LAW OF THE KYRGYZ REPUBLIC

of October 29, 2025 No. 243

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 September 18, 2025

Article 1.

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 changes:

Article 261 to state 1) in the following edition:

"Article 261. Hearing of cases about bankruptcy

1. Cases on bankruptcy (insolvency) of the legal entity or the individual entrepreneur or financial credit institute are considered by district courts in the location of the debtor - the legal entity or the debtor - the individual entrepreneur or in the location of financial credit institute according to civil procedure rules with the features established by this Chapter and the legislation on bankruptcy.

2. Participation of bodies of Tax Service in cases on bankruptcy is obligatory.

3. Determination about adoption of the statement for recognition of the debtor by the bankrupt goes in the place of the current tax accounting of the debtor.";

The second parts 2 of Article 405 of the word "in authorized state body" shall be replaced with words 2) in the offer to "legal executive".

Article 2.

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 changes:

Article 25 to add 1) with part 8 of the following content:

"8. The debt on the non-tax income administered by tax authorities according to this Code is collected according to the procedure, established by the tax legislation of the Kyrgyz Republic.";

Chapter 6 to add 2) with Article 25-1 of the following content:

"Article 25-1. Write-off of bad debts according to the non-tax income

The debt on the non-tax income administered by tax authorities is determined and recognized the bad debt according to the tax legislation of the Kyrgyz Republic.";

3) Article 28 to add with part 2-2 following of content:

"2-2. In case of lack of information and data in reports or payment under the non-tax income administered by tax authorities according to this Code, creation and submission of such reporting is not required.";

Part 6 of Article 29 to state 4) in the following edition:

"6. Checks of compliance with law about the non-tax income by chief managers, and also administrators who have no chief managers perform bodies of Tax Service according to the procedure, determined by authorized tax authority.";

5) in Article 32:

a) regarding 2 words "it is established by the Cabinet of Ministers of the Kyrgyz Republic" shall be replaced with words "affirms authorized tax authority";

b) recognize part 4 invalid;

Article 128 after the words "before their conversion" to add 6) with the words "or their uses".

Article 3.

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:

Parts 3 and 4 of article 65 after words "parts 2-4 of Article 240" to add 1) with words ", part 1 of Article 242-1";

Articles 238 and 239 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, and (or) accounting and control brands in the large size or group of persons by previous concert -

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

2. The same acts made in especially large size -

are punished by penalty from 7000 to 10000 settlement indicators or imprisonment for a period of up to seven years.

Note. In this Article:

- the large size hundred or more counterfeit excise stamps or means of identification, or accounting and control brands are recognized;

- especially large size five hundred or more counterfeit excise stamps or means of identification, or accounting and control brands are recognized.

Article 239. Turnover of products, subject to obligatory excise taxation, without excise stamps and (or) means of identification

1. Production, storage, import or sales of products, without excise stamps and (or) means of identification, and (or) fuel marker, and (or) accounting and control brands, 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 5000 to 7000 settlement indicators or imprisonment for a period of up to five years.

2. The same acts made in especially large size -

are punished by penalty from 7000 to 10000 settlement indicators or imprisonment for a period of up to seven 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 stamps and (or) means of identification, and (or) fuel marker, and (or) accounting and control brands 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, and (or) accounting and control brands five hundred or more units is recognized.";

3) in the paragraph the second notes of article 241 of figure "241-243" shall be replaced with words "241, 242 and 243";

To add 4) with Article 242-1 of the following content:

"Article 242-1. Violations in the field of application of the fiscal software

1. Introduction by the operator of the fiscal software of the changes which are not conforming to the established requirements into the fiscal software permitted to use in accordance with the established procedure and used for the purpose of tax accounting for the purpose of creation of conditions for tax avoidance and (or) other obligatory payments in the budget if it entailed failure to pay taxes and (or) other obligatory payments in the budget in large size, -

it is punished by penalty from 10000 to 20000 settlement indicators or imprisonment for a period of up to five 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.".

Article 4.

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:

in part 6 of Article of the 159th figure "244" to replace 243, with figures "242-1, 243, 244".

Article 5.

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:

1) in Article 31:

a) "314," to add part 3 paragraph two after figures with figures "320-1,";

b) in the paragraph the second 4 words "Articles 309-1 and 318" shall be replaced with words parts "Articles 309-1, 318 and 319-1";

Part 1 of Article 308 to state 2) in the following edition:

"1. Lack of documents or misstatement of data in the documents connected with calculation and tax payment or non-presentation at the scheduled time of the documents connected with the taxation, except for tax reports -

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

Article 311 to state 3) in the following edition:

"Article 311. Movement of goods and vehicles through Frontier of the Kyrgyz Republic from the territory of state members of the Eurasian Economic Union without the relevant documents

1. Movement of goods and vehicles through Frontier of the Kyrgyz Republic from the territory of state members of the Eurasian Economic Union without the relevant documents which are subject to registration 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 100 settlement indicators, on legal entities - 280 settlement indicators.

