of July 8, 2011 No. 87
About entering of amendments into some legal acts of the Kyrgyz Republic
Accepted by Jogorku Kenesh of the Kyrgyz Republic on June 10, 2011
Article 1. Bring in the Tax code of the Kyrgyz Republic (Sheets of Jogorku Kenesh of the Kyrgyz Republic, 2008, No. 8, the Art. 922) the following amendments:
1. To add part 6 of Article 31 with Item 7 of the following content:
"7) tax regime in the Park of high technologies.".
2. Add the code with Chapter 59 of the following content:
"CHAPTER 59. THE TAX REGIME IN THE PARK OF HIGH TECHNOLOGIES
Article 386. General provisions
The tax regime provided by this Chapter is applied only to residents of the Park of the high technologies performing economic or foreign economic activity on condition of compliance to the requirements established by the legislation of the Kyrgyz Republic on the Park of high technologies.
Article 387. Tax registration
The resident Parka of high technologies shall undergo accounting tax registration as the resident Park of high technologies by submission of the statement to the relevant tax authority in place of registration with the annex of notarially certified copy of the document confirming registration as the resident Park of high technologies within 5 working days from the date of such registration.
Accounting registration becomes effective from the first day of the month following after month in which the subject submitted the application for registration.
Article 388. Features of the taxation of subjects of the Park of high technologies
1. If other is not provided by this Chapter, the activities of the resident Park of high technologies meeting the requirements of article 386 of this Code for the term determined according to the legislation of the Kyrgyz Republic on Park of high technologies are exempted from the following taxes: income tax, sales tax, value added tax. Effective period of the taxation of residents of Park of high technologies according to this Chapter anyway cannot exceed effective period of the regime of Park of high technologies.
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