LAW OF THE KYRGYZ REPUBLIC

of August 17, 2020 No. 132

About modification of the Tax code of the Kyrgyz Republic

Accepted by Jogorku Kenesh of the Kyrgyz Republic on June 24, 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 change:

state Article 281 in the following edition:

"Article 281. VAT return according to the international obligations of the Kyrgyz Republic

1. If international treaties of the Kyrgyz Republic provide return or release from the VAT, then delivery of goods, works and services are subject to VAT liability with subsequent its return:

1) for official use by diplomatic representations and consular establishments of foreign states, the international organizations or their representations performing the activities in the Kyrgyz Republic and also other organizations to which privileges and immunities according to international treaties of the Kyrgyz Republic are provided;

2) for private use by accredited employees, including the members of their families, diplomatic representations and consular establishments of the foreign states, the international organizations or their representations performing the activities in the Kyrgyz Republic living together with them and also other organizations to which privileges and immunities according to international treaties of the Kyrgyz Republic are provided.

2. The conditions established by part of 1 this Article concerning diplomatic representations and consular establishments of foreign states in the Kyrgyz Republic and also their employees, including the members of their families using the corresponding privileges and immunities living together with them are implemented by the Kyrgyz Republic taking into account the principles of reciprocity and the parity basis.

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