Dear President Sadyr Nurgоzhoevich,
We are writing to you in connection with the adoption by the Jogorku Kenesh, in three readings, of the draft Law of the Kyrgyz Republic “On Amendments to the Law of the Kyrgyz Republic ‘On Non-Commercial Organizations’” (hereinafter referred to as the Draft Law on Foreign Representatives or the draft law).
Our country is currently undergoing significant changes in economic, political and social spheres. At this challenging time, the activities of non-governmental organizations (NGOs) play a key role in addressing a number of important issues and challenges facing society.
NGOs are partners of government authorities in the implementation of various projects and programmes. Their experience, resources and expertise are important for achieving the country’s development goals. The public-benefit activities of NGOs cover the support and development of social, educational and cultural programmes aimed at improving the lives of citizens. Through the efforts and activities of NGOs, a significant number of citizens gain access to education, healthcare, social protection and other essential services. This makes it possible to address pressing problems and support people in difficult life circumstances. NGOs are actively engaged in human rights protection, environmental protection, combating corruption and many other socially important areas. Their activities also contribute to strengthening democratic institutions and ensuring the rule of law in the country.
We would like to draw your attention to the importance of international cooperation and financial support provided to the country by the international community. As is well known, Kyrgyzstan currently cooperates with numerous international organizations and donors that provide substantial financial and technical assistance to the state. This assistance is of critical importance for supporting the country’s state budget and implementing a number of major projects in various sectors. International organizations provide funding not only to address social problems, but also to implement important economic, environmental, infrastructure and other projects aimed at improving the lives of citizens and promoting the country’s development. Thanks to this support, the country has had opportunities to implement ambitious plans for economic modernization, develop education, healthcare and other sectors, and improve infrastructure throughout the country. Ensuring respect for human rights in Kyrgyzstan contributes to creating a favorable investment environment and attracting new opportunities for the country’s development. If the Draft Law on Foreign Representatives is adopted, financial assistance from international organizations to the Kyrgyz Republic may decrease significantly, which would negatively affect the country’s development and the well-being of its citizens.
The value of Kyrgyzstan’s NGO sector lies in its impartiality, compassion, willingness to help citizens and local communities in need, commitment to public-benefit activities, principled approach, fairness and readiness to cooperate with government authorities for the development of the country.
NGO Reporting
During the public discussion of the draft law, its initiators disseminated information alleging that NGOs do not report on the sources of their funding and the purposes for which their funds are spent. This is not true. Under the legislation of the Kyrgyz Republic, (1) NGOs submit the same reports required of all legal entities, including commercial organizations; (2) moreover, in 2021, additional reporting requirements were introduced for NGOs that do not apply to commercial organizations.
NGOs regularly submit reports to the State Tax Service, the Social Fund and statistical authorities pursuant to the following laws:
- Tax Code of the Kyrgyz Republic – requires NGOs to submit tax reports and the Unified Tax Declaration;
- Code of the Kyrgyz Republic on Non-Tax Revenues – requires NGOs to submit reports on non-tax payments;
- Law of the Kyrgyz Republic “On State Social Insurance” – requires NGOs to submit reports on social contributions;
- Law of the Kyrgyz Republic “On Official Statistics” – requires NGOs to submit statistical reports;
- Law of the Kyrgyz Republic “On Accounting” – requires NGOs to submit financial statements;
- Law of the Kyrgyz Republic “On Non-Commercial Organizations” – requires NGOs to publish on the website of the State Tax Service consolidated information on the sources of their funds, the purposes for which they are spent, as well as information on property acquired, used and disposed of.
Tax Reports Submitted by NGOs
- Unified Tax Declaration (with annexes disclosing all income and expenditure);
- Personal Income Tax and State Social Insurance Contributions Report (FORM STI-161);
- Information Calculation Form for Property Tax on a Non-Residential Building, Premises or Structure (FORM STI-087);
- Information Calculation Form for Land Tax on Settlement Lands and Non-Agricultural Lands (FORM STI-077);
- Information Calculation Form for Vehicle Tax (FORM STI-090);
- Unified Tax Report (FORM STI-091);
- Sales Tax Report for a Medium-Sized Business Entity (FORM STI-130).
