LAW OF THE KYRGYZ REPUBLIC

of December 10, 2018 No. 99

About introduction of amendments to the Tax Code of the Kyrgyz Republic

Accepted by Jogorku Kenesh of the Kyrgyz Republic on October 31, 2018

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 changes:

1) regarding 1 Article 95:

a) state Item 1 in the following edition:

"1) activities of which fall under business activity and/or that is recognized;";

b) declare paragraph two invalid;

Article 96 to add 2) with part of 2-1 following content:

"2-1. Physical persons which activities fall under business activity and/or that is recognized, shall submit to tax authority the application for tax registration no later than the end of the month following after month in which the activities recognized by business activity according to part 2 Articles of 21 of this Code are performed.";

Item 6 of Article 167 to state 3) in the following edition:

"6) the grants paid to pupils and students of organizations of formation of the Kyrgyz Republic and also the grants paid by non-profit organizations of the Kyrgyz Republic;".

Article 2.

This Law becomes effective after ten days from the date of official publication.

To the government of the Kyrgyz Republic in three-months time to bring the regulatory legal acts into accord with this Law.

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