location of the server;

47) collection point for rates (cash desk) - the isolated workplace of the employee of bookmaker office or totalizator equipped with necessary electronic computer facilities and means of communication and intended for acceptance of rates and payment of prizes.

Article 5. Principles of the tax legislation of the Kyrgyz Republic

1. The principles of the tax legislation of the Kyrgyz Republic are determined by this Code.

2. The tax legislation of the Kyrgyz Republic is based on the principles:

1) legality of the taxation;

2) obligation of the taxation;

3) unities of the taxation system;

4) publicity of the tax legislation;

5) justice of the taxation;

6) presumptions of conscientiousness of the taxpayer;

7) legitimacy presumptions;

8) definiteness of the taxation;

9) efficiency of tax benefits.

3. Regulations of the tax legislation cannot contradict the principles established by this Code.

4. The right of establishment of taxes belongs to Jogorku Kenesh.

Taxes are established or cancelled by exclusively this Code.

The decision on write-off of tax debt of subjects is made by the separate law.

5. The local taxes, within the powers conferred to the local kenesh by this Code become effective regulatory legal acts of local keneshes.

6. It is forbidden to include in the legislation which is not the tax legislation of the Kyrgyz Republic, the regulations regulating tax legal relationship except the cases provided by this Code.

7. Lack of the regulations necessary for regulation of tax legal relationship cannot be used against the taxpayer, the tax representative.

Article 6. Principle of legality of the taxation

To anybody the obligation cannot be assigned to pay the tax which is not provided by this Code and also the fee or payment having the tax signs established by this Code, or established or enacted in other procedure than it is determined by this Code.

Article 7. Principle of obligation of the taxation

Everyone shall pay taxes according to the procedure and the cases provided by this Code.

All participants of tax legal relationship shall observe the tax legislation of the Kyrgyz Republic.

Article 8. Principle of unity of the taxation system

The taxation system of the Kyrgyz Republic is single in all territory of the Kyrgyz Republic.

Article 9. Principle of publicity of the tax legislation of the Kyrgyz Republic

The regulatory legal acts regulating tax legal relationship are subject to obligatory publication according to the procedure, stipulated by the legislation the Kyrgyz Republic.

Article 10. Taxation concept of justice

1. The taxation in the Kyrgyz Republic is general.

2. Provision of tax benefits of individual nature is forbidden if other is not provided in Article 3 of this Code.

3. Taxes cannot have discrimination nature and be applied proceeding from gender, social, racial, national, religious criteria.

Article 11. Principle of presumption of conscientiousness

The taxpayer and the tax representative are recognized acting honesty until this fact is confuted based on documentary confirmed data according to the requirements established by the tax legislation of the Kyrgyz Republic.

Article 12. Principle of presumption of legitimacy

1. In case of tax legal relationship the taxpayer or the tax representative are recognized acting or idle legally in all cases, except cases when such action or failure to act is forbidden by the tax legislation of the Kyrgyz Republic, in case of simultaneous observance of the following conditions:

1) action or failure to act does not contradict the principles established by the tax legislation of the Kyrgyz Republic; and

2) action or failure to act does not interfere with proper execution of the tax liability.

2. The authorized state body, bodies of Tax Service, customs authorities, and also local government bodies are recognized acting legally in case of tax legal relationship if their actions are provided by the tax legislation of the Kyrgyz Republic.

The bodies provided by this part are forbidden to perform the actions which are not provided by the tax legislation of the Kyrgyz Republic.

Article 13. Principle of definiteness of the taxation

1. The taxation shall be certain.

Definiteness of the taxation means possibility of establishment in the tax legislation of the Kyrgyz Republic of all bases and procedure for origin, execution and termination of the tax liability.

2. In case of establishment of taxes all elements of the taxation shall be determined by each of taxes, except for the taxes provided by Sections XI and XIV   of this Code.

Article 14. Principle of efficiency of tax benefits

1. Tax benefits shall be directed to goal achievement, provided by this Article.

2. Tax benefits are provided for the purpose of:

1) stimulations of sustainable development of economy of the Kyrgyz Republic;

2) investment attraction and financing to priority sectors of economy for sustainable development;

3) achievements of the main priorities of the National strategy of development for the country;

4) social support of the population;

5) encouragement socially useful, including charitable, activities.

3. The individual entrepreneur and the organization applying tax benefit shall provide information for efficiency evaluation of tax benefit according to the procedure, established by this Code.

Article 15. Action of the tax legislation of the Kyrgyz Republic in space, in time and around persons

1. The tax legislation of the Kyrgyz Republic acts on all territory of the Kyrgyz Republic, except for regulatory legal acts of local keneshes which act on the corresponding territory.

2. Introduction of amendments to this Code is made no more once a year, they become effective since January first of the next calendar year, except as specified emergence of force majeure circumstances, elimination of contradictions or lack of the regulations necessary for regulation of tax legal relationship on which the decision according to part 4 of article 17 of this Code is made.

The modification provided by this part is performed by forming of single regulatory legal act according to the procedure, established by Regulations of Jogorku Kenesh.

3. The tax legislation of the Kyrgyz Republic can have retroactive force if it is directly provided by regulatory legal act about modification, which:

1) is cancelled by tax;

2) is reduced by the tax rate size;

Exempts 3) from obligation of the participant of tax legal relationship;

Exempts 4) from liability or mitigates responsibility for violation of requirements of the tax legislation of the Kyrgyz Republic;

5) establishes additional guarantees of protection of the rights of the participant of tax legal relationship;

6) is improved otherwise by provision of the participant of tax legal relationship.

