Legal News

Legal Digest (February 2025)

Table of contents:

  • On approval of the Procedure for conducting state sanitary and epidemiological supervision (control) over facilities to ensure the sanitary and epidemiological well-being of the population of the Kyrgyz Republic, sanitary and epidemiological examination, investigation, examination, research, testing
  • On measures to implement Article 307 of the Tax Code of the Kyrgyz Republic
  • On the implementation of pilot projects on tax administration in the markets and mini-markets of the Dordoi shopping and market complex and the introduction of a Single Tax Account
  • On amendments to certain legislative acts of the Kyrgyz Republic in the sphere of taxation
  • On the size of the key rate of the National Bank of the Kyrgyz Republic
  • On amendments to the code of the Kyrgyz Republic on offenses

On approval of the Procedure for conducting state sanitary and epidemiological supervision (control) over facilities to ensure the sanitary and epidemiological well-being of the population of the Kyrgyz Republic, sanitary and epidemiological examination, investigation, examination, research, testing

The procedure for conducting state sanitary and epidemiological supervision (Control) has been approved.

The Procedure regulates the procedure for conducting state sanitary and epidemiological supervision of objects, products (goods), food raw materials, services and determines the powers of the state body in the field of sanitary and epidemiological welfare of the population, acts issued by authorized state bodies and measures taken by them within their competence

The Procedure shall enter into force upon expiration of ten days from the date of official publication.

On measures to implement Article 307 of the Tax Code of the Kyrgyz Republic

The procedure for determining and applying the tax base for value added tax on the taxable value of the supply of goods and the taxable value of imports of goods imported from the member States of the Eurasian Economic Union, for which there are risk indicators, has been approved in accordance with the risk management system.

The State Tax Service under the Ministry of Finance of the Kyrgyz Republic has been designated as the authorized body for approving the tax base for value added tax on the taxable value of the supply of goods and the taxable value of imports of goods imported from the Member States of the Eurasian Economic Union, for which there are risk indicators.

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

On the implementation of pilot projects on tax administration in the markets and mini-markets of the Dordoi shopping and market complex and the introduction of a Single Tax Account

Decree of the President of the Kyrgyz Republic No. 46 was adopted on February 13, 2025.

In accordance with the Decree, the Cabinet of Ministers of the Kyrgyz Republic was instructed to conduct a pilot project to assign responsibilities for ensuring the accounting and control of the fulfillment of tax obligations and obligations for insurance premiums by business entities carrying out economic activities in the territory of markets and mini-markets of the Dordoi trade and market complex, to the administrations of markets and mini-markets in the status of a tax agent for the period from March 15 to August 15, 2025 and to introduce a Single Tax Account for individuals for the period from June 1 to August 31, 2025.

The Decree comes into force on the day of its official publication.

On amendments to certain legislative acts of the Kyrgyz Republic in the sphere of taxation

Amendments have been made to the Tax Code of the Kyrgyz Republic.

Thus, the amendments provide for:

  • cancellation of the single tax declaration for certain categories of individuals who are not individual entrepreneurs;
  • a new procedure for the forced collection of tax debts;
  • expansion of the circle of royalty payers;
  • establishing the validity period of the tax benefit until January 1, 2030 for certain tax benefits;
  • transition from a single tax to a general regime or from a general regime to a single tax for construction companies until July 1, 2025;
  • exemption of taxpayers from liability and the obligation of a tax agent for goods for which there are no primary accounting documents, provided that information about such goods is entered into the information system of the authorized tax authority before April 1, 2025.

The law shall enter into force on January 1, 2025, with the exception of certain provisions of the Law, for which a different date of entry into force is provided.

On the size of the key rate of the National Bank of the Kyrgyz Republic

The key rate of the National Bank of the Kyrgyz Republic is set at 9.00 percent per annum.

The resolution comes into force on February 25, 2025.

On amendments to the code of the Kyrgyz Republic on offenses

The Law of the Kyrgyz Republic “On Amendments to the Code of the Kyrgyz Republic on Offenses” has been adopted

 

The law amends the Code of the Kyrgyz Republic on Offenses, providing for:

  • increasing fines for committing offenses provided for in Articles 218, 235, 243, 244, 254, 259, 260, 264, 274, 276 of the Code of Offenses;
  • liability, including for evading state environmental assessment;
  • liability for violating environmental requirements for storage (placement), transportation, use, disposal and burial of toxic industrial waste and production and consumption waste;
  • liability for violating rules, regulations, instructions and other requirements for radiation safety;
  • liability for violating the procedure for discharging wastewater into the environment;
  • liability for violation of requirements for reclamation of disturbed lands;
  • liability for failure to provide, concealment or distortion of information on the state of the environment and the use of natural resources;
  • liability for the emission (discharge) of pollutants into the environment, waste disposal, physical and other harmful impact on the environment without permission;
  • etc.