2018吉尔吉斯斯坦税务简报（英文版）

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1、InternationalTaxKyrgyzstanHighlights2018Investmentbasics:exemptfromthecorporateincometax.DividendsreceivedfromanonresidentcompanyareincludedinCurrency–KyrgyzstanSom(KGS)regularincomeandtaxedatthegeneralcorporatetaxForeignexchangecontrol–Theregenerallyarenorate.restrictionsonconvertingortransferr

2、ingfundsassociatedCapitalgains–Capitalgainsderivedbyaresidentarewithcross-bordertransactionsintofreelyusablecurrencytaxedasregularincomeatthegeneralcorporatetaxrate.atthelegal,market-clearingrate.Foreignexchangeiswidelyavailable,andtheKGSisfreelyconvertibleatLosses–Lossesincurredbyataxpayerasare

3、sultofitsbanksandexchangeoffices.economicactivitiesmaybecarriedforwardforuptofivecalendaryears.Thecarrybackoflossesisnotpermitted.Accountingprinciples/financialstatements–AllcompaniesinKyrgyzstanmustuseIFRS.Rate–Thestandardcorporateincometaxrateis10%.Forleasingcompanies,therateis5%fortheperiodfr

4、omPrincipalbusinessentities–Thesearethelimited1January2017through31December2021.A0%rateliabilitycompany,openandclosedjointstockcompanies,appliestocorporateentitiesengagedintheminingofpartnership,soleproprietorship,branchandgoldore,concentrate,alloyandgoldrefining,aswellasrepresentativeofficeofaf

5、oreigncompany.tocertaindomesticcompaniesthatusenewequipmentCorporatetaxation:solelyforproductionandsellgoodsoftheirownproduction(providedthedomesticcompanycompliesResidence–AlegalpersonisaresidentofKyrgyzstanifwithcertaincriteriainthetaxcode).itisestablishedaccordingtothelawsofKyrgyzstanoritsman

6、agementbodiesarelocatedinKyrgyzstan.Surtax–NoBasis–ResidentcompaniesaretaxedonworldwideAlternativeminimumtax–Noincome.NonresidententitiesaresubjecttotaxonlyonForeigntaxcredit–AforeigntaxcreditisgrantedforKyrgyz-sourceincomeandonincomereceivedbyataxpaidabroadonforeignincome,providedthereisataxper

7、manentestablishmentinKyrgyzstan.treatywiththecountrytowhichthetaxwaspaid.TheTaxableincome–TaxableprofitisdefinedasamountofthecreditislimitedtotheamountofKyrgyzaccountingprofit,subjecttocertainadjustmentsintaxdueonthesameinco