ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of April 11, 2016 No. 206

About measures for implementation of requirements of articles 189 and 253 of the Tax Code of the Kyrgyz Republic

For the purpose of implementation of articles 189 and 253 of the Tax Code of the Kyrgyz Republic, according to 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 list of the specialized organizations, tax-exempt on profit and the value added tax according to articles 189 and 253 of the Tax Code of the Kyrgyz Republic, according to appendix 1;

- Procedure for transfer on a grant basis the engineering networks providing activity of objects of housing, the organization performing their operation based on the acceptance report of object in operation according to appendix 2.

2. This resolution becomes effective after fifteen days from the date of official publication.

Appendix 1

The list of the specialized organizations, tax-exempt on profit and the value added tax according to articles 189 and 253 of the Tax Code of the Kyrgyz Republic

Appendix 2

Approved by the Order of the Government of the Kyrgyz Republic of April 11, 2016, No. 206

Procedure for transfer on a grant basis the engineering networks providing activity of objects of housing, the organization performing their operation based on the acceptance report of object in operation

1. This Procedure determines procedure for voluntary conveyance of the engineering networks providing activity of objects of housing (further - engineering networks) the organization performing their operation based on the acceptance report of object in operation (further - the specialized organization).

2. The specialized organization - the organization which issued in accordance with the established procedure specifications on connection of object to engineering networks, performing their operation based on the act of input of the main object in operation issued and registered in accordance with the established procedure.

3. To legal entities with the state pattern of ownership transfer of the objects which are in municipal property is performed after acceptance of the specified objects in state-owned property.

To legal entities with municipal pattern of ownership transfer of the objects which are in state-owned property is performed after acceptance of the specified objects in municipal property.

4. Voluntary conveyance of the engineering networks which are property of legal entities and physical persons on balance of the specialized organization is performed by the owner of property based on the act of input of the main object in operation issued and registered in accordance with the established procedure.

Authorized persons of the owner of property and the specialized organization carry out technical inventory count of engineering networks and draw up the inventory report.

By results of work of authorized persons and based on materials of inventory count the delivery-acceptance certificate in form according to appendix 1 to this Procedure is drawn up.

The delivery-acceptance certificate is drawn up in duplicate and goes:

- the first copy - the specialized organization;

- the second copy - the organization transferring engineering networks.

5. By transfer of the engineering networks which are property of the Kyrgyz Republic to municipal property the commission which structure joins representatives of authorized state body on management of state-owned property, the municipal company and executive bodies of local self-government is created. At the same time at least 50 percent of total number of members of the commission are constituted by representatives of the municipal company and executive body of local self-government.

Commission chairman is the representative of executive body of local self-government having rights of casting vote in case of decision making by the commission.

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