RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of March 25, 2025 No. 146

About introduction of amendments to some resolutions of the Cabinet of Ministers of the Kyrgyz Republic in the field of the taxation

For the purpose of implementation of the Presidential decree of the Kyrgyz Republic "About measures for reduction of the tax load to the population and subjects of entrepreneurship and to enhancement of administration of the taxation" of January 8, 2025 No. 1, according to Articles 178, of 414, of 416, of 426, 459 Tax codes 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. Bring in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About approval of basic tax amount on the basis of the patent on types of activity" of February 18, 2022 No. 84 the following changes:

"Article 414" shall be replaced with words 1) in word preamble "Articles 414, of 416, of 426, 459";

To add 2) with Item 1-1 of the following content:

"1-1. Establish patent rate on hired employee in the amount of 5 percent estimated from the size of the average monthly salary which developed in areas and the cities of the republic for each calendar year.";

3) in appendix 2 to the above-stated resolution:

- state Item 12 in the following edition:

"

12	The activities in the field of education performed independently, except for accomplishment of services for the organizations and individual entrepreneurs except cases when such services are carried out by the government or local government officer
	a) training in foreign languages, to the computer equipment, financial accounting, driving of motor transport, cutting, sewing and knitting	85.59.0	2000
	b) training according to the procedure of tutoring and trainings		600

";

- Items 20, 23 to recognize invalid;

- to state the subitem "g" of Item 29 in the following edition:

"

d) services in transportation of passengers on automobile transport (service of taxi), except for the services performed through the information system of the tax agent applied to the order of transportation of passengers and loads, services of taxi service and courier service

49.32.0

1000

";

- add Item 30 with the subitem 2 following of content:

"

2) the non-residential area used for the trading activity located in the territory of the markets and the mini-markets (for 1 square meter)

68.20.0

700

".

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 changes:

1) in Item 2:

- paragraphs the fourth, fifth subitem 2 to state in the following edition:

"-the agricultural producers selling own agricultural products and products of conversion of own agricultural products;

- the taxpayers applying simplified taxation system on the basis of the single tax and enabling the realization only to the physical person who is not the individual entrepreneur for the goods acquired by it, works and services for private and/or family consumption;";

- state subitem 3 in the following edition:

"3) requirements to registration as participants of information system of electronic invoices do not extend to the taxpayer in case of implementation of trading activity by him on simplified taxation system of taxpayers on the basis of the single tax at the rates from 0,1, 0,5 and 1 of percent, and also trading activity in trade zones with particular treatment;";

- add with subitems 4-7 of the following content:

"4) 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;

5) in the cases established by the subitem 3 presents of Item, the taxpayer draws up simplified the invoice according to Item 8 of part 2-1 of article 178 of the Tax Code of the Kyrgyz Republic in the form and procedure approved by authorized tax authority.

Since October 1, 2025 the taxpayers who are drawing up simplified the invoice shall draw up in addition the invoice in the form of the electronic document with the minimum details in mobile application;

6) the taxpayer within discharge and obligation of the tax agent on goods on which there are no source accounting documents shall draw up the invoice in the form of the electronic document till April 1, 2025, except for:

- alcoholic products, tobacco products, medicines, medical products, jewelry from precious metals;

- oil and oil products, except for lubricating oils and oils other under the TNVED 2710197100-2710199800 codes;

- goods on which there are decisions of body of Tax Service on results of tax audit concerning which there are judgments which took legal effect.

The taxpayers performing trading activity on simplified taxation system on the basis of the single tax at the rates from 0, of 0,1, 0,5 and 1 of percent, and also performing trading activity in trade zones with particular treatment within discharge and obligation of the tax agent have the right to draw up the paper document revision of receipt in the form and procedure approved by authorized tax authority to goods on which there are no source accounting documents;

7) the control cash register receipt with cash settlement transaction "purchase" is the document replacing the invoice for receipt of deduction according to the Tax code of the Kyrgyz Republic, issued upon purchase (acceptance) from the population of scrap metal, glass, glassware, steklosoderzhashchy products, waste paper, polypropylene, polyethylene, plastic and polyethyleneterephthalate which are subject to repeated conversion and use.";

To add 2) with Item 2-1 of the following content:

"2-1. Determine that in case of execution of the invoice in the form of the electronic document on goods to the taxpayer of tax on activities in trade zone with particular treatment, the goods Commodity Nomenclature of Foreign Economic Activity code at the level of at least 6 signs the taxpayer performing commodity import from the third countries is specified.";

3) according to the procedure of forming and the circulation of the invoice, approved by the above-stated resolution:

- state Item 27 in the following edition:

"27. The invoice on deliveries which were performed in this expired calendar month is drawn up no later than five working days following behind day of delivery in time.

The exception is constituted by sales of goods, rendering services and performance of works to the population by means of KKM according to the Tax code of the Kyrgyz Republic, in this case the invoice in the form of the electronic document is drawn up no later than ten working days of month, the following after the last month.

