LAW OF THE KYRGYZ REPUBLIC

of February 11, 2020 No. 18

About introduction of amendments to the Law of the Kyrgyz Republic "About enforcement of the Tax code of the Kyrgyz Republic"

Accepted by Jogorku Kenesh of the Kyrgyz Republic on January 22, 2020

Article 1.

Bring in the Law of the Kyrgyz Republic "About enforcement of the Tax code of the Kyrgyz Republic" (Sheets of Jogorku Kenesh of the Kyrgyz Republic, 2008, No. 8, the Art. 923) the following changes:

in Article 8:

a) add Article with parts 3-2 and 3-3 of the following content:

"3-2. Requirements of article 92 of the Tax Code of the Kyrgyz Republic for submission of the single tax declaration for the period, since 2021, extend on:

- the physical persons occupied in the bodies, organizations, the companies and the organizations which are under authority of the state bodies and local government bodies performing the research, creative, teaching, medical and improving and other activities for servicing of the population which are not connected with executive functions;

- the physical persons occupied in state bodies, the state and municipal companies and organizations, and also in the organizations with the state share;

- the physical persons who are citizens of the Kyrgyz Republic, and also not being citizens of the Kyrgyz Republic, but having the residence permit in the Kyrgyz Republic or the status of kayrylman, gained income from activities in the international organizations;

- the physical persons who incurred the one-time expenses on the amount over the 3000-fold size of settlement indicator in tax period directed to acquisition by them of the property right or other right to property.

3-3. Requirements of article 92 of the Tax Code of the Kyrgyz Republic for submission of the single tax declaration for the period, since 2023, extend to the physical persons who gained the taxable incomes in tax period.";

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