Tax Alert, September 2026

September 30, 2026

The Draft Law proposes key amendments to the tax legislation of the Kyrgyz Republic covering tax administration, corporate and personal income taxes, VAT, and special regimes. Key procedural revisions include terminating a deceased individual's tax liabilities upon death, shifting withholding tax agent responsibilities to domestic entities during non-resident share sales, and introducing the concept of a Tax Services Operator. On the corporate side, the draft restricts deductions and input VAT credits for transactions lacking actual delivery or proper documentation, while tightening rules for High Technology Park residents. Additionally, it clarifies the preferential framework for the "Tamchy SFIT" special financial and investment territory, granting qualifying entities exemptions from standard taxes, filings, and tax audits.
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