LAW OF THE KYRGYZ REPUBLIC

of February 12, 2025 No. 37

About modification of some legal acts of the Kyrgyz Republic in the field of the taxation

Accepted by Jogorku Kenesh of the Kyrgyz Republic on December 26, 2024

Article 1.

Bring in part I of the Civil code of the Kyrgyz Republic (Sheets of Jogorku Kenesh of the Kyrgyz Republic, 1996, No. 6, the Art. 80) the following changes:

Paragraphs of the fourth or sixth of Item 1 of Article 99 to state 1) in the following edition:

"in the third queue - requirements for the main amounts and percent on them of the creditors who are not provided with pledge, and also for the tax liabilities and obligations for payment of the non-tax income are met;

in the fourth queue - calculations for the main amounts of obligatory payments of the budget and off-budget funds, except for the main payment amounts on compulsory national social insurance and the main amounts of the tax liability, the obligation on payment of the non-tax income are made;

in the fifth queue - requirements for payment of penalty (penalty fee and penalty) of creditors of the third and fourth queue, including percent on the main amounts of obligatory payments of the budget and off-budget funds are met.";

Article 219-1 to add 2) with part of the following content:

"The procedure for recovery of term of limitation period on collection of tax debt is established by the tax legislation of the Kyrgyz Republic.".

Article 2.

Bring in part II of the Civil code of the Kyrgyz Republic (Sheets of Jogorku Kenesh of the Kyrgyz Republic, 1998, No. 6, the Art. 226) the following change:

to state item 4 of Article 724 in the following edition:

"4. Are not professional activity on provision of loans:

provision of non-interest loan by physical person to physical person;

provision of loans by the employer to the worker, except for the employer whose activities are regulated by provisions of paragraph 2 of this Chapter;

provision by the fund created according to the decision of the Cabinet of Ministers of the Kyrgyz Republic, loans for development of business activity without collection of percent and the commissions;

provision of loans by the broker to the client for transactions of purchase and sale of securities;

other cases provided by the law.".

Article 3.

Bring in the Code of civil procedure of the Kyrgyz Republic (Sheets of Jogorku Kenesh of the Kyrgyz Republic, 2017, No. 1 (2), the Art. 14) the following change:

to state Item 5 of Article 246 in the following edition:

"5) the requirement about debt collection without penalty on obligatory payments, except for taxes, insurance premiums is declared;".

Article 4.

Bring in the Code of the Kyrgyz Republic about the non-tax income (Sheets of Jogorku Kenesh of the Kyrgyz Republic, 2018, Art. No. 7-8, 490) the following change:

add Article 50 with the paragraph of the following content:

"Owners of the vehicles raised and/or made in the Kyrgyz Republic are exempted from payment of collection for primary registration.".

Article 5.

Bring in the Criminal code of the Kyrgyz Republic (the newspaper of "Erkin-limited liability partnership" of November 16, 2021 No. 122-133) the following changes:

1) in Article 65:

a) regarding 3 words "crimes, stipulated in Article 225" shall be replaced with words "the crimes provided by Articles 225, of 238, of 239, parts 2-4 of Article 240";

b) regarding 4 words "crimes, stipulated in Article 225" shall be replaced with words "the crimes provided by Articles 225, of 238, of 239, parts 2-4 of Article 240";

Article 238-240 to state 2) in the following edition:

"Article 238. Counterfeit of excise stamps and/or means of identification

1. Production of counterfeit excise stamps and/or means of identification (marking codes) with sales objective, and is equal storage with sales objective or use of counterfeit excise stamps and/or means of identification in the large size or group of persons by previous concert -

are punished by penalty from 3000 to 5000 settlement indicators or imprisonment for a period of up to three years.

2. The same acts made in especially large size -

are punished by penalty from 5000 to 7000 settlement indicators or imprisonment for a period of up to five years.

