LAW OF THE KYRGYZ REPUBLIC

of July 24, 2015 No. 194

About modification and amendments in the Tax code of the Kyrgyz Republic

Accepted by Jogorku Kenesh of the Kyrgyz Republic on June 26, 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. In Items 1 and 2 of part 4 of Article 124 of the word "database" shall be replaced with words "data from the database".

2. In Article 189:

to add Item 1 after the words "in the authorized capital" with words ", and/or other types of contribution of the subject to the organization in which the subject is participant";

state Item 2 in the following edition:

"2) cost gratuitously the fixed assets received by the organization and money on capital investments on development of its own production base in the decision of the Government of the Kyrgyz Republic or local government bodies, and also the cost of the objects (welfare, housing and household appointment, roads, power networks, substations, boiler and thermal networks, gas networks, objects of hydroelectric power stations, thermal power plants, hydraulic engineering constructions, water intaking constructions, the mining equipment, objects of civil defense, and also right to use by the parcels of land) received gratuitously in property of economic societies with the state share more than 50 percent and/or the specialized organizations, which are property of the Kyrgyz Republic, or local government bodies the specified objects performing use and operation to destination (further in this Section - gratuitously the received subjects to welfare appointment).

The list of the specialized organizations specified in this Item affirms the Government of the Kyrgyz Republic;".

3. State Article 253 in the following edition:

"Article 253. Delivery on a grant basis

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