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The document ceased to be valid since  January 1, 2022 according to Item 2 of the Order of the Government of the Kyrgyz Republic of April 30, 2022 No. 236

ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of March 19, 2010 No. 163

About measures for implementation of requirements of regulations of the Tax code of the Kyrgyz Republic

(as amended on 23-01-2020)

For the purpose of implementation of articles 327 and 330 of the Tax Code of the Kyrgyz Republic the Government of the Kyrgyz Republic decides:

1. Approve enclosed:

- Procedure for determination of industry accessory (functional purpose) of object of property, the prevailing material of walls, material of walls and the area of the object of property in the absence of registration of the rights to property and/or discrepancy of tax base and/or functional purpose of object of property with the documentary data received by bodies of Tax Service from other sources;

- Procedure for cost determination of object of the property 4 groups which does not have the internal combustion engine and book value;

- The list of objects of property of societies of disabled people of I and II groups, the organizations of the Kyrgyz society of blind people and deafs in which disabled people, blind people and deafs constitute at least 50 percent from total number occupied and their salary constitutes the amount at least 50 percent from the general fund of compensation, and also organizations and the companies of criminal executive system, non-taxable the property tax;

- the paragraph the fifth ceased to be valid according to the Order of the Government of the Kyrgyz Republic of 23.01.2020 No. 25;

- the paragraph of the sixth ceased to be valid according to the Order of the Government of the Kyrgyz Republic of 23.01.2020 No. 25;;

- the paragraph of the seventh ceased to be valid according to the Order of the Government of the Kyrgyz Republic of 23.01.2020 No. 25;;

- the paragraph of the eighth ceased to be valid according to the Order of the Government of the Kyrgyz Republic of 23.01.2020 No. 25;;

- the paragraph the ninth ceased to be valid according to the Order of the Government of the Kyrgyz Republic of 23.01.2020 No. 25;;

- the paragraph the tenth ceased to be valid according to the Order of the Government of the Kyrgyz Republic of 23.01.2020 No. 25.

2. This resolution becomes effective since January 1, 2010.

3. To impose control of execution of this resolution on the State Tax Administration under the Government of the Kyrgyz Republic.

Prime Minister

D. Usenov

Approved by the Order of the Government of the Kyrgyz Republic of March 19, 2010 No. 163

Appendix 1 voided according to the Order of the Government of the Kyrgyz Republic of 23.01.2020 No. 25 

 Appendix 2 voided according to the Order of the Government of the Kyrgyz Republic of 23.01.2020 No. 25 

 Appendix 3 voided according to the Order of the Government of the Kyrgyz Republic of 23.01.2020 No. 25 

 Appendix 4 voided according to the Order of the Government of the Kyrgyz Republic of 23.01.2020 No. 25 

 Appendix 5 voided according to the Order of the Government of the Kyrgyz Republic of 23.01.2020 No. 25 

Approved by the Order of the Government of the Kyrgyz Republic of March 19, 2010, No. 163

Procedure for determination of industry accessory (functional purpose) of object of property, the prevailing material of walls, material of walls and the area of the object of property in the absence of registration of the rights to property and/or discrepancy of tax base and/or industry accessory (functional purpose) of object of property with the documentary data received by bodies of Tax Service from other sources

Chapter 1. General provisions

1. This Procedure is developed according to Article 114, with parts 3, of 4, of the 6 and 10 article 327 of the Tax Code of the Kyrgyz Republic (further - the Tax code) and establishes procedure for determination:

- industry accessory (functional purpose) of object of property;

- the prevailing material of walls if property object 1, of 2, of 3 groups (further - property object) is constructed of several material types;

- material of walls and the area of the object of property in the absence of registration of the rights to property and/or discrepancy of tax base and/or industry accessory (functional purpose) of object of property with the documentary data received by bodies of Tax Service from other sources.

Chapter 2. Procedure for determination of industry accessory (functional purpose) of object of property

2. Industry accessory (functional purpose) of object of property of 2 and 3 groups (further in this Chapter - property object) is determined proceeding from purpose of object of the property specified in the technical data sheet of unit of real estate of the taxpayer issued by the state body performing registration of the rights to real estate, used for implementation of business activity: productions of goods, rendering services, performance of works, storage of inventory items.

3. If the actual use of object of property other, than the purpose of the real estate specified in technical data sheet of unit of real estate of the taxpayer, industry accessory (functional purpose) is determined proceeding from the actual functional use of object of property.

4. If industry accessory (functional purpose) of object of property changes within calendar year, that tax liability on the property tax is estimated taking into account change of industry accessory (functional purpose) of object of property.

Chapter 3. Procedure for determination of the prevailing material of walls of object of property

5. When calculating rateable value of object of property material of walls which prevails within the walls of property object is assumed as a basis.

6. For object of property of 1 group total area is determined based on the data on the size of total area of property on internal measurement specified in the technical data sheet of unit of real estate of the taxpayer issued by the state body performing registration of the rights to real estate.

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