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TAX CODE OF THE KYRGYZ REPUBLIC

of October 17, 2008 No. 230

(as amended on 17-08-2020)

Accepted by Jogorku Kenesh of the Kyrgyz Republic on October 2, 2008

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 accountability for violation of requirements of this Code;

4) on appeal of decisions of bodies of Tax Service, actions and/or failure to act of their employees.

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

3. To the relations on collection of taxes from the goods moved through customs border of the Eurasian Economic Union, 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, 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 calculation and payment of insurance premiums on the national social insurance, involvement of payers of insurance premiums to responsibility for violation of the legislation on the national social insurance 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. 

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) of this Code;

2) the regulatory legal acts adopted based on of this Code (further in this Code - 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 and actions and/or failure to act of their employees.

Article 3. Action of international treaties and other agreements

1. If the international treaty which entered in the procedure established by the law which participant is the Kyrgyz Republic establishes other 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 is ratified by Jogorku Kenesh of the Kyrgyz Republic or signed at the request of Jogorku Kenesh of the Kyrgyz Republic in pursuance of the agreement ratified by Jogorku Kenesh of the Kyrgyz Republic 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.

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) "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) "Property" - the objects relating to property according to the civil legislation of the Kyrgyz Republic and also the property and non-property rights.

3) "Budget" - the government budget of the Kyrgyz Republic.

4) "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 in this Code - NBKR).

5) "Revenue" - the money received or which are subject to obtaining by the taxpayer from sales of goods, works, services according to the established standards and the chosen accounting method.

6) "Subject" - the physical person, the individual entrepreneur, the organization, separate division, permanent organization which are performing economic activity, irrespective of their form of business, type of activity, subordination and pattern of ownership and/or the having taxation objects.

7) "Account" - settlement and other bank account on which are enlisted and from which money of person performing business activity can be spent.

8) "Fixed asset" - property which is fixed asset according to the legislation on financial accounting of the Kyrgyz Republic which cost exceeds 10000 som if other is not provided by this Code.

9) "Tax debt" - the shortage amount, and also outstanding amounts of percent, penalty fee and tax sanctions.

10) "Shortage" - the tax amount which is not paid in time, established by the tax legislation of the Kyrgyz Republic.

11) "The tax debt recognized by the taxpayer" - the outstanding amount of tax debt:

- added based on tax statements of the taxpayer;

- added based on the decision of body of Tax Service according to this Code which the taxpayer studied and which did not challenge;

- added based on the decision of body of Tax Service according to this Code concerning which there is judgment about payment of tax debt which took legal effect.

12) Ceased to be valid according to the Law of the Kyrgyz Republic of 06.10.2012 No. 169

13) "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.

14) "Authorized tax authority" - the central state body of Tax Service of the Kyrgyz Republic.

15) "Tax authorities" - territorial and/or functional subdivisions of authorized tax authority.

16) "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;

17) "The decision of body of Tax Service" - the substandard act adopted by Tax Service according to this Code which can be challenged in authorized tax authority or court;

18) "Calculations with the population" - agreement settlements of civil form with physical persons, except for individual entrepreneurs.

19) "Interest income" - the income from debt requirements of any kind, including the income on bonds, bills and other types of borrowings, including the income gained from the transactions of attraction and financing performed according to the legislation of the Kyrgyz Republic, and also received under the agreement of finance lease (leasing).

20) "Interest expense" - expense on debt obligations of any kind, including expense on bonds, bills and other obligation types, including the expense made on the transactions of attraction and financing performed according to the legislation of the Kyrgyz Republic, and also made under the agreement of finance lease (leasing).

21) "Commodity import" - import:

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

b) the goods of the Eurasian Economic Union placed under customs procedure of reimport:

- on customs area of the Eurasian Economic Union 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 the Eurasian Economic Union on the territory of the Kyrgyz Republic from the territory of other state member of the Eurasian Economic Union:

- 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) on the territory of the Kyrgyz Republic from the territory of other state member of the Eurasian Economic Union of raw materials supplied by the customer 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.

