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RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of January 17, 2025 No. 23

About measures for implementation of requirements of article 430 of the Tax Code of the Kyrgyz Republic

(as amended of the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of 09.03.2026 No. 163)

For the purpose of realization of part 3 of article 430 of the Tax Code of the Kyrgyz Republic, 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. Approve the Procedure and criteria of inclusion of goods in the Inventory, tax-exempt on value added (further - the VAT) when exporting from the territory of the free economic zone (further - SEZ) for delivery to other territory of the Kyrgyz Republic, including in case of their alienation for benefit of persons which are not subjects of SEZ according to appendix.

2. To national investments agency in case of the President of the Kyrgyz Republic in two-month time to develop the draft of the resolution of the Cabinet of Ministers of the Kyrgyz Republic providing approval of the Inventory, SEZ exempted from the VAT when exporting from the territory for delivery to other territory of the Kyrgyz Republic including in case of their alienation for benefit of persons which are not subjects of SEZ.

3. To impose control of execution of this resolution on management of control of execution of decisions of the President and the Presidential Administration Cabinet of Ministers of the Kyrgyz Republic.

4. This resolution becomes effective after fifteen days from the date of official publication.

Chairman of the Cabinet of Ministers of the Kyrgyz Republic

A. Kasymaliyev

Appendix

to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of January 17, 2025 No. 23

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