LAW OF THE KYRGYZ REPUBLIC

of August 12, 2016 No. 167

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:

In paragraph one of part 3 of Article 14 the word "it" shall be replaced with words 1) "it is directly provided by regulatory legal act about modification which";

Part 3 of Article 82 to state 2) in the following edition:

"3. The decision of body of Tax Service is carried to the taxpayer by its delivery.";

Article 119 to state 3) in the following edition:

"Article 119. Use of indirect methods of calculation of the tax liabilities

1. The tax liability is determined by body of Tax Service on the basis of indirect methods in the following cases:

1) in case of violation of accounting treatment for transactions in cash with the population;

2) in the absence of source accounting documents.

2. Application of indirect methods of calculation of the tax liabilities is performed on the basis of assessment of the assets, obligations, turnover, costs, expenses and/or data obtained by results of the established tax post, according to the procedure, determined by the Government of the Kyrgyz Republic.";

4) in Article 122:

a) in the name and in all text of Article of the word of "financial police" shall be replaced with words "on fight against economic crimes";

b) in item 4 of part 3:

the words "not reporting according to the received forms of the invoices VAT" to exclude;

words "losses by taxpayers of forms of the invoices VAT, uses of the counterfeit invoices VAT" shall be replaced with words "pseudo-entrepreneurships, uses of the counterfeit invoices VAT";

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