RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of March 9, 2026 No. 163

About introduction of amendments to the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of requirements of article 430 of the Tax Code of the Kyrgyz Republic" of January 17, 2025 No. 23

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. Bring in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of requirements of article 430 of the Tax Code of the Kyrgyz Republic" of January 17, 2025 No. 23 the following changes:

according to the procedure and criteria of inclusion of goods in the Inventory, tax-exempt on value added when exporting from the territory of the free economic zone for delivery to other territory of the Kyrgyz Republic, including in case of their alienation for benefit of persons which are not subjects of free economic zones approved by the above-stated resolution:

Item 3 to state 1) in the following edition:

"3. The goods included in the List are exempted from payment of the VAT for a period of one year from the date of acceptance by the Cabinet of Ministers of the Kyrgyz Republic of the decision on their inclusion in the List.";

To replace 2) in the subitem 1 of Item 5 of figure "80" with figures "50";

To exclude 3) in Item 6 of the word "annually during the period from June 1 to July 1";

4) Item 7 to add with the subitem 4 following of content:

"4) other documents confirming in accordance with the established procedure the fact of production of goods in the territory of SEZ, if necessary.";

Items 8-13 to state 5) in the following edition:

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