KYRGYZSTAN TODAY Policy briefs on - Department of Geography
KYRGYZSTAN TODAY Policy briefs on - Department of Geography
KYRGYZSTAN TODAY Policy briefs on - Department of Geography
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1) assets (d<strong>on</strong>ati<strong>on</strong>s) transferred gratuitously by the state or CO to individuals who<br />
require social rehabilitati<strong>on</strong> or adaptati<strong>on</strong> and medical aid, as well as individuals whose<br />
income is below the minimum subsistence level, including:<br />
a) people with disabilities, WWII veterans, Afghan war veterans, veterans <strong>of</strong><br />
wars in other countries, people with Type I and Type II disabilities 5 ,<br />
b) victims and their family members who suffered as a result <strong>of</strong> war or military<br />
operati<strong>on</strong>s, accidents, natural or man-made disasters, epidemics and<br />
epizootics,<br />
c) senior citizens,<br />
d) children without parents,<br />
e) families that lost their breadwinner,<br />
f) refugees and internally displaced pers<strong>on</strong>s,<br />
g) individuals who require medical assistance, and<br />
h) gifted or talented individuals to help them further develop their abilities.<br />
2) assets transferred gratuitously by not-for-pr<strong>of</strong>it organizati<strong>on</strong>s to physical entities<br />
meant to reimburse their costs for <strong>on</strong>e-time participati<strong>on</strong> in the organizati<strong>on</strong>s’ n<strong>on</strong>commercial<br />
activities specified in their articles <strong>of</strong> associati<strong>on</strong> (for example, reimbursing<br />
transportati<strong>on</strong> costs, cost <strong>of</strong> meals, stati<strong>on</strong>ery and other costs to take part in training<br />
c<strong>on</strong>ducted by a not-for-pr<strong>of</strong>it organizati<strong>on</strong>).<br />
Article 401. Simplified taxati<strong>on</strong> regime based <strong>on</strong> single tax for not-for-pr<strong>of</strong>it<br />
organizati<strong>on</strong>s.<br />
If involved in entrepreneurial activities, n<strong>on</strong>-commercial organizati<strong>on</strong>s, similar to<br />
small-sized enterprises, have the right to run their business by opting for single tax or<br />
simplified tax regime under the same c<strong>on</strong>diti<strong>on</strong>s as small-sized enterprise.<br />
II. To introduce the following amendments to the draft Law <strong>of</strong> the Kyrgyz<br />
Republic “On Enforcing the Tax Code <strong>of</strong> the Kyrgyz Republic”:<br />
1) To add the following new paragraph to Item 1 <strong>of</strong> Article 10, which has the<br />
words “when the new Tax Code comes into force, the following laws become no l<strong>on</strong>ger<br />
effective”:<br />
– Law <strong>of</strong> the Kyrgyz Republic “On Sp<strong>on</strong>sorship and Charity” as <strong>of</strong> November 6,<br />
1999, Ref. No. 119.<br />
5<br />
In post-Soviet countries, as in the former USSR, people with disabilities are split into three categories,<br />
Group I, II and III (Translator’s note)<br />
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