22) "The international agreements and acts constituting the right of the Eurasian Economic Union" - the international agreements and acts of bodies of the Eurasian Economic Union specified in Item 1 of article 6 of the Agreement on the Eurasian Economic Union of May 29, 2014.

23) "Tax statements on indirect taxes" - tax statements on the value added tax and the excise tax, levied in case of commodity import on the territory of the Kyrgyz Republic from the territories of state members of the Eurasian Economic Union;

24) "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;

25) "The minimum level of reference prices" - the price of the goods imported on the territory of the Kyrgyz Republic from state members of the Eurasian Economic Union and made in the territory of the Kyrgyz Republic, established in the cases and procedure determined by this Code;

26) "Invalid the invoice" - the invoice VAT, drawn up by the taxpayer who does not provide the reporting under the VAT to the 15th following after month of submission of the reporting under the VAT in the terms established by this Code and/or with violation of established procedure of registration and application and also in defiance of procedure for forming and the circulation of the invoices VAT;

27) "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 the Eurasian Economic Union.

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 the Eurasian Economic Union can be recognized.

The inventory, subject to marking for the purpose of the taxation, means of identification, format and structure of information which shall contain in means of identification, term of introduction and procedure for marking of goods affirm the Government of the Kyrgyz Republic.

28) "Turnover of goods"

a) import to the territory of the Kyrgyz Republic of goods, its transportation, acquisition and realization in the territory of the Kyrgyz Republic, and also export to state members of the Eurasian Economic Union;

b) production of the goods which are subject to marking according to the legislation of the Kyrgyz Republic, its transportation, acquisition and realization in the territory of the Kyrgyz Republic and also export to state members of the Eurasian Economic Union.

29) Ceased to be valid according to the Law of the Kyrgyz Republic of 18.04.2020 No. 44

30) "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 Government of the Kyrgyz Republic.

31) "Products with the heated tobacco" - the products with tobacco intended for inhalation of the aerosol formed as a result of tobacco heating electronic or otherwise without tobacco burning process.

32) "the Nicotinocontaining liquid" - the liquid containing nicotine and held for use in electronic cigarettes (in cartridges, reservoirs and other containers) when which heating the aerosol intended for inhalation is formed.

33) "Electronic cigarettes" - products without tobacco which by means of electronic technologies heat the nicotinocontaining liquid (in cartridges, reservoirs and other containers for use in electronic cigarettes) and form the aerosol intended for inhalation.

34) "The fiscal software" - the software used for collection, transfer, processing and storage of the tax, customs information reflecting:

a) obligations of the taxpayer on taxes;

b) the personal data of the taxpayer connected with execution of the tax liabilities.

35) "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 Government of the Kyrgyz Republic and providing according to the legislation of the Kyrgyz Republic and contractual basis of EEU:

a) collection, transfer, processing and storage of information, including with use of the fiscal software;

b) functioning of system of marking and traceability of the marked goods.

The operator of marking for the purpose of execution of the assigned functions according to the legislation of the Kyrgyz Republic and contractual basis of EEU has the right:

- act as the issuer / the national operator (administrator) of marking of goods;

- sign agreements/contracts/agreements with issuers/operators of state members of EEU and other states;

- collect payment for the rendered services, including for issue and generation of codes of marking of goods.

The system of marking and traceability of the marked goods is subject to audit of information security once in three years.

36) "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.

37) "Program and analytical means" - software solution by means of which the analysis and control of data of the taxpayer is carried out.

3. Terms and determinations of the tax legislation of the Kyrgyz Republic are used in the values determined in the relevant articles of this Code.

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.

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 of the Kyrgyz Republic.

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 procedure 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 action is provided by the tax legislation of the Kyrgyz Republic.

