LAW OF THE KYRGYZ REPUBLIC

of May 20, 2015 No. 107

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

Accepted by Jogorku Kenesh of the Kyrgyz Republic on April 8, 2015

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. To add part 1 of Article 212 with Items 10 and 11 of the following content:

"10) the preschool educational organizations (the kindergartens created on the basis of private pattern of ownership);

11) private medical institutions of cardiac orientation.".

2. Add Chapter 38 with Articles 251-1 and 251-2 of the following content:

"Article 251-1. Delivery of services by the preschool educational organizations (the kindergartens created on the basis of private pattern of ownership)

Delivery of services by the preschool educational organizations (the kindergartens created on the basis of private pattern of ownership) is the delivery exempted from the VAT.

Article 251-2. Delivery of services by private medical institutions of cardiac orientation

Rendering services by private medical institutions of cardiac orientation is the services exempted from the VAT.".

3. To add part 1 of Article 315 with Items 6 and 7 of the following content:

"6) the preschool educational organizations (the kindergartens created on the basis of private pattern of ownership);

7) private medical institutions of cardiac orientation.".

4. To add part 2 of Article 316 with Items 5 and 6 of the following content:

"5) provision of services by the preschool educational organizations (the kindergartens created on the basis of private pattern of ownership);

6) provision of services of cardiac orientation by private medical institutions.".

5. To add article 343 after paragraph two of Item 9 with Item 10 of the following content:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info