The work on the project was carried out in coordination with government agencies and discussions with representatives of the business community. The Ministry of Economy reported on the submission of a number of proposals and comments during these events.
To form a unified opinion and work through the proposed changes, several meetings were held at the Ministry on November 13 and 21, 2025.
As a result, the project was revised taking into account all comments and proposals, and its main provisions include:
– exclusion from the tax base of VAT for entities registered with the State Tax Service if they exhibit risk signs;
– the VAT tax base exhibiting risk signs will be determined based on the average market price of the corresponding goods, reduced by 30 percent;
– the tax base for entities with risk signs will be established at least once every six months, specifically by December 20 of the previous year and June 20 of the current year;
– the authorized tax authority will determine the procedure for making changes to the list based on submitted applications and appeals.
The revised draft resolution was published on November 27, 2025, on the Unified Portal for Public Discussion of Draft Regulatory Legal Acts (https://koomtalkuu.gov.kg/ru/npa-view/5464) for further public discussion.
