LAW OF THE KYRGYZ REPUBLIC

of April 3, 2020 No. 33

About modification of some legal acts concerning stabilization of social and economic situation in connection with force majeure circumstances

Accepted by Jogorku Kenesh of the Kyrgyz Republic on April 1, 2020

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:

Item 25 of part 2 of Article 4 to state 1) in the following edition:

"25)" the minimum level of reference prices" - the price of the goods imported on the territory of the Kyrgyz Republic from state members of the Eurasian Economic Union and made in the territory of the Kyrgyz Republic, established in the cases and procedure determined by this Code.";

2) in Article 29:

a) "Insuperable" shall be replaced with words the word "1. Insuperable";

b) add with part 2 following of content:

"2. The government of the Kyrgyz Republic in case of force majeure circumstances has the right to make decisions for certain term:

1) on provision of delay or payment by installments on the amount of the tax debt formed as a result of force majeure circumstances without provision of the bank guarantee;

2) on change of rates of taxes within the rates provided by the tax legislation of the Kyrgyz Republic;

3) on prolongation of terms of submission of tax statements, except for tax statements on indirect taxes in case of commodity import on the territory of the Kyrgyz Republic from the territories of state members of the Eurasian Economic Union;

4) on non-use of tax sanctions and penalty fee for untimely execution of the tax liabilities.";

3) the offer second of part 6 of Article 79 to state in the following edition: "If other is not established by this Code, the documents confirming availability of the bases specified in parts 2 of this Article, and documents on the bank guarantee of deferred payment or the spread amount of tax debt are enclosed to this application.";

"This Article" shall be replaced with words 4) regarding 1 Article 88 of the word "this Code";

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