4. The regulatory legal acts of the Kyrgyz Republic establishing the new taxes increasing the sizes of rates of taxes establishing or aggravating responsibility for the tax offenses establishing the new tax liabilities of the participant of tax legal relationship have no retroactive force.

Article 16. Action of the tax legislation of the Kyrgyz Republic in time in some cases

1. Submission of tax statements for tax period, and also adjustment of tax statements are performed based on the tax legislation existing during the period for which these tax statements were provided or it shall be provided to tax authority.

2. The charge of the tax liabilities made by the official of body of Tax Service as a result of tax audit is performed according to the tax legislation existing during the checked period.

3. The decision on responsibility of the taxpayer for making of the offenses provided by Chapter 19 of this Code is accepted by body of Tax Service according to the tax legislation existing for decision date.

Article 17. Ratio of regulatory legal acts

1. Acts of the tax legislation of the Kyrgyz Republic and other regulatory legal acts of the Kyrgyz Republic shall not contradict this Code.

2. In the presence of contradiction between this Code, acts of the tax legislation and other regulatory legal acts of the Kyrgyz Republic the regulations established by this Code are applied to regulation of tax legal relationship.

3. In case of availability of contradictions between regulations of this Code or lack of the regulations necessary for regulation of tax legal relationship, bodies of Tax Service and customs authorities, judicial and/or extrajudicial authorities for consideration of tax disputes make the decision for benefit of the taxpayer. For the purpose of this part contradictions between regulations of this Code are understood as availability of two or several regulations established by this Code, contradicting each other in sense and content.

4. Voided.

5. The regulatory legal act is recognized not corresponding to this Code in the presence of one of the following circumstances:

1) the act is adopted by the body which does not have the right to adopt acts of this sort according to this Code or accepted with violation of the procedure established by the legislation of the Kyrgyz Republic;

The act cancels 2) or limits the rights or powers of the participant of tax legal relationship established by this Code;

The act enters 3), changes or cancels the content of obligations determined by this Code, the bases, conditions, the sequence or operations procedure of the participant of tax legal relationship;

4) the act forbids the actions permitted or ordered by this Code;

The act resolves 5) or allows the actions forbidden by this Code;

6) the act changes contents of the terms and determinations established in this Code or uses terms and determinations in other value, than they are used in this Code.

6. The body which adopted the regulatory legal act which is not corresponding to this Code shall eliminate such discrepancy.

Article 18. Procedure for calculation of the terms established by the tax legislation of the Kyrgyz Republic

1. The term established by the tax legislation of the Kyrgyz Republic is determined calendar date or the expiration of period of time which is estimated for years, months or days. Term can be determined also by specifying on event which shall come inevitably.

2. The current of any term provided by the tax legislation of the Kyrgyz Republic begins next day after approach of the corresponding date, the expiration of period of time or event.

In case of specifying in the tax legislation of the Kyrgyz Republic of term which expires before the date established by this Code the current of any term begins next day after approach of this date.

3. The term estimated for years expires in the corresponding month and number of the last year of term. At the same time the period of time consisting of 12 calendar months following in a row is year.

Calendar year the period of time which is beginning on January 1 years and coming to an end on December 31 this year is.

4. The term estimated for months expires in the corresponding number of the last month of term. At the same time calendar month is recognized month.

5. In case the termination of the terms estimated for years or months falls on month in which there is no corresponding number, term expires in the last day of this month.

6. In cases when the last day of term falls on non-working day, the working day following it is considered day of the termination of term.

7. If other is not established by this part, action for which making the fixed term, is carried out before the termination of working hours of the last day of term.

In case of submission of tax statements in the form of the electronic document, the action provided by this part is made before the termination of the last day of term.

Article 19. Participants of tax legal relationship

Participants of tax legal relationship are:

1) the subject recognized by the taxpayer according to this Code;

2) the subject recognized by the tax representative according to this Code;

3) authorized state body;

4) bodies of Tax Service, customs authorities;

5) local government bodies;

6) other persons whose rights and obligations in the sphere of tax legal relationship are regulated by this Code.

Article 20. Documents on application of regulations of the tax legislation of the Kyrgyz Republic

1. According to the procedure, stipulated by the legislation, regulating activities of Jogorku Kenesh of the Kyrgyz Republic, the Jogorku Kenesh gives official interpretation of this Code in case of detection of inaccuracies, discrepancies or discrepancies in practice of its application and/or in other cases, and also takes measures for their elimination.

2. The authorized state body shall provide within 30 calendar days written explanations on requests about application of the regulations of the tax legislation of the Kyrgyz Republic necessary for regulation of tax legal relationship.

In cases if consideration of request requires conducting special check (examination), reclamation of the additional materials or taking measures directed to determination of taxable basis, the term of consideration of request can be prolonged, but no more than for 30 calendar days. The decision on it is made by the head or the deputy manager of authorized state body and told the applicant.

3. Explanations of authorized state body on application of the tax legislation are obligatory for execution by bodies of Tax Service and are considered by law enforcement and judicial authorities as the written proof by consideration of tax disputes and carrying out legal proceedings.

4. Bodies of Tax Service shall provide written answers on requests of the taxpayer on procedure and procedures of execution of the tax liability in the terms provided in part 2 of this Article.

5. The Cabinet of Ministers publishes regulatory legal acts on application of the tax legislation of the Kyrgyz Republic which are obligatory for application in cases when they are accepted for the purpose of realization of the powers provided by this Code.

6. The documents published according to part 5 of this Article are brought to the general attention by reproduction of the text of documents in the printing and electronic edition determined by the Cabinet of Ministers and also on the open information website of authorized state body and/or authorized tax authority.

