KYRGYZSTAN TODAY Policy briefs on - Department of Geography

1) assets (donations) transferred gratuitously by the state or CO to individuals who
require social rehabilitation or adaptation and medical aid, as well as individuals whose
income is below the minimum subsistence level, including:
a) people with disabilities, WWII veterans, Afghan war veterans, veterans of
wars in other countries, people with Type I and Type II disabilities 5 ,
b) victims and their family members who suffered as a result of war or military
operations, accidents, natural or man-made disasters, epidemics and
epizootics,
c) senior citizens,
d) children without parents,
e) families that lost their breadwinner,
f) refugees and internally displaced persons,
g) individuals who require medical assistance, and
h) gifted or talented individuals to help them further develop their abilities.
2) assets transferred gratuitously by not-for-profit organizations to physical entities
meant to reimburse their costs for one-time participation in the organizations’ noncommercial
activities specified in their articles of association (for example, reimbursing
transportation costs, cost of meals, stationery and other costs to take part in training
conducted by a not-for-profit organization).
Article 401. Simplified taxation regime based on single tax for not-for-profit
organizations.
If involved in entrepreneurial activities, non-commercial organizations, similar to
small-sized enterprises, have the right to run their business by opting for single tax or
simplified tax regime under the same conditions as small-sized enterprise.
II. To introduce the following amendments to the draft Law of the Kyrgyz
Republic “On Enforcing the Tax Code of the Kyrgyz Republic”:
1) To add the following new paragraph to Item 1 of Article 10, which has the
words “when the new Tax Code comes into force, the following laws become no longer
effective”:
– Law of the Kyrgyz Republic “On Sponsorship and Charity” as of November 6,
1999, Ref. No. 119.
5
In post-Soviet countries, as in the former USSR, people with disabilities are split into three categories,
Group I, II and III (Translator’s note)
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