ORDER OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of September 8, 2025 No. 767-t

For the purpose of improvement of tax administration and establishment of requirements to the fiscal software permitted to use according to Articles 13, the 17th constitutional Law of the Kyrgyz Republic "About the Cabinet of Ministers of the Kyrgyz Republic":

1. Approve Provisional regulations for pilot project on application of the fiscal software with function of data transmission according to appendix.

2. Implement in the pilot (experimental) mode application of the fiscal software (further - FPO) with data transmission function.

3. Determine that participants of pilot project are:

1) bodies of Tax Service;

2) the taxpayer performing activities:

- on provision of services by restaurants, bars in the cities of Bishkek, Jalal-Abad and Osh, with quantity of seats more than 100 and/or with the area of the hall of servicing of visitors exceeding 100 sq.m - without fail, during the period from September 1, 2025 to July 31, 2026;

- on provision of services by hotels in the cities of Bishkek, Jalal-Abad and Osh, with quantity of beds more than 50 - without fail, during the period from October 1, 2025 to July 31, 2026;

- on realization of fuels and lubricants at gas stations in the cities of Bishkek, Jalal-Abad and Osh - without fail, during the period from February 1 to July 31, 2026;

- not included in paragraphs in the second or fourth this subitem - on voluntary basis, in case of approval by authorized tax authority for participation in the project, during the period from October 1, 2025 to July 31, 2026;

3) the operator of FPO, FPO of which is applied by the taxpayers performing:

- activities for provision of services by hotels, restaurants, bars, and also for realization of fuels and lubricants at gas stations, - without fail;

- other types of activity - on voluntary basis.

4. From the moment of registration of FPO at the operator of FPO the taxpayer - the participant of pilot project shall remove the cash register used to the address of the object included in pilot project from registration.

5. To the state bodies including developing and realizing state policy in the field of digitalization, electronic control, ensuring equal access to digital technologies and bodies in information security field to render assistance to bodies of Tax Service in carrying out pilot project.

6. To the Ministry of Economy and Trade of the Kyrgyz Republic together with the State Tax Administration under the Cabinet of Ministers of the Kyrgyz Republic by results of pilot project to introduce in accordance with the established procedure in Administration of the President of the Kyrgyz Republic projects of the corresponding regulatory legal acts.

7. Control of execution of this order to assign to management of control of execution of decisions of the President and the Presidential Administration Cabinet of Ministers of the Kyrgyz Republic.

Appendix

to the Order of the Cabinet of Ministers of the Kyrgyz Republic of September 8, 2025 No. 767-t

Provisional regulations for pilot project on application of the fiscal software with data transmission function

Chapter 1. General provisions

1. The provisional regulations for pilot project on application of the fiscal software with data transmission function (further - Provisional regulations) determine procedure and conditions of application of the fiscal software with data transmission function (further - FPO) for carrying out pilot project by application of the fiscal software with data transmission function in real time (further - pilot project), and also procedure and conditions of pilot project.

2. Operation of these Provisional regulations extends to participants of pilot project.

3. In these Provisional regulations the following concepts and terms are used:

1) the register of operators of FPO - set of data in information system of authorized tax authority on each operator of FPO who received in accordance with the established procedure confirmation on participation in pilot project;

2) the FPO model - type (type) or the version of the software having the name and number appropriated by developer;

3) the operator of FPO - the organization or the individual entrepreneur of the Kyrgyz Republic who is the developer (owner) of FPO or having the right of completion and/or distribution of FPO developed by third party based on the license agreement, the contract with the owner or the FPO developer;

4) FPO - the software (including automated control system for gas station) applied by the taxpayer to collection, processing, storage and the information transfer used for determination of the obligation of the taxpayer on taxes and other obligatory payments;

5) technical documentation of FPO - the document package containing:

- the available certificates of conformity FPO;

- description of FPO;

- in details developed specifications;

- the list of the workers having opportunity to make changes to the source code of the software;

- architecture of FPO and scheme of the description of its work;

6) operational documentation of FPO - the document package containing the management for developer, the system administrator and the user containing the detailed instruction of use of FPO.

Other terms and determinations used in these Provisional regulations are applied in the value determined by the tax legislation of the Kyrgyz Republic and the legislation in the sphere of financial accounting.

Chapter 2. Main objectives of pilot project

4. The purposes of pilot project are:

1) automation of data transmission about the income and expenses of taxpayers in authorized tax authority;

2) assessment of technical readiness and testing of operability of FPO, stability of data transmission and interaction with authorized tax authority;

3) simplification of provision of tax reports and decrease in number of tax audits;

4) development and approval of mandatory standards for the subsequent implementation;

5) determination of technical capabilities of operation of FPO, long-term data storage, technology of data transmission and ensuring information security in case of application of FPO;

6) determination of technical capabilities of FPO on compliance to the pledged requirements of FPO and/or to their operators, and also efficiency evaluation and feasibilities of the specified requirements;

7) check of possibility of use of communication networks and the server hardware for the organization of data transmission in information system of authorized tax authority.

Chapter 3. Requirements to carrying out and procedure for realization of pilot project

5. For carrying out pilot project FPO provided by the operator of FPO is applied.

6. The authorized tax authority will organize carrying out pilot project, provides methodological and technical maintenance and interaction with participants of pilot project.

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