LAW OF THE KYRGYZ REPUBLIC

of August 12, 2016 No. 166

About modification of some legal acts of the Kyrgyz Republic (in the Tax code of the Kyrgyz Republic, the Criminal code of the Kyrgyz Republic and the Code of the Kyrgyz Republic about the administrative responsibility)

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:

Part 5 of Article 83 to add 1) with Items 21-23 of the following content:

"21) about assignment of series and the invoice numbers VAT;

22) about refusal in assignment of series and the invoice numbers VAT;

23) about registration as payer of the VAT.";

Article 228 to state 2) in the following edition:

"Article 228. Leviable subject. Information access on the VAT

1. The subject becomes leviable if it is registered or shall be registered in tax authority as the taxpayer of the VAT according to this Section.

2. Each taxpayer has the right of open entry to information on taxpayers of the VAT which includes:

1) full name of the taxpayer of the VAT, INN and registration date on the VAT;

2) date of cancellation of registration on the VAT;

3) date, series and invoice numbers VAT;

4) series and invoice numbers recognized as invalid.

3. Information specified in part 2 of this Article is posted on the open website of authorized tax authority no later than the day following behind day of receipt by tax authority of such information or adoption of the relevant decision by tax authority. The tax authority provides access to the specified information to the taxpayer registered on the VAT in this tax authority.";

To exclude 3) in part 9 of Article 266 of the word "and lost";

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