The bodies provided by this part are forbidden to perform the action which is 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 XV of this Code.

Article 14. 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. The laws of the Kyrgyz Republic making changes to this Code regarding establishment of new taxes, increase in rates of taxes on cancellation of tax benefits and/or cancellation of exemption of taxes, and/or provision of new tax benefits, and/or provision of exemption of taxes, become effective from the first of the following tax period, not earlier than 2 months after their official publication if the laws of the Kyrgyz Republic do not establish other procedure for their introduction in force.

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 new taxes; the raising sizes of rates of taxes; establishing or aggravating responsibility for tax offenses; the establishing new tax liabilities of the participant of tax legal relationship, have no retroactive force.

Article 15. 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 and 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/or judicial authorities 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. 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.

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

Article 16. 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 month and number of the last month of term. At the same time calendar month is recognized month.

5. In case when 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. Action for which making the fixed term, can be executed before the termination of working hours of the last day of term.

Article 17. 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 18. Documents on application of regulations of the tax legislation of the Kyrgyz Republic

1. The authorized state body and bodies of Tax Service shall provide written replies to the requests of the taxpayer on application of regulations of the tax legislation of the Kyrgyz Republic.

2. The government of the Kyrgyz Republic shall publish rules, provisions, instructions and other documents for application of the tax legislation of the Kyrgyz Republic.

3. The documents specified regarding 1 this Article are not obligatory for the taxpayer.

4. The documents specified in part 2 of this Article are obligatory for application in cases when they are accepted for the purpose of realization of the powers provided by this Code.

5. The documents published according to part 2 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 Government of the Kyrgyz Republic and also on the open information website of authorized state body and/or authorized tax authority.

Article 19. 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 20. 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 value added tax, excise tax and sales tax.

The tax base, the amount and rate of indirect tax are reflected the taxpayer in accounting documentation and tax statements according to the procedure, established by the Government of the Kyrgyz Republic.

Article 21. 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 22. Organization. Separate division

1. 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 in this Code 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 in this Code the foreign organization).

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

2. Separate division is the division which in total answers the following conditions:

1) performs economic activity;

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

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

Article 23. 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 Code.

Article 24. Individual entrepreneur

As the individual entrepreneur it is understood:

1) physical resident person who performs business activity without formation of the organization including activities on the basis of the patent (except for individual labor activity) and to which fulfillment of duties is assigned, established by this Code;

2) physical nonresident person who performs the activities through permanent organization in the Kyrgyz Republic.

Article 24-1. The physical person performing individual labor activity

The physical person which is performing the scientific, pedagogical (teaching), creative and other activities determined by the Government of the Kyrgyz Republic on the basis of the patent, not involving wage labor is person who is engaged in individual labor activity.

Article 25. Permanent organization

1. The permanent organization means the permanent place of activities through which economic activity of the foreign organization or physical nonresident person is fully or partially performed (further in this Article - the nonresident).

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 or assembly object or 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.

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 part 3 of this Article 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.

Article 26. 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 27. Performance of works or rendering services

Performance of works or rendering services any business activity (except for individual labor activity) which is not sales of goods is recognized.

Article 28. Electronic document of the taxpayer

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

Article 29. Force majeure

1. Force majeure is emergence of force and inevitable majeure as a result of natural disasters, such as earthquakes, flood 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. The government of the Kyrgyz Republic in case of force majeure circumstances has the right to make decisions for certain term:

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

2) on change of rates of taxes within the rates provided by the tax legislation of the Kyrgyz Republic;

3) on 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 the Eurasian Economic Union;

4) on non-use of tax sanctions and penalty fee for untimely execution of the tax liabilities.

Article 30. 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 other 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.

Chapter 2. Taxation system of the Kyrgyz Republic

Article 31. Types of tax

1. In the Kyrgyz Republic nation-wide taxes, the local taxes, and also special tax regimes are established.

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

3. The local taxes the taxes established by this Code and 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) value added tax;

4) excise tax;

5) taxes for use of natural resources;

6) sales tax.

