LAW OF THE KYRGYZ REPUBLIC

of December 24, 2018 No. 109

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

Accepted by Jogorku Kenesh of the Kyrgyz Republic on November 28, 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:

Part 2 of Article 4 to add 1) with Item 30 of the following content:

"30)" individual labor activity" - the activities of physical person performed independently and without attraction of wage labor in scientific, pedagogical (teaching), creative spheres, and also in other spheres determined by the Government of the Kyrgyz Republic.";

Item 1 of article 24 after the words "on the basis of the patent" to add 2) with words "(except for individual labor activity)";

The Code to add 3) with Article 24-1 of the following content:

"Article 24-1. The physical person performing individual labor activity

The physical person which is performing the scientific, pedagogical (teaching), creative and other activities determined by the Government of the Kyrgyz Republic on the basis of the patent, not involving wage labor is person who is engaged in individual labor activity.";

Article 27 after the word "activities" to add 4) with words "(except for individual labor activity)";

5) in Article 353:

a) part 1 after the word "performing" to add with words "individual labor activity or individual entrepreneurial";

b) state part 2 in the following edition:

"2. The physical persons performing individual business activity and paying tax on the basis of the voluntary patent (further - taxpayers), pay the taxes established by this Code, except for the following types of tax:

1) income tax;

2) sales tax.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info