As previously reported, Kyrgyzstan's new Tax Code was signed into law by the president on 18 January 2022, including a new 2% tax on activities in the field of e-commerce. The 2% e-commerce tax is levied on qualifying e-commerce supplies of qualifying taxpayers, replacing income tax, VAT, and sales tax for such supplies. Other relevant taxes remain payable in accordance with the Tax Code and where a taxpayer engages in other activities not qualifying for the e-commerce tax, they must pay tax…