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LAW OF THE KYRGYZ REPUBLIC

of February 25, 2010 No. 36

About preparation for provision of the single tax declaration by citizens of the Kyrgyz Republic

Accepted by Jogorku Kenesh of the Kyrgyz Republic on January 21, 2010

(as amended on 11-04-2014)

This Law governs the public relations connected with submission of the single tax declaration by the citizens of the Kyrgyz Republic who gained till December 31, 2012 inclusive income and property without the corresponding payment of tax and customs payments, assignments on social insurance and other obligatory payments.

Article 1. Purpose of this Law

The purpose of this Law is provision to the physical persons and government employees of the Kyrgyz Republic determined in article 8 of the Law of the Kyrgyz Republic "About enforcement of the Tax code of the Kyrgyz Republic", opportunities to perform not declared obligations on tax payment, customs payments, assignments on social insurance and other obligatory payments concerning the income and property received till December 31, 2012 inclusive, without payment of the called taxes, assignments and other obligatory payments, except for the amounts of the income and the property value in total exceeding the declaration threshold established by this Law.

Article 2. The basic concepts used in this Law

In this Law the following basic concepts are used:

declaring of the income and property (further - declaring) the actions connected with voluntary declaring of the rights to subjects to declaring;

execution of not declared tax and customs liabilities, assignments on social insurance and other obligatory payments - recognition extinguished obligations on tax payment, customs payments, assignments on social insurance and other obligatory payments concerning the income and property received till December 31, 2012 inclusive without tax payment, assignments and other obligatory payments. According to the income and property exceeding declaration threshold, obligations are settled by payment of declaration payment;

subjects of declaring - the physical persons and government employees of the Kyrgyz Republic (further - the citizens of the Kyrgyz Republic) determined in article 8 of the Law of the Kyrgyz Republic "About the enforcement of the Tax code of the Kyrgyz Republic", declaring the income and property, and settling obligations according to the procedure established by this Law. These persons find the status of subjects of declaring from the date of receipt of the declaration on declaring of the income and property in the authorized officer;

subjects to declaring - the income, personal and real estate received and/or being both in the territory of the Kyrgyz Republic, and beyond its limits, earlier not drawn up (not declared) according to the procedure, determined by the legislation of the Kyrgyz Republic, and/or drawn up on other person; removed from legal economic circulation for the purpose of concealment;

personal and real estate - the property determined according to the Civil code of the Kyrgyz Republic;

the authorized officer - the notaries public of the Ministry of Justice of the Kyrgyz Republic certifying declarations on the income and the property according to the procedure provided by this Law;

declaring term - the term provided by this Law in the period of which citizens of the Kyrgyz Republic can address in the authorized officer;

the declaration on the income and property - the document of the strict accounting having individual sequence number and the confirmatory fact of declaring of the income and property and recognition extinguished not declared tax and customs liabilities, assignments on social insurance and other obligatory payments. The form of the declaration on the income and property affirms the Government of the Kyrgyz Republic;

The register of declarations on the income and property - the register which creates and conducts the authorized officer and which comprises the following data on declaring: individual sequence number of the declaration on the income and property, date of declaring, personal data of person which submitted the given declaration and information on spoil or loss of the declaration on the income and property;

declaration threshold - the cumulative amount of the income and property value exceeding 45000000 (forty five million) som;

declaration payment - 450000 (four hundred fifty thousand) som which are one-timely paid by subjects of declaring according to this Law irrespective of the amount which exceeded declaration threshold;

authorized commercial bank - the commercial bank determined by the Government of the Kyrgyz Republic;

close relatives - the persons determined by the family legislation of the Kyrgyz Republic, jointly living with the customs applicant and concerning which the last incurs property obligations.

Article 3. Coverage of this Law

Operation of this Law extends to the declaring subjects declaring the subjects to declaring belonging to them.

Article 4. State guarantees to subjects of declaring

1. During the period and after declaring carrying out any kinds of checks concerning financial and economic activities of subjects of declaring for the period till December 31, 2012 inclusive is forbidden.

2. Upon termination of the period of declaring carrying out concerning subject to declaring of legal proceedings, including on implementation of criminal prosecution or application of measures of administrative, labor and disciplinary responsibility based on information obtained in the course of carrying out declaring according to this Law is forbidden.

3. The declaration on the income and property cannot be the proof on criminal, administrative, disciplinary or other procedure.

The declaration on the income and property is not the title or right certifying document, except for the recognition fact extinguished obligations on tax payment, customs payments, assignments on social insurance and other obligatory payments concerning the income and property received till December 31, 2012 inclusive.

The declaration on the income and property certified by the authorized officer will be basis for creation and representation by citizens of the Kyrgyz Republic of the single tax declaration for 2013 according to article 92 of the Tax Code of the Kyrgyz Republic, and also the declaration on property and the income of the government employee of the Kyrgyz Republic and the closest members of his family according to the Laws of the Kyrgyz Republic "About public service of the Kyrgyz Republic" and "About declaring and the publication of data on the income, obligations and property of persons replacing political and other special state positions, and also their close relatives".

4. Use of information obtained in the course of declaring against the subject of declaring, and also for impossibility of implementation of process of declaring of property is forbidden.

5. The state guarantees to subjects of declaring:

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