RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of August 28, 2025 No. 533

About modification of some orders of the Government of the Kyrgyz Republic and 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 February 12, 2025 37, 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. Bring in the order of the Government of the Kyrgyz Republic "About measures for streamlining of functioning of the check points through frontier of the Kyrgyz Republic intended for the international automobile, air and railway service, and internal stationary posts on highways of the Kyrgyz Republic" of November 19, 2007 to No. 556 the following change:

in the List of Items of control on internal stationary posts of highways of the Kyrgyz Republic approved by the above-stated resolution:

- state Item 5 in the following edition:

"

5

Sosnovka

Zhayylsky district of Chuy Region

Round the clock

+

-

+

+

+

+

".

2. Bring in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About approval of basic tax amount on the basis of the patent on types of activity" of February 18, 2022 No. 84 the following changes:

Item 1-1 to add 1) with the paragraph of the following content:

"The patent rate in the amount of 0 percent is applied in case of attraction by the individual entrepreneur specified in part 8 of article 423 of the Tax Code of the Kyrgyz Republic, the close relative as hired employee.";

Item 2 to add 2) with the subitem 5 of the following content:

"5) Item 12 and the subitem 2 of Item 30 of appendix 2 to this resolution become effective since April 1, 2025.".

3. 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:

1) 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 territorial tax authority for conducting cameral or exit check if the decision on purpose of the corresponding exit check by authorized tax authority is not made.";

- state Item 16 in the following edition:

"16. In case of detection of discrepancies of indicators of activities of the taxpayer regarding correctness of calculation of the tax liabilities, and also other mistakes made when filling tax and other statements, the tax authority draws up and hands to the taxpayer the reference constituted by results of cameral check and the notice on detection of discrepancy of indicators and/or mistakes for their elimination.";

- state Item 19 in the following edition:

"19. In case of identification during conducting cameral check 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 officer of tax authority which was carrying out the specified inspection constitutes the reference of cameral check in the form approved by authorized tax authority.";

- in Item 20:

state subitem 8 in the following edition:

"8) the checked tax period, including the period in which discrepancies of indicators of activities of the taxpayer regarding correctness of calculation of the tax liabilities, and also other mistakes made when filling with the taxpayer of the reporting under taxes, the non-tax income and insurance premiums are revealed;";

state subitem 11 in the following edition:

"11) data on the documents, reports and sources of information testimonial of the fact that the taxpayer has discrepancies of indicators of activities for correctness of calculation of the tax liability and/or availability of the mistakes which were the basis for conducting cameral check;";

- state Item 21 in the following edition:

"21. In the reference of cameral check data on the revealed 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 and other statements are reflected.";

- in Item 24 "facts" shall be replaced with words the word "arguments of tax authority";

- in Item 28 of the word of "the underestimated or overestimated amounts of taxes" shall be replaced with words "discrepancies of indicators of activities of the taxpayer";

- in Item 29 of the word of "the facts of the underestimated or overestimated amounts of taxes, the non-tax income and insurance premiums" shall be replaced with words "discrepancies of indicators of activities of the taxpayer regarding correctness of calculation of the tax liabilities";

- in Item 38 of the word "on the facts of the revealed discrepancies and/or mistakes" shall be replaced with words "on the revealed discrepancies of indicators of activities of the taxpayer and/or other mistakes,";

2) in Regulations on the procedure and conditions of application of the mode of conditional charge of the value-added tax on import of goods approved by the above-stated resolution:

- in the subitem 5 of Item 5 of the word "and electronic commodity transport waybill" to exclude;

- state Item 12 in the following edition:

"12. In case of commodity import from the third countries the taxpayer files petition in customs authority for application of the mode of conditional charge of the VAT for commodity import.

