According to the amendments made, part 3 of Article 15 of the Administrative Procedure Code is repealed. The Non-Tax Revenues Code clarifies the responsibilities of tax authorities in administering various fees, such as the fee for a license for subsoil use and the fee for waste disposal (with a caveat for individuals who own residential properties and are not engaged in entrepreneurship). The rules concerning contributions for the development of local infrastructure and payments related to the production and circulation of alcoholic products are also being amended.
The law also sets deadlines for considering applications for the refund of overpaid amounts and updates the wording for interaction with authorized bodies, replacing previous references to the treasury.
There is now a new article in the Code of Offenses concerning liability for conducting activities with jewelry made of precious metals and stones without proper accounting. Penalties for such violations are provided for both individuals and legal entities.
Additionally, the law tightens penalties for the movement of goods and vehicles across the border with EAEU member states without the necessary documents: fines are increased, and in the case of repeated violations within a year, confiscation of transported goods and vehicles may occur.
A new special regime is introduced in the Tax Code — a transaction tax, set at 0.1 percent, which applies to operations of crediting funds to accounts in banks in Kyrgyzstan related to transfers between accounts of foreign banks.
The bank acting as the tax agent will be responsible for withholding and transferring the tax, as well as for monthly reporting. The law also specifies the limitations of this regime, including a ban on the sale of goods and services in Kyrgyzstan under this regime and a requirement that foreign organizations may open accounts only in one bank in the country.
Furthermore, the document provides for changes to property tax, including expanding the powers of the tax authority in calculating for individual objects, establishing norms for informational calculations, and clarifying deadlines for the payment of tax on non-residential properties.
A personal income tax rate of 1 percent is also established for hired workers employed in the sewing and textile industries, which will be in effect until January 1, 2030.
The amendments also affect legislation on state social insurance, where the word "fivefold" in Article 26 has been changed to "twofold." Corrections have also been made to the law on arbitration courts, excluding tax disputes from its scope.
The law will be officially published and will come into force in ten days, with many provisions taking effect from January 1, 2026, while some provisions will have different deadlines specified in the text of the document.
