of December 29, 2014 No. 167
About modification and amendments in the Tax code of the Kyrgyz Republic
Accepted by Jogorku Kenesh of the Kyrgyz Republic on November 27, 2014
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 amendments:
1. To state part 3 of Article 1 in the following edition:
"3. To the relations on collection of taxes from the goods moved through customs border of the Customs union, the legislation of the Kyrgyz Republic in the field of customs affairs is applied in the part which is not settled and not contradicting the tax legislation of the Kyrgyz Republic.".
2. To add part 2 of Article 4 with Items 21-23 of the following content:
"21) "Commodity import" - the commodity importation on customs area of the Customs union performed according to the customs legislation of the Customs union and / or the legislation of the Kyrgyz Republic in the field of customs affairs and also commodity importation on the territory of the Kyrgyz Republic from the territory of other state member of the Customs union.
22) "The legislation of the Customs union" - set of the regulatory legal acts regulating relations of subjects of business activity of the member countries of the Customs union accepted according to this Code and international treaties of state members of the Customs union.
The legislation of the Customs union consists from:
- of this Code;
- international treaties of the state members of the Customs union regulating customs and tax legal relationship in the Customs union;
- the decisions of the Commission of the Customs union regulating customs legal relationship in the Customs union, accepted according to this Code and international treaties of state members of the Customs union.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.
The document ceased to be valid since January 1, 2022 according to article 21 of the Law of the Kyrgyz Republic of January 18, 2022 No. 4