Confirmation of authorized tax authority about registration of the taxpayer as the subject applying the mode, stipulated in Clause 324 Tax codes of the Kyrgyz Republic is performed by means of interdepartmental electronic interaction through the Tunduk system.";

- add Item 14 with the paragraph of the following content:

"In case of application of the mode of conditional charge of the VAT according to part 5 of article 324 of the Tax Code of the Kyrgyz Republic the taxpayer represents to customs authority the obligation in the form approved by authorized body in the field of customs affairs.";

- in paragraph one of Item 19 of figure "180" to replace with figures "210";

- add with Item 20-1 of the following content:

"20-1. If any documents provided by this Provision are not accepted by tax/customs authority in view of their inadequate registration, and also in case of representation of incomplete set of documents, the taxpayer shall be in writing notified by tax/customs authority within 15 (fifteen) calendar days from the date of receipt of the statement.

In case of non-presentation of documents by the taxpayer within 5 (five) working days from the date of receipt of the notification the tax/customs authority passes the decision on refusal in return of the deposit facilities paid to the account of obligation fulfillment on conditionally added VAT amounts on commodity import.

The term of consideration of the application stops for the term of reclamation of documents at the taxpayer.

In case of the expiration of submission due dates of the statement and non-presentation of the documents specified in the written notice of tax/customs authority, the VAT amount for import granted into the deposit account is transferred into the budget with charge of penalty fee according to the tax legislation and the legislation in the field of customs affairs.";

- Item 22:

in the paragraph the second shall be replaced with words words of "the subitem 4 of Item 5" "Item 5";

word in paragraph three "Item 13" shall be replaced with words "Items 13 and 17".

4. Bring in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of requirements of articles 336 and 345 of the Tax Code of the Kyrgyz Republic" of February 22, 2022 No. 94 the following change:

- in paragraph six of Item 3 of the word "January 1" shall be replaced with words "on May 1".

5. Introduce in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of requirements of Articles 59, of 85, of 127, of 130, of 131, of 329, 414 and 415 Tax codes of the Kyrgyz Republic" of February 24, 2022 No. 95 the following changes:

To replace 1) in the name and preamble of figure "85" with figures "81";

Appendices 1-3, 5 to state 2) in edition according to appendices 1-4 to this resolution.

6. Introduce in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of requirements of Articles 109-115, 255, 256 Tax codes of the Kyrgyz Republic" of March 4, 2022 No. 106 the following change:

- to state appendix 3 to the above-stated resolution in edition according to appendix 5 to this resolution.

7. Bring in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About application of the invoice" of March 18, 2022 No. 141 the following changes:

1) in Item 2:

- to state paragraph two of subitem 2 in the following edition:

"-the taxpayers applying zero rate on simplified taxation system on the basis of the single tax whose total revenue for the last 12 months, following in a row, did not exceed the amount of 15000000 som;";

- declare subitem 4 invalid;

- declare subitem 5 invalid;

- add with the subitem 8 of the following content:

"8) the taxpayers exempted from obligatory application of the electronic invoice having the right to be registered in voluntary procedure as participants of information system of electronic invoices and to draw up invoices in the form of the electronic document in accordance with the established procedure.";

2) according to the procedure of forming and the circulation of the invoice, approved by the above-stated resolution:

- in the subitem 2 of Item 12 of the word "Item 10" shall be replaced with words "Item 11";

- state Item 27 in the following edition:

"27. The invoice on deliveries is drawn up no later than five working days following behind day of delivery with indication of in the invoice of actual date of delivery in time if other is not established by this Chapter.

In case of sales of goods, including by means of trade platform, rendering services and performance of works to the population, taxpayers not being individual entrepreneurs, and also performance of works and rendering services to the organizations and individual entrepreneurs, the invoice in the form of the electronic document is drawn up no later than ten working days of the month following reporting.".

8. Introduce in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of requirements of part 5 of Article 1, of Articles 80, of 85, of 138, 139 and 140 Tax codes of the Kyrgyz Republic" of March 22, 2022 No. 150 the following changes:

To replace 1) in the name and preamble of figure "85" with figures "81";

Appendices 1, 2 to state 2) in edition according to appendices 6, 7 to this resolution.

