of June 2, 2026 No. 385
About introduction of amendments to the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About efficiency evaluation of tax benefits" of August 4, 2023 No. 388
For the purpose of optimization of assessment work of efficiency of tax benefits, according to part 2 of article 36 of the Tax Code 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. Bring in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About efficiency evaluation of tax benefits" of August 4, 2023 No. 388 the following changes:
according to the procedure of efficiency evaluation of tax benefits, approved by the above-stated resolution:
- in Item 8:
state subitem 1 in the following edition:
"1) the authorized tax authority carries out provisional estimate following the results of which brings in the authorized state body having functions and powers on regulation of tax legal relationship, carrying out tax and customs policy (further - authorized state body), analytical note with appendices 1, 2 or 3, 4 to this Procedure taking into account the data specified in the appendices 2 or 4 to this Procedure received from authorized body in the field of customs affairs. The National Statistical Committee of the Kyrgyz Republic enters in authorized state body information according to appendices 1 or 3 to this Procedure;";
in subitem 2 of the word "and/or authorized body in the field of customs affairs" to exclude;
state subitem 3 in the following edition:
"3) interdepartmental working group:
- determines the tax benefits specified in appendix 6 to this Procedure on which the efficiency evaluation of tax benefits will be carried out;
- based on provisional estimate of authorized tax authority carries out final assessment.
If necessary the interdepartmental working group addresses to authorized state body for request of data at state bodies, business associations and subjects of entrepreneurship.
The interdepartmental working group brings in authorized state body analytical note with appendices 1, 2 or 3, 4 to this Procedure;";
- to state appendix 6 to the above-stated Procedure in edition according to appendix to this resolution.
2. This resolution becomes effective after fifteen days from the date of official publication.
Chairman of the Cabinet of Ministers of the Kyrgyz Republic
A. Kasymaliyev
"Appendix 6
to the Evaluation procedure of efficiency of tax benefits
The list of the tax benefits which are subject to efficiency evaluation of tax benefits
|
No. of article of the Tax Code of the Kyrgyz Republic |
Content of privilege |
|
1 stage (2023) | |
|
Article 213 part 1 Item 10 |
The income in type of excess of cost of own shares over their nominal value is not assessed with the income tax |
|
Article 213 part 1 Item 13 |
Interest income and the income from increase in value of the securities which are on the date of realization in listing of stock exchanges on the highest and following for the highest category of listing is not assessed with the income tax |
|
Article 239 part 1 Item 5 |
The profit of credit union is exempted from the taxation |
|
Article 270 part 1 |
Delivery of financial services is the delivery exempted from the VAT |
|
Article 297 part 1 Item 15 |
The bank equipment (ATMs, payment terminals and bank booths) imported on the territory of the Kyrgyz Republic - till January 1, 2024 is exempted from payment of the VAT. The bank equipment equipped with systems of availability to persons with limited opportunities of health on sight - till January 1, 2026 |
|
2 stage (2024) | |
|
Article 191 part 7 Item 1 |
Income of the taxpayer from other activities is not assessed with the income tax: deposit interests in bank of the Kyrgyz Republic |
|
Article 213 part 1 Item 11 |
Cost of the shares (shares) distributed between members of the organization for the decision of general meeting, or difference between nominal value of the new shares received instead of initial and nominal value of initial shares of the shareholder in case of distribution between members of the organization of shares (shares) in connection with increase in the authorized capital of this organization including at the expense of property of the organization which are in addition received by the member of the organization is not assessed with the income tax |
|
Article 234 part 1 |
The property value, including money, to the donated charitable organizations, and also the organizations of culture and sport regardless of patterns of ownership provided that this property is not used for benefit of the taxpayer who transferred him is deductible |
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