of August 20, 2026 No. 565
About introduction of amendments to the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of requirements of Articles 99, 100, 120, 125, 302 and 324 Tax codes of the Kyrgyz Republic" of February 22, 2022 No. 93
For the purpose of implementation of the Law of the Kyrgyz Republic "About modification of some legal acts of the Kyrgyz Republic concerning reduction of the tax load of the population and subjects of entrepreneurship", 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. 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 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:
- "Article 324" to add Item 1 after words with the words "and part 5-1 of Article 430";
- to state the subitem 11 of Item 3 in the following edition:
"11) the subjects performing deliveries of heat power, the electric power, gas and automotive vehicles.";
- state item 4 in the following edition:
"4. The taxpayer applying the mode, stipulated in Clause 324 Tax codes of the Kyrgyz Republic performs activities only for import and commodity export according to this mode, except for acquisitions in the territory of the Kyrgyz Republic and/or import of fixed assets, goods and intangible assets directly for own use, with payment of the VAT for import to the budget taking into account privileges and releases according to the Tax code of the Kyrgyz Republic.";
- in Item 5:
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