9. Bring in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About accounting and goods control in the territory of the Kyrgyz Republic" of April 14, 2022 No. 220 the following change:

- in the paragraph the second Item 1-1 of the word "March 31" shall be replaced with words "on December 31".

10. Bring in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for ensuring accounting of goods within trade with state members of the Eurasian Economic Union when importing (import) to the Kyrgyz Republic" of April 14, 2022 No. 221 the following changes:

"Articles 51, 261" shall be replaced with words 1) in word preamble "Articles 4, of 51, of 59, 261";

2) according to the procedure of ensuring accounting of goods within trade with state members of the Eurasian Economic Union when importing (import) to the Kyrgyz Republic approved by the above-stated resolution:

- in paragraph four of the subitem 2 of Item 13 to replace the word "outstanding" with the word "acknowledged".

11. Bring in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of requirements of regulations of the Tax code of the Kyrgyz Republic, and also regulations of appendix 18 to the Agreement on the Eurasian Economic Union" of April 30, 2022 No. 236 the following changes:

To add 1) in preamble after figures "320" with words ", 321";

The subitem 7 of Item 1 to declare 2) invalid;

3) in appendix 13 to the above-stated resolution:

- add Item 6 with Item 6.17 of the following content:

"

6.17	The non-residential premises of physical persons which are not used in business activity, allocated for separate use: - the parking spaces located in underground part of the apartment house; - the storage rooms located in apartment houses, drying and other rooms which area does not exceed 12 sq.m

";

Appendix 20 to the above-stated resolution to state 4) in edition according to appendix 8 to this resolution.

12. Bring in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of requirements of article 107 of the Tax Code of the Kyrgyz Republic" of December 16, 2022 No. 687 the following changes:

1) subitems 1-4 of Item 1 to recognize invalid;

2) in Regulations on the procedure for studying and the basis of carrying out the analysis of the data specified in the Single tax declaration of the physical person replacing or holding the state and municipal position, approved by the above-stated resolution:

- the paragraph one of Item 2 to state in the following edition:

"2. Studying and the analysis of the data for the accounting period specified in the Declaration (further - the analysis of the Declaration), are performed by bodies of Tax Service after the term established by part 4 of article 107 of the Tax Code of the Kyrgyz Republic, and for previous years is performed in case of receipt of data on the income and property which is not reflected in the Declaration.";

- to state paragraph two of Item 5 in the following edition:

"The analysis is performed at the Customs applicant based on automatic identification of risks in case of discrepancy of the income, expenses and property status of the Customs applicant and his close relatives, except for the Customs applicant replacing or occupying political, special and the highest administrative the state positions, political municipal position, and also entering category of faces tied with corruption risks.";

- state Item 8 in the following edition:

"8. Carrying out the analysis of declarations of the military personnel and law enforcement officers, whose activities it is connected with secret nature and ensuring national security, it is performed according to the procedure approved by the decision of the Cabinet of Ministers of the Kyrgyz Republic.";

- to state the subitem 4 of Item 9 in the following edition:

"4) complete check which provides verification of all data received from state bodies, local government bodies, commercial and non-profit organizations, citizens, which provided information on the income, expenses, property and obligations of the Customs applicant.";

- in Item 13:

the paragraph one to state in the following edition:

"13. Complete inspection of the declaration is carried out for clarification of reliability of the declared data, the accuracy of assessment of the declared assets, check on availability of conflict of interest and signs of illegal enrichment or groundlessness of the assets received during implementation by the subject of declaring of the activities connected with accomplishment of functions of the government or local government officer.";

state subitem 1 in the following edition:

"1) submission of the declaration by the Customs applicant replacing or occupying political, special and the highest administrative the state positions, political municipal position, and also entering the category of persons connected with corruption risks;";

3) according to the procedure of submission of information by state bodies and local government bodies on the physical persons replacing or holding the state and municipal positions, approved by the above-stated resolution:

- state Item 3 in the following edition:

"3. Information on physical persons for the accounting period:

1) in authorized tax authority are provided:

- state bodies till January 15 of the year following after accounting year on the employees replacing or holding the state positions in department;

- authorized state body for the public civil service and municipal service till January 31 of the year following after accounting year on the employees replacing or holding the state and municipal positions in the state and municipal authorities of the republic;

2) in territorial tax authority till January 15 of the year following after accounting year is provided by local government bodies, on the employees replacing or holding municipal positions in department.".

