LAW OF THE KYRGYZ REPUBLIC

of April 3, 2023 No. 78

About modification of some legal acts of the Kyrgyz Republic in the field of the taxation

Accepted by Jogorku Kenesh of the Kyrgyz Republic on March 16, 2023

Article 1.

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:

Item 3 of Article 96 to state 1) in the following edition:

"3. The requirement about liquidation of the legal entity for the bases specified in Item 2 of this Article can be shown in court by state body or local government body to which the right to presentation of such requirement is granted by the law or this Code.

The tax authority has the right to take a legal action with the statement for involuntary liquidation of the legal entity in case of failure to provide reports by it in tax authority within one year.

The judgment about involuntary liquidation of the legal entity which took in accordance with the established procedure legal effect is the basis for the edition registering body of the order on activities termination registration.

By the judgment about liquidation of the legal entity obligations on implementation of liquidation of the legal entity can be assigned to his founders (participants) or to the body authorized on liquidation of the legal entity by its constituent documents.

Requirements of Items 2 and 3 of this Article and Articles 97 and 98 of this Code are not applied to liquidation of legal entities in the course of bankruptcy.";

Item 4 of Article 97 to state 2) in the following edition:

"4. The authorized body of the legal entity can make the decision on approval of the liquidation balance sheet only in case of absence at the legal entity of obligations, including warranty, before the third parties.

Creation and approval of the liquidation balance sheet is not required in case of liquidation of legal entities according to statements of bodies of Tax Service and (or) bodies of Social fund of the Kyrgyz Republic.".

Article 2.

Bring in the Budget code of the Kyrgyz Republic (Sheets of Jogorku Kenesh of the Kyrgyz Republic, 2016, No. 5, the Art. 398) the following changes:

Part 2 of Article 46 to add 1) with Item 6-5 of the following content:

"6-5) tax on activities in trade zones with particular treatment;";

Item 11 of article 47 after the word of "property" to add 2) with words ", except for the rent received from leasing of the property located in the territory of SEZ";

Item 2 of Article 48 to declare 3) invalid.

Article 3.

Bring in the Criminal code of the Kyrgyz Republic (the newspaper of "Erkin-limited liability partnership" of November 16, 2021 No. 122-123) the following changes:

Article 238 to state 1) in the following edition:

"Article 238. Counterfeit of excise stamps and/or means of identification

Production of counterfeit excise stamps and/or means of identification (marking codes) with sales objective, and is equal storage with sales objective either sale or use of counterfeit excise stamps and/or means of identification in the large size, or group of persons by previous concert -

are punished by penalty from 1000 to 2000 settlement indicators or imprisonment for a period of up to five years.

Note. The large size five hundred or more counterfeit excise stamps or means of identification are recognized this Article.";

2) in Article 239:

a) to state the name of Article in the following edition: "Article 239. Turnover of products, subject to obligatory excise taxation, without excise stamps and/or means of identification";

b) the paragraph one to state in the following edition:

"Production, storage, import or sales of products, without excise stamps and/or means of identification, and is equal to the subject obligatory marking the violation of established procedure and/or rules of application of means of identification made in large size -";

The Code to add 2) with Article 240-1 of the following content:

"Article 240-1. Failure of seal

Unauthorized failure or damage of control seals of other means of special branding established by authorized bodies or the organizations when moving goods (load) including commodity import (load), except for money withdrawal of special branding (seals) by the staff of authorized state bodies, organizations, physical persons according to the procedure, stipulated by the legislation the Kyrgyz Republic or the right of the Eurasian Economic Union,

- attract imposing of penalty from 1000 to 2000 settlement indicators.".

Article 4.

