of January 23, 2009 No. 24
About the State Tax Service of the Kyrgyz Republic
Accepted by Jogorku Kenesh of the Kyrgyz Republic on December 12, 2008
This Law determines the legal basis of activities of bodies of the State Tax Service of the Kyrgyz Republic, regulates legal status of staff of bodies of the State Tax Service.
1. Bodies of the State Tax Service of the Kyrgyz Republic (further - bodies of the State Tax Service) - single system of the tax authorities performing executive functions on ensuring control of observance of the tax legislation, correctness of calculation and timeliness of entering into the budget of taxes, to rendering assistance to taxpayers on execution of the tax liability according to the requirements established by the legislation of the Kyrgyz Republic for registration of physical persons as individual entrepreneurs and other functions, stipulated by the legislation the Kyrgyz Republic.
2. The single system of the State Tax Service is constituted by authorized tax authority and territorial tax authorities.
The authorized tax authority can have the representations (representatives) abroad which are carrying out work on the questions entering its competence. Specific precepts of law and organizational bases of activities, function and sources of forming of means of representation (representatives) to the State Tax Service are determined according to the legislation of the Kyrgyz Republic.
Under authorized tax authority the training center performing preparation, retraining, advanced training of specialists in the tax case functions. Legal and organizational basis of activities, function and sources of forming of means of training center are determined by authorized tax authority according to the legislation of the Kyrgyz Republic.
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The document ceased to be valid since January 1, 2022 according to article 21 of the Law of the Kyrgyz Republic of January 18, 2022 No. 4