LAW OF THE KYRGYZ REPUBLIC

of August 14, 2020 No. 129

About introduction of amendments to the Code of the Kyrgyz Republic about violations

Accepted by Jogorku Kenesh of the Kyrgyz Republic on June 25, 2020

Article 1.

Bring in the Code of the Kyrgyz Republic about violations (Sheets of Jogorku Kenesh of the Kyrgyz Republic, 2017, No. 4, the Art. 285) the following changes:

Part 3 of Article 27 to add 1) with the paragraph third the following content:

"For the violations provided by part 3 Articles 217, part 2 Articles 242, the sizes of penalties specified for physical persons are applied to legal entities.";

Article 217 to state 2) in the following edition:

"Article 217. Evasion from the taxation, misstatement of financial accounting and violation of terms of submission of reports

1. Absence or misstatement of financial accounting or non-presentation at the scheduled time of the accounting and tax reports, balances, calculations and other documents connected with calculation and tax payment in the budget

2 categories attract imposing of penalty.

2. The evasion from the taxation expressed in concealment (understating) of profit, the income or other taxation objects

4 categories attract imposing of penalty.

3. Violation of terms of submission of tax reports with zero indicators

attracts imposing of penalty of 1 category.";

Article 242 to state 3) in the following edition:

"Article 242. Violation of terms of submission of documents and payment of the payments connected with the national social insurance

1. Violation of terms of submission of documents and payment of the payments connected with the national social insurance

attracts imposing of penalty of 1 category.

2. Violation of terms of submission of the documents connected with the national social insurance with zero indicators

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