LAW OF THE KYRGYZ REPUBLIC

of January 24, 2015 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 December 11, 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 amendments and changes:

1. To add item 4 of part 2 of article 112 after the word of "trade" with the words "and in the resort sphere".

2. In Article 120:

add part 2 with Item 7 of the following content:

"7) in case of transactions with the subjects of entrepreneurship applying special tax regime.";

to add part 3 after the words "differ from market price" with the words "more than for 20 percent".

3. Add Article 153 with Items 37 and 38 of the following content:

"37)" the builder of housing" - the organization and/or the individual entrepreneur performing construction of residential constructions.

38) "The subject of the resort sphere" - the organization or the individual entrepreneur rendering services in acceptance and accommodation of vacationers for temporary residence with rendering these or those household, transport, entertaining, improving and medical services. Such subjects sanatorium, sanatorium organizations, houses and bases of entertainment, sport and leisure, dispensaries, guest houses, boarding houses, campings and other organizations of similar appointment, and also the private houses and their parts used for the similar purposes for tax purposes are recognized.".

4. To add part 3 of Article 359 with Item 7 of the following content:

"7) on subjects of the resort sphere.".

5. In Article 367:

to add Item 8 after words of "public catering" with words ", the resort sphere and builders of housing";

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