LAW OF THE KYRGYZ REPUBLIC

of July 8, 2019 No. 79

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

Accepted by Jogorku Kenesh of the Kyrgyz Republic on May 30, 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:

Article 239 to add 1) with part 8 of the following content:

"8. The delivery of forages for agricultural bird and fish made by the taxpayer to the agricultural producer performing activities for cultivation of agricultural bird and fish is the delivery exempted from the VAT.";

The Code to add 2) with Article 281-1 of the following content:

"Article 281-1. Features of compensation and/or return of VAT amount for import to certain subjects

1. The VAT amount for import paid when importing raw materials for production on the goods items of TNVED approved by the Government of the Kyrgyz Republic is subject to compensation and/or return from the budget:

1) to the agricultural producer performing activities for cultivation of agricultural bird and fish;

2) to the taxpayer performing activities for production of forages for agricultural bird and fish.

2. Return of VAT amount for import is performed on condition of documentary confirmation by the taxpayer of the actual use of the raw materials specified regarding 1 this Article for production of forages for agricultural bird and fish.

3. The procedure and terms of return of VAT amount for import provided by this Article are established by the Government of the Kyrgyz Republic.".

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