{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "kg/gns/tax-registration-application",
  "version": "1.0.0",
  "title": "Kyrgyzstan Application for Taxpayer Registration/Re-registration (Form STI-163)",
  "description": "The State Tax Service's (Государственная налоговая служба при Кабинете Министров Кыргызской Республики, GNS) \"DOC STI-163\", Заявление на регистрацию/перерегистрацию налогоплательщика (Application for Registration/Re-registration of a Taxpayer), Appendix 1 to GNS Order No. П-19 of 22 January 2026 — opens Kyrgyzstan's Business Formation vertical (2 of 6), following GOV-4399's Taxes-vertical opening via the sibling kg/gns/unified-tax-declaration schema. A single form serving seven distinct filing purposes selectable by one checkbox group: tax registration of an individual entrepreneur (this schema's primary Business-Formation pathway, the closest Kyrgyz equivalent to a sole-trader/self-employment registration), tax registration of a natural person, tax registration of a peasant (farm) enterprise without forming a legal entity, accounting-only registration, and three re-registration actions (change of tax regime, change of registration details, change of tax district). Independently re-fetched live and unauthenticated from `sti.gov.kg` this cycle, HTTP 200, 223,620 bytes — the same file-serving endpoint that returned HTTP 500 for every file tested during GOV-4410's prior scouting pass, now recovered. A flat, non-AcroForm, 2-page specimen: page 1 (this v1.0.0's scope) models Section I (taxpayer identification and address/contact particulars), Section II (the registration-action checkbox, the registration's stated grounds, and a tax-regime declaration checkbox spanning general VAT/non-VAT, patent, transaction-tax, free-economic-zone, high-tech-park, e-commerce, mining, gambling, special-trade-zone, and unified-tax regimes), and the applicant's own closing signature/date block. Section III (the tax authority's own receipt-stamp fields — incoming number, receipt date, and the receiving officer's own INN) is tax-authority-populated and excluded, matching this registry's established convention for analogous authority-completed blocks. Page 2 (\"ПРИЛОЖЕНИЕ 1: СТАВКА ЕДИНОГО НАЛОГА\", the detailed unified-tax rate-selection appendix required only when the tax-regime checkbox selects Единый налог/unified tax) is disclosed as open backlog for a future minor version rather than modelled here, per this registry's established main-form-now/companion-annex-later convention. GovSchema is an independent, non-profit standards body and is not affiliated with, endorsed by, or operated by the Government of the Kyrgyz Republic or the State Tax Service.",
  "status": "draft",
  "jurisdiction": {
    "country": "KG",
    "level": "national"
  },
  "authority": {
    "name": "Государственная налоговая служба при Кабинете Министров Кыргызской Республики (State Tax Service under the Cabinet of Ministers of the Kyrgyz Republic)",
    "abbreviation": "GNS",
    "url": "https://sti.gov.kg"
  },
  "process": {
    "type": "registration",
    "language": "ru"
  },
  "source": {
    "url": "https://sti.gov.kg/section/view-pdf?filePath=websti%2F2026%2F01%2F23%2FDOC%20STI-163%20(%D1%80%D1%83%D1%81%D1%81%D0%BA%D0%B8%D0%B9).pdf",
    "retrievedAt": "2026-07-24",
    "documentRef": "DOC STI-163, Приложение 1 к приказу ГНС от «22» января 2026 года № П-19 — \"Заявление на регистрацию / перерегистрацию налогоплательщика\""
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-24",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-24",
