LAW OF THE KYRGYZ REPUBLIC

of May 15, 2015 No. 96

About entering of amendments and changes into the Tax code of the Kyrgyz Republic

Accepted by Jogorku Kenesh of the Kyrgyz Republic on April 8, 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 amendments and changes:

1. Add Article 153 with Items 44-46 of the following content:

"44) Small business entity - the organization or the individual entrepreneur at which total revenue in year does not exceed the size of registration threshold of the VAT.

For the purposes of submission of tax statements and the tax discharge in case of exceeding of the size established by this Item, the subject is considered as small business entity until the end of calendar year.

45) the Subject of medium business - the organization or the individual entrepreneur at which total revenue in year is equal or exceeds the size of registration threshold on the VAT, but constitutes the amount no more 30, of 0 million som.

For the purposes of submission of tax statements and the tax discharge in case of exceeding of the size established by this Item, the subject is considered as the subject of medium business until the end of calendar year.

46) the Accounting period - the period consisting of calendar year, quarter and month for which the taxpayer shall represent tax statements according to requirements of this Code.".

2. In Article 177:

state part 1 in the following edition:

"1. If other is not provided by this Article, the income tax withheld by the tax agent is subject to payment in the budget no later than the day following the 20th, following after month of payment of the income.";

add Article with part of 1-1 following content:

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