LAW OF THE KYRGYZ REPUBLIC

of May 18, 2012 No. 55

About modification and amendments in the Tax code of the Kyrgyz Republic

Accepted by Jogorku Kenesh of the Kyrgyz Republic on April 6, 2012

Article 1. 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 changes and amendments:

1. Regarding the 2nd Article 4:

state Item 11 in the following edition:

"11)" the tax debt recognized by the taxpayer" - the outstanding amount of tax debt:

- added based on tax statements of the taxpayer;

- added based on the decision of body of Tax Service according to this Code which the taxpayer studied and which did not dispute;

- added based on the decision of body of Tax Service according to this Code concerning which there is judgment about payment of tax debt which took legal effect.";

add part with Item 17 of the following content:

"17)" the decision of body of Tax Service" - the substandard act adopted by Tax Service according to this Code which can be disputed in authorized tax authority or court.".

2. To add part 2 of Article 16 with the paragraph the second the following content:

"In case of specifying in the tax legislation of the Kyrgyz Republic of term which expires before the date established by this Code the current of any term begins next day after approach of this date.".

3. To state part 2 of Article 18 in the following edition:

"2. The government of the Kyrgyz Republic shall publish rules, provisions, instructions and other documents for application of the tax legislation of the Kyrgyz Republic.".

4. In the paragraph the second Article 20 of the word "authorized tax authority" shall be replaced with words "the Government of the Kyrgyz Republic".

5. Add Article 28 with the paragraph the second the following content:

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