On 23 April 2025, the Supreme Council (parliament) of Kyrgyzstan approved 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.