LAW OF THE KYRGYZ REPUBLIC

of July 31, 2025 No. 185

About modification of some legal acts of the Kyrgyz Republic concerning reduction of the tax load of the population and subjects of entrepreneurship

Accepted by Jogorku Kenesh of the Kyrgyz Republic on June 19, 2025

Article 1.

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) in Article 4:

a) to add Item 20 of part 2 with the subitem "e" of the following content:

"e) notices of body of Tax Service on charge of the tax amount on property estimated in tax authority;";

b) add with Item 57 of the following content:

"57) transaction - transaction on redirection of money by the organization, the individual entrepreneur, branch/representative office of the foreign organization registered in the Kyrgyz Republic according to the legislation of the Kyrgyz Republic on state registration at the request of the foreign subject from it or other foreign subject to other foreign subject or in its address.

Redirection of money their obtaining and transfer, as is recognized cash, and non-cash form, including cases of obtaining and transfer through other taxpayer, and also uses of the account of the organization, the individual entrepreneur, the branch/representative office of the foreign organization opened in bank of foreign state.";

Article 18 to add 2) with part of 6-1 following content:

"6-1. In cases when the first day of term falls on non-working day, the working day following it is considered day of the beginning of term.";

The paragraph the fourth Item 5 of part 3 of Article 28 to state 3) in the following edition:

"-auxiliary nature activities within activities of branch/representation of the nonresident for the purpose of creation of conditions for implementation of the main activities of the nonresident for which main criterion is that products which are turned out as a result of such activities are always intended for intermediate consumption by the nonresident, except for to the transaction performed at the request of the foreign organization which founded such branch / representation from it or other foreign subject to other foreign subject or in its address are understood;";

4) Article 34-1 to add with Item 3 following of content:

"3) about the right of carrying out tax audit by tax authority according to requirements of this Code in the cases determined by the Cabinet of Ministers and suspension of separate types of the tax audits provided by this Code.";

The second the subitem "v" of Item 15 of part 1 of Article 49 of the word "and 13" to exclude 5) in the paragraph;

Shall be replaced with words 6) in Item 8 of part 1 of Article 51 of the word of "exit tax audit" "tax audit, exit tax audit";

Item 2-2 of part 2 of Article 53 to declare 7) invalid;

8) in Article 60:

a) in the paragraph the second the subitem "v" of Item 24 of part 1 of the word "and 13" to exclude;

b) add with part of 3-1 following content:

"3-1. Bodies of Tax Service constitute the rating of taxpayers providing categorization of taxpayers (their segmentation with use of statistical/mathematical models) by means of the automated information system of authorized tax authority.

The procedure for creation of rating of taxpayers, and also procedure for administration of taxpayers according to rating are determined by the Cabinet of Ministers.";

Part 2 Articles 61 after the words "stipulated in Clause 324 of this Code" to add 9) with words ", and the subject of SEZ concerning the activities specified regarding 5-1 article 430 of this Code";

10) in Article 64:

a) to declare Item 7 of part 1 invalid;

b) to state Item 12 of part 2 in the following edition:

"12) to the authorized state body performing state registration of the rights to real estate regarding the added and paid amounts of the property tax;";

Article 72 to state 11) in the following edition:

"Article 72. Preferential mode of execution of the tax liability

1. The taxpayer has the right to use the preferential mode of execution of the tax liability in the cases and procedure provided by this Article.

2. The preferential mode of execution of the tax liability is applied if the taxpayer:

1) no later than 30 calendar days from the date of delivery of the decision by results of tax audit paid the full amount of shortage and the amount in the amount of 50 percent from the tax sanction added by results of such check added on the date of payment and also 50 percent of the penalty fee added on the date of payment;

2) no later than 30 calendar days from the date of submission of the specified tax statements paid full amount of the shortage which is subject to payment according to this reporting and also the amount in the amount of 30 percent from the penalty fee which is subject to payment added on the date of payment;

3) no later than 15 calendar days from the date of delivery of the decision of authorized tax authority according to the claim of the taxpayer to the decision by results of tax audit paid the full amount of shortage and the amount in the amount of 70 percent from the tax sanction added by results of such check added on the date of payment and also 70 percent of the penalty fee added on the date of payment.

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