Article 21. Concept of tax

The tax is understood as the obligatory, individually non-paid money payment levied from the taxpayer according to the tax legislation of the Kyrgyz Republic.

Article 22. Indirect taxes

Indirect taxes are taxes on the goods, works and services established in the form of price increment or to rate, which are directly not connected with the income or property of the taxpayer such as VAT, excise tax and sales tax.

Article 23. Economic activity

1. Economic activity is business and other activity.

2. For the purpose of of this Code economic activity of the subject is recognized entrepreneurial if it is performed on systematic basis.

3. The following types of activity are recognized for the purpose of of this Code other activities:

1) implementation of activities according to the labor law of the Kyrgyz Republic;

2) investment of money in banks;

3) acquisition, transfer or security sale, shares of physical person or legal entity in the authorized capital;

4) receipt of any payments according to share of physical person or legal entity in the authorized capital;

5) receipt of penalties, penalty, compensation of moral harm;

6) receipt of insurance sum (compensation) according to insurance contracts;

7) other activities which are not business activity.

Article 24. Physical person

1. Physical person is the citizen of the Kyrgyz Republic, the foreign citizen and the stateless person.

2. Physical resident person is any physical person which is in the territory of the Kyrgyz Republic within 183 and more days during any period consisting of 12 months following in a row and which are coming to the end in the current tax period or in public service of the Kyrgyz Republic abroad.

3. Physical nonresident person is the physical person which is not recognized physical resident person according to this Article.

Article 25. Organization

For the purposes of of this Code as the organization it is understood:

1) the legal entity created according to the civil legislation of the Kyrgyz Republic (further - the domestic organization);

2) corporation, the company, firm, fund, organization or other education created according to the legislation of the country of organization or the international organization (further - the foreign organization).

The international organization is the subject of international law created based on the international treaty or the agreement.

Article 26. Individual entrepreneur

The individual entrepreneur is understood as the physical person performing business activity without formation of the organization in the territory of the Kyrgyz Republic including activities of peasant farm to which fulfillment of duties is assigned, established by this Code.

The individual entrepreneur the physical person performing individual labor activity according to requirements of this Code is not recognized.

Article 27. The physical person performing individual labor activity

The physical person performing scientific, pedagogical (teaching), creative and other activities on the basis of the patent without attraction of wage labor, is person who is engaged in individual labor activity.

The list of the types of activity provided by this Article is determined by the Cabinet of Ministers.

Article 28. Permanent organization of the foreign organization in the Kyrgyz Republic

1. The permanent organization means the permanent place of activities with involvement of personnel on permanent basis through which business activity of the foreign organization is fully or partially performed (further - the nonresident) in the territory of the Kyrgyz Republic.

2. The concept "Permanent Organization", in particular, includes:

1) management place;

2) department;

3) office;

4) factory;

5) workshop;

6) mine, oil or gas well, pit or any other place of production of natural resources;

7) parcel of land;

8) the building site or construction, assembly, either assembly object, or the services connected with observation of accomplishment of the corresponding works if only such platform or object exist within 183 and more calendar days or such services are rendered within 183 and more calendar days during any 12-month period;

9) the installation or construction used for investigation of natural resources or the services connected with observation of accomplishment of these works or the drilling rig or the vessel used for investigation of natural resources if only such use lasts for 183 and more calendar days or such services are rendered within 183 and more calendar days during any 12-month period;

10) rendering services, including consulting services by the nonresident through the personnel hired by this nonresident if the personnel perform such activities in the territory of the Kyrgyz Republic within 183 and more calendar days during any 12-month period;

11) implementation of business activity in the Kyrgyz Republic through the dependent agent.

For the purposes of this Article the dependent agent the organization or physical person which corresponds to at the same time following conditions is recognized:

a) authorized based on contractual relations to represent the interests of the foreign organization in the Kyrgyz Republic, to be effective and/or make from name and at the expense of such organization certain legal acts, including to sign the services agreement, to transfer the ownership or uses of property, belonging to such organization;

b) the amount of remuneration received from the foreign organization exceeds 75 percent from its revenue for tax period on the income tax;

c) activities are not limited to the types of activity listed in Item 6 of part 3 of this Article;

12) realization of the goods by the foreign organization in the Kyrgyz Republic including received as a result of conversion in the territory of the Kyrgyz Republic;

13) rendering services electronically on the basis of use of the domain name or the IP address registered in the Kyrgyz Republic.

3. The concept "Permanent Organization" does not include:

1) use of constructions only for the purpose of storage, demonstrations or the goods deliveries belonging to the nonresident;

2) content of inventories of the goods belonging to the nonresident is exclusive for the purpose of storage, demonstration or delivery;

3) content of inventories of the goods belonging to the nonresident is exclusive for the purpose of conversion by other organization or physical person;

4) content of the permanent place of activities is exclusive for the purpose of purchase of goods or information collection for the nonresident;

5) content of the permanent place of activities is exclusive for the purpose of implementation for the nonresident of any other activities of preparatory or auxiliary nature;

6) content of the permanent place of activities only for implementation of any combination of the types of activity listed in Items 1-5 of this part provided that the cumulative activities of the permanent place of activities resulting from such combination have preparatory or auxiliary nature;

7) implementation of economic activity in the Kyrgyz Republic through the agent provided that such persons act within the regular activities;

8) possession of the foreign organization of the property right to shares or shares in the domestic organization;

9) the conclusion of cooperation agreement which place of implementation is the territory of the Kyrgyz Republic if tax accounting of such joint activities is performed by the taxpayer of the Kyrgyz Republic;

10) the conclusion of the property trust management agreement with the taxpayer of the Kyrgyz Republic concerning the property located outside the territory of the Kyrgyz Republic;

11) implementation of business activity by the foreign organization through the independent agent provided that such agent acts within the regular activities.

