During consideration of the bill amending the Tax Code, which was in its second reading, the Ministry of Economy removed from it provisions on fines for non-civil servants related to failure to file a tax declaration.
Changes in liability for tax obligations
Initially, the first version of the bill developed by the Ministry of Economy provided for expanded liability that applied not only to civil servants. The plan was to extend such liability to certain categories of individuals, including heads and deputy heads of institutions, enterprises or organizations with a state share.
However, during the second reading, parliament kept the current version of the Kyrgyz Code on Offenses, which limits liability to civil servants only.
Current status of liability
Under the current version of Article 438 of the Kyrgyz Code on Offenses, two types of fines are provided for failure to file a declaration, and they apply to state or municipal structures.
The bill submitted by the Cabinet of Ministers to parliament on September 23 was adopted by deputies in the first reading on October 1. Subsequently, in the second reading, the Ministry of Economy removed the provision expanding liability.
Further stages of adopting the law
The amendments to the bill were adopted by parliament in the second and third readings on October 28. For the changes to enter into force, the law must be signed by the President.
