Document from CIS Legislation database © 2003-2024 SojuzPravoInform LLC

RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of February 18, 2022 No. 84

About approval of basic tax amount on the basis of the patent on types of activity

(as amended on 13-09-2023)

For the purpose of optimization of the taxation of the subjects performing activities on the basis of the patent according to article 414 of the Tax Code of the Kyrgyz Republic, Articles 13, of the 17th constitutional Law of the Kyrgyz Republic "About the Cabinet of Ministers of the Kyrgyz Republic" the Cabinet of Ministers of the Kyrgyz Republic decides:

1. Approve basic tax amount on the basis of the patent on types of activity:

1) individual business activity according to appendix 1;

2) individual labor activity according to appendix 2.

2. Determine that:

1) to tax amount on the basis of the patent for foreign citizens and stateless persons, except for citizens of the state members of the Eurasian Economic Union performing activities in the territory of the Kyrgyz Republic the coefficient equal 5, but not above basic tax amount is applied;

2) patents for services of local workers of the international projects and programs, and also services in program servicing of computer and multiplying facilities issued before acceptance date of this resolution are effective before the termination of term of their action;

3) since January 1, 2023 the patent is subject to obligatory registration in electronic format (the electronic patent).

3. To the State Tax Service under the Ministry of Finance of the Kyrgyz Republic to carry out explanatory work among taxpayers about procedure for application of basic tax amount on the basis of the patent by types of business activity.

4. Recognize invalid:

1) the order of the Government of the Kyrgyz Republic "About approval of basic tax amount on the basis of the voluntary patent on types of activity" of June 25, 2015 No. 418;

2) Item 1  of the order of the Government of the Kyrgyz Republic "About modification of some decisions of the Government of the Kyrgyz Republic" of October 22, 2015 No. 723;

3)  the order of the Government of the Kyrgyz Republic "About modification of  the order of the Government of the Kyrgyz Republic "About approval of basic tax amount on the basis of the voluntary patent on types of activity" of June 25, 2015 No. 418" of August 24, 2017 No. 522;

4) Item 7 of the order of the Government of the Kyrgyz Republic "About approval of the Regulations on payment terms of services of the personal assistant to the child with limited opportunities of the health needing permanent care and supervision" of November 23, 2018 No. 556;

5)  the order of the Government of the Kyrgyz Republic "About modification of  the order of the Government of the Kyrgyz Republic "About approval of basic tax amount on the basis of the voluntary patent on types of activity" of June 25, 2015 No. 418" of December 25, 2018 No. 624;

6)  the order of the Government of the Kyrgyz Republic "About modification of  the order of the Government of the Kyrgyz Republic "About approval of basic tax amount on the basis of the voluntary patent on types of activity" of June 25, 2015 No. 418" of November 20, 2019 No. 615;

7) item 4  of the order of the Government of the Kyrgyz Republic "About modification of some decisions of the Government of the Kyrgyz Republic in the sphere of tax administration" of March 18, 2020 No. 168;

8)  the order of the Government of the Kyrgyz Republic "About modification of  the order of the Government of the Kyrgyz Republic "About approval of basic tax amount on the basis of the voluntary patent on types of activity" of June 25, 2015 No. 418" of March 12, 2021 No. 91.

5. To impose control of execution of this resolution on management of control of execution of decisions of the President and the Presidential Administration Cabinet of Ministers of the Kyrgyz Republic.

6. This resolution becomes effective since January 1, 2022.

Chairman of the Cabinet of Ministers of the Kyrgyz Republic

A. Zhaparov

 

Appendix 1

Basic tax amount on the basis of the patent for individual business activity

Name of type of activity

Code on GKED

Basic tax amount
(in som for 30 days)

1

Cultivation and realization of pets (dog, cat, birds, hamsters and other pets), except farm animals

01.49.0

500

2

Realization of spare parts and materials to cars out of the markets with use of booths, pavilions, containers, cars, trays, counters, tents, yurtas, hand portable trucks, canopies and other temporary iron designs with area of trade floor up to 30 sq.m

45.32.0

6000

3

Retail sale in shops with area of trade floor up to 30 sq.m of goods, except for pyrotechnic products (depending on the location, shop area and type of activity)

47.19.0

20000

4

Retail sale in shopping centers with use of outlets with area of trade floor up to 30 sq.m of goods (depending on shopping center, the area of outlet and type of activity)

47.19.0

20000

5

Retail sale in the markets and mini-commodity markets, except for cement and pyrotechnic products (depending on the market, the area of outlet and type of activity):

a) food products

47.81.0

15000

b) nonfoods

47.82.0

6

Retail sale out of shops, out of shopping centers and out of the markets (depending on the location, the area of outlet and type of activity):

47.99.0

1) goods, except for cement and pyrotechnic products, with use:

a) booths, pavilions, containers, cars, tents, yurtas, stalls, portable counter and temporary iron designs with area of trade floor up to 30 sq.m

10000

b) vending machines

3000

2) gas in gas cylinders, coal in sacks and firewood at home

1500

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