Legal News

Legal Digest (August 2025)

Table of contents:

  • On the Adoption of the Digital Code of the Kyrgyz Republic
  • On Amendments to Certain Legislative Acts of the Kyrgyz Republic Concerning the Reduction of the Tax Burden on the Population and Business Entities
  • On the Adoption of the Law of the Kyrgyz Republic on Investments
  • On the Procedure for Payment of a Lump-Sum Benefit in the Event of Disability or Death of an Employee
  • On the Procedure for Identification of Mobile Devices
  • On the establishment of the policy rate by the National Bank of the Kyrgyz Republic
  • On the Approval of Measures to Ensure the Quality of Higher Professional Education in the Kyrgyz Republic
  • Approval of the Regulation on the Information System “Feedback”

On the Adoption of the Digital Code of the Kyrgyz Republic

Digital Code of the Kyrgyz Republic was adopted.

The Digital Code of the Kyrgyz Republic establishes mandatory rules of conduct for the subjects of legal relations in the digital environment.

The Code encompasses four levels of the digital environment:

  1. Processing of digital data, creation and use of digital records (including digital documents and digital resources);
  2. Creation and use of digital services, development of digital ecosystems and participation therein;
  3. Establishment of digital technological systems (including data centers and telecommunication networks);
  4. Access of owners of digital technological systems to infrastructure (land plots, buildings, constructions, facilities and other similar objects).

The Digital Code shall enter into force upon the expiration of six months from the date of its official publication, i.e., as of 5 February 2026.

On Amendments to Certain Legislative Acts of the Kyrgyz Republic Concerning the Reduction of the Tax Burden on the Population and Business Entities

The Law of the Kyrgyz Republic on Amendments to the Tax Legislation has been adopted.

Tax relief measures have been introduced for the population and business entities by law.

In particular:

  1. The property tax on motor vehicles has been abolished;
  2. A zero rate of property tax has been introduced for land plots classified as agricultural land;
  3. A prohibition has been established on conducting tax audits for tax periods prior to 1 January 2022, except in specific cases:

– unscheduled audits upon liquidation of a legal entity or termination of activity of an individual entrepreneur;
– audits related to reimbursement and/or refund of excess VAT;
– audits conducted upon submission of revised tax returns;
– audits and re-audits carried out pursuant to resolutions of law enforcement authorities;

4. Tax liabilities arising from tax periods prior to 1 January 2022 are subject to cancellation;

5. A preferential regime for fulfillment of obligations has been provided — full or partial exemption from payment of accrued penalties and interest, depending on the timing of arrears repayment.

This Law shall enter into force on the date of its official publication.

On the Adoption of the Law of the Kyrgyz Republic on Investments

The Law of the Kyrgyz Republic on Investments has been adopted.

The legal foundations of investment activity in the Kyrgyz Republic are established by law. The document is aimed at creating a favorable investment climate, encouraging the attraction of both national and foreign investments, as well as ensuring equal and fair conditions for all investors.

The Law regulates:
– legal relations arising from direct investments made by national and foreign investors;
– the principles of the State’s investment policy;
– the rights and guarantees of protection of investors;
– mechanisms of interaction among participants of investment activity.

The adoption of this Law is also directed at promoting the sustainable economic and social development of the Kyrgyz Republic.

This Law shall enter into force upon the expiration of fifteen days from the date of its official publication.

On the Procedure for Payment of a Lump-Sum Benefit in the Event of Disability or Death of an Employee

The Cabinet of Ministers of the Kyrgyz Republic has adopted a Resolution on the procedure for payment of a lump-sum benefit in the event of disability or death of an employee.

Resolution establishes the procedure for granting a lump-sum benefit to employees (or their heirs) in the event of disability, injury, occupational disease, other damage to health, or death arising in connection with the performance of employment duties.

The document applies to all employees of organizations, regardless of their position or length of service.

A lump-sum benefit shall be paid in the following cases:

  1. Upon establishment of disability of an employee as a result of injury or occupational disease sustained in the course of performing employment duties;
  2. In the event of the death of an employee (breadwinner), if such death is connected with the performance of employment duties.

The payment shall be made in addition to compensation for lost earnings and other compensations provided for by the Labour Code of the Kyrgyz Republic. The amount of the benefit depends on the degree of loss of professional working capacity, as determined by the conclusion of the Medical and Social Expert Commission.

This Resolution shall enter into force on 28 January 2025.

On the Procedure for Identification of Mobile Devices

The Cabinet of Ministers of the Kyrgyz Republic has adopted a Resolution on the procedure for identification of mobile devices.

According to the document:
– the State Committee for National Security of the Kyrgyz Republic has been designated as the coordinating authority and owner of the State Digital Technological System for Mobile Device Identification;
– LLC “Kyrgyz Mobile Registration Center” has been appointed as the identification operator of this system.

The State Committee for National Security has been instructed to organize the transition of the identification operator while ensuring the uninterrupted functioning of the state system.

This Resolution shall enter into force upon the expiration of ten days from the date of its official publication.

On the establishment of the policy rate by the National Bank of the Kyrgyz Republic

By resolution of the Board of the National Bank of the Kyrgyz Republic, the policy rate of the National Bank of the Kyrgyz Republic is set at 9, 25 percent per annum.

This resolution shall enter into force on August 26, 2025.

On the Approval of Measures to Ensure the Quality of Higher Professional Education in the Kyrgyz Republic

Measures to Ensure the Quality of Higher Professional Education in the Kyrgyz Republic have been approved.

The Decree establishes the following

– starting from the 2026–2027 academic year, admission to part-time (correspondence) studies based on general secondary education in institutions of higher professional education, regardless of their form of ownership, departmental affiliation or status, shall be terminated;

– training of specialists in institutions of higher professional education through part-time (correspondence) studies using distance learning technologies shall be permitted under accelerated programs based on secondary professional and higher professional education, as well as under master’s degree programs.

This Decree shall enter into force upon the expiration of ten days from the date of its official publication.

On the Approval of the Regulation on the Information System “Feedback”

Regulations on the Information System ‘Feedback’ approved.

According to the approved Regulation, the main objectives of the Information System Feedback are as follows:

  1. regulating the process of assessing the efficiency and quality of the performance of state bodies and/or local self-government bodies through feedback from users and other stakeholders;
  2. analyzing shortcomings in the work of state bodies and/or local self-government bodies and developing measures for their elimination;
  3. contributing to the improvement of the efficiency of state bodies and/or local self-government bodies.

The Information System «Feedback» operates in the state and official languages.