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:

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