4. Rendering services by the foreign organization electronically, and also implementation of electronic trading by goods to buyers physical persons - residents of the Kyrgyz Republic, without use of the domain name or the IP address registered in the Kyrgyz Republic which place of delivery the territory of the Kyrgyz Republic is recognized does not lead to formation of permanent organization of this organization in the Kyrgyz Republic.

5. The permanent organization of the foreign organization is subject to tax registration according to this Code.

Article 29. Separate division

Separate division of the organization, the individual entrepreneur, permanent organization of the foreign organization is the division which in total answers the following conditions:

1) performs business activity;

2) has territorial and property isolation from the main place of management;

The personnel connected with the organization or the individual entrepreneur the relations regulated by the Labor code of the Kyrgyz Republic have 3).

Article 30. Goods. Sales of goods

Goods any property having the material and material form is recognized.

Sales of goods is the transfer of property on goods on paid or non-paid basis, including exchange of goods.

Article 31. Performance of work or rendering service

Performance of works or rendering services the performance of works or rendering services on paid basis which is not sales of goods is recognized.

Article 32. Service electronically

1. Rendering service the business activity performed by means of information and communication technologies through the Internet of technical, organizational, information, entertaining and other capabilities electronically is recognized including:

1) electronic submission of the rights to use the software for any kinds of electronic devices;

2) provision of remote access, including through the Internet, to Internet resources and to resources in other information and communication networks, including provision through the Internet of the rights to use e-books (editions) and other electronic publications, information, educational materials, graphical representations, pieces of music with the text or without it, audiovisual works, including by provision of remote access to them for viewing or listening through the Internet, and also updating and expansion of functionality of such Internet resources;

3) rendering promotion services on the Internet, including rendering services in placement of offers on acquisition (realization) of goods (works, services), property rights on the Internet;

4) providing and/or maintenance of business or personal presence on the Internet;

5) provision in lease of computing capacities;

6) rendering services in administration of information systems, Internet resources through remote access;

7) provision of access to search engines on the Internet;

8) implementation of activities of the seller and/or operator of trade platform according to the legislation of the Kyrgyz Republic on electronic trading;

9) ceased to be valid;

10) ceased to be valid.

2. The following transactions electronically do not belong to services, in particular:

1) ceased to be valid;

2) realization (assignment of rights on use) programs for electronic computers (including computer games), databases on material carriers;

3) rendering consulting services in electronic means of communication;

4) rendering services in provision of Internet access.

Article 33. Electronic document of the taxpayer

The electronic document of the taxpayer is the document constituted and signed according to the legislation of the Kyrgyz Republic on electronic control and the digital signature.

Article 34. Force majeure

1. Force majeure is emergence of force and inevitable majeure as a result of natural disasters, such as earthquakes, floods, or other circumstances which cannot be provided or prevented, or it is possible to provide, but it is impossible to prevent. The specified circumstances are established by availability of facts of common knowledge, publications in mass media and different ways which are not needing special evidentiary facts.

2. Voided.

Article 34-1. Rights of the Cabinet of Ministers

The Cabinet of Ministers has the right to make decisions for certain term:

1) in case of force majeure circumstances:

a) about provision of delay or payment by installments on the amount of the tax debt formed as a result of emergence of force majeure circumstances without provision of the bank guarantee;

b) about change of rates of taxes within the rates provided by the tax legislation of the Kyrgyz Republic;

c) about prolongation of terms of submission of tax statements, except for tax statements on indirect taxes in case of commodity import on the territory of the Kyrgyz Republic from the territories of state members of EEU;

d) about non-use of tax sanctions and penalty fee for untimely execution of the tax liabilities;

2) about change of rates of taxes on socially important goods, and also on raw materials which conversions are result socially important goods.

For the purposes of this Item socially important goods, and also under raw materials which conversions are result socially important goods, are understood as goods which list affirms the Cabinet of Ministers according to the legislation of the Kyrgyz Republic on food security of the Kyrgyz Republic and on domestic trade as the Kyrgyz Republic.

Article 35. Interdependent subjects

1. Interdependent subjects are subjects, the relations between which can exert impact on conditions or economic results of their activities or activities of the subjects represented by them, namely:

1) the subject directly or indirectly participates in the organization and the total share of such participation constitutes more than 20 percent;

2) two organizations in which the third subject which direct and/or indirect share in each of them constitutes more than 20 percent participates or are controlled by such subject;

3) one physical person submits to other physical person on official capacity;

4) subjects between which there are relations regulated by the labor law of the Kyrgyz Republic;

5) close relatives;

6) founder of management and trustee.

2. The court can recognize subjects interdependent on the bases which are not provided by part of 1 this Article if the relations between these subjects can affect results of transactions between them.

3. For the purposes of part of 1 this Article the share of indirect participation of one subject in the organization through the sequence of other organizations is determined in the form of the work of respective shares of participation.

Article 36. Efficiency evaluation of tax benefits

1. Efficiency of tax benefits is subject to assessment according to the principle of efficiency of tax benefits.

2. The list of the tax benefits which are subject to assessment according to this Article, and also procedure and types of efficiency evaluation of tax benefits affirm the Cabinet of Ministers.

3. For the purposes of this Article efficiency of tax benefit is understood as the ratio of result of activities of the corresponding industry for the period applications of tax benefit with result for preceding period respectively characterizing extent of goal achievement of provision of tax benefit by on taxpayers.

