The approved basic amounts of tax based on a patent by type of activity had been subject to changes and came into force by the Decree of the Cabinet of Ministers of the Kyrgyz Republic as of February 1.
The changes excluded activities of individual entrepreneurship:
- computer and copying equipment maintenance services, wedding event services, karaoke services using time points, lotto games in the markets,
- production and sale of ready-made dishes of meat and poultry (barbecue, grill), bread production (for 1 oven).
The following services were excluded from self-employment: dog training, civil works, electric work, plumbing, and cell phone loading.
New activities:
- vehicle washing, private dentistry services with up to 3 seats, and sauna services (depending on the cost of services);
- medical massage services provided by a person with a disability of group I, services of a seamstress working at home, make-up artists, hairdressers, manicure and pedicure specialists, private baths at home with an area of up to 100 sq.m. (depending on the area and location), surface transport activities, special construction works, including repairs.
And perhaps one of the most important points is that “individuals engaged in self-employment in Kyrgyzstan do not have the right to hire employees.”
