On August 6, 2026, the Kyrgyz Republic adopted Law No. 145 “On Amendments to Certain Legislative Acts of the Kyrgyz Republic in the Sphere of Taxation and Non-Tax Revenues.”
The law introduces amendments to the Tax Code of the Kyrgyz Republic, the Code of the Kyrgyz Republic on Non-Tax Revenues, and the Code of the Kyrgyz Republic on Offenses.
The changes cover several key areas, including the unified tax declaration, invoice preparation requirements, tax administration procedures, taxation of certain transactions with foreign entities, foreign economic activity, and liability for specific tax law violations.
Different provisions of the law take effect on different dates. Businesses applying these changes should pay close attention to the effective date of each relevant provision.
The full text of Law No. 145 of the Kyrgyz Republic, dated August 6, 2026, is available at the following link: https://cbd.minjust.gov.kg/4-5825/edition/57562/ru
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