LAW OF THE KYRGYZ REPUBLIC

of July 30, 2015 No. 207

About modification and amendments in some legal acts of the Kyrgyz Republic

Accepted by Jogorku Kenesh of the Kyrgyz Republic on June 30, 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 change and amendment:

in Article 52-1:

state part 3 in the following edition:

"3. Local government bodies have the right, in case of delegation of the appropriate state authority by it:

1) when implementing tax control to demand from the taxpayer of submission of the documents on tax payment provided by Sections XIII and XIV, and also Chapters 53 and 54 of this Code;

2) in the remote and hardly accessible settlements of the Kyrgyz Republic where there are no organizations of bank to count from the taxpayers cash of tax payment specified in Item 1 of this part, according to the procedure, established by the Government of the Kyrgyz Republic.";

add Article with part 5 of the following content:

"5. Officials of local government bodies bear responsibility for failure to carry out or improper execution of the delegated state powers established by part 4 of this Article according to the legislation of the Kyrgyz Republic.".

Article 2.

Voided according to the Law of the Kyrgyz Republic of 13.04.2017 No. 58

Article 3.

This Law becomes effective after fifteen days from the date of official publication.

To the government of the Kyrgyz Republic to bring the decisions into accord with this Law.

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