of June 14, 2019 No. 72
About introduction of amendments to the Tax Code of the Kyrgyz Republic
Accepted by Jogorku Kenesh of the Kyrgyz Republic on May 8, 2019
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 197:
a) to state the name of Article in the following edition: "Article 197. Deductions on expenses on innovative activities. Discount for depletion of subsoil";
b) state part 1 in the following edition:
"1. Expenses of the taxpayer on innovative activities are deductible. Treat innovative activities:
1) research works;
2) developmental works;
3) design and exploration work;
4) works on implementation of scientific and technical achievements;
5) works on implementation of packets of application programs;
6) works on implementation of information and communication technologies.".
This Law becomes effective after fifteen days from the date of official publication.
President of the Kyrgyz Republic
S. Zheenbekov
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The document ceased to be valid since January 1, 2022 according to article 21 of the Law of the Kyrgyz Republic of January 18, 2022 No. 4