Chapter 2. Taxation system of the Kyrgyz Republic

Article 37. Types of tax

1. In the Kyrgyz Republic nation-wide taxes, the local taxes are established.

2. Nation-wide taxes are the taxes established by this Code obligatory to payment in all territory of the Kyrgyz Republic.

3. The local taxes the taxes established by this Code, enacted by regulatory legal acts of local keneshes obligatory to payment in the territories of the corresponding administrative and territorial units are recognized.

4. Treat nation-wide types of tax:

1) income tax;

2) income tax;

3) VAT;

4) excise tax;

5) taxes for use of natural resources;

6) sales tax.

5. The property tax belongs to the local taxes.

Article 38. General terms of establishment of taxes

1. The tax is considered established only in that case when this Code determines taxpayers and elements of the taxation, namely:

1) taxation object;

2) tax base;

3) tax rate;

4) tax period;

5) procedure for calculation of tax;

6) tax payment procedure;

7) tax payment due date.

2. Tax benefits are applied in the cases provided by this Code.

Article 39. Taxation object

1. The taxation object are the rights and/or actions with which availability there is tax liability.

2. The taxation object is determined by each type of tax according to this Code.

Article 40. Tax base

Tax base is cost, physical or other characteristic of the taxation object based on which the tax amount is estimated.

Article 41. Tax rate

1. Tax rate is the size of tax charges per unit of measurement of tax base.

2. The tax rate is established as a percentage or in the absolute amount per unit of measurement of tax base.

Article 42. Tax period

1. Tax period is the period of time for which the tax base is determined and the tax amount is estimated. If such period is not established, tax period is day of emergence of the tax liability.

2. If other is not provided by this Code, tax period on tax is:

1) period of time from the date of, following behind day of registration as the taxpayer on this tax, until the end of this tax period; or

2) period of time since the beginning of tax period on this tax about day of the same tax period, when:

a) it is approved by governing body of the organization:

- the liquidation balance sheet in case of liquidation;

- the separation balance sheet or the transfer act by reorganization;

b) the individual entrepreneur submits the plea of nullity of tax registration and/or accounting registration in connection with the activities termination;

3) period of time from the date of, following behind day of registration as the taxpayer on tax, about day of cancellation of registration of the taxpayer on this tax if registration and its cancellation happened during one tax period.

Article 43. Procedure for calculation of tax

1. If other is not established by this Code, the taxpayer independently estimates the tax amount which is subject to payment for tax period by multiplication of tax base by the tax rate taking into account the tax benefits established by this Code.

2. In the cases provided by this Code, the obligation on calculation of the amount of separate types of tax is assigned to bodies of Tax Service.

Article 44. Tax payment due date

1. If other is not provided by this Article, the due dates for tax payment are installed in relation to each tax separately according to requirements of this Code.

2. The amount of the tax liability estimated according to the tax statements provided by the taxpayer to tax authority together with the plea of nullity of tax and/or accounting registration in connection with reorganization or liquidation of the organization or the termination of activities of the individual entrepreneur is subject to payment about day of submission to tax authority of such statement.

3. Change of fixed term of the tax discharge is allowed exclusively according to the procedure, provided by this Code.

4. Violation of payment due dates of tax is the basis for accountability, the stipulated by the legislation Kyrgyz Republic.

Article 45. Payment procedure of taxes

1. The tax is paid:

1) all tax amount or in parts;

2) with delay or payment by installments;

3) no later than the end date of payment due date of tax established by this Code for each tax;

4) directly the taxpayer or from his name;

5) directly in the place of tax accounting and/or accounting registration of the taxpayer or separate division;

6) in non-cash cash form.

2. The payment procedure of tax is installed in relation to each tax separately.

Article 46. Tax regimes

1. Tax regime the structure of taxes and their elements, and also the procedure for their calculation and payment applied in the cases and according to the procedure established by the tax legislation of the Kyrgyz Republic is recognized.

2. In the Kyrgyz Republic the general tax regime and special tax regimes are set.

3. General tax regime is the system of the taxation in case of which the taxpayer has tax liabilities on the nation-wide and local taxes established by this Code.

Special tax regime is the system of the taxation in case of which the special procedure for determination of structure of taxes and their elements instead of nation-wide taxes and/or release from obligation on payment of the separate nation-wide and local taxes according to this Code is applied.

4. Special tax regime are:

1) tax on the basis of the patent;

2) simplified taxation system on the basis of the single tax;

3) tax regime in free economic zones;

4) tax regime in the Park of high technologies;

5) tax on mining;

6) tax on activities in the sphere of electronic trading;

7) tax on gambling activities;

8) tax on activities in trade zone with particular treatment.

5. It is forbidden to set other special tax regimes for separate types of economic activity, except established by this Article.

Section II. Participants of tax legal relationship

Chapter 3. Taxpayer. Tax representative

Article 47. Taxpayer

1. Taxpayer is the subject to whom the obligation is assigned to pay tax in the presence of the circumstances established by the tax legislation of the Kyrgyz Republic.

2. The sales tax bodies of the legislative, judicial, executive authority, public authorities of the Kyrgyz Republic with the special status, other state body, the local government body named in Constitutions of the Kyrgyz Republic, and also body of the national social insurance of the Kyrgyz Republic and Agency on protection of deposits, except for their activities in the sphere of entertainments, leisure or rest is not taxpayer of the income tax, the VAT for leviable deliveries.

3. The taxpayer is recognized idle if he corresponds to the criteria of failure to act established by authorized tax authority and has no tax debt.