5. Treat the local taxes:

1) land tax;

2) property tax.

6. Treat special tax regimes:

1) tax on the basis of the obligatory patent;

2) tax on the basis of the voluntary patent;

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

4) taxes on the basis of the tax contract;

5) tax regime in free economic zones;

6) ceased to be valid according to the Law of the Kyrgyz Republic of 22.05.2015 No. 115

7) tax regime in the Park of high technologies;

9) tax on mining.

Article 32. General terms of establishment of taxes

1. If other is not provided by this Code, 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 dates.

2. Tax benefits and exemption of tax can be provided in the cases provided by this Code in case of establishment of tax by the tax legislation of the Kyrgyz Republic.

Article 33. 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 34. Tax base

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

Article 35. 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 36. 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;

2) period of time since the beginning of tax period on tax about day of exception of the taxpayer of the State register of taxpayers of the Kyrgyz Republic;

3) period of time from the date of registration, following behind day 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 37. Procedure for calculation of tax

1. The taxpayer independently estimates the tax amount which is subject to payment for tax period by multiplication of tax base by the tax rate, proceeding from tax benefits and releases.

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 38. Tax payment due date

1. The due dates for tax payment are installed in relation to each tax separately according to requirements of this Code.

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

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

Article 39. Payment procedure of taxes

1. The tax is paid:

1) all tax amount or in parts;

2) with delay or payment by installments;

3) to or for date of emergence of the tax liability;

4) directly the taxpayer or from his name;

5) directly in the location of the taxpayer or separate division;

6) in cash or non-cash cash form.

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

Article 40. Tax regimes

1. Tax regime the procedure for calculation and tax 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 mode set by this Code, except for the following special tax regimes:

1) tax on the basis of the obligatory patent;

2) tax on the basis of the voluntary patent;

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

4) taxes on the basis of the tax contract;

5) tax regime in free economic zones;

6) Ceased to be valid according to the Law of the Kyrgyz Republic of 18.01.2014 No. 13

7) tax regime in the Park of high technologies.

 

Section II Participants of tax legal relationship

Chapter 3. Taxpayer. Tax representative

Article 41. 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. When implementing collection, control of calculation and payment of insurance premiums on the national social insurance, accountability payers of insurance premiums to whom the obligation is assigned to pay insurance premiums in the presence of the circumstances established by the legislation on the national social insurance for violation of requirements of the legislation for the national social insurance by bodies of Tax Service are equated to the taxpayer.

Article 42. 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 in official mass media;

5) based on the written request it is non-paid to obtain about itself any information which is available in bodies of Tax Service;

6) on offsetting or return of excessively paid, and also excessively collected tax amount;

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) to obtain information on results of tax control;

To represent 10) to bodies of Tax Service of the explanation by results of tax control;

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

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

13) 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.

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

Article 43. Providing and protection of the rights of the taxpayer

1. The Kyrgyz Republic guarantees protection of the rights and legitimate interests of the taxpayer according to the legislation of the Kyrgyz Republic.

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 obligation on providing the rights of the taxpayer attracts responsibility, stipulated by the legislation the Kyrgyz Republic.

Article 44. 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;

To record 3) the tax liability 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 in cases and according to the procedure, established by this Code;

6) to follow legal instruction of bodies 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 legal activities of the official of bodies 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 bodies of Tax Service exercising tax control in the form of exit tax audit, raid tax control and establishment of tax post when carrying out time inspections, and also collection of the tax debt recognized by the taxpayer by cash, 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 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 voluntary patent;

b) the documents confirming acquisition and the tax discharge on the basis of the voluntary 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, 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 notify tax authorities:

a) about the forthcoming goods receipt, imported from state members of the Eurasian Economic Union;

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

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

13) to perform marking of goods, to provide information on the marked goods and to carry out obligations, stipulated by the legislation the Kyrgyz Republic and/or the legislation of the Eurasian Economic Union concerning marking of goods;

14) to use the fiscal software permitted to use according to the procedure approved by the Government of the Kyrgyz Republic.

