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LAW OF THE KYRGYZ REPUBLIC

of December 31, 2025 No. 262

About modification of some legal acts of the Kyrgyz Republic in the field of the taxation, social insurance and the non-tax income

Accepted by Jogorku Kenesh of the Kyrgyz Republic on December 24, 2025

Article 1.

Bring in the Administrative Procedure Code of the Kyrgyz Republic (Sheets of Jogorku Kenesh of the Kyrgyz Republic, 2017, No. 1 (2), the Art. 13) the following change:

to recognize part 3 of Article 15 invalid.

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:

Items 3-10 of part 3 of Article 16 to state 1) in the following edition:

"3) to render assistance to payers of obligations performed by them on collection for deduction of the license for mineral right, to collection for garbage removal of settlements, except for the physical persons which are owners of the residential buildings which are not used in business activity, to assignments on development and content of infrastructure of local value, to collection for implementation of activities for production and turnover of ethyl alcohol and alcoholic products and to assay collection;

4) to exercise control of payers on obligation fulfillment on collection for garbage removal of settlements, except for the physical persons which are owners of the residential buildings which are not used in business activity, to assignments on development and content of infrastructure of local value, to collection for implementation of activities for production and turnover of ethyl alcohol and alcoholic products and to assay collection;

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