RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of May 29, 2023 No. 280

About introduction of amendments to the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of requirements of Articles 99, 100, 120, 125, 302 and 324 Tax codes of the Kyrgyz Republic" of February 22, 2022 No. 93

For the purpose of implementation of Articles 61, 324 Tax codes of the Kyrgyz Republic, according to articles 13, of the 17th constitutional Law of the Kyrgyz Republic "About the Cabinet of Ministers of the Kyrgyz Republic" the Cabinet of Ministers of the Kyrgyz Republic decides:

1. Introduce in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of requirements of Articles 99, of 100, of 120, of 125, 302 and 324 Tax codes of the Kyrgyz Republic" of February 22, 2022 No. 93 the following changes:

The paragraph the fifth Item 1 to declare 1) invalid;

Appendix 4 to the above-stated resolution to declare 2) invalid;

3) in Regulations on the procedure and conditions of application of the mode of conditional charge of the value-added tax on import of goods approved by the above-stated resolution:

- in Item 3:

state subitem 2 in the following edition:

"2) the banks and subjects rendering financial, insurance services;";

add with subitems 10, 11 following contents:

"10) the subjects performing activities of the builder;

11) the subjects performing deliveries of heat power, the electric power and gas.";

- add Item 5 with the subitem 5 of the following content:

"5) in case of commodity export to draw up the invoice according to the procedure, established by the tax legislation of the Kyrgyz Republic.";

- 13, 14 to state Items in the following edition:

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