RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of February 18, 2022 No. 84

About approval of basic tax amount on the basis of the patent on types of activity

For the purpose of optimization of the taxation of the subjects performing activities on the basis of the patent according to Articles 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. Approve basic tax amount on the basis of the patent on types of activity:

1) individual business activity according to appendix 1;

2) individual labor activity according to appendix 2;

3) individual business and individual labor activity valid through November 1, 2024 according to appendix 3;

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

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.

The patent rate in the amount of 0 percent is applied in case of attraction by the individual entrepreneur specified in part 8 of article 423 of the Tax Code of the Kyrgyz Republic, the close relative as hired employee.

2. Determine that:

1) to tax amount on the basis of the patent for foreign citizens and stateless persons, except for citizens of the state members of the Eurasian Economic Union performing activities in the territory of the Kyrgyz Republic the coefficient equal 5, but not above basic tax amount is applied;

2) patents for services of local workers of the international projects and programs, and also services in program servicing of computer and multiplying facilities issued before acceptance date of this resolution are effective before the termination of term of their action;

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