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of May 11, 2016 No. 240

About approval of the Temporary list of types of property on which collection on tax debt cannot be turned

According to article 75 of the Tax Code of the Kyrgyz Republic, articles 10 and 17 of the constitutional Law of the Kyrgyz Republic "About the Government of the Kyrgyz Republic" the Government of the Kyrgyz Republic decides:

1. Approve the Temporary list of types of property on which collection on tax debt, according to appendix cannot be turned.

2. To the Ministry of Economics of the Kyrgyz Republic in accordance with the established procedure to introduce the draft of the regulatory legal act directed to elimination of collisions in the regulatory legal acts regulating questions of determination of property on which collection cannot be turned to two-month time.

3. To impose control of execution of this resolution on department of finance and credit policy of Government office of the Kyrgyz Republic.

4. This resolution becomes effective after ten days from the date of official publication and is effective till December 31, 2016.

Prime Minister

S. Zheenbekov


The temporary list of types of property on which collection on tax debt cannot be turned

Collection on tax debt cannot be turned on property of the taxpayer - the physical person which does not have relation to economic activity and intended for daily private use by physical person or members of his family:

1) at persons whose major activity is the agricultural industry - the single cow, in the absence of cow - the single telka, in the farms which do not have neither cow, nor telka - the single goat, sheep or pig, and also poultry;

2) forage for the cattle, necessary before charges of new forages or before pasture on the pastures, seeds necessary for the next crops;

3) the objects of house situation, utensils, clothes necessary for the debtor and the faces consisting in its dependence:

- clothes - on each person: one summer or autumn coat, one winter coat or sheepskin coat, one winter suit (for women two winter dresses), one summer suit (for women two summer dresses), headdresses on one for every season (for women, besides, two summer scarfs and one warm scarf or shawl), other clothes and headdresses, long time value which was in the use and not being;

- the footwear, linen, bedding, kitchen and table utensils which were in the use (except for the objects made of precious materials, and also the objects having art value);

- furniture - on one bed and chair on each person, one table, one case and one chest on family;

- all children's accessories;

4) food in the quantity necessary for the debtor and his family till new harvest if major activity of the debtor is the agricultural industry, and in other cases - food and money in the amount of minimum wage for each member of the family of the debtor;

5) the fuel necessary for cooking and heating of premises of family during the heating season;

6) stock (including benefits and books), necessary for continuation of professional works of the debtor, except as specified, when the debtor is deprived by the court verdict the right to be engaged in the related activity or when the stock was used by it for illegal occupation trade.


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