LAW OF THE KYRGYZ REPUBLIC

of July 27, 2016 No. 153

About introduction of amendments to the Tax Code of the Kyrgyz Republic

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

Item 2 of part 5 of Article 100 to add 1) with the paragraph the second the following content:

"Unscheduled inspection is carried out if the taxpayer is agreement party about socially important object.";

"The reporting provided by the taxpayer, the employee" shall be replaced with words 2) regarding 1 Article 107 of the word "the reporting and information provided by the taxpayer, employees";

To replace 3) in article 237 of figure 256-2 with figures 256-3;

The Code to add 4) with Article 256-3 of the following content:

"Article 256-3. Delivery of goods or works according to the agreement on socially important object

1. Delivery of goods or works according to the agreement on socially important object is the delivery exempted from the VAT.

2. For the purpose of this Article:

1) the agreement on socially important object the tripartite production agreement and/or construction or acquisition of socially important object is recognized between:

a) grantor, on the one hand;

b) contractor of works or supplier of goods, on the other hand;

c) state body or public institution, or local government body, from the third party;

2) the agreement on socially important object is recognized valid if;

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