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of May 25, 2007 No. 73

About the state support of small business

(as amended on 10-05-2017)

Accepted by Jogorku Kenesh of the Kyrgyz Republic on March 27, 2007

This Law determines general provisions in the field of the state support and development of small business, establishes forms and methods of the state stimulation and regulation of activities of small business entities.

This Law is effective concerning all small business entities, irrespective of patterns of ownership and legal forms.

Article 1. Legal regulation of the state support of small business

The state support of small business in the Kyrgyz Republic is performed according to this Law, presidential decrees of the Kyrgyz Republic, the orders of the Government of the Kyrgyz Republic, regulatory legal acts of local public administration and local government bodies.

If the international treaty of the Kyrgyz Republic establishes other rules than provided by this Law, then rules of the international treaty are applied.

Article 2. Differentiation of powers between public authorities of the Kyrgyz Republic and local public administration, and also local government bodies in the sphere of support of small business

Determination of the general principles, the priority directions and methods of the state support of small business in the Kyrgyz Republic, establishment of procedure for creation and activities of state bodies in the field of the state support of small business, development and implementation of state programs of development and the support of small business financed by means of the republican budget and specialized off-budget funds of state bodies, establishment of privileges for small business entities on payments in the republican budget and specialized off-budget funds of state bodies are under authority public authorities of the Kyrgyz Republic.

The local public administration and local government bodies according to the powers resolve all issues in the field of support of small business, including can apply additional measures for support of small business at the expense of own means and resources.

Article 3. Small business entities

Small business entities are understood as the physical persons who are engaged in business activity without formation of legal entity and also the commercial organizations and the companies performing economic activity with amount of the gross revenue which is not exceeding in year of the registration threshold on the value added tax provided by the Tax code of the Kyrgyz Republic and in which the average number of workers for the accounting period does not exceed the following limits (small enterprises):

in the industry - 35 people;

in construction - 75 people;

on transport - 35 people;

in agricultural industry - 50 people;

in the scientific and technical sphere - 25 people;

in wholesale trade - 30 people;

in retail trade and consumer services of the population - 25 people;

in other industries and when implementing other types of activity - 25 people.

The individual entrepreneurs and legal entities performing cannot be acknowledged as small business entities:

the activities connected with drug trafficking, psychotropic substances and precursors;

production and (or) wholesale of excisable products;

the paragraph the fourth parts two of Article 3 ceased to be valid according to the Law of the Kyrgyz Republic of 10.05.2017 No. 79

activities in the sphere gambling and show business;

activities in the field of certification, metrology and quality management;

activities for production, conversion and oil sale, oil products, gas, electrical and heat energy;

the activities connected with turnover of radioactive materials;

banking activity (or separate types of banking activities) and activities in the insurance market (except activities of insurance agent);

auditor activities;

professional activity in the security market.

In the authorized capital of small business entities share of the state, the public and religious organizations (associations), charity and other foundations shall not exceed 10 percent. The share in the authorized capital of small business entity belonging to one or several legal entities, not being small business entities shall not exceed 20 percent.

The small enterprises performing several types of activity (multi-profile) treat those by criteria of that type of activity which share is the greatest in annual volume of turnover or annual amount of profit.

The number of employees of small enterprise, average for the accounting period, is determined taking into account all his workers including working under agreements of civil nature and in combination taking into account really worked time and also employees of representations, branches and other separate divisions of the specified legal entity.

In case of excess by small enterprise by the established this Article of number the specified company loses the privileges provided by the current legislation for the period during which the specified excess, and the next six months is allowed.

Article 4. State registration of small business entities

The small business entity from the moment of filing of application of the sample established by the Government of the Kyrgyz Republic is registered and receives the corresponding status.

Registering body not in the right to establish additional terms for registration of small business entities to the conditions established by the laws and other regulatory legal acts of the Kyrgyz Republic.

Evasion from state registration of small business entities or unreasonable refusal in state registration can be appealed in court in accordance with the established procedure with compensation to the claimant of originally paid state fee in case of the decision in its advantage. Collection of the specified duty is made from the defendant.

In case of recognition of illegality of actions of registering body by court the last refunds the expenses transfered to account small business entity after its registration based on the judgment.

Article 5. Procedure for submission of the reporting by small enterprises

The state statistical and accounting records of small enterprises are submitted in the procedure approved by the Government of the Kyrgyz Republic providing the simplification of the procedure and form of the reporting containing only information necessary for the solution of the tax matters.

Article 6. State support of small business

The state support of small business is performed in the following directions:

forming of infrastructure of support and development of small business;

creation of preferential terms of use by small business entities of the state financial, material and information resources, and also scientific and technical developments and technologies;

establishment of the simplified order of registration of small business entities, licensing of their activities, certification of their products, submission of the state statistical and accounting records;


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