Note. In this Article:

- the large size two hundred or more counterfeit excise stamps or means of identification are recognized;

- especially large size five hundred or more counterfeit excise stamps or means of identification are recognized.

Article 239. Turnover of products, subject to obligatory excise taxation, without excise stamps and/or means of identification, and/or fuel marker

1. Production, storage, import or sales of products, without excise stamps and/or means of identification, and/or fuel marker, and is equal to the subject obligatory marking the violation of established procedure and/or rules of application of means of identification made in large size -

are punished by penalty from 3000 to 5000 settlement indicators or imprisonment for a period of up to three years.

2. The same acts made in especially large size -

are punished by penalty from 5000 to 7000 settlement indicators or imprisonment for a period of up to five years.

Note. In this Article:

- the large size the size of products which cost by five hundred times exceeds the settlement indicator established by the legislation of the Kyrgyz Republic at the time of crime execution or product quantity without excise stamp and/or means of identification, and/or fuel marker two hundred or more units is recognized;

- especially large size the size of products which cost in one thousand times exceeds the settlement indicator established by the legislation of the Kyrgyz Republic at the time of crime execution or product quantity without excise stamp and/or means of identification, and/or fuel marker five hundred or more units is recognized.

Article 240. Illegal production of alcohol and alcoholic products

1. Illegal production or storage with sales objective, and equally in sale illegally to the made or not meeting requirements established by the legislation of the Kyrgyz Republic, alcohol or alcoholic products in large size -

are punished by penalty in the amount of 2000 settlement indicators or imprisonment for a period of up to two years.

2. The same acts made in especially large size -

are punished by penalty in the amount of 5000 settlement indicators or imprisonment for a period of up to five years.

3. The acts provided by parts 1 and 2 of this Article, which entailed severe harm on imprudence -

are punished by penalty in the amount of 7000 settlement indicators or imprisonment for a period of up to five years.

4. The acts provided by parts 1, 2 and 3 these Articles, made by responsible persons of legal entities in especially large size -

are punished by penalty in the amount of 10000 settlement indicators or imprisonment for a period of five up to ten years with deprivation of the right to hold certain positions or to be engaged in certain activities for a period of up to three years.

Note. The large size the amount of alcohol and alcoholic products hundred and more liters is recognized this Article, especially large size two hundred and more liters of alcohol and alcoholic products are recognized.";

Shall be replaced with words 3) in Item 2 of the note of Article 243 of the word "30 calendar days" "three months".

Article 6.

Bring in the Code of penal procedure of the Kyrgyz Republic (the newspaper of "Erkin-limited liability partnership" of November 16, 2021 No. 122-133) the following change:

to state Item 11 of part 1 of Article 39 in the following edition:

"11) the bodies of Tax Service performing pre-judicial production".

Article 7.

Bring in the Code of the Kyrgyz Republic about offenses (the newspaper of "Erkin-limited liability partnership" of November 16, 2021 No. 122-133) the following changes:

Parts 3 and 4 of Article 31 to state 1) in the following edition:

"3. The minimum size of the penalty imposed on physical persons cannot be less than 10 settlement indicators, except for the penalties imposed for offenses, stipulated in Article the 318th of this Code which size cannot constitute less than 5 settlement indicators.

The maximum size of the penalty imposed on physical person cannot exceed 200 settlement indicators, except for the penalties imposed for the offenses provided by Articles 76, of 77, 77-1, 149, 284-1, 284-2, 312, of 313, of 314, 372-1 and 373 of this Code whose size cannot exceed 1000 settlement indicators.

