ORDER OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of March 20, 2025 No. 192-r

For the purpose of implementation of the Presidential decree of the Kyrgyz Republic "About carrying out pilot projects on tax administration in the markets and the mini-markets of the trade and market Dordy complex and to implementation of the Single tax account" of February 13, 2025 No. 46, according to Articles 13, the 17th constitutional Law of the Kyrgyz Republic "About the Cabinet of Ministers of the Kyrgyz Republic":

1. To the State Tax Service under the Ministry of Finance of the Kyrgyz Republic:

1) to carry out pilot project on assignment of obligations on administration of the markets and mini-markets in the status of the tax agent on ensuring accounting and control of execution of the tax liability and the obligation on insurance premiums by the subjects of entrepreneurship performing economic activity in the territory of the markets and the mini-markets of the trade and market Dordy complex for the period from March 15 to August 15, 2025;

2) to carry out pilot project on introduction of the Single tax account for physical persons for the period from June 1 to August 31, 2025;

3) to take exhaustive measures for implementation of this order.

2. Approve:

1) the Procedure for ensuring accounting and control of execution of the tax liability and the obligation on insurance premiums administrations of the markets and mini-markets in the status of the tax agent within pilot project according to appendix 1;

2) the register of the markets and mini-markets of the trade and market Dordy complex participating in pilot project according to appendix 2.

3. Recommend to the markets and the mini-markets of the trade and market Dordy complex to accept in work of obligation of the tax agent, including ensuring accounting and control of execution of the tax liabilities and obligations on insurance premiums with the subjects of entrepreneurship performing economic activity in the markets and the mini-markets approved by this order within realization of pilot project.

4. To the state agency on land resources, the inventory, geodesy and cartography under the Cabinet of Ministers of the Kyrgyz Republic and to the State agency on registration of vehicles and driver's structure under the Cabinet of Ministers of the Kyrgyz Republic till December 1, 2025 to staticize information reported to the authorities of Tax Service.

5. Control of execution of this order to assign to management of control of execution of decisions of the President and the Presidential Administration Cabinet of Ministers of the Kyrgyz Republic.

Appendix 1

to the Order of the Cabinet of Ministers of the Kyrgyz Republic of March 20, 2025 No. 192-r

Procedure for ensuring accounting and control of execution of the tax liability and the obligation on insurance premiums administrations of the markets and mini-markets in the status of the tax agent within pilot project

Chapter 1. General provisions

1. The procedure for ensuring accounting and control of execution of the tax liability and the obligation on insurance premiums administrations of the markets and mini-markets in the status of the tax agent (further - the Procedure) establishes and regulates actions of administrations of the markets and the mini-markets (further - administration) performing functions of the tax agent on ensuring accounting and control of execution of the tax liability and the obligation on insurance premiums with the subjects of entrepreneurship performing the activities in the markets and the mini-markets.

2. This Procedure No. 46, the Tax code of the Kyrgyz Republic, the Law of the Kyrgyz Republic "About the national social insurance" and other regulatory legal acts of the Kyrgyz Republic is developed according to the Presidential decree of the Kyrgyz Republic "About carrying out pilot projects on tax administration in the markets and the mini-markets of the trade and market Dordy complex and to implementation of the Single tax account" of February 13, 2025.

3. The tax agent - the subject on behalf of administration of the markets and mini-markets determined within pilot project, providing accounting and control of execution of the tax liability and the obligation on insurance premiums from the subjects of entrepreneurship performing activities in these markets.

Chapter 2. Obligations of administration

4. The administration in the status of the tax agent shall:

- provide in tenancy and floor spaces to the subject of entrepreneurship only in the presence of tax and/or accounting registration;

- terminate agreements with the lessee and the subtenant in case of lack of tax and/or accounting registration, and also evasion from the taxation, including in case of failure to pay the accrued taxes and insurance premiums in three months, the following in a row;

- register the subjects of entrepreneurship performing activities in the territory of the market and the mini-market in system of accounting within one working day;

- adopt statements on implementation of activities in trade zone with particular treatment, taking into account reflection close to actual total revenue, planned to obtaining for the current calendar year;

- consider the adopted statements within one working day;

- confirm decisions on application or refusal in application of the mode in trade zone with particular treatment within one working day;

- carry out work on non-admission of the facts of evasion and/or understating of taxable basis on the corresponding taxes (trade zone with particular treatment, general tax regime, the simplified system of tax on the basis of the single tax or tax on the basis of the patent) and to insurance premiums subjects of entrepreneurship;

- provide completeness and timeliness of taxation, including the local taxes and insurance premiums from taxpayers, and also the income tax and insurance premium on the hired employees working for the subject of entrepreneurship;

- to timely provide to tax authority information on condition of taxation and insurance premiums;

- render assistance to tax authority in carrying out tax control of taxpayers behind observance of the tax legislation of the Kyrgyz Republic;

- carry out work on non-admission of emergence of the tax debt and insurance premiums as taxpayers before the government budget of the Kyrgyz Republic;

- organize work on non-admission of sales of goods without the relevant source accounting documents which are the basis for determination of the tax liability;

- exercise control of application of cash registers by taxpayers;

- not allow turnover of illegal excisable products, including without excise stamps or with counterfeit excise stamps;

- timely and in full to represent to tax authority of the data on the constructions located in the territory of the markets which are not subject to registration in the body performing registration of the rights to real estate;

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