of October 6, 2012 No. 169
About modification and amendments in some legal acts of the Kyrgyz Republic
Accepted by Jogorku Kenesh of the Kyrgyz Republic on September 27, 2012
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:
declare Item 12 invalid;
to add Item 13 after words of "tax legal relationship" with words ", to carrying out tax and customs policy";
add part with Items 18 - 20 following contents:
"18)" calculations with the population" - agreement settlements of civil form with physical persons, except for individual entrepreneurs.
19) "Interest income" - the income from debt requirements of any kind, including the income on bonds, bills and other types of borrowings, including the income gained from the transactions of attraction and financing performed according to the legislation of the Kyrgyz Republic, and also received under the agreement of finance lease (leasing).
20) "Interest expense" - expense on debt obligations of any kind, including expense on bonds, bills and other obligation types, including the expense made on the transactions of attraction and financing performed according to the legislation of the Kyrgyz Republic, and also made under the agreement of finance lease (leasing).".
2. To state part 5 of Article 18 in the following edition:
"5. The documents published according to part 2 of this Article are brought to the general attention by reproduction of the text of documents in the printing and electronic edition determined by the Government of the Kyrgyz Republic and also on the open information website of authorized state body and/or authorized tax authority.".
3. Regarding 1 Article 50:
declare Item 9 invalid;
state Item 10 in the following edition:
"10) to make in courts claims, including for liquidation, including forced, the taxpayer on the bases, stipulated by the legislation the Kyrgyz Republic;".
4. To declare Item 3 of Article 68 invalid.
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