This Tax Alert from HLB Taxence LLC summarizes major December 2025 amendments to the Kyrgyz Republic Tax Code. Key administrative updates include the introduction of a Unified Tax Account and digital som payments. Notable sector-specific changes feature full tax exemptions within the “Tamchy” investment territory, a 0.1% transaction tax for international fund redirections, and PIT exemptions for the football sector. The alert also covers significant indirect tax adjustments, including revised VAT import rules for EAEU goods and extended profit tax holidays for renewable energy. These updates aim to streamline tax administration while providing strategic incentives for investment and local industry growth.