RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of August 23, 2024 No. 497

About approval of the Procedure for determination of the size of the average monthly salary for calculation of the income tax and insurance premiums on the national social insurance

For the purpose of implementation of requirements of part 3 of article 187 of the Tax Code of the Kyrgyz Republic, part 1 of article 14-1 of the Law of the Kyrgyz Republic "About rates of insurance premiums on the national social insurance", 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 the Procedure for determination of the size of the average monthly salary for calculation of the income tax and insurance premiums on the national social insurance (further - the Procedure) according to appendix.

2. To National Statistical Committee of the Kyrgyz Republic within five working days from the date of publication of this resolution to determine the size of the average monthly salary for 2022 for calculation of the income tax and insurance premiums from August 1 to December 31, 2024 according to this Procedure and to provide to authorized tax authority for publication.

3. Declare invalid the subitem 2 of Item 1 of the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of requirements of regulations of the Tax code of the Kyrgyz Republic, and also regulations of appendix 18 to the Agreement on the Eurasian Economic Union" of April 30, 2022 No. 236.

4. This resolution is subject to official publication and becomes effective since August 1, 2024.

Appendix

to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of August 23, 2024 No. 497

Procedure for determination of the size of the average monthly salary for calculation of the income tax and insurance premiums on the national social insurance

1. This Procedure is developed for the purpose of execution of requirements of part 3 of article 187 of the Tax Code of the Kyrgyz Republic, part 1 of article 14-1 of the Law of the Kyrgyz Republic "About rates of insurance premiums on the national social insurance" and establishes procedure for determination of the size of the average monthly salary for last year for application next calendar year (from January 1 to December 31) in case of calculation of the income tax and insurance premiums on the national social insurance.

2. The National Statistical Committee of the Kyrgyz Republic represents to authorized tax authority from the annual database of the statistical reporting under work and the salary the following data on the sizes of the average monthly salary on areas and the cities of the Kyrgyz Republic for the previous calendar year:

1) the size of the average monthly salary on areas and the cities of the Kyrgyz Republic (except for the companies performing activities on the Kumtor field) applied to calculation of the income tax and insurance premiums on the national social insurance by the payers including registered in the territories of the cities of Bishkek, Osh and Jalal-Abad, performing payment of insurance premiums according to article 2-2 of the Law of the Kyrgyz Republic "About rates of insurance premiums on the national social insurance" except 2 presents of Item specified in the subitem;

2) the size of the average monthly salary except for the companies which level of the average monthly salary more than for 50 percent exceeds the size of the average monthly salary on the republic in general, for calculation of the income tax and insurance premiums on the national social insurance by the payers specified in Article 2-2 (except for the payers registered in the territories of the cities of Bishkek, Osh and Jalal-Abad), Item 2 of Article 5, to Article 5-1, Items 1, 2-1, 6 of Article 6, Items 2, 3 Articles 7, Item 1-1 of article 10 of the Law of the Kyrgyz Republic "About rates of insurance premiums on the national social insurance".

3. The authorized tax authority annually till November 1 of the current year publishes in mass media of the data on the sizes of the average monthly salary which developed in areas and the cities of the republic for the previous calendar year based on official statistical information of National Statistical Committee of the Kyrgyz Republic.

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