    "notes": "GOV-4703 (\"GovSchema Standard Research\"), authoring the STI-163 candidate GOV-4410 had banked but could not verify at the time due to a site-side outage. Opens Kyrgyzstan's Business Formation vertical (2 of 6).\n\nIndependently re-fetched the source PDF this cycle rather than trusting GOV-4410's banked description alone: `https://sti.gov.kg/section/view-pdf?filePath=websti%2F2026%2F01%2F23%2FDOC%20STI-163%20(%D1%80%D1%83%D1%81%D1%81%D0%BA%D0%B8%D0%B9).pdf`, HTTP 200, `application/pdf`, 223,620 bytes, sha256 `fae770687ecb18b30addcce355326c051b301265c3b561e4980f215c9ad86869`. The same `sti.gov.kg` file-serving endpoint (`/section/view-pdf`) that returned HTTP 500 for every file tested during GOV-4410 is confirmed recovered — the listing page (`https://sti.gov.kg/section/0/%D1%84%D0%BE%D1%80%D0%BC%D1%8B_%D0%B7%D0%B0%D1%8F%D0%B2%D0%BB%D0%B5%D0%BD%D0%B8%D0%B9`, HTTP 200, 304,694 bytes) confirms the same \"DOC STI-163\" listing entry, dated 22 января 2026, with anchor text \"Заявление на регистрацию / перерегистрацию налогоплательщика (DOC STI-163)\" matching the form's own printed heading. No separate field-by-field completion guide (\"Порядок заполнения\") is linked anywhere on the listing page for this form, unlike the sibling kg/gns/unified-tax-declaration schema — every interpretation below is derived from the form's own printed captions only. Fetched with a plain `curl -A \"Mozilla/5.0\"`; no login/CAPTCHA/WAF gate (one transient connection-level failure recurred on both the form and the listing page during this session, resolved on retry within seconds — a flaky-network blip, not a durable gate, distinct from GOV-4410's own multi-attempt, multi-tool-confirmed outage).\n\n## Extraction method\n\n`pdfjs-dist` (vendored at `/tmp/node_modules/pdfjs-dist`) `getAnnotations()` confirmed zero `/Widget` annotations across both pages — a flat, non-AcroForm specimen. `getTextContent()` read every text item's raw string and its `transform` x/y position; page 1's Section II checkbox grids were reconstructed by column (grouping on rounded x, then reading top-to-bottom within each column), since the printed layout places several checkbox-grid columns side by side rather than in a single top-to-bottom reading order — a variant of this registry's already-documented non-sequential-reading-order PDF-extraction pattern (`gov-form-pdf-extraction`). No vector checkbox glyphs were found in the text layer; the form's own instruction text (\"нужное отметить знаком «Х»\", mark the applicable one with an \"X\") confirms checkboxes are hand-marked squares rendered as vector graphics, not text glyphs, matching this registry's already-documented vector-checkbox pattern.\n\n## Document structure\n\nPage 1: an order-citation header; the form title; Section I \"ИНФОРМАЦИЯ О НАЛОГОПЛАТЕЛЬЩИКЕ\" (taxpayer information, items 102-104, then a \"Реквизиты налогоплательщика\" (taxpayer particulars) sub-heading over items 112-116 covering registered address, actual-residence address, business address, phone, and email); Section II \"СОДЕРЖАНИЕ ЗАЯВЛЕНИЯ\" (application content) — item 117, a 3-column, 7-option checkbox grid selecting the requested registration/re-registration action; a \"Основание для регистрации\" (grounds for registration) block with a single checkbox option (intent to conduct economic activity) plus a free-text description blank; a \"Заявляю о применении налогового режима\" (tax-regime declaration) heading over a further 3-column checkbox grid of 11 tax-regime options; and a closing applicant declaration (position/full name and signature blanks, plus item 300, the application's submission date). Section III \"ИНФОРМАЦИЯ НАЛОГОВОГО ОРГАНА\" (tax authority information, items 900-902 — incoming application number, receipt date, and the receiving officer's own INN) plus a second signature/position blank for the receiving tax-authority employee are entirely tax-authority-populated and excluded from this schema. Page 2, \"ПРИЛОЖЕНИЕ 1: СТАВКА ЕДИНОГО НАЛОГА\" (Appendix 1: Unified Tax Rate), is a companion rate-selection schedule applicable only when Section II's tax-regime checkbox selects Единый налог (unified tax); excluded from this v1.0.0, see Finding 5.