4. For the purpose of administration by bodies of Tax Service of insurance premiums for the national social insurance and non-tax income payers of insurance premiums and non-tax income are equated to the taxpayer.

Article 48. Office of the taxpayer

1. Office of the taxpayer (further - office) - the online service provided by authorized tax authority, intended for remote interaction between body of Tax Service and the taxpayer concerning calculation and tax payment taking into account the features provided by this Article.

2. The procedure for receipt by the taxpayer of access to its office is determined by authorized tax authority.

3. The taxpayer through the office:

1) receives the electronic documents used in the relations regulated by the tax legislation of the Kyrgyz Republic from body of Tax Service;

2) submits to bodies of Tax Service the electronic documents determined by the tax legislation of the Kyrgyz Republic including the scanned copies of paper documents.

Electronic documents are recognized equivalent to the paper documents signed by the sign manual of the taxpayer or head of body of Tax Service.

If other is not provided by this Code, the direction of paper documents is not required if electronic documents are sent to the taxpayer or are transmitted to them through its office.

Article 49. Rights of the taxpayer

1. The taxpayer has the right:

1) to demand observance of the tax legislation of the Kyrgyz Republic from the official of bodies of Tax Service;

2) to act in tax legal relationship personally or through the tax representative;

3) to obtain from the relevant state bodies information on the tax legislation of the Kyrgyz Republic, and also the rule, provision and other methodical instructions developed by authorized state body, authorized tax authority;

4) not to apply the forms of tax statements which are not published on the official site of authorized tax authority;

5) based on request it is non-paid to obtain about itself any information which is available in bodies of Tax Service, including copies of the supporting documents testimonial of the facts of the wrong calculation of tax which formed the basis for purpose of exit check, and also to receive the copies of documents of bodies of Tax Service provided through office of the taxpayer, certified by the sign and seal of relevant organ of Tax Service;

6) on offsetting or return of excessively paid, excessively collected tax amount, and also return and/or compensation of the amount of excess of the VAT;

7) to use tax benefits in the presence of the bases and according to the procedure, established by the tax legislation of the Kyrgyz Republic;

8) to require observance of tax secret;

9) in the cases provided by this Code to receive the instruction before tax control, to study the certificate of the official of the body of Tax Service exercising such control;

10) to demand from the official of the body of Tax Service exercising tax control, registration in the book of inspection checks;

To represent 11) to bodies of Tax Service of the explanation by results of tax control;

12) not to provide information and documents which are not relating to execution of the tax liability;

13) to appeal the decision, action or failure to act of the official of body of Tax Service;

14) on indemnification and loss, caused by illegal decision of body of Tax Service, wrongful act or failure to act of his official, according to the legislation of the Kyrgyz Republic;

15) open entry to information on taxpayers of the VAT which includes:

a) full name of the taxpayer of the VAT, INN;

b) details of the invoice nullified.

2. The taxpayer has also other rights established by the tax legislation of the Kyrgyz Republic.

Article 50. Providing and protection of the rights of the taxpayer

1. The Kyrgyz Republic guarantees pre-judicial and judicial protection of the rights and legitimate interests of the taxpayer.

2. The procedure for protection of the rights and legitimate interests of the taxpayer is determined by this Code and other laws of the Kyrgyz Republic.

3. The rights of the taxpayer are provided with the corresponding obligations of authorized state body, bodies of Tax Service, customs authorities, and also their officials.

4. Non-execution or improper execution of obligations on providing the rights of the taxpayer attracts responsibility, stipulated by the legislation the Kyrgyz Republic.

Article 51. Obligations of the taxpayer

1. The taxpayer shall:

1) in accordance with the established procedure to be registered in body of Tax Service;

2) to fulfill the tax liability;

3) to keep tax accounting according to the requirements established by this Code;

4) to represent tax statements according to the procedure and the terms established by this Code;

5) to provide explanations, information and documents, including in electronic form, in cases and according to the procedure, established by this Code;

6) to fulfill the legal requirement of body of Tax Service about elimination of consequences of tax offenses or about cancellation or failure to act which lead to making of tax offense;

7) not to interfere with lawful acts of the official of body of Tax Service in case of execution of service duties by it based on of this Code;

8) based on the instruction to allow the official of body of Tax Service exercising tax control in the form of exit tax audit, raid tax control and establishment of tax post, collection of the tax debt recognized by the taxpayer by cash and also when carrying out time inspections on the territory or to the room, availability or use of which leads to emergence of the tax liability;

9) to ensure safety of the documents confirming calculation, accounting and execution of the tax liability in terms:

a) documents on the paper and electronic medium - within at least 6 years, except for the documents confirming acquisition and the tax discharge on the basis of the patent;

b) the documents confirming acquisition and the tax discharge on the basis of the patent - within 3 years;

10) to show the book of inspection checks to the official of the body of Tax Service performing for registration of check or control;

To report 11) about opening or closing of accounts in banks of the Kyrgyz Republic, including about the accounts which are outside the Kyrgyz Republic within 15 days from the date of, following the opening day or closings of such accounts;

12) to perform the requirements established by the legislation of the Kyrgyz Republic concerning excise goods, goods imported into the Kyrgyz Republic from state members of EEU, and also goods moved on the territory of the Kyrgyz Republic;

To represent 13) to tax authority in the place of the current tax accounting the notification:

a) about commodity importation from the territory of state member of EEU on the territory of the Kyrgyz Republic in connection with their transfer:

- from the taxpayer of state member of EEU to the branch or representation in the Kyrgyz Republic;

- from branch or representation in state member of EEU to the taxpayer of the Kyrgyz Republic, branch or representation of which is;

b) about commodity exportation from the territory of the Kyrgyz Republic on the territory of other state member of EEU in connection with their transfer:

