RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of October 4, 2021 No. 198

About measures of the state support of taxpayers, injured events on the Kyrgyz-Tajik site of frontier in Batken Province on April 28-30, 2021

For the purpose of the state support of taxpayers, injured events on the Kyrgyz-Tajik site of frontier in Batken Province on April 28-30, 2021, according to part 2 of article 29 of the Tax Code of the Kyrgyz Republic, articles 10 and 17 of the constitutional Law of the Kyrgyz Republic "About the Government of the Kyrgyz Republic" the Cabinet of Ministers of the Kyrgyz Republic decides:

1. Recognize the events which happened on the Kyrgyz-Tajik site of frontier in Batken Province on April 28-30, 2021 the force majeure falling under determination of "force majeure circumstance".

2. Establish for the period from April 1 to December 31, 2021 for the taxpayers included in the List of the entrepreneurs, injured events on the Kyrgyz-Tajik site of frontier in Batken Province on April 28-30, 2021 determined and confirmed with the interdepartmental groups formed by district public administrations (except for mountain overworking, the mining and issuing excise goods companies, and also the subjects realizing oil products), rates of taxes in the following sizes:

1) the income tax - zero (0) percent;

2) the income tax - zero (0) percent;

3) the value added tax, except for the value-added tax on import, - zero (0) percent;

4) the sales tax - zero (0) percent;

5) tax on the basis of the obligatory patent - zero (0) som;

6) tax on the basis of the voluntary patent - zero (0) som;

7) the single tax - zero (0) percent.

3. Determine that the taxpayers specified in Item 2 of this resolution:

1) during the period from May 1 to October 1, 2021 can submit applications for provision of delay or payment by installments on the amount of the tax debt formed from April 1 till September 30, 2021 as a result of force majeure circumstances without production of documents about the bank guarantee for the term of no more than 1 year;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info