RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of October 25, 2023 No. 575

About some questions in the sphere of the taxation

For the purpose of realization of part 1 of article 457 of the Tax Code of the Kyrgyz Republic, creating favorable conditions for subjects of entrepreneurship, according to 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 Requirements to arrangement of the territory of the trade market relating to trade zone with particular treatment including requirements to barrier, according to appendix.

2. Bring in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About application of the invoice" of March 18, 2022 No. 141 the following change:

add Item 2 with the subitem 3 following of content:

"3) requirements to execution of the invoice are not imposed in case of sales of goods between the subjects performing activities in trade zones with particular treatment.

In case of sales of goods to the subjects which are not performing activities in trade zones with particular treatment, invoices are drawn up according to the Procedure for forming and the circulation of the invoice approved by Item 1 of this resolution.".

3. Bring in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of cash registers" of April 8, 2022 No. 193 the following changes:

1) in Item 2:

- in subitem 2 of the word "March 1" shall be replaced with words "on July 1";

- in subitems 3, shall be replaced with words 4 words of "2023" "2024";

2) in the List of subjects which owing to specifics of the activities or features of the location can perfrom cash calculations without application of cash registers, approved by the above-stated resolution:

- add Item 2 with the subitem 26 of the following content:

"26) sales of goods in trade zone with particular treatment.";

- in Item 6 of the table of Item 3 of the word "Till April 1, 2023" shall be replaced with words "Till January 1, 2024".

4. This resolution becomes effective after fifteen days from the date of official publication, except for Item 1 of this resolution which becomes effective since January 1, 2024.

Appendix

to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of October 25, 2023 No. 575

Requirements to arrangement of the territory of the trade market relating to trade zone with particular treatment including requirements to barrier

1. These Requirements to arrangement of the territory of the trade market relating to trade zone with particular treatment including requirements to barrier (further - Requirements), are applied to the taxpayers performing activities in the territory of the trade markets referred to strategic objects according to the legislation of the Kyrgyz Republic on strategic objects and contain requirements to owners of the markets on improvement of the territory which belongs to trade zone with particular treatment.

2. The owner of the trade market in trade zone with particular treatment shall terminate the lease agreement in case of lack of tax and/or accounting registration, tax payment for the current tax period by subjects of entrepreneurship, and also on representation of tax authority.

3. The territory of the trade market relating to trade zone with particular treatment shall be protected, equipped with system of video surveillance and is equipped with possibility of carrying out concerning the subject of entrepreneurship and its goods of tax control.

4. The following requirements are imposed to arrangement of the territory of the trade market relating to trade zone with particular treatment:

1) availability of access and exit ways with barrier for vehicles;

2) availability of the service premises intended to the state authorized bodies for execution of the functional obligations by them (bodies of Tax Service and law enforcement agencies) taking into account seasonality, and with access to surveillance cameras and the Internet;

3) protection availability for safety of the subjects of entrepreneurship performing the activities in the territory of the trade market and representatives of state bodies to execution of the service duties by them;

4) availability of toilets for the personnel and visitors established and equipped according to certain requirements to places of public use with connection to centralized networks of plumbing and sanitary. In case of absence around centralized networks of water supply and the sewerage the device of local water supply systems and the sewerage in coordination with authorized state bodies is allowed;

5) availability of information stands with the detailed scheme of arrangement of objects of trade, security service, militia, administration of the market, fire board (hydrants) and toilet;

6) availability of the approved plan of interaction, the operating plan of fire extinguishing between the markets and authorized state body in the field of fire safety on suppression of the possible fires;

7) the equipped parking for the load and individual transport.

5. The territory of the market relating to trade zone with particular treatment shall be protected, designated and protected on all perimeter, to have paving for ensuring safe movement of the population and vehicles, and also parking spaces.

5-1. If the market territory according to the title document passes through rooms of subjects of entrepreneurship, along the street, the road, and also between passes, sidewalks or ranks with the room of the subject of the entrepreneurship located in the territory of other trade market relating to trade zone with particular treatment, that barrier on this site of the territory is not required. On these sites of the territory the system of video surveillance is installed.

6. The barrier of the territory of the markets shall represent continuous (except as specified, these Requirements specified in Item 5-1) design from steel concrete, concrete, brick, metalwork, iron rods, lattices or from combinations of these materials and to be height of at least 2,2 of meter, except for barriers of rooms of subjects of the entrepreneurs located in the protected territory of the markets ensuring safety of goods.

7. On barrier facade (near entrance gate or at check-points) the signs of the established form designating zone of tax control in the state and official languages shall be hung out.

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