LAW OF THE KYRGYZ REPUBLIC

of May 11, 2019 No. 59

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

Accepted by Jogorku Kenesh of the Kyrgyz Republic on April 4, 2019

Article 1.

Bring in the Tax code of the Kyrgyz Republic (Sheets of Jogorku Kenesh of the Kyrgyz Republic, 2008, No. 8, the Art. 992) the following changes:

Part 2 of article 227 after words "Articles 261 - 263-1" to add 1) with the words "and part 2 of Article 375";

Part 1 of Article 372 to state 2) in the following edition:

"1. The tax regime provided by this Chapter is applied only to activities of subjects of SEZ performing activities according to requirements imposed by the legislation of the Kyrgyz Republic on free economic zones in the Kyrgyz Republic, except for productions and realization of excise goods except the companies performing activities for production and realization of the tobacco products assessed by excise and the VAT when importing to other territory of the Kyrgyz Republic, registered till 2000.";

Article 373 to state 3) in the following edition:

"Article 373. Subject of SEZ

The subject of SEZ - the legal entity registered (re-registered) by authorized state body and who underwent accounting registration in general directorate of SEZ and also branches (representations) which are earlier registered in general directorate of SEZ before entry into force of the Law of the Kyrgyz Republic "About free economic zones in the Kyrgyz Republic" of January 11, 2014 No. 6.";

4) in Article 375:

a) state part 2 in the following edition:

"2. Delivery of goods, works and services, held for use in production, from the territory of the Kyrgyz Republic the subject which is not the subject of SEZ, to the subject of SEZ is assessed with the VAT at the rate established by part 2 of article 227 of this Code.";

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