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LAW OF THE KYRGYZ REPUBLIC

of January 18, 2022 No. 4

About enforcement of the Tax code of the Kyrgyz Republic

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

Article 1.

Enact the Tax code of the Kyrgyz Republic since January 1, 2022.

Article 2.

Provisions of the Tax code of the Kyrgyz Republic extend to the tax legal relationship which arose after its introduction in action.

Article 3.

1. The property tax becomes effective from January 1 to December 31, 2022 in all territory of the Kyrgyz Republic.

2. Since January 1, 2023 introduction of the property tax is performed by local keneshes.

Article 4.

Determine that:

1) tax statements and the single tax declaration for 2021 are represented and the tax liabilities on them are fulfilled according to the requirements established for December 31, 2021;

2) the amount of excess of the value added tax (further - the VAT) formed as of December 31, 2021 is subject to compensation and (or) return at the expense of means of the republican budget, including at the expense of the government securities (issued for refinancing of public debt), and also the amount of excess of the VAT on which the term of limitation period expired are subject to write-off from personal account of the taxpayer for benefit of the budget. The procedure for compensation, return and write-off of the amounts of excess of the VAT is established by the Cabinet of Ministers of the Kyrgyz Republic;

3) the taxpayer paying taxes on the basis of the special tax regimes operating till December 31, 2021 shall within 15 (fifteen) working days from Date of Introduction in operation of the Tax Code of the Kyrgyz Republic submit in tax authority the application for the choice of tax regime which is applied from Date of Introduction in operation of the Tax Code of the Kyrgyz Republic in case of lack of this statement after the specified term such taxpayer is recognized the taxpayer paying taxes on the basis of general tax regime on Date of Introduction to operation of the Tax Code of the Kyrgyz Republic;

4) the taxpayer paying taxes on the basis of general tax regime and not being the taxpayer of the VAT as of December 31, 2021 shall within 15 (fifteen) working days from Date of Introduction in operation of the Tax Code of the Kyrgyz Republic submit in tax authority the application for registration as the taxpayer of the VAT or transition to special tax regime in case of compliance to the requirements established by the Tax code of the Kyrgyz Republic which is applied from Date of Introduction in operation of the Tax Code of the Kyrgyz Republic in case of lack of this statement after the specified term such taxpayer is recognized the taxpayer paying taxes on the basis of general tax regime on Date of Introduction to operation of the Tax Code of the Kyrgyz Republic;

5) the taxpayer specified in Items 3 and 4 of this Article and recognized as the taxpayer paying taxes on the basis of general tax regime till March 1, 2022 shall be registered as the participant of information system of electronic invoices of authorized tax authority and draw up electronic invoices according to the procedure, provided by the tax legislation of the Kyrgyz Republic;

6) the tax contracts with builders of housing signed till December 31, 2021 affect the tax periods expiring after Date of Introduction in operation of the Tax Code of the Kyrgyz Republic before the termination of the tax period provided by the tax contract under which the tax liabilities are considered performed in case of complete payment of taxes in case of non-execution of the tax liabilities measures for collection of the tax liabilities according to the Tax code of the Kyrgyz Republic are applied to the taxpayer;

7) excessively paid amounts of tax on the basis of the obligatory patent existing till December 31, 2021 are subject to offsetting or return according to the procedure, provided by the Tax code of the Kyrgyz Republic from Date of Introduction in operation of the Tax Code of the Kyrgyz Republic;

8) the taxpayers registered before Date of Introduction in operation of the Tax Code of the Kyrgyz Republic and performing activities as the agricultural producer, agricultural cooperative, the trade and logistic center of agricultural purpose shall undergo till September 1, 2022 accounting registration according to requirements of the Tax code of the Kyrgyz Republic;

9) on tax periods of 2022 the minimum settlement income for calculation of the income tax, and also the zone coefficient and coefficient of inflation are applied to calculation of the property tax in the amount of, determined before enforcement of the Tax code of the Kyrgyz Republic.

Article 5.

Bring in part I of the Civil code of the Kyrgyz Republic (Sheets of Jogorku Kenesh of the Kyrgyz Republic, 1996, No. 6, the Art. 80) the following changes:

in Item 1 of Article 176:

a) in paragraph one to exclude the word "with own hand";

b) add Item with the paragraph the second the following content:

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