2. The same action provided by part of 1 this Article committed repeatedly within year 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.

Note. In case of making of the offense provided by part 2 of this Article, the moved goods are subject to confiscation according to the procedure, established by this Code.";

Article 312-314 to state 4) in the following edition:

"Article 312. Reuse of the appropriate means of identification or excise stamps which were in the use

Reuse of the appropriate means of identification or excise stamps, or accounting and control brands which were in the use -

attracts imposing of penalty on physical persons in the amount of 350 settlement indicators, on legal entities - 1000 settlement indicators.

Article 313. Production, import and sales of goods, subject to obligatory marking, without drawing and/or addition in products 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/or accounting and control brands, 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 350 settlement indicators, on legal entities - 1000 settlement indicators.

Article 314. Counterfeit of means of marking of goods

Counterfeit of excise stamps, means of identification or accounting and control brands of goods for the purpose of use, and their storage with sales objective is equal or it is sold -

attract imposing of penalty on physical persons in the amount of 350 settlement indicators, on legal entities - 1000 settlement indicators.";

To add 5) with Articles 317-2 and 317-3 of the following content:

"Article 317-2. Application in business activity by the subject of the equipment (the program and technical device) intended for 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, and/or other instruments of cashless payment registered on the subject as physical person

1. Application in business activity by the subject of the equipment (the program and technical device) intended for 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, and/or other instruments of cashless payment registered on the subject as the physical person intended for implementation of the payments of personal nature which are not connected with business activity -

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 50 settlement indicators, on legal entities - 280 settlement indicators.

3. The same action provided by part of 1 this Article committed more than once after application of disciplinary measures, -

attracts imposing of penalty on physical persons in the amount of 130 settlement indicators, on legal entities - 650 settlement indicators.

Article 317-3. Failure to provide information by bank and/or violation of procedure and terms of its provision to bodies of Tax Service

Failure to provide information, including refusal of bank in its provision, and/or violation of procedure and terms of provision of information to bodies of Tax Service in the cases provided by the tax legislation of the Kyrgyz Republic -

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

To add 6) with Article 319-1 of the following content:

"Article 319-1. Violation of procedure for application of the fiscal software

1. Introduction by the operator of the fiscal software of the changes which are not conforming to the established requirements into the fiscal software permitted to use in accordance with the established procedure and used for the purpose of tax accounting by taxpayers if this action does not contain essential elements of offense, -

attracts imposing of penalty on physical persons in the amount of 200 settlement indicators, on legal entities - 10000 settlement indicators.

2. Use by the subject of entrepreneurship of the fiscal software which is not permitted to use in accordance with the established procedure including conducting activities without registration of the fiscal software if these actions do not contain essential elements of offense, -

attract imposing of penalty on physical persons in the amount of 500 settlement indicators, on legal entities - 2000 settlement indicators.";

Article 320 to state 7) in the following edition:

"Article 320. Hindrance to employees of tax authorities in access to cash registers

Hindrance to employees of tax authorities in access to cash registers -

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

8) to add with Article 320-1 of the following content:

"Article 320-1. Hindrance to employees of tax authorities in access to the fiscal software

Hindrance to employees of tax authorities in access to the fiscal software -

attracts imposing of penalty on physical persons in the amount of 500 settlement indicators, on legal entities - 2000 settlement indicators.";

To add 9) with Article 321-1 of the following content:

"Article 321-1. Violation of requirements to the centers of maintenance

Violation of requirements of the tax legislation imposed to the centers of maintenance -

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

10) Article 325-1 to recognize invalid;

Paragraph one of Article 325-2 to state 11) in the following edition:

"Failure to pay the non-tax income at the scheduled time, except for the income administered by body of Tax Service -";

12) Article 354 to recognize invalid;

Article 470 to state 13) 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, 317-2, 317-3, 318-323 and 325-2 of this Code.".

Article 6.

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) part 3 of Article 3 to recognize invalid;

2) regarding the 2nd Article 4:

a) add Item 6 with paragraphs of the following content:

"The term of temporary import / commodity exportation from state members of EEU constitutes no more than 24 months.

For separate types of goods depending on the purposes of their temporary import / export in/from state members of EEU the Cabinet of Ministers has the right to determine more long term, than 24 months.";

b) state Item 10 in the following edition:

"10) activities on systematic basis - activities:

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