LAW OF THE KYRGYZ REPUBLIC

of February 4, 2019 No. 23

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

Accepted by Jogorku Kenesh of the Kyrgyz Republic on December 27, 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) in Article 332:

a) to state Item 2 of part 1 in the following edition:

"2) on property objects 4 groups - in time, established by the Government of the Kyrgyz Republic, in place of registration or temporary registration of object of property.";

b) in part 3:

- in paragraph one of the word "in which it transfers object" shall be replaced with words "the object following after month of transfer";

- paragraph two after the words "since the beginning of month" to add with words "the following after month,";

c) add Article with part of 3-1 following content:

"3-1. Tax on property objects 4 groups are paid once for tax period. Assignment of rights of property on property object 4 groups is not the basis for the repeated tax discharge on property on condition of payment of tax amount by the taxpayer.

If in case of assignment of rights of property on property object 4 groups by the taxpayer did not pay the property tax for the current year, before state registration or re-registration of the rights the tax amount shall be granted on the budget of one of the parties for approval. The subsequent state registration or re-registration of the property rights to this object of property the same year does not attract the tax discharge on property.

In case of state registration or re-registration of the property rights to property object 4 groups are shown the document on payment of tax amount on property for the current year.";

d) recognize parts 5 and 6 invalid;

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