LAW OF THE KYRGYZ REPUBLIC

of July 12, 2017 No. 123

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

Accepted by Jogorku Kenesh of the Kyrgyz Republic on June 7, 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:

1) in Article 189:

a) in Item 2 of the word of "welfare, housing and household appointment, roads, power networks, substations, boiler and thermal networks, gas networks, objects" to exclude;

b) add Article with Item 2-1 of the following content:

"2-1) cost gratuitously the fixed assets received by the specialized organization from subjects to welfare, housing and household appointment, roads, water supply and the sewerage, power networks and metering devices, substations, boiler and thermal networks, gas networks and metering devices of gas performing use, operation and servicing of the specified objects to destination irrespective of pattern of ownership of such organization, according to the acceptance report of object in operation.";

Part 3 of Article 253 to state 2) in the following edition:

"3. Transfer of the specialized organization on a grant basis engineering networks providing life activity of objects of housing is the delivery exempted from the VAT and is performed based on the acceptance report of object in operation.".

Article 2. This Law is subject to official publication and becomes effective since January 1, 2018.

To the government of the Kyrgyz Republic to bring the regulatory legal acts into accord with this Law.

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