LAW OF THE KYRGYZ REPUBLIC

of April 19, 2017 No. 62

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 subsoil")

Accepted by Jogorku Kenesh of the Kyrgyz Republic on March 16, 2017

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:

Article 256 to state 1) in the following edition:

"Article 256. Delivery and export of metallic ores, concentrates, alloys and the affined metals

Delivery and export of metallic ores, concentrates, alloys and the affined metals are the delivery exempted from the VAT.";

Article 261 to state 2) in the following edition:

"Article 261. Commodity export

1. Commodity export, except for export of metallic ores, concentrates, alloys and the affined metals, is delivery with zero rate of the VAT.

2. In case of commodity export in state members of the Eurasian Economic Union, and also in case of performance of works on raw materials supplied by the customer conversion the taxpayer of the VAT shall provide to tax authority along with tax statements on the VAT documents according to the list approved by the Government of the Kyrgyz Republic.";

3) part 2 of Article 301 to recognize invalid;

Article 302-304 to state 4) in the following edition:

"Article 302. Taxation object

1. The taxation object bonus is the mineral right on purpose:

1) mineral mining, including selection (extraction from subsoil) underground waters;

2) mineral investigations;

3) mineral search;

4) collection of mineralogical, paleontologic collections for dealing purposes;

5) collection of stone material for the decorative purposes and use as ornamental stones and construction materials.

2. The taxation object bonus also are:

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