DRAFT
OF THE
(TAX CODE)
TABLE
OF CONTENTS
Article 1. Legislation of the Kyrgyz Republic on taxes
and fees.
Article 2. Relations regulated by the legislation on
taxes and fees
Article 3. Basic principles of the legislation on taxes
and fees
Article 4. Principle of obligatory nature of taxation
Article 5. Principle of clear definition of taxation
Article 6. Principle of fair taxation
Article 7. Principle of a single tax system
Article 8. Principle of publicity of the legislation on
taxes and fees
Article 9. Principle of presumption of taxpayer’s good
faith
Article 10. Making amendments and additions to
legislation on taxes and fees
Article 11. Clarifications on application of the norms of
the legislation on taxes and fees
Article 13. Validity of legislative acts on taxes and
fees
Article 14.
Inconsistency between the legal normative acts on taxes and fees and
this Code
Article 15. Procedure for reckoning time limits
established by the legislation on taxes and fees
Article 16. Effect of international treaties and/or other
acts of the Kyrgyz Republic
Article 18. Concept of a tax and fee
Article 19. Institutions, terms and concepts used in this
Code
Chapter 2. System
of taxes and fees in the Kyrgyz Republic
Article 20. Types of taxes and fees in the Kyrgyz
Republic
Article 21. National taxes and fees
Article 22. Local taxes and fees
Article 23. Information on local taxes and fees
Article 24. General conditions of imposing taxes and fees
Article 25. Special tax regimes
SECTION
II. TAXPAYERS AND PAYERS OF FEES. TAX AGENTS. REPRESENTATION IN TAX RELATIONS
Chapter 3. Taxpayers and payers of fees. Tax agents.
Article 26. Taxpayers and payers of fees
Article 29. Rights of the taxpayers
Article 30. Guarantee and Protection of the Taxpayers'
Rights
Article 31. Taxpayers’ obligations
Article 32. Rights
and obligations of the tax agents
Chapter 4.
Representation in tax relations.
Article 33. Representation in tax legal relations
Article 34. Tasks
and structure of the tax service agencies
Article 35. Bodies collecting taxes
Article 36. Rights of the tax service bodies
Article 37. Duties
of the tax service bodies
Article 38.
Financing and logistical provision for the tax service bodies
Article 39. Officials of the tax service bodies
Article 40. Conflict of interests
Article 42. Powers of the customs bodies to collect taxes
Article 45. Legal and social protection of tax service
officials
GENERAL
TAX PAYMENT PROCEDURES
Article 47. Emergence, alteration and termination of a
tax obligation
Chapter 7. Fulfillment of the tax obligation and the
grounds for its termination.
Article 48.
Fulfillment of a tax obligation.
Article 49. Procedure and deadlines for the fulfillment
of a tax obligation
Article 50.
Discharge of a tax obligation
Article 51. Fulfillment of a tax obligation by a legal
entity undergoing liquidation
Article 52. Fulfillment of a tax obligation in the event
of reorganization of an organization
Article 56.
Statute of limitations
Article 57. Write off of the bad debts on taxes and fees
Chapter 8. Elements of taxation and imposing fees
Article 58. Objects of taxation and imposing fees
Article 59. Tax
base and base for imposing fees
Article 60. Rate of a tax and a fee
Article 61. Tax
and fee period
Article 62. Procedure of computation of the tax and the
fee
Article 63.
Deadlines for paying taxes and fees
Article 64. Procedure for payment of taxes and fees
Article 65.
Procedure for discharging the tax debt by the taxpayer
Chapter 9. Changes in deadlines for the fulfillment of a
tax obligation
Article 66. General conditions for changing deadlines for
payment of a tax and a fee, and fines.
Article 67. Circumstances ruling out changes in the
deadline for the payment of tax arrears
Article 70. Termination of Operation of Deferment and
Payment by Installments
Article 71. Procedure for enforcement and realization of
the pledged property of the taxpayer
Chapter 10. Notice of the tax service bodies
Article 72. Notice of the tax service bodies , its
content.
