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LAW OF THE KYRGYZ REPUBLIC
On Amendments and Addenda to the Tax Code of the Kyrgyz Republic
Adopted by the Legislative Assembly
of Jogorku Kenesh of the Kyrgyz Republic May 27, 1999
Approved by the Assembly of People's Representatives
of Jogorku Kenesh of the Kyrgyz Republic June 24, 1999
Article 1.
The following amendments and addenda shall be introduced to the Tax Code of the Kyrgyz Republic (Vedomosti of Jogorku Kenesh of the Kyrgyz Republic, # 7, p.92).
1. In Article 1 «The Tax Code»:
except the words «...local taxes and collections regulated by local authorities in accordance with rights delegated by the Jogorku Kenesh of the Kyrgyz Republic» from paragraph 1;
except the words «foreign investors and» and replace the words «regulated by the applicable laws of the Kyrgyz Republic» with the words» shall be regulated by the Law of the Kyrgyz Republic On Free Economic Zones in the Kyrgyz Republic» in paragraph 2.
2. In Article 3 «Taxes in the Kyrgyz Republic»:
except the words «and other compulsory payments» from paragraph 1;
replace the words «in accordance with Article 1 of the current Code» with the words «in accordance with this Code» in subparagraph 2) of paragraph 2;
3. Add paragraphs 3 and 4 to Article 5 «The Procedure for Introducing Amendments to the Tax Code» which shall read as follows:
«3. Amendments to the tax legislation adopted in compliance with the established procedure shall become effective upon expiration of 15 days following their official publishment unless otherwise provided by the normative legal acts being adopted;
«4 Tax legislation acts establishing new taxes, increasing tax rates or in some other way aggravating the position of taxpayers shall not have the retrospective effect of force;
In Article 8 «Instructions»:
replace the word «may» with the word «shall» and add the words «and acquaint taxpayers with them through mass media» to paragraph 1;
except paragraphs 3 and 4.
5. In Article 9 «Definitions Used in This Code»:
replace the word «territory» by the word «territories» in subparagraph a) of paragraph 32;
add to paragraph 33 the words «not applying the principle of the country of destination with regards to the Kyrgyz Republic» after the words «the CIS Member States;
the wording of paragraphs 43 and 44 shall be as follows:
«43. «Customs value» customs value shall be determined pursuant to Section V Customs Tariff of the Customs Code of the Kyrgyz Republic.
