RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of September 9, 2025 No. 575

About measures for implementation of Articles 414, 457 and 461 Tax codes of the Kyrgyz Republic

For the purpose of implementation of Articles 414, 457 and 461 Tax codes of the Kyrgyz Republic, 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:

1) rate of tax on activities in trade zone with particular treatment according to appendix 1;

2) the Register of the markets and mini-markets of the Kyrgyz Republic in the territory of which the tax on activities in trade zone with particular treatment, according to appendix 2 is applied.

2. 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:

1) Item 1 to add with the subitem 4 following of content:

"4) on activities in the field of trade according to appendix 4.";

To add 2) with appendix 4 in edition according to appendix 3 to this resolution;

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

- to add Item 21 after the word "Services" with words of "border";

- state Item 22 in the following edition:

"

";

- to state the subitem 2 of Item 30 in the following edition:

"

".

3. 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:

- in subitem 2:

in paragraph three of the word "goods" to exclude;

add with the paragraph of the following content:

"-the taxpayers performing trading activity and paying tax on the basis of the patent;";

- in subitem 3 of the word "at the rates from 0,1, 0,5 and 1 of percent, and also trading activity in trade zones with particular treatment" shall be replaced with words "at the percent 0,5 rate, and also on the taxpayer paying tax on activities in trade zone with particular treatment, except as specified commodity export";

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

- add Chapter 6 with Item 61-3 of the following content:

"61-3. In case of purchase of goods at persons concerning whom requirements to registration as participants of information system of electronic invoices and to execution of the invoice do not extend the taxpayer enters data on goods into information system of invoices according to the procedure, determined by authorized tax authority, except as specified, specified in Item 61-1 of this Procedure.".

4. 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 change:

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 36 of the following content:

"36) sales of goods by the taxpayer when implementing activities on the basis of the patent.".

5. Bring in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About introduction of accounting and control brands in Kyrgyz the Republics" of July 1, 2025 No. 385 the following changes:

in Item 2:

- in subitem 1 of the word "since July 15, 2025" shall be replaced with words "since January 1, 2026";

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

6. This resolution becomes effective from the date of official publication, except for Item 5, which becomes effective since July 15, 2025.

Appendix 1

Rate of tax on activities in trade zone with particular treatment

Note: the tax amount is estimated and paid for the remained months of calendar year, at the same time the paid amount of tax is not subject to return after its payment.

Appendix 2

The register of the markets and mini-markets of the Kyrgyz Republic in the territory of which the tax on activities in trade zone with particular treatment is applied

Appendix 3

"Appendix 4

Basic tax amount on the basis of the patent for activities in the field of trade

Note:

- the taxpayer who intends to pay tax on activities in the field of trade shall submit the application to 1 date of the forthcoming calendar month, implementation by the taxpayer of business activity on the basis of the patent begins with 1 date following after month in which the application was submitted. If the taxpayer intends to acquire the patent for the current calendar month, for this month the basic tax amount in complete size, irrespective of date of acquisition of the patent is applied;

- execution of the tax liability on tax is performed monthly no later than 1 number of every month, equal shares;

- implementation of activities on one object (the trade place) is allowed only with acquisition of one patent;

- the amount of the patent is estimated and paid for the remained months of calendar year, at the same time the paid amount of tax is not subject to return after acquisition of the patent;

- application of the rates specified in the Item 2 "Basic Tax Amount on the basis of the Patent on Activities in the field of Trade" is allowed only in the absence of storage facility beyond limit of the trade room.".

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