For the purpose of practical implement of the Articles 67, 330 of the Tax Code of the Kyrgyz Republic, Article 18 of the Law of the Kyrgyz Republic "On Enactment of the Tax Code of the Kyrgyz Republic", the Cabinet of Ministers of the Kyrgyz Republic approved:

  • The procedure for accounting for foreign currency received from a foreign organization that does not have signs of a permanent establishment in the Kyrgyz Republic, in accordance with Annex 1;
  • Regulations on the procedure and conditions for the return of value added tax in accordance with the international obligations of the Kyrgyz Republic in accordance with Annex 2.


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