- from the taxpayer of the Kyrgyz Republic to the branch or representation in state member of EEU;

- from branch or representation in the Kyrgyz Republic to the taxpayer of state member EEU, branch or representation of which is;

c) about temporary import of goods on the territory of the Kyrgyz Republic from the territory of state members of EEU which in subsequent will be exported from the territory of the Kyrgyz Republic without change of properties and characteristics of the imported goods;

d) about temporary export of goods from the territory of the Kyrgyz Republic on the territory of state members of EEU which in subsequent will be imported on the territory of the Kyrgyz Republic without change of properties and characteristics of the exported goods;

e) about import of raw materials supplied by the customer to the territory of the Kyrgyz Republic from the territory of state member of EEU for its further conversion;

e) about export of raw materials supplied by the customer from the territory of the Kyrgyz Republic on the territory of state member of EEU for its further conversion.

The form, terms and procedure for filling and submission of the notification affirm authorized tax authority;

14) to perform marking of goods, to provide complete and reliable information about the marked goods and to carry out obligations, stipulated by the legislation the Kyrgyz Republic and/or the legislation of EEU concerning marking of goods;

15) to use the fiscal software permitted to use according to the procedure approved by the Cabinet of Ministers;

16) to provide connection of subjects to the information system applied to the order of transportation of passengers and freights, services of taxi service and courier service only in the presence of tax registration and also to represent in real time to authorized tax authority information according to the procedure, determined by the Cabinet of Ministers;

17) in case of commodity importation to the Kyrgyz Republic from state members of EEU to submit to tax authorities documents on imported goods and accompanying documents according to the procedure, determined by the Cabinet of Ministers;

18) to apply the catalog of goods, works and services approved by authorized tax authority in the cases and procedure determined by the Cabinet of Ministers;

19) to apply control seals in the cases and procedure determined by the tax legislation of the Kyrgyz Republic and the right EEU;

20) to acquire goods, works and services with receipt of the invoice in the form of the electronic document from the supplier obliged to draw up such the invoice according to this Code.

2. The taxpayer carries out other obligations established by the tax legislation of the Kyrgyz Republic.

Article 52. Official of the taxpayer

1. Official of the taxpayer is:

1) head of executive body of the taxpayer;

2) head of permanent organization of the organization;

3) physical person to which powers on fulfillment of duties are conferred, established by this Code, based on the employment contract or the civil agreement, or the power of attorney;

4) the physical person who is temporarily fulfilling duties of persons specified in Items 1-3 of this part.

2. For tax purposes the official is recognized for:

1) the individual entrepreneur - the physical person registered or which is subject to registration as the individual entrepreneur;

2) physical person - this physical person.

Article 53. Tax agent, rights, obligations and responsibility

1. If other is not provided by this Article, nalogovymagenty the organization or the individual entrepreneur who shall estimate, hold and transfer into the budget the amount of the tax liabilities of the taxpayer according to requirements of this Code is.

Bodies of the legislative, judicial, executive government of the Kyrgyz Republic with the special status, other state body, the local government body named in Constitutions of the Kyrgyz Republic, and also body of the national social insurance of the Kyrgyz Republic and Agency on protection of deposits are not tax agents on the VAT on the works performed or rendered in their address or services which place of delivery the territory of the Kyrgyz Republic, the foreign organization which activities do not lead to emergence of permanent organization in the territory of the Kyrgyz Republic is recognized.

2. The tax agent fulfills the duties taking into account the privileges and releases provided by this Code in the relation:

1) the income tax as income source on the amounts paid to the worker according to the employment contract, and also other income paid to physical person and taxable according to this Code;

2) tax from the income of the foreign organization performing activities in the Kyrgyz Republic without formation of permanent organization as income source;

3) the VAT on the works performed or rendered in its address or services which place of delivery the territory of the Kyrgyz Republic, the foreign organization or the individual entrepreneur which activities do not lead to emergence of permanent organization in the territory of the Kyrgyz Republic, except for the foreign organization specified regarding 4 Articles 28, to part 2 of article 111 of this Code registered in the Kyrgyz Republic according to Item 2 is recognized;

This Item does not extend to performance of works and/or rendering services within implementation of the international treaties or agreements specified in Article 3 of this Code, concluded before the date of entry into force of this Code;

4) the excise tax as the subject performing raw materials supplied by the customer conversion of which the excise goods are result.

3. The tax agent shall estimate, hold and transfer into the budget the amount of the tax liabilities of the taxpayer regardless of that, payment of income amount, payment for goods, works and services by the tax agent or the other person at the request of the tax agent, or the other person according to the legislation of the Kyrgyz Republic is made.

4. The rights and obligations established by this Code for the taxpayer extend to the tax agent if other is not established by this Code.

5. If the tax agent did not hold or held not completely tax liability provided by this Code, then this unexecuted tax liability is fulfilled by the tax agent.

6. The bank is not tax agent concerning obligation, stipulated in Item 3 parts 2 of this Article.

7. The report of the tax agent is submitted for tax period in which the tax liability arose. Submission of the report and payment of the tax liability of the tax agent are performed according to the procedure and terms in relation to each tax separately according to requirements of this Code.

8. Stipulated in Item 3 parts 2 of this Article, the resident Parka of high technologies in case of acquisition at the foreign organization or the foreign individual entrepreneur of work and/or service which place of delivery the territory of the Kyrgyz Republic is recognized is exempted from fulfillment of duties of the tax agent concerning the VAT.

