On 22 May 2025, Kyrgyzstan President Sadyr Japarov signed the law for the ratification of the pending protocol to the 2012 income and capital tax treaty with South Korea. The protocol, signed 3 December 2024, is the first to amend the treaty. It will enter into force 30 days after the ratification instruments are exchanged and will generally apply from 1 January of the year following its entry into force.