LAW OF THE KYRGYZ REPUBLIC

of February 20, 2013 No. 25

About entering of amendments and changes into the Tax code of the Kyrgyz Republic

Accepted by Jogorku Kenesh of the Kyrgyz Republic on January 19, 2013

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 and changes:

1. To add part 1 of Article 50 with Item 15 of the following content:

"15) to control work of local government bodies on execution of the state powers delegated according to this Code.".

2. Add the code with Article 52-1 of the following content:

"Article 52-1. The rights and obligations of local government bodies in the field of tax legal relationship

1. Local government bodies and their officials have the right:

1) to perform taxation, provided by Sections XIII and XIV, Chapters 53 and 54 of this Code;

2) to carry out tax control according to items 4 and 5 parts 2 Articles 93 of this Code if other is not provided by this Item;

3) to require elimination of the revealed violations of the tax legislation of the Kyrgyz Republic and to control accomplishment of the specified requirements;

4) to obtain information from bodies of Tax Service and other state bodies connected with the taxation objects and calculations of the tax liabilities on the taxes provided by Sections XIII and XIV of this Code;

To receive 5) at the taxpayer of the copy of documents during implementation of tax control according to the procedure, determined by this Code;

To report 6) according to the legislation materials to law enforcement agencies, and also to file a lawsuit claims.

2. Local government bodies exercise raid tax control of observance of the requirements of the tax legislation of the Kyrgyz Republic provided by Items 1 and 3 of part 1 of article 108 of this Code.

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