4. The minimum size of the penalty imposed on the legal entity cannot be less than 50 settlement indicators.

The maximum size of the penalty imposed on the legal entity cannot exceed 650 settlement indicators, except for the penalties imposed for the offenses provided by Articles 76, of 77, 77-1, 144, of 149, 284-1, 284-2, 312, of 313, of the 314 and 346 of this Code which size cannot exceed 2000 settlement indicators by Articles 309-1 and 318 of this Code which size cannot exceed 10000 settlement indicators, and Articles 372-1 and 373 of this Code which size cannot exceed 1500 settlement indicators or can be expressed in the multiple size which procedure for determination is provided in part 6 of this Article.";

To add 2) with Article 90-1 of the following content:

"Article 90-1. Failure to meet requirement on salary payment in non-cash form

Failure to meet requirement by the employer - the legal entity on salary payment in non-cash form -

attracts imposing of penalty on legal entities in the amount of 50 settlement indicators.";

3) in Article 282:

a) in the paragraph the second to replace parts 1 of figure "30" with figures "45";

b) in the paragraph the second to replace parts 2 of figure "55" with figures "75";

c) in the paragraph the second to replace parts 3 of figure "100" with figures "150";

4) in Article 283:

a) word in paragraph one" (with volume content of share of ethyl alcohol over 40 percent)" to exclude;

b) in the paragraph the second to replace figures "30" with figures "45";

Article 308 to state 5) in the following edition:

"Article 308. Evasion from the taxation

1. Absence, non-presentation or violation of terms of submission of the documents connected with calculation and tax payment in the budget, except for tax reports -

attracts imposing of penalty on physical persons in the amount of 30 settlement indicators, on legal entities - 130 settlement indicators.

2. The evasion from the taxation expressed in concealment (understating) of profit, the income or other taxation objects, except for concealment (understating) revealed during tax audit -

attracts imposing of penalty on physical persons in the amount of 75 settlement indicators, on legal entities - 230 settlement indicators.";

To add 6) with the articles Z09-3 and 309-4 following of content:

"Article Z09-3. Violation of requirements imposed to the taxpayer providing connection of subjects to the information system applied to the order of transportation of passengers and loads, services of taxi service and courier service

Violation of requirements imposed to the taxpayer providing connection of subjects to the information system applied to the order of transportation of passengers and loads, services of taxi service and courier service -

attracts imposing of penalty on physical persons in the amount of 75 settlement indicators, on legal entities - 230 settlement indicators.

Article 309-4. Non-presentation and/or violation of procedure and terms of representation of the trade markets by owners (directorate) / мини-рынков data on objects of non-residential property to bodies of Tax Service

Non-presentation and/or violation of procedure and terms of representation of the trade markets by owners (directorate) / мини-рынков data on the objects of non-residential property located in the territories of the markets / мини-рынков, not registered by the body performing state registration of the rights to real estate -

attracts imposing of penalty on legal entities in the amount of 650 settlement indicators.";

To replace 7) in article 312 of figure "100" and "280" respectively with figures "300" and "800";

To state Article 313 in the following edition:

"Article 313. Production, import and sales of goods, subject to obligatory marking, without fuel marker or without drawing on goods and/or its packaging of means of marking

Production, import, import, storage and sales of goods, subject to marking, without fuel marker or without drawing on goods and/or its packaging of excise stamps or means of identification, and is equal violation of established procedure and/or rules of application of means of identification if such offense does not contain essential elements of offense -

attract imposing of penalty on physical persons in the amount of 300 settlement indicators, on legal entities - 800 settlement indicators.";

The second articles 314 of figure "200" and "650" to replace 9) in the paragraph respectively with figures "300" and "800";

To add 10) with Articles 316-2 and 316-3 of the following content:

"Article 316-2. Non-presentation and/or violation of procedure and terms of submission of data by the participant of foreign economic activity with use of navigation seals to the national operator of system of tracking of transportations of goods with use of navigation seals

Non-presentation and/or violation of procedure and terms of submission of data by the participant of foreign economic activity with use of navigation seals to the national operator of system of tracking of transportations of goods with use of navigation seals if submission of the specified data is obligatory according to the tax legislation of the Kyrgyz Republic and/or the right EEU -

attracts imposing of penalty on physical persons in the amount of 125 settlement indicators, on legal entities - 500 settlement indicators.

