System of work based on license to change in Kyrgyzstan from February 1
According to the decree of the Cabinet of Ministers, 19 types of activities, allowed to be carried out based on a license, will be reduced in Kyrgyzstan from February 1. The Tax Service reported.
These types of activities will be reduced from 86 to 67. Including the individual entrepreneurial activities, which are allowed to be carried out under a license, will be reduced from 56 types to 34, and individual labor activity, on the contrary, is supplemented by three types, that is from 30 to 33.
The following types of individual entrepreneurial activity, which could be carried out under a license, are excluded:
- Maintenance services for computers and copying equipment, wedding salon services, karaoke (using temporary points), lotto games in the markets;
- Services for the production and sale of ready-made meat and poultry dishes (shashlyk, grill), bread production (for one oven).
Land transport, sound recording and video services, artists' services, including the sale of paintings and portraits, servicing of celebrations and ceremonies (musicians, toastmasters, dance and acting groups, other stage performances) were transferred from the list of entrepreneurial activities to labor activities.
The following services have been supplemented with new activities:
- Car washing;
- Private dentistry with up to three chairs;
- Saunas depending on the cost.
In addition, 16 activities have been merged into one item, and five more have been renamed. The calculation for renting out own real estate has also changed.
The rate of the license will be determined for 1 square meter, when previously it was set depending on the number of rooms.
Dog training services, general construction work, electrical work, plumbing work, and cell phone recharge services were excluded from self-employment activities, which could be carried out under a license.
The list is supplemented with new types of individual labor activity:
- Therapeutic massage services provided by a person with a disability of group I;
- Services of a seamstress working at home;
- Services of make-up artists, hairdressers, manicure and pedicure specialists, private baths at home with an area of up to 100 square meters, depending on the area and location;
- Land transport activities;
- Special construction works, including repair.
Individuals engaged in self-employment activities do not have the right to hire employees.
The Tax Service, based on the base amount of the license, approved the amount of tax by type of activity in Bishkek and districts.
From January 1, 2023, a license is subject to mandatory electronic registration (electronic license).
In addition, the license-based tax payment code has been changed from 11122300 to 11122200.
«Taxpayers whose activities are subject to the reduction should choose a different tax regime. Taxes can be paid on the basis of a single (simplified taxation system) or on a general tax regime,» the state service said.