Statistical Reports Submitted by NGOs
- “Labour Report” Form No. 1-T (monthly) – by the 10th day following the reporting month;
- “Labour Report” Form No. 1-T (annual) – by 16 January;
- “Distribution of the Number of Employees on the Payroll Who Worked the Full Month by the Amount of Accrued Wages for November,” Annex No. 1 to Form No. 1-T – no later than 10 December;
- “Report on the Receipt and Use of Financial Funds” No. 4-fin (Non-Commercial Organizations) – annual report by 1 February; semi-annual report by the 20th day following the reporting period;
- “Use of Information and Communication Technologies (ICT)” No. 2-ICT – by 20 February.
NGO Financial Statements
- balance sheet (statement of financial position);
- income and expenditure statement;
- cash flow statement;
- statement of changes in equity.
In addition, pursuant to Article 17 of the Law “On Non-Commercial Organizations,” NGOs are required, annually by 1 April, to publish on the website of the State Tax Service information on the sources of their income and the purposes for which it is spent, as well as information on property acquired, used and disposed of.
NGO Political Activity
The reasoning of the initiators of the draft law regarding the division of activities into political and non-political spheres is erroneous, as the concept of “political activity” should not be differentiated according to the areas of activity of legal entities. Under the International Covenant on Civil and Political Rights (ICCPR) and United Nations resolutions, every citizen has the right to participate in political activity.
One of the fundamental responsibilities of the state is to ensure the human rights enshrined in the Constitution of the Kyrgyz Republic. Article 37, Section “Political Rights,” of the Constitution of the Kyrgyz Republic establishes the following provisions:
“2. Citizens of the Kyrgyz Republic have the right to participate in the management of the affairs of society and the state, both directly and through their representatives.”
“4. Citizens of the Kyrgyz Republic have the right to participate in the discussion and adoption of laws and decisions of national and local significance.”
The provisions of the draft law restricting the “political activity” of NGOs are contrary to the ICCPR, UN resolutions on the right of citizens to participate in the conduct of public affairs, and the above-mentioned provisions of the Constitution of the Kyrgyz Republic.
Negative Consequences of the Adoption of the Draft Law
If the draft law is adopted, NGOs implementing public-benefit projects in the country with foreign funding may refuse to undergo the humiliating registration procedure envisaged by the draft law as “NGOs–foreign representatives” and may be forced to liquidate their organizations. As a result, adoption of the draft law would have a negative impact on the NGO sector in Kyrgyzstan and restrict its ability to protect citizens’ rights, promote public interests, build a rule-of-law state, and provide social services to various categories of citizens and communities in need.
The cessation of activities of some NGOs in Kyrgyzstan and the reduction in the number of NGOs engaged in public-benefit activities as a result of the adoption of the draft law could lead to significant negative consequences in various areas, including:
- an increase in the incidence of certain diseases among the population, including tuberculosis, HIV, cancer and other diseases, in addressing which NGOs currently provide substantial assistance to patients;
- the termination of educational programmes for the population currently implemented by NGOs;
- increased unemployment, higher poverty levels in the country, increased migration to other countries in search of employment, reduced tax and social contributions, and a decrease in the NGO sector’s contribution to the country’s GDP as a result of the closure of some NGOs;
- a reduction in pluralism of opinions in society, further deterioration of the human rights situation, and increased risks of political crisis;
- reduced investment in the country’s economy due to a deterioration in Kyrgyzstan’s position in international rankings on human rights and the level of democracy. As is widely recognized, investment does not flow into countries with low rankings in these areas because such countries are considered to face a high risk of political instability and social upheaval, which may result in the loss of invested capital.
If adopted, the draft law would significantly worsen the legal position of NGOs in the Kyrgyz Republic. A number of its provisions are contrary to the ICCPR and other fundamental sources of international human rights law. The draft law does not correspond to the national interest if that interest genuinely lies in building a true democracy in the country, as provided for in the Constitution of the Kyrgyz Republic.
Furthermore, the adoption and implementation of the draft law may result in complaints being submitted to the UN Human Rights Committee concerning violations of human rights in the Kyrgyz Republic. The Kyrgyz Republic may face adverse findings in such proceedings, which could result in reputational consequences for Kyrgyzstan as a democratic state.