The procedure for provision of the notification on import (export) of goods from the territory of the Kyrgyz Republic in the territory of state members of the Customs union affirms the Government of the Kyrgyz Republic.

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

Article 45. Official of the taxpayer

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 these Articles.

Article 46. 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

Article 47. Bodies of Tax Service

1. Bodies of Tax Service consist:

1) from authorized tax authority;

2) from tax authorities.

Bodies of Tax Service have the status of the legal entity and exercise Tax Administration within the competence established by the legislation of the Kyrgyz Republic and also participate in realization of tax policy of the Kyrgyz Republic.

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

3. 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.

4. The procedure for service, legal and social protection of staff of bodies of Tax Service, assignment of special ranks by it are determined by the special law.

5. Financing of expenses of bodies of Tax Service is made at the expense of means of the government budget, including percentage allocations from the amounts of actually arrived taxes, and target extrabudgetary funds.

Article 48. Official of bodies of Tax Service

Official of bodies of Tax Service is the head or the employee of bodies of Tax Service having the power established by this Code.

Persons having criminal record for intentional crime irrespective of, it is removed cannot be the official of bodies of Tax Service or it is extinguished.

Article 49. Tasks of bodies of Tax Service

The following tasks are assigned to bodies of Tax Service:

1) control of observance of the tax legislation of the Kyrgyz Republic;

2) rendering assistance to the taxpayer or his tax representative on execution of the tax liability according to the requirements established by the tax legislation of the Kyrgyz Republic.

Article 50. Rights of bodies of Tax Service and their officials

1. Bodies of Tax Service and their officials have the right:

1) to develop and approve the regulatory legal acts provided by the tax legislation of the Kyrgyz Republic according to the procedure, established by this Code;

2) to exercise tax control according to the procedure, established by this Code;

3) when implementing tax control to demand from the taxpayer of submission of documents on calculation, deduction and tax payment in the budget;

4) when implementing tax control to demand from the taxpayer of explanations on filling of documents on calculation, deduction and tax payment, and also the documents validating calculations and timeliness of deduction and tax payment;

5) during implementation of tax control according to the procedure, determined by this Code to receive at the taxpayer of the copy of documents;

6) to conduct according to this Code examination of any territories, rooms, documents and objects important for completeness of carrying out tax control;

To receive 7) on the questions connected with the taxation of the checked taxpayer, according to the procedure, established by this Code, from banks of the data on availability and bank account numbers of the taxpayer, about remaining balance and movement of money on these accounts with observance of the requirements to disclosure of the data which are the trade, bank and other protected secret established by the legislation of the Kyrgyz Republic;

8) to determine the tax liability of the taxpayer on the basis of indirect methods of assessment in the cases and procedure provided by this Code;

9) Ceased to be valid according to the Law of the Kyrgyz Republic of 06.10.2012 No. 169

10) to make in courts claims, including for liquidation, including forced, the taxpayer on the bases, stipulated by the legislation the Kyrgyz Republic;

11) to require elimination of the revealed violations of the tax legislation of the Kyrgyz Republic and to control accomplishment of the specified requirements;

12) to require and obtain information from other state bodies and local government bodies connected with the taxation objects and calculations of the tax liabilities according to this Code;

13) to exercise control on taxation;

14) to sign the tax contract;

15) to control work of local government bodies on execution of the state powers delegated according to this Code;

16) to perform verification of the fiscal software regarding compliance to its functional purposes;

17) to remove remaining balance of inventory items in cases:

a) submissions by the taxpayer of the reporting under the VAT with zero indicators or non-presentations by the taxpayer of the reporting under the VAT during 2 calendar months following in a row in the presence of the facts of sales of goods;

b) implementation of business activity without tax registration;

18) when carrying out tax control to seal the property objects connected with business activity of the taxpayer in case of implementation of activities without tax registration and/or without the tax discharge on the basis of the patent.