13. Bring in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About approval of the Procedure for receipt of social and property deduction" of April 30, 2024 No. 214 the following changes:

Item 2 to declare 1) invalid;

2) according to the procedure of receipt of social and property deduction, approved by the above-stated resolution:

- state Item 8 in the following edition:

"8. The deduction size on education is established equal to the payment amount made by the taxpayer to the organization of formation of the Kyrgyz Republic having the license of authorized state body in the field of education on school education, initial, average and higher education or the Kyrgyz Republic which notified authorized state body in the field of education on implementation of the activities in the field of preschool education according to the procedure, stipulated by the legislation about education and supported by the documents, but no more than 10 percent from the size of tax base of the taxpayer without deductions on education, and for the taxpayers containing three and more dependents - no more than 25 percent from the size of tax base of the taxpayer without deductions on education.";

- to state the subitem 6 of Item 12 in the following edition:

"6) data on the license of the Ministry of Education and Science of the Kyrgyz Republic or the notification on implementation of activities in the field of the preschool education issued to the organization of formation of the Kyrgyz Republic to which payment by the taxpayer is made;";

- to declare the subitem 10 of Item 14 invalid.

14. Bring in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About fuel marking introduction" of July 4, 2024 No. 361 the following change:

- to state the subitem 1 of Item 2 in the following edition:

"1) since October 1, 2024 fuel marker gasolines the motor, special, light and average distillates, other gasolines and distillates, additives and anti-detonators classified in goods items of the Commodity Nomenclature of Foreign Economic Activity 2707101000, of 2709001001, of 2709001009, 271012110-271012900, 2710191100-2710191500, 2710192500, of 27101209000, of 3811119000, of 3811190000, the diesel fuel classified in goods items of the Commodity Nomenclature of Foreign Economic Activity 2710193100-2710194800, 2710201100-2710201900, and the average distillates (concerning winter diesel fuel) classified in goods item of the Commodity Nomenclature of Foreign Economic Activity 2710192900, except for of liquid cleaners, sprays for cars and white spirit, not held for use as automobile fuel, 10 liters which are packed up in container by amount and less, classified in goods items of the Commodity Nomenclature of Foreign Economic Activity 3811190000, of 2710122509, 2710122100 are subject to marking;".

15. Bring in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of requirements of article 146 of the Tax Code of the Kyrgyz Republic" of July 4, 2024 No. 363 the following changes:

according to the procedure of provision by banks, payment organizations / operators of payment system of information to bodies of Tax Service, approved by the above-stated resolution:

- 12, 13 to state Items in the following edition:

"12. For receipt of information on availability of bank accounts of taxpayers and their numbers the body of Tax Service sends inquiry to bank with indication of tax ID number of the taxpayer, full name of the individual entrepreneur or the name of the organization.

13. The bank within three working days from the date of, the receipt of request of body of Tax Service following behind day, shall provide the answer containing account number, type, date of opening and closing date (according to closed accounts) on all existing and/or existing accounts of the taxpayer in bank taking into account information storage durations determined by National Bank of the Kyrgyz Republic.";

- add Chapter 2 with Item 13-1 of the following content:

"13-1. During the opening or account termination to the organizations and individual entrepreneurs the bank shall send by means of information system the relevant information to authorized tax authority with reflection of necessary information:

1) when opening the account with indication of type, date of opening and account number;

2) in case of account termination with indication of type, closing date and account number.";

- add with Chapter 7-1 of the following content:

"Chapter 7-1. Submission of information on the received credit/financing by the Islamic principles and the percent/equivalents of percent paid on it for the banks performing transactions according to the Islamic principles of financing

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