of January 23, 2009 No. 24
About the State Tax Service of the Kyrgyz Republic
Accepted by Jogorku Kenesh of the Kyrgyz Republic on December 12, 2008
This Law determines the legal basis of activities of bodies of the State Tax Service of the Kyrgyz Republic, regulates legal status of staff of bodies of the State Tax Service.
1. Bodies of the State Tax Service of the Kyrgyz Republic (further - bodies of the State Tax Service) - single system of the tax authorities performing executive functions on ensuring control of observance of the tax legislation, correctness of calculation and timeliness of entering into the budget of taxes, to rendering assistance to taxpayers on execution of the tax liability according to the requirements established by the legislation of the Kyrgyz Republic for registration of physical persons as individual entrepreneurs and other functions, stipulated by the legislation the Kyrgyz Republic.
2. The single system of the State Tax Service is constituted by authorized tax authority and territorial tax authorities.
The authorized tax authority can have the representations (representatives) abroad which are carrying out work on the questions entering its competence. Specific precepts of law and organizational bases of activities, function and sources of forming of means of representation (representatives) to the State Tax Service are determined according to the legislation of the Kyrgyz Republic.
Under authorized tax authority the training center performing preparation, retraining, advanced training of specialists in the tax case functions. Legal and organizational basis of activities, function and sources of forming of means of training center are determined by authorized tax authority according to the legislation of the Kyrgyz Republic.
3. The State Tax Service submits to the Government of the Kyrgyz Republic.
4. Ceased to be valid the Law of the Kyrgyz Republic of 29.01.2010 No. 17
5. Ceased to be valid the Law of the Kyrgyz Republic of 29.01.2010 No. 17
6. Ceased to be valid the Law of the Kyrgyz Republic of 29.01.2010 No. 17
7. The State Tax Service is headed by the chairman appointed to position by the Prime Minister of the Kyrgyz Republic.
8. Bodies of the State Tax Service are legal entities, have independent expense budget, accounts in system of treasury, seal with the image of the State Emblem of the Kyrgyz Republic with the name in the state and official languages, letterheads, angular stamps.
9. The State Tax Service has banner and signs of symbolics which samples affirm the Government of the Kyrgyz Republic.
Official of bodies of the State Tax Service is the head or the employee of bodies of the State Tax Service having the powers established by the legislation of the Kyrgyz Republic.
Bodies of the State Tax Service in the activities are guided by the Constitution of the Kyrgyz Republic, international agreements which participant is the Kyrgyz Republic, the become effective in the procedure established by the law, Tax codes, the laws of the Kyrgyz Republic, presidential decrees of the Kyrgyz Republic, resolutions of Jogorku Kenesh and Government of the Kyrgyz Republic, and also other regulatory legal acts published according to the legislation of the Kyrgyz Republic.
1. Bodies of the State Tax Service work in close interaction with state governing bodies of administrative-territorial educations.
2. Bodies of the State Tax Service coordinate the work with law enforcement, financial and other monitoring bodies.
1. In bodies of the State Tax Service the citizens of the Kyrgyz Republic having the higher financial, economic education and other higher education conforming to qualification requirements are accepted on competitive basis according to the Law of the Kyrgyz Republic "About the public civil service and municipal service". Persons which do not have working experience of work in Tax Service pass training.
The procedure and conditions of passing of training are determined by the Provision approved by the head of the State Tax Service.
2. Concerning the staff of bodies of Tax Service activities assessment according to the procedure, established by the Law of the Kyrgyz Republic "About the public civil service and municipal service" is carried out.
3. Combining jobs of service in bodies of the State Tax Service with work in other organizations, organizations and at the companies, and also occupation business activity is not allowed, except pedagogical, scientific and creative activities.
4. In the State Tax Service the faces previously convicted for criminal offenses cannot consist irrespective of, the criminal record is extinguished or removed.
1. The special rank is a personally given rank to each employee of the State Tax Service by results of activities assessment, with respect for the sequence, according to the replaced position within group and category of positions, and also taking into account the professional level and length of service in public service in the previous special rank and in the replaced state position.
2. The special ranks are given to the staff of the State Tax Service according to posts.
3. The special ranks given to the staff of the State Tax Service are subdivided into the first and next.
4. The first special rank to again accepted employees is given by results of activities assessment not earlier than in one year from the date of revenues to service, including probation period.
In case of appointment of the government employee to the senior or main managerial position 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.
5. 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.
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The document ceased to be valid since January 1, 2022 according to article 21 of the Law of the Kyrgyz Republic of January 18, 2022 No. 4