Bring in the Code of the Kyrgyz Republic about offenses (the newspaper of "Erkin-limited liability partnership" of November 16, 2021 No. 122-123) the following changes:

1) in Article 31:

a) the paragraph one of part 3 after the words "10 settlement indicators" to add with words ", except for the penalties imposed for offenses, stipulated in Article the 318th of this Code which size cannot constitute less than 5 settlement indicators";

b) in the paragraph the second 4 words "Article 318" shall be replaced with words parts "Articles 318 and 309-1";

The Code to add 2) with Articles 309-1 and 309-2 of the following content:

"Article 309-1. Violations of requirements of the tax legislation of the Kyrgyz Republic imposed to the trade markets having the status of zone of trade with particular treatment

Violation of requirements of the tax legislation of the Kyrgyz Republic imposed to the trade markets having the status of zone of trade with particular treatment -

attracts imposing of penalty on legal entities - 10000 settlement indicators.

Article 309-2. Non-use of the invoice according to the tax legislation of the Kyrgyz Republic

Non-use of the invoice, and is equal purchase of goods, works and services without registration and receipt of the invoice in cases when registration or receipt of the invoice is established by the tax legislation of the Kyrgyz Republic without fail, -

attract imposing of penalty on physical persons in the amount of 100 settlement indicators, on legal entities - 280 settlement indicators.";

Paragraph one of article 311 after the word of "documents" to add 3) with words ", subject to registration according to the tax legislation of the Kyrgyz Republic and/or the right EEU,";

The Code to add 4) with Article 311-1 of the following content:

"Article 311-1. Movement of goods in the territory of the Kyrgyz Republic without accompanying documents

1. Movement of goods in the territory of the Kyrgyz Republic without the accompanying documents which are subject to registration according to the tax legislation of the Kyrgyz Republic -

attracts the prevention on physical persons or legal entity.

2. The same action provided by part of 1 this Article committed repeatedly within year after application of disciplinary measures, -

attracts imposing of penalty on physical persons in the amount of 30 settlement indicators, on legal entities - 130 settlement indicators.

3. The same action provided by part of 1 this Article committed more than once within year after application of disciplinary measures, -

attracts imposing of penalty on physical persons in the amount of 100 settlement indicators, on legal entities - 280 settlement indicators.";

Article 312-314 to state 5) in the following edition:

"Article 312. Reuse of the appropriate means of identification or excise stamps which were in the use

Reuse of the appropriate means of identification or excise stamps which were in the use -

attracts imposing of penalty on physical persons in the amount of 100 settlement indicators, on legal entities - 280 settlement indicators.

Article 313. Production, import and sales of goods, subject to obligatory marking, without drawing on goods and/or its packaging of means of marking

Production, import, import, storage and sales of goods, subject to marking, without drawing on goods and/or its packaging of excise stamps or means of identification, and is equal violation of established procedure and/or rules of application of means of identification if such offense does not contain essential elements of offense, -

attract imposing of penalty on physical persons in the amount of 200 settlement indicators, on legal entities - 650 settlement indicators.

Article 314. Counterfeit of means of marking of goods

Counterfeit of excise stamps or means of identification of goods for the purpose of use, their storage with sales objective is equal or it is sold -

attract imposing of penalty on physical persons in the amount of 200 settlement indicators, on legal entities - 650 settlement indicators.";

Article 316 to state 6) in the following edition:

"Article 316. Violation of procedure for turnover of goods, including oil products

Violation of procedure for turnover of goods, including procedure for the import, storage, production and realization of oil products established by regulatory legal acts of the Kyrgyz Republic and/or the right EEU -

attracts imposing of penalty on physical persons in the amount of 200 settlement indicators, on legal entities - 350 settlement indicators.";

The Code to add 7) with Article 316-1 of the following content:

"Article 316-1. Non-presentation of data and/or violation of procedure and terms of submission of data by the participant of turnover of the marked goods to the operator of national system of marking and traceability of the marked goods

Non-presentation of data and/or violation of procedure and terms of submission of data by the participant of turnover of the marked goods to the operator of national system of marking and traceability of the marked goods if submission of the specified data is obligatory according to the tax legislation of the Kyrgyz Republic and/or the right EEU, -

attracts imposing of penalty on physical persons in the amount of 125 settlement indicators, on legal entities - 500 settlement indicators.";

8) in Article 318:

a) recognize part 1 invalid;

b) to state paragraph two of part 4 in the following edition:

"attract the prevention on physical persons or legal entity.";

c) add Article with parts 4-1 and 4-2 of the following content:

"4-1. The same action provided by part 4 of this Article committed repeatedly within year after application of disciplinary measures, -

attracts imposing of penalty on physical persons in the amount of 5 settlement indicators, on legal entities - 50 settlement indicators.