Article 316-3. Non-execution or improper execution of obligations of the national operator of system of tracking of transportations of goods with use of navigation seals

1. Non-execution or improper execution of obligations of the national operator of system of tracking of transportations of goods with use of navigation seals -

attracts imposing of penalty on legal entities in the amount of 500 settlement indicators.

2. The same act provided by part of 1 this Article committed repeatedly within year after application of disciplinary measures, -

attracts imposing of penalty on legal entities in the amount of 650 settlement indicators.";

Article 317 to state 11) in the following edition:

"Article 317. Non-use of the equipment (the program and technical device) intended for making payments with use of bank payment cards and/or electronic money, and/or two-dimensional symbols of barcode (QR code) of the national standard

1. Absence at sellers (contractors) obliged to accept payments during the implementing of trading activity, performance of works and rendering services, the equipment (the program and technical device) intended for implementation of payments with use of bank payment cards and/or electronic money, and/or two-dimensional symbols of barcode (QR code) of the national standard -

attracts imposing of penalty on physical persons in the amount of 10 settlement indicators, on legal entities - 50 settlement indicators.

2. Refusal in acceptance of payments with use of bank payment cards and/or electronic money, and/or two-dimensional symbols of barcode (QR code) of the national standard by sellers (contractors) obliged to accept them during the implementing of trading activity, performance of works and rendering services -

attracts imposing of penalty on physical persons in the amount of 10 settlement indicators, on legal entities - 50 settlement indicators.";

To add 12) with Article 317-1 of the following content:

"Article 317-1. Use of the equipment by the subject (the program and technical device) intended for implementation of payments with use of bank payment cards and/or electronic money, and/or two-dimensional symbols of barcode (QR code) of the national standard registered on the other person

1. Use of the equipment by the subject (the program and technical device) intended for implementation of payments with use of bank payment cards and/or electronic money, and/or two-dimensional symbols of barcode (QR code) of the national standard registered on the other person -

attracts the prevention on physical persons or legal entity.

2. The same action provided by part of 1 this Article committed repeatedly after application of disciplinary measures, -

attracts imposing of penalty on physical persons in the amount of 200 settlement indicators, on legal entities - 650 settlement indicators.";

13) Article 322 to recognize invalid;

"Articles 282 and 283" shall be replaced with words 14) in Article 467 of the word "Articles 282, of 283, 312-314";

Article 470 to state 15) in the following edition:

"Article 470. Authorized body of the State Tax Service

The authorized body of the State Tax Service considers cases on offenses and imposes the penalties provided by Articles 90-1, 308, 308-1, 309 - 309-4, 311 - 316-3, part of 1 Article 317, Articles 317-1, 318-323 and 354 of this Code.";

Article 494 to state 16) in the following edition:

"Article 494. Authorized body in the field of anti-monopoly regulation

The authorized body in the field of anti-monopoly regulation considers cases on offenses and imposes the penalties provided by Articles 76, 286-294, part 2 Articles 317, Articles 403, of 404, of the 405th of this Code.";

Part 6 of Article 563 to state 17) in the following edition:

"6. In case of payment of penalties for the offenses provided by Articles 308, 308-1, 309-2, 311-1, 317, parts 2 - 4-2 Articles 318, Articles 319, 321 and 354 of this Code, within thirty calendar days from the date of receipt of the resolution on imposing of penalty the sizes of penalties decrease by 70 percent.".

Article 8.

Bring in the Tax code of the Kyrgyz Republic (the newspaper of "Erkin-limited liability partnership" of January 19, 2022 No. 4-9) the following changes:

1) regarding the 2nd Article 4:

a) state Item 1 in the following edition:

"1) the agent - the subject performing activities on the basis of civil agreements, including agreements of the order, the commission, transport expedition, the agency agreement or the trust management agreement;";

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