LAW OF THE KYRGYZ REPUBLIC

of July 21, 2016 No. 129

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 June 22, 2016

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) in Article 92:

a) state part 1 in the following edition:

"1. The single tax declaration is tax statements which purpose - provision of financial and other information about economic activity of the subject.";

b) in part 2:

and 5 to state items 4 in the following edition:

"4) the physical person who is not the citizen of the Kyrgyz Republic, but having the residence permit in the Kyrgyz Republic or the status of kayrylman;

5) the physical person who is not the citizen of the Kyrgyz Republic, but having property objects in the territory of the Kyrgyz Republic.";

c) add Article with part of 2-1 following content:

"2-1. For the purposes of Item 5 of part 2 of this Article object of property is understood as the property which is the taxation object according to Sections XIII and XIV of this Code.";

Item 2 of part 1 of Article 161 to state 2) in the following edition:

"2) the physical resident person who is not the citizen of the Kyrgyz Republic, having the residence permit in the Kyrgyz Republic or the status of kayrylman, gaining income;";

3) in Item 1 of Article 162:

a) state the subitem "an" in the following edition:

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