LAW OF THE KYRGYZ REPUBLIC

of June 14, 2019 No. 73

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

Accepted by Jogorku Kenesh of the Kyrgyz Republic on May 8, 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. 922) the following changes:

Part 2 of Article 4 to add 1) with Items 31-33 of the following content:

"31)" products with the heated tobacco" - the products with tobacco intended for inhalation of the aerosol formed as a result of tobacco heating electronic or otherwise without tobacco burning process.

32) "the Nicotinocontaining liquid" - the liquid containing nicotine and held for use in electronic cigarettes (in cartridges, reservoirs and other containers) when which heating the aerosol intended for inhalation is formed.

33) "Electronic cigarettes" - products without tobacco which by means of electronic technologies heat the nicotinocontaining liquid (in cartridges, reservoirs and other containers for use in electronic cigarettes) and form the aerosol intended for inhalation.";

Part 1 of Article 285 to add 2) with Items 4-1 and 4-2 of the following content:

"4-1) products with the heated tobacco classified in goods item of TNVED 2403;

4-2) nicotinocontaining liquids for use in electronic cigarettes classified in goods item of TNVED 3824;";

The table of part 1 of Article 287 to add 3) with lines of the seventeenth and eighteenth of the following content:

"

".

Article 2.

This Law becomes effective after 15 days from the date of official publication.

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