Article 73. Types of the notices and grounds for their
dispatch
Chapter 11. Tax enforcement methods
Article 74. Tax enforcement measures
Chapter 12.Measures of compulsory collection of the tax
debt
Article 79. Measures of compulsory collection of the tax
debt
Article 81. Refund
of the overpaid taxes and fees
Article 82. Concept and the forms of the tax control
Chapter 15. Registration of taxpayers
Article 83. General provisions.
Article 85. Deadlines for taxpayers’ registration
Article 86.
Taxpayer’s identification number
Article 87.
Recording of taxpayers’ registration
Article 88. Removal from the Taxpayers’ State Register
Article 90. Recording of the VAT payers and the persons
applying special tax regimes.
Article 91.
Cooperation between authorized agencies in the registration of taxpayers
Article 92. Obligations of banks or institutions performing
certain types of banking operations
Chapter 16. Tax
accounting and tax reporting
Article 93. Regulations and method of tax accounting
Article 94. Simplified method of tax accounting by small
businesses
Article 95. Preparation and storage of accounting records
Article 96. Separate accounting and rules for keeping
separate accounting
Article 98.
Procedure for preparation and filing of tax reports
Article 99. Extension of the deadline for filing tax reports
Article 100.
Changes and additions to tax reports
Article 101. Time
period for keeping tax reports on file.
Chapter 17. The procedure for determining the objects of
taxation in certain cases
Article 102. Procedure of identification of the objects
of taxation on the basis of indirect methods
Article 103. Taxation of the contested income
Article 104. Principles of determining the price of
goods, works and services for taxation purposes
Article 105. Concept and types of tax audits
Article 106.
Periodicity of documentary audits
Article 107. Time
period for the performance of documentary
audits
Article 108.
Grounds for the documentary audit
Article 109.
Beginning of a documentary audit
Article 110. Completion of a documentary audit
Article 111.
Making decision based on results of consideration of the documentary
audit materials
Article 112.
Office(paper) verification
Chapter 19. On-site audit and time study
Article 113. The on-site audit
Chapter 20. Use of cash registers with fiscal memory
Article 115. Use
of cash registers with fiscal memory
Article 116. Requirements for application of cash registers
with fiscal memory
Article 119.
Control of excisable goods
Article 120. Supervision over tax collecting bodies
Chapter 22. Access, inspection, demand of documents,
expert examination, drawing up reports.
Article 123. Demand of the documents
Article 124. Expert examination
Article 125.
General requirements to the report on undertaken tax actions
SECTION
VI. Tax Offenses and Liability for Committing Them
Chapter 23.
General Provisions on Liability for Committing Tax Offenses
Article 126.
Concept of Tax Offense
Article 127. Procedure for consideration of the tax offence cases
Article 128. Persons Liable for Committing Tax Offenses
Article 129. General Conditions of Holding [Taxpayers]
Liable for Committing Tax Offenses
Article 131. Forms of Guilt of Committing a Tax Offense
Article 132.
Circumstances Ruling Out the Guilt of a Person in Committing a Tax
Offense
Article 133. Statute of Limitations for Tax Offenses
Article 135.
Statute of Limitations for Enforcement of Tax Sanctions
Chapter 24. Types of Tax Offenses and Liability for
Committing Them
Article 136.
Avoidance of Registration with a Tax Authority
Article 137.
Failure to File a Tax Report
Article 138. Understatement of the amounts of tax and
(or) a fee
Article 139.
Failure of a Tax Agent to Fulfill the Duty of Withholding and (or)
Remitting Taxes
Article 140. Unlawful Obstruction of Entry to an official
of the tax service body
Article 141.
Liability of a Bank
Chapter 25.
Procedure for Appealing the Decisions of the Tax Service Bodies
Article 143.
Procedure for filing an appeal by the taxpayer
Article 144. Form
and content of the taxpayer’s appeal
Article 145.
Review of the taxpayer’s appeal
Article 147.
Consequences of filing an appeal
Article 148. Right
to file an appeal
Article 149.
Procedure for appealing
SECTION
VIII. PERSONAL INCOME TAX
Chapter 27. General provisions
Article 152.
Payers of income tax
Article 153. Object of taxation
Chapter 28. Gross annual income
Article 156.
