RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of September 25, 2026 No. 639

About some questions in the field of tax administration

For the purpose of implementation of Articles 59, 62-1, 127, of 128, of 129, 130 and 131 Tax codes of the Kyrgyz Republic, article 17 of the Law of the Kyrgyz Republic "About non-profit organizations", article 20 of the Law of the Kyrgyz Republic "About political parties", article 21-1 of the Law of the Kyrgyz Republic "About labor unions", article 31 of the Law of the Kyrgyz Republic "About cooperatives", article 36 of the Law of the Kyrgyz Republic "About religious liberty and religious associations", and also enhancement of mechanisms of tax administration, administration of indirect taxes and accounting of the goods imported on the territory of the Kyrgyz Republic within mutual trade with state members of the Eurasian Economic Union 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:

1) the Procedure for submission of summary information of non-profit organization, political party, labor union, cooperative and religious organization on sources of forming of money, the directions of their expenditure, and also about the acquired, used and alienable property according to appendix 1;

2) summary information of non-profit organization, political party, labor union, cooperative and religious organization on sources of forming of money, the directions of their expenditure, and also on the acquired, used and alienable property according to appendix 2.

2. 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 appendix 3, approved by the above-stated resolution:

- in Item 8 of figure "220860" to replace with figures "220890".

3. Introduce in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of requirements of Articles 59, of 81, 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:

1) in Item 1:

- to add paragraph two after the word "Procedure" with the words "and purpose";

- add with the paragraph of the following content:

"-Procedure for ensuring accounting and control of execution of the tax liabilities and obligations on insurance premiums administrations of the markets and shopping centers according to appendix 6.";

Appendix 1 to the above-stated resolution to state 2) in edition according to appendix 3 to this resolution;

3) according to the procedure of establishment of tax post, approved by the above-stated resolution:

- add with Items 5-1, 5-2 of the following content:

"5-1. In the presence at the subject is the system intended for conducting video surveillance in the course of establishment of tax post to the employee access to connection to this system and/or the IP camera, and/or the IP address through the Internet and/or other networks for use of video in administration is provided.

In case of absence at the subject of the system intended for conducting video surveillance, the employee has the right to install the equipment belonging to body of Tax Service and performing transfer of video through the Internet and/or other networks on object in which the tax post is established. At the same time the employee draws up the delivery-acceptance certificate of material values on safe custody with the subject in the form approved by authorized tax authority.

The delivery-acceptance certificate of material values on safe custody is signed by the employee and the subject or the responsible person of the subject.

5-2. In case of refusal in provision of access to video surveillance the statement of hindrance in which the fact of non-execution of legal requirements of the employee is specified is drawn up.

The act of hindrance is signed by the employee and the subject or the responsible person of the subject with indication of data of this person. In case of refusal the subject or the responsible person of the subject from signing of the act of hindrance photo and video fixing is made and in the act of hindrance the record "refused signing of the act of hindrance, the second copy of this act is handed" with indication of date of delivery is made.

Based on this act the protocol according to the Code of the Kyrgyz Republic on offenses is constituted.

In case of refusal from signing of the protocol or absence of the taxpayer registered in the place where the tax post is established or the tax representative the protocol is constituted with the mark "with the fact of offense he does not agree" and in the protocol entry is on paper made "is refused" with reflection of the data of the subject specified in information system of authorized tax authority and is handed together with the notice on timing and places of consideration of the case about offense or goes by mail.

In this case case papers are transferred to the commission on hearing of cases about offenses.";

- state Item 6 in the following edition:

"6. The list of subjects at which the tax post is established except for of the subjects performing production of excisable products is determined and affirms tax authority.

The list of the subjects making excisable products at which the tax post is established affirms authorized tax authority.";

4) according to the procedure of removal of remaining balance of inventory items, approved by the above-stated resolution:

add with Items 13-1, 13-2 of the following content:

"13-1. In the presence at the subject is the system intended for conducting video surveillance in the course of removal of remaining balance of inventory items to the employee access to connection to this system and/or the IP camera, and/or the IP address through the Internet and/or other networks for use of video in administration is provided.

In case of absence at the subject of the system intended for conducting video surveillance, the employee has the right to establish on object where removal of remaining balance of inventory items, the equipment belonging to body of Tax Service and performing transfer of video through the Internet and/or other networks is made. At the same time the employee draws up the delivery-acceptance certificate of material values on safe custody with the subject in the form approved by authorized tax authority.

The delivery-acceptance certificate of material values on safe custody is signed by the employee and the subject or the responsible person of the subject.

13-2. In case of refusal the subject in provision of access to video surveillance draws up the statement of hindrance in which the fact of non-execution of legal requirements of the employee is specified.

The act of hindrance is signed by the employee and the subject or the responsible person of the subject with indication of data of this person. In case of refusal the subject or the responsible person of the subject from signing of the act of hindrance photo and video fixing is made and in the act of hindrance the record "refused signing of the act of hindrance, the second copy of this act is handed" with indication of date of delivery is made.

Based on this act the protocol according to the Code of the Kyrgyz Republic on offenses is constituted.

In case of refusal from signing of the protocol or absence of the taxpayer registered in the place where removal of remaining balance of inventory items is made or the tax representative the protocol is constituted with the mark "with the fact of offense he does not agree" and in the protocol entry is on paper made "is refused" with reflection of the data of the subject specified in information system of authorized tax authority and is handed together with the notice on timing and places of consideration of the case about offense or goes by mail. In this case case papers are transferred to the commission on hearing of cases about offenses.";

To add 5) with appendix 6 in edition according to appendix 4 to this resolution.

4. Bring in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of cash registers" of April 8, 2022 No. 193 the following changes:

in Item 2:

- in subitem 3 of the word "July 1, 2025" shall be replaced with words "on July 1, 2027";

- in subitem 4 of the word "April 1, 2026" shall be replaced with words "on July 1, 2027".

5. 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 subitem 1 of Item 3 of the word "April 1, 2026" shall be replaced with words "on July 1, 2027".

6. 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 change:

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:

- third Item 13-1 to state the paragraph in the following edition:

"-acknowledged tax debt on indirect taxes, except for debt on which in established by the legislation procedure the decision on change of payment due date in the form of delay and/or payments by installments - for action of such decision is made;".

7. 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:

1) in appendix 13, approved by the above-stated resolution:

state Item 9 in the following edition:

"

";

Appendix 21 to the above-stated resolution to state 2) in edition according to appendix 5 to this resolution.

8. Bring in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About approval of rates and the Procedure for charge, payment of collection and debt collection on collection for deduction of licenses for mineral right" of August 12, 2022 No. 449 the following changes:

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