In light of the above, we respectfully ask you to exercise your right of veto and reject the Draft Law on Foreign Representatives.
Respectfully,
- Chinara Aitbaeva, Public Foundation “Nash Vek”
- Saule Alymbekova, “Interbilim” International Center
- Galina Davletbaeva, Public Association “Citizens for Development”
- Gulmira Abdyrazakova, Public Foundation “Together Against Cancer”
- Gulnara Uskenbaeva, “Association of Suppliers”
- Nurbubu Kerimova, Public Foundation “DANCO”
- Gulgaky Mamasalieva, Interbilim – Osh
- Almaz Tazhybai, “Center for Public Policy Analysis”
- Ainura Usupbekova, Public Foundation “Civic Platform”
- Erkina Ubysheva, Association “Smart Zharan”
- Adil Turdukulov, TV Academy
- Syyapat Ilyasova, Public Association “Chui Women’s Center”
- Timur Shaikhutdinov, Civic Union
- Aida Suyundueva, Public Foundation “Common Cause”
- Svetlana Lavrinenko, Charitable Foundation “Boorukerlik”
- Batma Abibovna Estebesova, Public Foundation “Socium”
- Urmat Kazakbaev, Public Association “Civic Union”
- Bakyt Satybekov, Public Association “Alliance for the Promotion of Civic Initiatives”
- Zainap Tazhievna Eshmuratova, Public Foundation “Center for the Development and Protection of Vulnerable Groups”
- Leila Saralaeva, Editor-in-Chief of “Novye Litsa”
- Tamara Valieva, Chair of the Media Action Platform of Kyrgyzstan
- Kamil Ruziev, Public Association “Ventus”
- Nazgul Dzhamakeeva, Independent Expert
- Cholpon Askerbekovna Omurkanova, Public Foundation “Egl”
- Ainur Madraimova, Public Association “Ayyl Demилgesi”
- Nazira Akmatkalieva, Public Foundation “Fund for the Support of Labour Initiatives”
- Dzhamilya Kaparova, Public Association “Ensan Diamond”
- Aigul Duishenova, Women’s Council of Bakai-Ata Aiyl Aimak
- Akylbek Tashbulatov, Public Foundation “Center for Assistance to International Protection”
- Nurzhan Zhumabaevich Mukanov, Public Foundation “EcoMiR”
- Larisa Ilibezova, Public Foundation “Center for Research of Democratic Processes”
- Elmira Umarova, Public Foundation “Smile”
- Zarina Turukmanova, Public Foundation “Ayalzat Center for Women’s Initiatives”
- Svetlana Khalbaeva, Public Foundation “Ray of Sunshine”
- Nargiza Eshtaeva, Public Association “Ayalzat Center for Women’s Initiatives”
- R.K. Shakirova, Public Foundation “Blagodat”
- Elmira Toktogulova, MediaConsult Foundation
- Edir Bova, Association of Legal Entities “Taza Shailoo”
- Dariykan Asilbekova, Public Association Crisis Center “Ak-Zhyurok”
- Tolekan Ismailova, “Citizens Against Corruption: Bir Duino Kyrgyzstan”
- Sveta Sayakbaeva, Public Association “Tendesh”
- Ilgiz Kambarov, Green Alliance of Kyrgyzstan
- Nuraiym Rudbekova, Crisis Center “Tendesh”
- Erkeaiym Kashimbekova, Public Association “Ayalzat-RZhI”
- Nurgul Sharshembieva, Public Association “Journalists’ House”
- Anara Musaeva, Public Association “Community Development Alliance”
- Bektur Medetov, Public Association “Talas Regional Youth Union”
- Asyl Aitbaeva, Interbilim International Center
- Flyura Nadyrova, Public Association “Social and Legal Center Spectrum”
- Akmaral Zhaparova, Public Association “Ene Nazary”
- Oktomkan Abdyldaeva, Public Association “Ene Nazary”
- Bolot Murataliev, “Resources for Youth Development”
- Aibar Sultangaziev, Association of Health Programmes “Partnership Network”