Article 54. Tax representative, its powers, right, obligation and responsibility

1. The taxpayer has the right to participate in tax legal relationship personally, and also through the tax representative.

2. The tax representative has the right to act in tax legal relationship on behalf of the represented taxpayer.

3. Personal participation of the taxpayer in tax legal relationship does not deprive of it the right to have the tax representative, is equal as participation of the tax representative does not deprive of the taxpayer of the right to personal participation in tax legal relationship.

4. Powers, the rights, obligations and responsibility of the tax representative are determined:

1) tax legislation of the Kyrgyz Republic;

2) the civil agreement signed between the taxpayer and the tax representative;

3) the power of attorney issued by the taxpayer to the tax representative.

5. The action or failure to act of the tax representative of the taxpayer connected with participation of this taxpayer in tax legal relationship is recognized action or failure to act of the taxpayer.

6. The state body or the official of state body cannot be the tax representative of the taxpayer.

Chapter 4. Tax Service. Differentiation of powers in the sphere of tax legal relationship

Article 55. Bodies of Tax Service

1. Bodies of Tax Service have the status of the legal entity, independent expense budget, accounts in system of treasury, seal with the image of the State Emblem of the Kyrgyz Republic with indication of the name in the state and official languages, letterheads, angular stamps and consist:

1) from authorized tax authority;

2) from tax authorities.

2. Bodies of Tax Service perform tax administration within the competence established by the tax legislation of the Kyrgyz Republic participate in realization of tax policy of the Kyrgyz Republic, and also perform pre-judicial production with functions of body of inquiry according to the criminal procedure legislation of the Kyrgyz Republic and the legislation on operational search activities of the Kyrgyz Republic concerning administration and law enforcement of the tax legislation.

The bodies of Tax Service performing pre-judicial production have the status of law enforcement agency.

3. Tax authorities do not submit to local public administrations and local government bodies.

4. Intervention of state bodies and local government bodies in activities of bodies of Tax Service, authorized state body when implementing of the powers established by the tax legislation of the Kyrgyz Republic by them is forbidden.

5. Bodies of Tax Service and their officials cannot be beyond the powers determined by the tax legislation of the Kyrgyz Republic.

Article 56. Official of body of Tax Service. Procedure for service and assignment of special ranks

1. Official of body of Tax Service is the head, the employee of bodies of Tax Service having the powers established by this Code and also the employee performing administrative functions of bodies of Tax Service.

2. Person having the criminal record which is not removed or not extinguished in the procedure established by the legislation cannot be the official of body of Tax Service.

Service by the government civil servants in bodies of Tax Service is regulated by the legislation of the Kyrgyz Republic on the public civil service and municipal service in the part which is not contradicting this Code.

2-1. The head of authorized tax authority has power of decision about position assignment or release from post of officials of bodies of Tax Service in the special procedure determined by the Cabinet of Ministers of the Kyrgyz Republic.

3. In case of service to the official of bodies of Tax Service the special ranks according to post within group and category of positions, with respect for the sequence of assignment, and also taking into account results of certification, professional level and length of service in public service in the previous special rank and the held state position are given.

4. The first special rank is the rank "junior inspector of Tax Service" which is appropriated to the officials having length of service in system of bodies of Tax Service at least one year.

In case of appointment to the senior or main managerial positions on which assignment of special rank from the adviser of Tax Service 3 ranks is provided above the first special rank not above the adviser of Tax Service 3 ranks can be given.

The special ranks are given to officials of tax authorities in the following procedure:

1) to younger positions - special ranks of the inspector of Tax Service 3 and 2 ranks on accruing;

2) to the senior positions - special ranks of the inspector of Tax Service of 1 rank and the adviser of Tax Service 3 ranks on accruing;

3) to the main positions - special ranks of the adviser of Tax Service 2 and 1 ranks on accruing.

The special ranks are given to officials of authorized tax authority in the following procedure:

1) to younger positions - special ranks of the inspector of Tax Service 2 and 1 ranks on accruing;

2) to the senior positions - special ranks of the adviser of Tax Service 3 ranks;

3) to the main positions - special ranks of the adviser of Tax Service 2 and 1 ranks on accruing;

4) to the highest positions - special ranks of the counselor of state of Tax Service 3 and 2 ranks on accruing;

5) to the head of authorized tax authority - special rank of the counselor of state of Tax Service of 1 rank.

5. Assignment, deprivation, lowering in special ranks of the counselor of state of Tax Service 1, 2 and 3 ranks are performed by the President of the Kyrgyz Republic (further - the President) on representation of the Chairman of the Cabinet of Ministers, regarding other special ranks - the head of authorized tax authority on representation of the direct head of the official.

6. Terms of stay in each special rank for assignment of the next special rank shall constitute from the moment of signing of the relevant order:

1) the junior inspector of Tax Service - 1 year;

2) the inspector of Tax Service 3, 2 and 1 ranks - 2, 3 and 4 years respectively;

3) the adviser of Tax Service 3 and 2 ranks - 5 and 6 years respectively.

Special ranks of the adviser of Tax Service 2 and 1 ranks can be appropriated without respect for the sequence and without duration of public service in the previous special rank.

The term of stay in special ranks of the adviser of Tax Service of 1 rank, the counselor of state of Tax Service 1, 2 and 3 ranks is not established.

7. To the officials of bodies of Tax Service accepted for certain term, and also having authority punishments or concerning which office investigation is made or criminal case is brought, the special ranks are not given.

The official of body of Tax Service can be deprived of special rank in the following cases:

1) owing to the conviction of the court which took legal effect took place concerning it;

2) dismissals in connection with discredit of rank of the government employee;

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