LAW OF THE KYRGYZ REPUBLIC

of July 23, 2024 No. 136

About modification of some legal acts of the Kyrgyz Republic in the field of the taxation and social insurance

Accepted by Jogorku Kenesh of the Kyrgyz Republic on June 20, 2024

Article 1.

Bring in the Labor code of the Kyrgyz Republic (Sheets of Jogorku Kenesh of the Kyrgyz Republic, 2006, No. 4, the Art. 392) the following change:

add Article 153 with part three of the following content:

"Salary payment by the employer - the legal entity shall be made in non-cash form, except as specified emergence of force majeure, the announcement of emergency state or emergency situation, and also in the cases provided by the Cabinet of Ministers of the Kyrgyz Republic. The Cabinet of Ministers of the Kyrgyz Republic has the right to resolve salary payment in cash form for employers of separate types of activity or in certain territories of the country.".

Article 2.

Bring in the Code of the Kyrgyz Republic about offenses (the newspaper of "Erkin-limited liability partnership" of November 16, 2021 No. 122-133) the following changes:

Chapter 34 to add 1) with Article 308-1 of the following content:

"Article 308-1. Violation of the requirement for maintaining the register of the tax agent on hired employees

Violation of the requirement for maintaining the register of the tax agent on hired employees -

attracts imposing of penalty on physical persons in the amount of 30 settlement indicators, on legal entities - 65 settlement indicators.";

2) in article 470 of figure "308" to replace with figures "308, 308-1";

Article 519 to add 3) with part 8 of the following content:

"8. The materials of tax control constituted by authorized tax authority are transferred to territorial tax authority in place of registration of the taxpayer for consideration and accountability according to this Code.";

4) in part 6 of Article 563:

a) in paragraph one of figure "309-1" to replace with figures "309, 309-1";

b) paragraphs two and third to recognize invalid.

Article 3.

Bring in the Code of penal procedure of the Kyrgyz Republic (the newspaper of "Erkin-limited liability partnership" of November 16, 2021 No. 122-133) the following change:

regarding 1 article 159 of figure "240" to replace with figures "240-1".

Article 4.

Bring in the Tax code of the Kyrgyz Republic (the newspaper of "Erkin-limited liability partnership" of January 19, 2022 No. 4-9) the following changes:

Item 3 of part 2 of Article 4 to state 1) in the following edition:

"3) bank - the commercial bank, specialized financial and credit or credit institute or the organization having the license or the certificate of National Bank of the Kyrgyz Republic (further - National Bank) if other is not stipulated by the legislation the Kyrgyz Republic;";

2) regarding the 2nd Article 15:

a) word in paragraph one" on which the decision according to part 4 of article 17 of this Code is made" to exclude;

b) add with the paragraph of the following content:

"Provisions of this part do not extend to cases of introduction of amendments to this Code for the purpose of realization of regulatory legal acts of the President of the Kyrgyz Republic.";

Item 6 of part 4 of Article 37 in state language to state 3) in the following edition:

"6) сатуудан to alynuuch салык.";

Part 3 of Article 48 to state 4) in the following edition:

"3. The taxpayer through the office:

1) receives the electronic documents used in the relations regulated by the tax legislation of the Kyrgyz Republic from body of Tax Service;

2) submits to bodies of Tax Service the electronic documents determined by the tax legislation of the Kyrgyz Republic including the scanned copies of paper documents;

3) on permanent basis is conducted by the Register of the tax agent on hired employees and provides in it urgent data on the physical persons which are hired employees and consisting with it in employment relationships. The register of the tax agent on hired employees is used by the taxpayer in case of submission of the reporting under the income tax. This Item does not extend to the organizations financed from the government budget.

Electronic documents are recognized equivalent to the paper documents signed by the sign manual of the taxpayer or head of body of Tax Service.

If other is not provided by this Code, the direction of paper documents is not required if electronic documents are sent to the taxpayer or are transmitted to them through its office.";

5) regarding 1 Article 51:

a) add with Item 3-1 of the following content:

"3-1) through the office of the taxpayer to keep the Register of the tax agent on hired employees and to provide in it urgent data on the physical persons which are hired employees and consisting with it in employment relationships. This Item does not extend to the organizations financed from the government budget;";

b) state Item 8 in the following edition:

"8) based on the instruction to allow the official of body of Tax Service exercising tax control in the form of exit tax audit, raid tax control and establishment of tax post for collection of the tax debt recognized by the taxpayer by cash, determination of the actual quantity of hired employees and also when carrying out time inspections in the territory or indoors, availability or use of which leads to emergence of the tax liability;";

6) part 2-1 of Article 56 to recognize invalid;

The word "notifications" to replace 7) in part 5 of Article 72 with the word "statements";

8) regarding 1 Article 110 in state language the word "kirt" shall be replaced with words "turuug тийиш";

Parts 1 and 2 of Article 111 to state 9) in the following edition:

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