LAW OF THE KYRGYZ REPUBLIC

of January 23, 2019 No. 9

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

Accepted by Jogorku Kenesh of the Kyrgyz Republic on December 13, 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:

in Article 343:

a) shall be replaced with words the word "If" "1. If";

b) state Item 1 in the following edition:

"1) lands:

a) reserves, rezervator, natural, national and dendrology parks, botanical and zoos, wildlife areas, nature sanctuaries, subjects to historical and cultural appointment, unallotted lands of inventory, the lands occupied with tracking strip along frontier;

b) public settlements, occupied with protective afforestations, water and forest funds;

c) means of communication, land strips along the roads of republican and local value except for provided for agricultural use;

d) the products pipelines and communication lines except for provided for agricultural use;

e) under water storage basins and inundated areas, power lines, used for the development or transmission of electricity except for provided for agricultural use;";

c) in item 4 of the word "and/or leased" to exclude;

d) add Article with part 2 following of content:

"2. The release from the taxation provided by part of 1 this Article does not extend to cases when the specified lands or their part are provided by the land user in lease.".

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