The Cabinet of Ministers has amended the rules on tax administration and deferred a number of requirements for businesses until 2027

The Cabinet of Ministers has amended a number of decisions relating to tax administration. Some of the requirements concerning cash registers and stock records have been deferred until 2027. Resolution No. 639 was adopted on 25 September.

In particular, the deadline for certain requirements relating to the introduction of cash registers has been postponed from 2025 and 2026 to 1 July 2027.

The deadline for the stock-taking of goods within Kyrgyzstan has also been postponed until 1 July 2027.

Another change concerns trading in markets and shopping centres. From 1 January 2027, their management bodies will be required to ensure the recording and monitoring of compliance with tax and social security contribution obligations. This relates, in particular, to monitoring the payment of income tax and social security contributions by employees.

A separate procedure for recording and monitoring compliance with tax and social security contribution obligations has also been approved for the administrations of markets and shopping centres.

The resolution expands the powers of tax authority staff when setting up tax checkpoints and seizing remaining stock. If a business has a CCTV system, tax officials are permitted to connect to it, or to IP cameras or IP addresses via the internet and other networks, to access video recordings.

If there is no CCTV system, the tax authority will be able to install its own equipment at the premises to transmit video recordings. In this case, a handover certificate for the temporary safekeeping of goods is drawn up, to be signed by a tax authority official and the business or its authorised representative.

Refusal to provide camera recordings will be documented in a report of obstruction. On this basis, a report may be drawn up in accordance with the Code of the Kyrgyz Republic on Administrative Offences. If the entity or its representative refuses to sign the report, photographs and video footage will be taken, and the materials will be forwarded to the Commission on Administrative Offences for consideration.

Similar rules apply to the seizure of remaining stock.

In addition, the procedure for identifying entities at which tax posts are to be established has been clarified. The list of such entities, with the exception of manufacturers of excisable goods, is approved by the tax authority. The list of manufacturers of excise goods is approved by the authorised tax authority.

The Resolution also introduces amendments to the procedure for levying fees for the retention of licences for the right to use subsoil resources. For subsoil users, the deadlines for submitting reports and the procedure for calculating fees have been clarified.

In particular, the report on the fee for the reporting year must be submitted to the authorised subsoil use authority by 31 January of the following year, and subsequently via the tax authority by 1 March.

Separately, the rules on the mandatory labelling of drinking water have been clarified. Under the amendments, from 1 January 2026, bottled and packaged water, including mineral and carbonated water, classified under EAEU HS Code 2201, must be labelled with accounting and control marks. From 1 July 2026, the circulation of unlabelled stocks of such products will be prohibited.

Furthermore, the amendments affect Kyrgyzstan’s ‘green taxonomy’. To simplify the determination of whether goods and services comply with its requirements, there are plans to create an open, unified digital register of green goods and services.

The decree also repeals a number of previously valid Cabinet of Ministers’ decisions, including the 2023 decree regulating the activities of markets and mini-markets.

The main part of the decree comes into force 15 days after its official publication. Different dates of entry into force have been set for certain provisions.