4-2. The same action provided by part 4 of this Article committed more than once within year after application of disciplinary measures, -

attracts imposing of penalty on physical persons in the amount of 30 settlement indicators, on legal entities - 130 settlement indicators.";

Article 321 to state 9) in the following edition:

"Article 321. Use of defective cash register

1. Use of defective cash register -

attracts the prevention on physical persons and legal entity.

2. The same action provided by part of 1 this Article committed repeatedly within year after application of disciplinary measures, -

attracts imposing of penalty on physical persons in the amount of 5 settlement indicators, on legal entities - 50 settlement indicators.

3. The same action provided by part of 1 this Article committed more than once within year after application of disciplinary measures, -

attracts imposing of penalty on physical persons in the amount of 30 settlement indicators, on legal entities - 130 settlement indicators.";

10) Article 324 to recognize invalid;

Shall be replaced with words 11) in the name and paragraph one of Article 354 of the word "and payments" "and/or payments";

12) in Article 434:

a) in paragraph one shall be replaced with words the word "Failure to carry out" "1. Failure to carry out";

b) add Article with part 2 following of content:

"2. The same action provided by part of 1 this Article committed repeatedly within year after application of disciplinary measures, -

attracts imposing of penalty on physical persons in the amount of 100 settlement indicators, on legal entities - 300 settlement indicators.";

"Articles 308, of 309, 311-316, 318-324" shall be replaced with words 13) in Article 470 of the word "Articles 308, 309 - 309-2, 311 - 316-1, 318-323";

Article 563 to add 14) with part 6 of the following content:

"6. In case of payment of penalties for the offenses provided by Chapter 34, Article 354 of this Code except for of Articles 309-1, 310, of 312-316, parts 5 and 6 of Article 318, of Articles 320, 323 and 325, within thirty calendar days from the date of receipt of the resolution on imposing of penalty the sizes of penalties decrease by 70 percent.

Provisions of this part are applied only if person who made offense has no tax debt and debt on the national social insurance at the time of pronouncement of the resolution on imposing of penalty.

Reduction of the penalties imposed for making of the offenses provided by this part is not allowed if person is involved for making of these offenses more than two times within calendar year.".

Article 5.

Bring in the Tax code of the Kyrgyz Republic (the newspaper of "Erkin-limited liability partnership" of January 19, 2022 No. 4-9) the following changes:

1) in Article 1:

a) in Item 6 parts 1 word of "employees". shall be replaced with words "officials;";

b) to add part 4 after the words "value added tax" with words "(further - the VAT)";

Item 9 of part 3 of Article 2 to state 2) in the following edition:

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

3) in Article 3:

a) regarding 1 word "regulations" shall be replaced with words "the principles and regulations";

b) state part 2 in the following edition:

"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.";

c) add Article with part 3 following of content:

"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.";

4) regarding the 2nd Article 4:

a) to state the subitem "v" of Item 6 in the following edition:

"c) goods for repair, including warranty repair;";

b) declare Item 7 invalid;

c) the fourth Item 17 to state the paragraph in the following edition:

"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;";

d) state Items 25 and 26 in the following edition:

"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;";

e) state Item 34 in the following edition:

"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;";

e) in Item 36 of the word "Tax Service" shall be replaced with words "body of Tax Service";

g) in Item 37 of the word "permanent organization" to exclude;

h) state Item 43 in the following edition:

"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;";

The second parts 2 of Article 15 of the word "Jogorku Kenesh" shall be replaced with words 5) in the paragraph "Regulations of Jogorku Kenesh";

6) in Article 17:

a) regarding 3 words "and/or judicial authorities" shall be replaced with words "and customs authorities, judicial and/or extrajudicial authorities on consideration of tax disputes";

b) recognize part 4 invalid;

Article 20 to state 7) in the following edition:

"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.

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