\n\n## Disclosed findings and interpretation choices\n\n1. **`iin` (item 102) is modelled as optional (`required: false`)**, unlike the sibling `kg/gns/unified-tax-declaration` schema's own `iin` field, which is required. That sibling schema is a recurring report filed by an already-registered taxpayer who necessarily already holds an ИНН; this form is the taxpayer's own *first* registration/re-registration event, at which a first-time individual-entrepreneur or natural-person registrant may not yet hold an ИНН (or may be entering their existing personal-identification-number-derived ИНН only if already known). No completion guide exists for this form to resolve the ambiguity either way, so the more permissive reading is taken and disclosed here rather than asserted.\n2. **`businessAddress` (item 114, \"Адрес места деятельности\") is modelled with `requiredWhen` gating on `registrationAction` being one of `individual_entrepreneur_registration` or `farm_enterprise_registration`** — the two registration-action options that structurally imply an operating place of business, distinct from a plain natural-person tax registration (`individual_registration`), which has no inherent place-of-business concept. This mirrors this registry's established discriminator-gated-field pattern (e.g. `be/partena`'s `INDIVIDUAL`/`COMPANY`/`UNINCORPORATED_ORGANIZATION` discriminator).\n3. **`economicActivityDescription` is modelled with `requiredWhen` gating on `registrationAction` being one of the three substantive first-time-registration actions** (`individual_entrepreneur_registration`, `individual_registration`, `farm_enterprise_registration`) **rather than unconditionally required.** The \"Основание для регистрации\" (grounds for registration) block prints exactly one selectable ground — intent to conduct economic activity, with a free-text description blank — and it reads naturally as applicable to a fresh registration rather than to a pure re-registration action (change of regime/details/district) that does not itself register a new activity. No explicit conditional instruction is printed on the form to this effect; disclosed as an interpretation choice rather than a literal source rule, following this registry's own precedent of resolving ambiguous conditional gates rather than leaving them unconditionally required or fabricating an unstated instruction (see `notequals-empty-string-absent-field-bug` and the `be/partena` cycle's own analogous resolution).\n4. **`taxRegime` is modelled as unconditionally optional (`required: false`)** despite Section II's \"Заявляю о применении налогового режима\" heading reading as a general declaration. Whether every one of the seven `registrationAction` values necessarily requires a fresh regime declaration (e.g., a pure \"change of registration details\" re-registration arguably would not) is not stated anywhere on the form; rather than fabricate a `registrationAction`-keyed `requiredWhen` gate the source does not itself state, this field is left optional and the ambiguity is disclosed here, consistent with this registry's stated preference (`gov4694-be-partena-bce-inscription-fabricated-authority-url`, `notequals-empty-string-absent-field-bug`) for gating only the unambiguous case over risking a spurious requirement.\n5. **Page 2 (\"ПРИЛОЖЕНИЕ 1: СТАВКА ЕДИНОГО НАЛОГА\") is excluded from this v1.0.0, disclosed as open backlog for a future minor version.** It is a companion rate-selection schedule (a further nested checkbox grid distinguishing trade-activity, processing, and several sector-specific sub-rates) that this form's own printed text states is required only \"при выборе данного режима\" (when this [unified-tax] regime is chosen) — i.e., conditionally scoped to a single one of `taxRegime`'s 11 values. Rather than model an entire second-page companion schedule behind a single enum branch in this v1.0.0, this schema follows this registry's established main-form-now/companion-annex-later convention (e.g. Hungary's 24 deferred companion sheets, Latvia's VID annex series, Kazakhstan's Form 220.00/250.00 series).\n6. **Section III (items 900-902) and the tax authority's own signature/position blank are excluded as tax-authority-populated, not applicant-supplied data**, matching this registry's own convention for analogous authority-completed receipt blocks (e.g. this schema's own sibling `kg/gns/unified-tax-declaration`'s cell-901 exclusion, Kazakhstan's Form 220.00 bottom block).