RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of June 20, 2026 No. 431

About modification of some decisions of the Cabinet of Ministers of the Kyrgyz Republic in the field of the taxation

For the purpose of implementation of the Law of the Kyrgyz Republic "About modification of some legal acts of the Kyrgyz Republic in the field of the taxation" of October 29, 2025 243, 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 No.:

1. Introduce in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of requirements of Articles 99, of 100, of 120, of 125, 302 and 324 Tax codes of the Kyrgyz Republic" of February 22, 2022 No. 93 the following changes:

in Regulations on the procedure for conducting cameral checks by tax authorities approved by the above-stated resolution:

- third Item 3 to state the paragraph in the following edition:

"In case of receipt of the data by authorized tax authority testimonial of discrepancies of indicators of activities of the taxpayer regarding correctness of calculation of the tax liabilities, and also other mistakes made by the taxpayer when filling tax statements, the authorized tax authority sends these data to tax authority for conducting cameral or exit check.";

- Item 7 in paragraph one to exclude the word of "everyone";

- to state the subitem 7 of Item 11 in the following edition:

"7) correctness of calculation of indirect taxes (the VAT, excise) in case of commodity import on the territory of the Kyrgyz Republic from the territories of state members of the Eurasian Economic Union, including on goods to which the tax base of the VAT having risk signs according to risk management system of authorized tax authority is applied;";

- in the paragraph the second Item 18 of the word "body of Tax Service" shall be replaced with words "tax authority";

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