For example: the taxpayer performed delivery of goods or service on May 31. He has the right to draw up the invoice on this delivery within five working days of June, with indication of in the invoice of actual date of delivery - on May 31.";

- declare Item 61-2 invalid.

3. Bring in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About accounting and goods control in the territory of the Kyrgyz Republic" of April 14, 2022 No. 220 the following changes:

1) in Item 2:

- state subitem 1 in the following edition:

"1) since May 15, 2022 - concerning oil and oil products (except for lubricating oils and oils other under the TNVED 2710197100-2710199800) codes, the goods which are subject to marking by means of identification in the territory of the Kyrgyz Republic, and also the beer which is packed up and is not packed up, classified in goods item of the Commodity Nomenclature of Foreign Economic Activity of 2203;";

- in subitem 2 of the word "the subject performing turnover" shall be replaced with words "in the relation";

- subitems 3, 4 to recognize invalid;

- state subitem 5 in the following edition:

"5) since January 1, 2027 - concerning medicines and the medical products which are subject to digital marking according to the legislation of the Kyrgyz Republic.";

Item 3 to state 2) in the following edition:

"3. Determine that the subject:

1) the documents having the right to create till April 1, 2026 in the Electronic Commodity Transport Waybill module without specifying of codes of identification (including codes of identification of group packagings) goods;

2) shall before the term of obligatory application of electronic commodity transport waybill concerning goods provide reduction of remaining balance of the specified goods in the module of electronic commodity transport waybill according to their actual remaining balance.";

3) according to the procedure of application and forming of electronic commodity transport waybill, approved by the above-stated resolution:

- subitems 2-5, 7, of 8, of 14, of 15, of the 17th item 4 to recognize invalid;

- add Item 14 with the paragraph of the following content:

"The procedure for temporary suspension and resumption of work of the subject in the ETTN module is determined by authorized tax authority.";

- in Item 21:

state subitem 2 in the following edition:

"2) production (production);";

state subitem 4 in the following edition:

"4) acceptance (purchase) from the population of their personal goods for the subsequent sale or conversion, based on the control cash register receipt;";

declare subitem 5 invalid;

- to state paragraph two of Item 23 in the following edition:

"In case of sales of goods to the subjects specified in subitems 2, 3 and 4 Items 9 of this Procedure, ETTN is drawn up to subjects according to the list specified in the ETTN module, after forming of ETTN the document automatically is given the status "Is accepted".";

- the paragraph one of Item 24 to state in the following edition:

"24. In case of commodity export of ETTN it is created before shipment (transfer) of goods from object of economic activity with indication of the name and country code according to the Interstate qualifier of the countries of the world, after forming of ETTN the document is automatically given the status "Is accepted".";

- to state the subitem 7 of Item 27 in the following edition:

"7) the deliveries of goods specified in subitems 6, of 11, of 13, of the 16th item 4 of this Procedure;";

- state Item 28 in the following edition:

"28. In case of receipt of ETTN the buyer/receiver:

1) is confirmed by acceptance of ETTN;

2) refuses receipt of ETTN in connection with:

a) receipt of ETTN with incorrect data or requiring modification. At the same time the supplier/sender shall write out new ETTN with indication of data of rejected ETTN;

b) cancellation of delivery and refusal of goods receipt. If the sent goods do not return to object of economic activity, the supplier/sender shall write out new ETTN with indication of data of rejected ETTN.";

- state Item 30 in the following edition:

"30. If the supplier/sender before the expiration of 10 calendar days from the moment of sending ETTN withdrew unaccepted ETTN, this ETTN is considered withdrawn.

In case of withdrawal of ETTN the supplier/sender specifies the following reasons of recall:

1) incorrect data in the created ETTN or this, requiring modification. At the same time the supplier/sender shall write out new ETTN with indication of data of the withdrawn ETTN;

2) cancellation of delivery and refusal of goods receipt by the receiver. If the sent goods do not return to object of economic activity, the supplier/sender shall write out new ETTN with indication of data of the withdrawn ETTN.".

4. To the State Tax Service under the Ministry of Finance of the Kyrgyz Republic in time no later than three months from coming into force of this resolution to take measures on:

1) to goods write-off in warehouses of accounting of the goods which are not falling under requirements for obligatory application of electronic commodity transport waybill at the time of entry into force of this resolution;

2) deactivations of warehouses of accounting of goods of subjects where there are no goods which requirements for obligatory application of electronic commodity transport waybill at the time of entry into force of this resolution, after accomplishment of the procedure of write-off according to this Item affect.

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 after fifteen days from the date of official publication, except for paragraphs of the eleventh, twelfth, thirteenth, fourteenth and fifteenth subitem 1 of Item 2 and subitems 1 and 2 of Item 3, which become effective since January 1, 2025, the subitem 3 Items 2, which becomes effective since May 1, 2025 and the subitem 3 Items 1, which becomes effective since September 1, 2025.

 

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