Composition of the gross annual income
Article 157. Non-taxable income
Chapter 29. Deductions from gross income to determine the
tax base
Article 158.
Standard tax deductions
Article 159. Tax deductions for education
Article 160. Property tax deductions
Article 163.
Prolongation of the losses incidental to entrepreneurial activity
Chapter 30. Tax rates, procedure for computation,
declaration and payment of the personal income tax
Article 164. Rates
of personal income tax
Article 165.
Calculation of personal income tax
Article 166. Filing tax return
Article 167. Payment of personal income tax
Article 168.
Elimination of double taxation.
Article 169. Income received from the source of income in
the Kyrgyz Republic
Article 170. Taxation at the source of income in the
Kyrgyz Republic
Article 171. Date
of emergence of income
Article 172.
Calculation of tax subject to withholding and payment to budget by tax
agents
Article 173. Procedure and deadline for payment of the
tax withheld at the source of income
Article 174. Filing of the personal income tax statement
by tax agents
Chapter 32. Taxation provisions specific for separate
categories of physical persons
Chapter 33. General provisions
Article 178.
Payers of profit tax
Article 179.
Object of taxation
Article 182. Composition of income
Article 183.
Income Adjustment
Article 184.
Compensated deductions
Article 185.
Nontaxable incomes
Article 186.
Income and deductions under long-term contracts
Chapter 35. Deductible expenses
Article 187.
Deduction of expenses incidental to deriving income
Article 188.
Deductions of expenses on business trips and representation expenses
Article 189.
Deduction of expenses on training and re-training of personnel
Article 190. Deduction of interest expenses on a debt
liability
Article 192. Value
of fixed assets, intangible assets and inventories.
Article 193.
Depreciable fixed assets
Article 194.
Classification of fixed assets and determination of the size of
depreciation sums.
Article 195. Receipt and disposal of fixed assets
for depreciation purposes
Article 196. Deductions of depreciation amounts
Article 197.
Deduction of expenses on repairs
Article 198. Deduction of expenses incidental to increase
of fixed assets
Article 199. Deduction of contributions to the Social
Fund of the Kyrgyz Republic
Article 200. Losses arising from disposal of securities
Article 201.
Transfer of losses incidental to economic activity
Article 202. Reserve funds for covering potential losses
and damages
Article 203.
Discount for sub terrain exhaustion
Article 204. Non-deductible expenses
Chapter 38. Procedure for calculation, declaration and
payment of profit tax
Article 207.
Calculation of profit tax
Article 211.
Filing report on tax withheld at the source of payment
Article 212. Payment of profit tax
Article 213.
Current tax payments
Chapter 39.Specificities of taxation of separate
categories of taxpayers and income
Article 214.
Deduction of contributions to insurance reserve funds formed by
insurance organizations
Article 216. Elimination of double taxation
Article 217. Tax rate for interests
Chapter 40. Specificity of taxation of the income of
foreign organizations at the source
of the income in the Kyrgyz Republic
Chapter 41. General Provisions
Article 221. Payers of the VAT
Article 224. Registration requirements and registration
procedure
Article 225.
Canceling VAT registration
Chapter 43. Object of taxation
Article 226. Object of taxation
Article 227. Supplies of goods, works and services
Article 228.
Supplies by agents and employees
Article 230. Place
of supply of goods
Article 231. Place
of supply of works and/or services
Article 232. Date
of tax liability when importing goods.
Chapter 44. Exempt Supplies and Zero-Rated Supplies
Article 234
Supply of land, agricultural
products, residential buildings and premises
Article 235. Supply of fixed assets under financial lease
agreement
Article 236. Goods
and services in the sphere of medical activity
Article 237.
Financial services
Article 238.
Insurance services
Article 239.
Services on pension provision
Article 240.
Transportation services
Article 241.
Services incidental to international transportation
Article 242. Supply of goods, works, and services to the
subjects of Free Economic Zones (FEZ)
Article 244.
Supplies by charitable and religious organizations
Article 245. Supply on a gratis basis
Article 246.
Supply of ritual goods , works, or services
Article 249. VAT
exempt imports