DRAFT

CODE ON TAXES AND FEES

OF THE KYRGYZ REPUBLIC

(TAX CODE)

TABLE OF CONTENTS

GENERAL PART.. 7

SECTION I. GENERAL PROVISIONS. 7

Chapter 1. General Provisions. 7

Article 1. Legislation of the Kyrgyz Republic on taxes and fees. 7

Article 2. Relations regulated by the legislation on taxes and fees. 7

Article 3. Basic principles of the legislation on taxes and fees. 7

Article 4. Principle of obligatory nature of taxation. 7

Article 5. Principle of clear definition of taxation. 7

Article 6. Principle of fair taxation. 7

Article 7. Principle of a single tax system.. 7

Article 8. Principle of publicity of the legislation on taxes and fees. 7

Article 9. Principle of presumption of taxpayer’s good faith. 7

Article 10. Making amendments and additions to legislation on taxes and fees. 7

Article 11. Clarifications on application of the norms of the legislation on taxes and fees. 7

Article 12. Normative legal acts of the government bodies and administrative-executive bodies of the local self-governments 7

Article 13. Validity of legislative acts on taxes and fees. 7

Article 14. Inconsistency between the legal normative acts on taxes and fees and this Code. 7

Article 15. Procedure for reckoning time limits established by the legislation on taxes and fees. 7

Article 16. Effect of international treaties and/or other acts of the Kyrgyz Republic. 7

Article 17. Parties to tax legal relations regulated by the legislation on taxes and fees and Financial Police Services. 7

Article 18. Concept of a tax and fee. 7

Article 19. Institutions, terms and concepts used in this Code. 7

Chapter 2. System of taxes and fees in the Kyrgyz Republic. 7

Article 20. Types of taxes and fees in the Kyrgyz Republic. 7

Article 21. National taxes and fees. 7

Article 22. Local taxes and fees. 7

Article 23. Information on local taxes and fees. 7

Article 24. General conditions of imposing taxes and fees. 7

Article 25. Special tax regimes. 7

SECTION II. TAXPAYERS AND PAYERS OF FEES. TAX AGENTS. REPRESENTATION IN TAX RELATIONS. 7

Chapter 3. Taxpayers and payers of fees. Tax agents. 7

Article 26. Taxpayers and payers of fees. 7

Article 27. Related persons. 7

Article 28. Tax agents. 7

Article 29. Rights of the taxpayers. 7

Article 30. Guarantee and Protection of the Taxpayers' Rights. 7

Article 31. Taxpayers’ obligations. 7

Article 32. Rights and obligations of the tax agents. 7

Chapter 4. Representation in tax relations. 7

Article 33. Representation in tax legal relations. 7

SECTION III. TAX SERVICE. 7

Chapter 5. General rules. 7

Article 34. Tasks and structure of the tax service agencies. 7

Article 35. Bodies collecting taxes. 7

Article 36. Rights of the tax service bodies. 7

Article 37. Duties of the tax service bodies. 7

Article 38. Financing and logistical provision for the tax service bodies. 7

Article 39. Officials of the tax service bodies. 7

Article 40. Conflict of interests. 7

Article 41. Tax Secret 7

Article 42. Powers of the customs bodies to collect taxes. 7

Article 43. Powers of the administrative and executive bodies of the local self-governments to collect taxes and fees. 7

Article 44. Cooperation between tax service bodies and other government agencies and bodies of the local self-governments 7

Article 45. Legal and social protection of tax service officials.