LAW OF THE KYRGYZ REPUBLIC

of December 31, 2015 No. 235

About modification of some legal acts of the Kyrgyz Republic (in the Tax code of the Kyrgyz Republic, the Law of the Kyrgyz Republic "About enforcement of the Tax code of the Kyrgyz Republic")

Accepted by Jogorku Kenesh of the Kyrgyz Republic on December 31, 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:

1) part 2 of Article 4 to add with Item 24 following of content:

"24)" activities on systematic basis" - sales activity of identical and/or homogeneous goods if within calendar year more than two commodity units, and also performance of works and rendering services on paid basis are realized.";

Part 2 and paragraph one of part 3 of Article 21 to state 2) in the following edition:

"2. For the purpose of of this Code economic activity of the subject is recognized entrepreneurial if it is performed on systematic basis.

3. The following types of activity are recognized for the purpose of of this Code other activities:";

Part 1 of Article 95 to state 3) in the following edition:

"1. Subjects are subject to tax registration in the Kyrgyz Republic according to the tax legislation:

1) activities of which have signs of business activity;

2) which are recognized taxpayers.

Subjects which activities have signs of entrepreneurial shall submit to tax authority the application for tax registration no later than the end of the month following after month in which signs of business activity appeared according to part 2 Articles of 21 of this Code.";

Article 153 to add 4) with Items 47 - 50 following contents:

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