RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of October 19, 2023 No. 554

About modification of the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of requirements of part 5 of Article 1, Articles 80, 85, 138, 139 and 140 Tax codes of the Kyrgyz Republic" of March 22, 2022 No. 150

For the purpose of optimization of procedures of collection of tax debt, according to part 5 of Article 1, Articles 85, 146 Tax codes of the Kyrgyz Republic, 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 part 5 of Article 1, of Articles 80, of 85, of 138, 139 and 140 Tax codes of the Kyrgyz Republic" of March 22, 2022 No. 150 the following change:

according to the procedure of collection of tax debt, approved by the above-stated resolution:

- 25, 26 to state Items in the following edition:

"25. Collection of the tax debt recognized by the taxpayer at the expense of money from bank accounts of the taxpayer and/or the third party is performed by exposure in NPT bank.

NPT can be drawn up on paper or in the form of the electronic document by means of the automated system of authorized tax authority.

In cases if NPT is drawn up on paper, then such requirement is constituted in duplicate and shall be signed by the head or the deputy manager of tax authority and is certified by official stamp of tax authority.

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