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RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of September 19, 2025 No. 592

About questions of the State Tax Administration under the Cabinet of Ministers of the Kyrgyz Republic and State Customs Service under the Cabinet of Ministers of the Kyrgyz Republic

(as amended of the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of 06.11.2025 No. 721)

For the purpose of implementation of the Presidential decree of the Kyrgyz Republic "About some questions of public administration in tax and customs spheres" of July 14, 2025 No. 205, of increase in efficiency of tax and customs administration of receipts, according to articles 13, of the 17th constitutional Law of the Kyrgyz Republic "About the Cabinet of Ministers of the Kyrgyz Republic" the Cabinet of Ministers of the Kyrgyz Republic decides:

1. Reorganize the State Tax Administration under the Ministry of Finance of the Kyrgyz Republic and the State agency on control of production and turnover of ethyl alcohol, alcoholic products under the Cabinet of Ministers of the Kyrgyz Republic by merge into the State Tax Administration under the Cabinet of Ministers of the Kyrgyz Republic.

2. Rename:

1) public institution "Salyk Service" under the State Tax Administration under the Ministry of Finance of the Kyrgyz Republic in public institution "Salyk Service" under the State Tax Administration under the Cabinet of Ministers of the Kyrgyz Republic;

2) the state company "Center of Single Window" in the field of foreign trade" under the State Customs Service under the Ministry of Finance of the Kyrgyz Republic in the state company "Center of Single Window" in the field of foreign trade" under the State Customs Service under the Cabinet of Ministers of the Kyrgyz Republic.

3. Approve:

1) Regulations on the State Tax Administration under the Cabinet of Ministers of the Kyrgyz Republic according to appendix 1;

2) the scheme of management of the State Tax Administration under the Cabinet of Ministers of the Kyrgyz Republic according to appendix 2;

3) Regulations on the State Customs Service under the Cabinet of Ministers of the Kyrgyz Republic according to appendix 3;

4) the scheme of management of the State Customs Service under the Cabinet of Ministers of the Kyrgyz Republic according to appendix 4.

4. Determine that:

1) the State Tax Administration under the Cabinet of Ministers of the Kyrgyz Republic is legal successor of the State Tax Administration under the Ministry of Finance of the Kyrgyz Republic and State agency on control of production and turnover of ethyl alcohol, alcoholic products under the Cabinet of Ministers of the Kyrgyz Republic;

2) the State Customs Service under the Cabinet of Ministers of the Kyrgyz Republic is legal successor of the State Customs Service under the Ministry of Finance of the Kyrgyz Republic.

5. Bring in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About organizational matters of forming of the project of revenues of the government budget" of August 26, 2015 No. 604 the following changes:

in the Management on accomplishment of functions of administrators of resources of the budget of the Kyrgyz Republic approved by the above-stated resolution:

- in appendix to the above-stated Management:

Items 11-16, 19, of 22, of 24, 25 to recognize invalid;

add with Chapters 33, 34 following of content:

"

33. The State Tax Service under the Cabinet of Ministers of the Kyrgyz Republic

204

Collection for garbage removal from settlements

205

Charges for approbation, the analysis and branding of jewelry and other household products from precious metals

206

Assignments on development and content of infrastructure of local value

207

Taxes according to the Tax code of the Kyrgyz Republic

208

Collection for implementation of activities for production and turnover of ethyl alcohol and alcoholic products

209

Penalties and penalty fee

210

The state fee for licensing

211

Other non-tax income established by the legislation of the Kyrgyz Republic

34. The State Customs Service under the Cabinet of Ministers of the Kyrgyz Republic

212

The income turned into advantage of the state

213

Income from realization of the revealed smuggling

214

Income from realization of the confiscated, ownerless and heirless property

215

Income from realization of office and search dogs

216

Penalties, penalty fee, financial sanctions on penalties

217

Receipts from rendering paid state services

218

Customs payments, the special anti-dumping, compensatory duties collected according to the Customs code of the Eurasian Economic Union, the Tax code of the Kyrgyz Republic and the legislation of the Kyrgyz Republic in the field of customs affairs

219

Taxes according to the Tax code of the Kyrgyz Republic

".

6. Bring in the order of the Government of the Kyrgyz Republic "About approval of the Disciplinary charter of law enforcement agencies of the Kyrgyz Republic" of February 3, 2020 No. 52 the following change:

in the Disciplinary charter of law enforcement agencies of the Kyrgyz Republic approved by the above-stated resolution:

- to state appendix 3 to the specified Disciplinary charter in edition according to appendix 5 to this resolution.

7. Bring in the order of the Government of the Kyrgyz Republic "About some questions in the field of customs affairs" of February 13, 2020 No. 79 the following changes:

1) in the Instruction for application of separate customs procedures approved by the above-stated resolution:

- in Items 38, of 109, of 132, "Government" shall be replaced with words the 139th word "Cabinet of Ministers";

2) in the Instruction for control of calculation and the customs payment, the special, anti-dumping and compensatory duties approved by the above-stated resolution:

- in the paragraph the second Item 17 "Government" shall be replaced with words the word "Cabinet of Ministers";

- in appendix 6 to the above-stated Instruction:

in the paragraph the second Item 3, item 4 of the word "Ministry of Finance" shall be replaced with words "Cabinet of Ministers";

3) in Qualification requirements to workers of the customs representatives approved by the above-stated resolution:

- in appendix to the specified Qualification requirements of the word "Ministry of Finance" shall be replaced with words "Cabinet of Ministers";

4) according to the procedure of conducting customs inspections, approved by the above-stated resolution:

- in appendix 2 to the specified Procedure for the word "Ministry of Finance" shall be replaced with words "Cabinet of Ministers";

"Ministry of Finance" shall be replaced with words 5) in appendix 16 to the above-stated resolution of the word "Cabinet of Ministers".

8. Bring in the order of the Government of the Kyrgyz Republic "About organizational measures in connection with approval of new structure of the Government of the Kyrgyz Republic and reform of executive bodies of the Kyrgyz Republic" of February 12, 2021 No. 38 the following change:

- paragraphs the thirteenth, fourteenth Item 2 to recognize invalid.

9. Bring in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About organizational measures in connection with approval of structure and structure of the Cabinet of Ministers of the Kyrgyz Republic" of November 6, 2021 No. 242 the following change:

- subitems 16, of the 17th item 4 to recognize invalid.

10. Bring in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About questions of the Ministry of Economy and Trade of the Kyrgyz Republic" of November 15, 2021 No. 250 the following changes:

in Regulations on the Ministry of Economy and Trade of the Kyrgyz Republic approved by the above-stated resolution:

- add Item 1 with subitems 3, 4 following of content:

"3) on development of single state policy in the field of production, import, storage and turnover of ethyl alcohol, alcoholic and alcohol-containing products, and also in the field of regulation of production and turnover of bioethanol;

4) on development of state policy in the field of production and turnover of jewelry and other products from precious metals and gemstones, accomplishment of transactions with the specified values in the territory of the Kyrgyz Republic.";

- to add the subitem 7 of Item 11 with paragraphs of the following content:

"-production and turnover of jewelry and other products from precious metals and gemstones, accomplishment of transactions with the specified values in the territory of the Kyrgyz Republic;

- productions, import, storage and turnover of ethyl alcohol, alcoholic and alcohol-containing products;";

- in Item 12:

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