LAW OF THE KYRGYZ REPUBLIC

of April 24, 2013 No. 57

About modification and amendments in the Tax code of the Kyrgyz Republic

Accepted by Jogorku Kenesh of the Kyrgyz Republic on March 14, 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 changes and amendment:

1. State Article 28 in the following edition:

"Article 28. Electronic document and digital signature of the taxpayer

The electronic document and the digital signature of the taxpayer is the document constituted and signed according to requirements of the legislation of the Kyrgyz Republic about the digital signature if other is not provided by this Code.".

2. In Article 86:

state part 4 in the following edition:

"4. In case of creation of tax statements in electronic form the electronic document shall be certified by the digital signature of the taxpayer, except as specified, stipulated by the legislation the Kyrgyz Republic.";

add Article with part 10 of the following content:

"10. Provision of tax statements in electronic form without digital signature according to the procedure, determined by the Government of the Kyrgyz Republic is allowed.".

Article 2. To the government of the Kyrgyz Republic to bring the regulatory legal acts into accord with this Law.

Article 3. This Law becomes effective from the date of official publication.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info