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LAW OF THE KYRGYZ REPUBLIC

of February 25, 2010 No. 36

About preparation for provision of the single tax declaration by citizens of the Kyrgyz Republic

Accepted by Jogorku Kenesh of the Kyrgyz Republic on January 21, 2010

(as amended on 29-05-2014)

This Law governs the public relations connected with submission of the single tax declaration by the citizens of the Kyrgyz Republic who gained till December 31, 2012 inclusive income and property without the corresponding payment of tax and customs payments, assignments on social insurance and other obligatory payments.

Article 1. Purpose of this Law

The purpose of this Law is provision to the physical persons and government employees of the Kyrgyz Republic determined in article 8 of the Law of the Kyrgyz Republic "About enforcement of the Tax code of the Kyrgyz Republic", opportunities to perform not declared obligations on tax payment, customs payments, assignments on social insurance and other obligatory payments concerning the income and property received till December 31, 2012 inclusive, without payment of the called taxes, assignments and other obligatory payments, except for the amounts of the income and the property value in total exceeding the declaration threshold established by this Law.

Article 2. The basic concepts used in this Law

In this Law the following basic concepts are used:

declaring of the income and property (further - declaring) the actions connected with voluntary declaring of the rights to subjects to declaring;

execution of not declared tax and customs liabilities, assignments on social insurance and other obligatory payments - recognition extinguished obligations on tax payment, customs payments, assignments on social insurance and other obligatory payments concerning the income and property received till December 31, 2012 inclusive without tax payment, assignments and other obligatory payments. According to the income and property exceeding declaration threshold, obligations are settled by payment of declaration payment;

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