LAW OF THE KYRGYZ REPUBLIC

of March 15, 2014 No. 50

About entering of amendments into the Tax code of the Kyrgyz Republic

Accepted by Jogorku Kenesh of the Kyrgyz Republic on February 12, 2014

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 amendments:

1. Add Article 167 with Items 42 and 43 of the following content:

"42) the income of employees of the religious organizations in the form of the salary, awards, compensations and other payments of the compensating and stimulating nature;

43) income of physical persons from rendering religious practices, rituals, ceremonies, services in the organization and holding pilgrimage.".

2. To add Item 3 of Article 189 with the subitem "e" of the following content:

"e) income from rendering religious practices, rituals, ceremonies, services in the organization and holding pilgrimage, and also donations;".

3. To add part 2 of Article 231 with Item 7 of the following content:

"7) rendering religious practices, rituals, ceremonies, and also services in the organization and holding pilgrimage.".

4. To add part 2 of Article 316 with item 4 of the following content:

"4) rendering religious practices, rituals, ceremonies, and also services in the organization and reduction of pilgrimage.".

Article 2. To the government of the Kyrgyz Republic to bring the regulatory legal acts into accord with this Law.

Article 3. Determine that action of provisions of article 1 of this Law extends to the tax legal relationship which arose since January 1, 2009, except for paragraph two of Item 1 of article 1 of this Law which becomes effective since January 1, 2014.

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