of July 22, 2011 No. 123
About entering of amendments and changes into some legal acts of the Kyrgyz Republic
Accepted by Jogorku Kenesh of the Kyrgyz Republic on June 23, 2011
Bring in the Tax code of the Kyrgyz Republic (Sheets of Jogorku Kenesh of the Kyrgyz Republic, 2008, No. 8, the Art. 922) the following amendments and change:
1. Add Article 153 with Item of 31 following contents:
"31)" the maximum retail price (further - MRTs)" - the retail price (the upper limit of the price) specified directly on unit of consumer packaging (pack) of tobacco products. MRTs represents the price above which unit of consumer packaging (pack) of tobacco products cannot be realized to consumers by retailers, public catering, service industry, and also individual entrepreneurs. MRTs is established by the taxpayer independently per unit of consumer packaging (pack) of tobacco products separately on each brand (each name) of tobacco products.".
2. Add Chapter 41 with Article 286-1 of the following content:
"Article 286-1. Procedure for determination of settlement cost of tobacco products concerning which the combined tax rates are established
1. Settlement cost the work MRTs, the consumer packaging specified on unit (pack) of tobacco products, and the quantities of units of consumer packaging (packs) of the tobacco products realized (transferred) during accounting tax period or imported on the territory of the Kyrgyz Republic is recognized.
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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