- Darika Asanbaeva, Public Association “Ayalzat-RZhI”
- Bela Kaparova, Public Foundation “Support for Children”
- Galiya Khurova, Public Association “Atyul”
- Maksat Mukambetov, Public Association “Human Health”
- Gulzhan Baibetova, Public Foundation “Women’s Democratic Network”
- Mavlyuda Khakimzhanovna Masadikova, “Iskra Kapirativ”
- Perizat Saitburkhan, Journalist
- Kuluipa Akmatova, Rural Development Foundation
- Suyun Zhumalieva, Public Association “Nurzholber”
- Begaim Usenova, Public Foundation “Institute for Media Policy”
- Anastasia Stytsenko, “Leadership” NGO
- Almaz Ismanov, Prevention Media
- A.A. Makarova, Public Foundation “Accent”
- Rudbek Abdyraev, Public Association “Eco Zhoomart SAR”
- Gulnar Dzhurabaeva, Public Association “Erkin Gezit”
- Tattuububu Nurbekovna Ergeshbaeva, “Tandem” Community of Lawyers
- U.F. Shukurov, Public Foundation “Believe in Yourself,” Protection of Patients’ Rights
- Meerim Kaibalиеva, Association of Agricultural Advisory Services
- Kubatbek Asan uulu, Public Association “Mirada”
- Cholpon Kulmukhamбетова, Public Association “Kung-Fu Qigong”
- Bibigul Kapanovna Bupeбаeva, Public Association “Rural Life”
- Raipa Turdalieva, Public Association “RKK-Nazy”
- Adelya Laisheva, Media Expert
- Anarkul Okosheva, Public Association “Tynchtyk”
- Nuriya Temirova, Public Foundation “Global Change Foundation”
- Sharapat Zhusupovna Aktanova, Naryn Public Association of Parents for the Protection of Children’s Rights
- Mairamkul Emil kyzy, Crisis Center “Meerман”
- Inobatkhon Makhmudzhanovna Sultanova, Public Association “New Rhythm”
- Avazkan Ormonova, Public Foundation “DIA”
- Barchynbyubu Kargybaevna Toktorbaeva, Public Benefit Foundation “Zhologon”
- Gulnara Aitbaeva, Public Association “Bishkek Women’s Center”
- Shaiy Imankozhoeva, Public Association “Municipal Council”
- Aizhan Musaeva, Institution “Center for Regional Studies and Development”
- Tagir Osmonaliev, Election Expert
- Zhumakan Zharkulova, “Asyl Ai” Public Association of Persons with Disabilities
- Zhumakan Zharkulova, Association of Public Associations of Persons with Disabilities “Unified Direction”
- Antonina Li, Public Association “Shoola-Kol”
- B. Dosalieva, Public Association “Women’s Support Center”
- Aizat Ruslanova, IDEA Central Asia
- Gladis Temirchieva, Investigative Journalism Foundation, Vesti.kg
- Anastasia Kolodyazhnaya, Public Benefit Foundation “Zhanyrtuu”
- Gulbarchyn Amirova, Public Foundation “Daanazat”
- Zhyldyz Toralieva, Public Association “Result”
- Natalia Shumskaya, Public Foundation “EFYU”
- Gulnara Derbisheva, Public Foundation “Insan-Leilek”
- Aliman Sarieva, ORDO
- Sonun Ermekovna Boronchieva, Public Association of Persons with Disabilities “Kelechek-Sary-Kol”
- Nookatbek Idrisov, Member of the Supervisory Board of Public Association Crisis Center “Sezim”
- Atyrkүл Alisheva, Civil Society Activist
- Chinara Kasmambetova, Public Association “Road Safety”
- Nadezhda Dobretsova, Institute for Development Policy
- Aziza Saktanova, Public Association “Nurzaman”
- Myskал Baigazieva, Public Association “Eletaim”
- Aijamal, ORDO
- Zhenishbek Isayevich Toroev, ANPO “Advocacy Center for Human Rights”
- Nazgul Turdubekova, Public Foundation “League of Child Rights Defenders”
- Zalina Abdulkhakova, ANPO “Advocacy Center for Human Rights”
