LAW OF THE KYRGYZ REPUBLIC

of February 2, 2024 No. 31

About introduction of amendments to the Tax Code of the Kyrgyz Republic

Accepted by Jogorku Kenesh of the Kyrgyz Republic on December 28, 2023

Article 1.

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 18 of part 2 of Article 4 to declare 1) invalid;

Item 15 of part 1 of Article 49 to add 2) with the subitem "v" of the following content:

"c) data on taxpayers:

- performing activities on the basis of the patent or tax on activities in trade zones with particular treatment, and also 423 of this Code specified in the subitem "an" of Item of 1 part 1, parts 6, of the 8 and 13 Article;

- registered in information systems according to the electronic invoice and electronic commodity transport waybill.";

Part 8 of Article 53 to state 3) in the following edition:

"8. Stipulated in Item 3 parts 2 of this Article, the resident Parka of high technologies, and also the taxpayer performing international carriages of passengers, loads and baggage air and by rail in case of acquisition at the foreign organization or the foreign individual entrepreneur of works and/or services which place of delivery the territory of the Kyrgyz Republic is recognized is exempted from fulfillment of duties of the tax agent concerning the VAT.";

Item 24 of part 1 of Article 60 to add 4) with the subitem "v" of the following content:

"c) data on taxpayers:

- performing activities on the basis of the patent or tax on activities in trade zones with particular treatment, and also 423 of this Code specified in the subitem "an" of Item of 1 part 1, parts 6, of the 8 and 13 Article;

- registered in information systems according to the electronic invoice and electronic commodity transport waybill;";

5) in Article 64:

a) to state Item 1 of part 1 in the following edition:

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