LAW OF THE KYRGYZ REPUBLIC

of August 3, 2013 No. 184

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

Accepted by Jogorku Kenesh of the Kyrgyz Republic on June 27, 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 change and amendment:

1. State Article 368 in the following edition:

"Article 368. Tax period

Tax period for execution of the tax liabilities on the basis of the contract is one calendar year, except as specified, provided by this Article.

For the subjects of public catering passing to the tax discharge on the basis of the tax contract within year, tax period will be the period, since month in which the taxpayer passed to the tax discharge on the basis of the tax contract, and until the end of this year.".

2. To add part 1 of Article 369 with the paragraph the second the following content:

"The subjects of public catering performing activities more than 3 months have the right to sign the tax contract in any month.".

Article 2. This Law becomes effective not earlier than fifteen days from the date of official publication.

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