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LAW OF THE KYRGYZ REPUBLIC

of May 22, 2015 No. 115

About modification and amendments in some legal acts of the Kyrgyz Republic (about simplification of procedures of registration and liquidation of subjects of entrepreneurship)

(as amended of the Law of the Kyrgyz Republic of 08.07.2019 No. 82)

Accepted by Jogorku Kenesh of the Kyrgyz Republic on April 23, 2015

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 declare Item 6 of part 6 of Article 31 invalid.

2. To add part 2 of Article 54 with Item 8 of the following content:

"8) to bodies of the state statistics for the purpose of implementation of statistical activities, the stipulated by the legislation Kyrgyz Republic.".

3. To recognize part 1 of Article 63 invalid.

4. In Article 78:

in Item 1 of figure "100 000" to replace with figures "1000000";

state Item 2 in the following edition:

"2) authorized tax authority - on the amount over 1000000 som.".

5. In Article 79:

in part 7 of figure "30" to replace with figures "10";

to add part 11 after figure "3" with the word of "workers".

6. In part 7 of article 81 of figure "40" to replace with figures "30".

7. To declare paragraph two of part 6 of Article 84 invalid.

8. In part 5 of Article 87 of the word "15 days" shall be replaced with words "10 working days".

9. In Article 96:

state parts 1 and 2 in the following edition:

"1. Tax registration of the taxpayer is made on the basis:

1) the written application of the subject about tax registration or statements of physical person for state registration as the individual entrepreneur;

2) to pay to information provided by the bodies specified in Chapter 17 of this Code testimonial of the fact that the subject has obligation tax.

Tax registration of individual entrepreneurs is performed along with their state registration as individual entrepreneurs.

2. The tax authority shall make tax registration in the following terms:

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