2. For implementation of the powers established by this Code, bodies of Tax Service and their officials have also other rights established by this Code and the legislation of the Kyrgyz Republic.

Article 51. Obligations of bodies of Tax Service and their officials

1. Bodies of Tax Service and their officials shall:

1) to observe the rights and legitimate interests of the taxpayer;

2) to observe the tax legislation of the Kyrgyz Republic and to demand from taxpayers of its execution;

3) to render assistance to taxpayers performed by them the tax liabilities;

4) to inform the taxpayer through official mass media of form of the established tax statements, procedure for their filling, method and terms of their submission to body of Tax Service;

5) in the cases provided by the tax legislation of the Kyrgyz Republic to provide the answer to the written request of the taxpayer;

6) to exercise tax control of execution of the tax liability;

7) to record taxpayers, the taxation objects accrued and the paid taxes;

8) if other is not provided by this Code, to provide at the expense of budgetary funds forms of the established forms of tax statements, in case of their issue by bodies of Tax Service;

9) to explain procedure for filling of forms of the established tax statements;

10) to carry out tax audit strictly according to instructions;

11) to register tax audits and other forms of tax control in the book of inspection checks;

12) to observe the official, trade, tax, bank and other secret protected by the legislation of the Kyrgyz Republic;

To hand 13) to the taxpayer the decision on execution of the tax liability in terms and the cases provided by this Code;

14) by the written request of the taxpayer no later than 2 working days from the date of following behind day of its obtaining to represent the decision on the amounts and accrual dates and payments of taxes, tax sanctions, penalty fee and percent, and also the decision of body of Tax Service made on the taxpayer and/or his tax liability, and/or its tax debt in the cases established by this Code;

15) to ensure safety of the documents confirming the fact of execution of the tax liability within 6 years;

16) to apply methods of ensuring execution of the tax liability according to the procedure, established by this Code;

To impose 17) on the taxpayer tax sanctions according to the requirements established by this Code and also to apply penalties according to the Code of the Kyrgyz Republic about violations;

18) to consider claims of taxpayers according to the procedure, established by this Code.

2. Bodies of Tax Service shall publish on the open information website of authorized tax authority the report for work of bodies of Tax Service till March first of the year following after accounting calendar year. The report shall contain the following information for accounting calendar year:

1) the name and the amounts of the taxes collected by bodies of Tax Service;

2) amounts of tax debt;

3) the expenses incurred by tax authorities in the course of taxation;

4) statistical data on the provided tax benefits, delays, payments by installments on payment of tax debt;

5) description of achievements and shortcomings of work of bodies of Tax Service;

6) the list of surnames and names of physical persons, names of the organizations which have acknowledged tax debt in the amount of, exceeding 5000 settlement indicators with indication of the size of tax debt.

3. If following the results of carrying out tax control according to the procedure, provided by this Code, the amounts of not estimated tax exceeding threshold from which there comes criminal liability bodies of Tax Service are revealed send for consideration of law enforcement agencies materials of tax audit in case:

1) if the relevant decision took legal effect and is not appealed by the taxpayer in authorized tax authority during the submission due date the taxpayer of the claim established by this Code;

2) if concerning the claim of the taxpayer there is relevant decision of authorized tax authority which took legal effect, confirmatory that the amount of not estimated tax exceeds threshold from which there comes criminal liability, and the taxpayer did not appeal with the claim to court within 30 calendar days from the date of, the delivery following behind day to the taxpayer of the decision of authorized tax authority;

3) if there is judgment which took legal effect, confirmatory that the amount of not estimated tax exceeds threshold from which there comes criminal liability.

