Japarov signs decree on registry of bad-faith taxpayers

Kyrgyzstan's President Sadyr Japarov signed Decree No. 343 on October 8, 2026, establishing a registry of bad-faith taxpayers. The Tax Service has been tasked with maintaining the registry.

The registry is planned to include entrepreneurs and companies with confirmed tax arrears exceeding the criminal liability threshold, those who issue fictitious electronic invoices, and those who register businesses through nominees. Those included in the registry will face restrictions on registering new business entities.

At the same time, citizens will be granted the right to impose a self-ban on business registration in their own name — a mechanism to protect against fraudulent registration.

The decree also requires developing an accountability mechanism for individuals who exercise de facto control over taxpayers' activities, including de facto beneficiaries, even if the business is formally registered in others' names.

The decree took effect immediately. The Cabinet of Ministers has been given three months to prepare the necessary legislative amendments and submit them for consideration to the Jogorku Kenesh. The registry itself, the restrictions, and the accountability mechanisms will be codified only after the legislative amendments are adopted.