The main goal of this decision is to support small and medium-sized enterprises in the current economic conditions, as well as to alleviate administrative pressure and create favorable conditions for their operation.
In particular, inspections for compliance with tax legislation regarding the use of cash registers, invoices, and equipment for cashless payments, as well as the presence of primary accounting documents for individual entrepreneurs operating:
– under the simplified taxation system with a single tax rate of 0 and 0.5 percent;
– based on a patent;
– in the trade zone with a special tax regime;
– in the sewing and textile industries with a single tax rate of 0.25 percent.
However, the exemption from control does not apply to those who:
– conduct activities without tax registration or do not pay tax based on a patent;
– have received complaints addressed to the tax service from individuals or legal entities, as well as from investigative bodies;
– have confirmed data on tax evasion, including taxes on hired employees;
– engage in the turnover of excise goods, in terms of checks for the presence of excise stamps.
It is also planned to enhance explanatory work among entrepreneurs on the use of cash registers, invoices, and equipment for cashless payments, including bank cards, electronic money, and QR codes.
In addition, support and practical assistance will be provided to entrepreneurs on the application of the tax legislation of Kyrgyzstan, including aspects of using invoices and cash registers.
