DECREE OF PROVISIONAL GOVERNMENT OF THE KYRGYZ REPUBLIC

of July 28, 2010 VP No. 114

About measures of the state support of taxpayers, the injured events which took place in April-June, 2010

For the purpose of the state support of taxpayers, injured events which took place in April-June, 2010, the Provisional Government of the Kyrgyz Republic accepts this Decree:

1. Recognize the events which took place in April-June, 2010 in the territory of the Kyrgyz Republic, the force majeure falling under determination of force majeure circumstances for tax purposes and the purposes of the national social insurance.

2. Determine that:

- change of payment due date of the amount of tax debt is made only under the bank guarantee, except for delays and/or the payment by installments provided to the taxpayers injured with force majeure circumstances;

- local keneshes have the right to provide complete or partial exemption of the land tax on agricultural holdings, the house adjoining, personal, garden and garden parcels of land and lands of nonagricultural appointment for a period of up to 3 years in cases when the land user suffered loss of property owing to force majeure circumstances;

- the financial support received by the taxpayers injured with force majeure circumstances is not assessed with the income tax;

- on the amounts of the financial support given to physical persons in connection with compensation of damage suffered to health and material damage as a result of the natural disasters which comprehended them, the fire, force majeure and force majeure circumstances, insurance premiums in Social fund of the Kyrgyz Republic are not assessed.

3. Determine that regulatory legal acts of the Kyrgyz Republic are effective in the part which is not contradicting this Decree.

4. This Decree becomes effective since April 7, 2010.

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