RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of March 18, 2022 No. 141

About application of the invoice

For the purpose of implementation of article 178 of the Tax Code 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 the Procedure for forming and the circulation of the invoice according to appendix.

2. Determine that:

1) taxpayer:

- is registered as the participant of information system of electronic invoices according to the Procedure approved by Item 1 of this resolution;

- draws up invoices in form and according to the procedure, the approved authorized tax authority;

2) requirements to registration as participants of information system of electronic invoices and to execution of the invoice do not extend on:

- the taxpayers applying zero rate on simplified taxation system on the basis of the single tax whose total revenue for the last 12 months, following in a row, did not exceed the amount of 15000000 som;

- the taxpayers paying tax on the basis of the patent and realizing works and services to the physical persons who are not individual entrepreneurs for private and/or family consumption;

- 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;

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

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