Bodies of Tax Service have no power of decision about the direction in law enforcement agencies of information on the fact of tax offense if the taxpayer extinguished at the scheduled time all amount of tax debt specified in the relevant decision of authorized tax authority or court.

4. Bodies of Tax Service and their officials carry out also other obligations provided by the tax legislation of the Kyrgyz Republic.

Article 52. Differentiation of powers of tax and customs authorities in the sphere of tax legal relationship

1. Administration of the VAT and the excise tax during the exporting and commodity import, performance of works, rendering services in mutual trade of state members of the Eurasian Economic Union is performed by bodies of Tax Service.

2. Customs authorities perform administration of the VAT and the excise tax:

1) when moving goods through customs border of the Eurasian Economic Union in the Kyrgyz Republic;

2) when placing goods under customs procedures of free customs zone, free warehouse or customs warehouse, and also in case of completion of customs procedures of free customs zone, free warehouse or customs warehouse.

3. The procedure for administration of taxes in case of completion of customs procedures of free customs zone, free warehouse and customs warehouse is determined by the Government of the Kyrgyz Republic.

Article 52-1. The rights and obligations of local government bodies in the sphere of tax legal relationship

1. Local government bodies and their officials in case of delegation of the appropriate state authority by it have the right:

1) to perform taxation, provided by Sections XIII and XIV, Chapters 53 and 54 of this Code;

2) to carry out tax control according to items 4 and 5 parts 2 Articles 93 of this Code if other is not provided by this Item;

3) to require elimination of the revealed violations of the tax legislation of the Kyrgyz Republic and to control accomplishment of the specified requirements;

4) to obtain information from bodies of Tax Service and other state bodies connected with the taxation objects and calculations of the tax liabilities on the taxes provided by Sections XIII and XIV of this Code;

To receive 5) at the taxpayer of the copy of documents during implementation of tax control according to the procedure, determined by this Code;

To report 6) according to the legislation materials to law enforcement agencies, and also to file a lawsuit claims.

2. Local government bodies exercise raid tax control of observance of the requirements of the tax legislation of the Kyrgyz Republic provided by Items 1 and 3 of part 1 of article 108 of this Code.

3. Local government bodies have the right, in case of delegation of the appropriate state authority by it:

1) when implementing tax control to demand from the taxpayer of submission of the documents on tax payment provided by Sections XIII and XIV, and also Chapters 53 and 54 of this Code;

2) in the remote and remote settlements of the Kyrgyz Republic where there are no organizations of bank to count from the taxpayers cash of tax payment specified in Item 1 of this part, according to the procedure, established by the Government of the Kyrgyz Republic.

4. Local government bodies and their officials in case of delegation of the appropriate state authority by it shall:

1) to observe the rights and legitimate interests of the taxpayer;

2) to observe the tax legislation of the Kyrgyz Republic and to demand from taxpayers of its execution;

3) to render assistance to taxpayers performed by them the tax liabilities;

4) to apply methods of ensuring execution of the tax liability according to Articles 74 and 75 of this Code;

5) to exercise tax control of execution of the tax liability on the taxes provided by Sections XIII and XIV, and also Chapters 53 and 54 of this Code;

6) when carrying out raid tax control to be guided by parts 3 - the 5th Articles 108, Articles 113-115 and 117 of this Code;

7) to register forms of tax control in the book of inspection checks;

8) to observe the official, trade, tax, bank and other secret protected by the legislation of the Kyrgyz Republic;

9) to ensure safety of the documents confirming the fact of execution of the tax liability within 6 years;

10) to submit in tax authority reports on the accrued and arrived amounts of taxes, about use of receipts and documents, and also about entering of the amounts of taxes into bank or local government bodies according to the procedure and the terms established by authorized tax authority;

11) to render assistance to bodies of Tax Service in the taxpayer registration.

5. Local government bodies bear responsibility for failure to carry out or improper execution of the delegated state powers established by part of 1 this Article according to the legislation of the Kyrgyz Republic.

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