RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of May 29, 2023 No. 281

About introduction of amendments to the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of requirements of Articles 109-115, 255, 256 Tax codes of the Kyrgyz Republic" of March 4, 2022 No. 106

For the purpose of implementation of requirements of Articles 111, of 255, 256 and 420 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 109-115, 255, 256 Tax codes of the Kyrgyz Republic" of March 4, 2022 No. 106 the following changes:

Paragraph two of Item 1 to declare 1) invalid;

2) in Regulations on the procedure for tax registration of taxpayers in the Kyrgyz Republic approved by the above-stated resolution:

- add with Item 13-2 of the following content:

"13-2. Tax registration of the subject, intended to perform business activity and to pay taxes on general tax regime, is made along with registration passing as taxpayer of the value added tax (further - the VAT) according to requirements of the Section IX of the Tax code according to the procedure, established by this Provision.";

- in Item 29 of the word "the value added tax (further - the VAT)" to replace with abbreviation of "VAT";

- Chapter 10 in paragraph five figures "73" to replace "Cancellation of registration of the taxpayer" with figures "71";

- to declare the subitem 6 of Item 74 invalid;

- add with Chapter 14 of the following content:

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