\n7. **`applicantPositionAndFullName` combines the source's own single blank line for \"(должность, Ф.И.О. заявителя)\" (position, full name of the applicant) into one field**, rather than splitting it into separate `position`/`fullName` fields, since the source prints only one undivided blank for both, not two structurally distinct entry areas.\n8. **`iin` is modelled without a specific digit-count pattern**, matching the sibling `kg/gns/unified-tax-declaration` schema's own disclosed finding — neither this form nor any completion guide states the ИНН's digit length."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-24"
  },
  "license": "CC-BY-4.0",
  "steps": [
    {
      "id": "taxpayer_information",
      "title": "Раздел I: Информация о налогоплательщике",
      "fields": [
        "iin",
        "taxpayerName",
        "taxAuthorityCodeAndName",
        "registeredAddress",
        "actualResidenceAddress",
        "businessAddress",
        "contactPhone",
        "email"
      ],
      "next": "registration_action"
    },
    {
      "id": "registration_action",
      "title": "Раздел II: Содержание заявления — вид регистрации",
      "fields": [
        "registrationAction",
        "economicActivityDescription"
      ],
      "next": "tax_regime_declaration"
    },
    {
      "id": "tax_regime_declaration",
      "title": "Раздел II: Заявляю о применении налогового режима",
      "fields": [
        "taxRegime"
      ],
      "next": "applicant_declaration"
    },
    {
      "id": "applicant_declaration",
      "title": "Подпись заявителя и дата подачи заявления",
      "fields": [
        "applicantPositionAndFullName",
        "applicantSignature",
        "applicationSubmissionDate"
      ]
    }
  ],
  "fields": [
    {
      "name": "iin",
      "label": "ИНН",
      "type": "string",
      "required": false,
      "classification": "sensitive-pii",
      "description": "The taxpayer's Identification Taxpayer Number (ИНН), when already known. May not yet exist for a first-time individual-entrepreneur or natural-person registrant — see this schema's own verification.notes Finding 1.",
      "sourceRef": "Item 102 — \"ИНН\"",
      "validation": {
        "minLength": 1,
        "maxLength": 20
      }
    },
    {
      "name": "taxpayerName",
      "label": "Ф.И.О./Наименование налогоплательщика",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "The taxpayer's full name (for an individual) or the enterprise's name (for a peasant/farm enterprise).",
      "sourceRef": "Item 103 — \"Ф.И.О./Наименование налогоплательщика\"",
      "validation": {
        "minLength": 1,
        "maxLength": 300
      }
    },
    {
      "name": "taxAuthorityCodeAndName",
      "label": "Код и наименование налогового органа",
      "type": "string",
      "required": true,
      "description": "The code and name of the State Tax Service territorial body this application is filed with.",
      "sourceRef": "Item 104 — \"Код и наименование налогового органа\"",
      "validation": {
        "minLength": 1,
        "maxLength": 200
      }
    },
    {
      "name": "registeredAddress",
      "label": "Адрес по прописке",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "The taxpayer's address of residence registration (propiska).",
      "sourceRef": "Item 112 — \"Адрес по прописке\"",
      "validation": {
        "minLength": 1,
        "maxLength": 300
      }
    },
    {
      "name": "actualResidenceAddress",
      "label": "Адрес фактического проживания",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "The taxpayer's actual place of residence, which the form lists separately from the registered (propiska) address.",
      "sourceRef": "Item 113 — \"Адрес фактического проживания\"",
      "validation": {
        "minLength": 1,
        "maxLength": 300
      }
    },
    {
      "name": "businessAddress",
      "label": "Адрес места деятельности",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "registrationAction",
        "in": ["individual_entrepreneur_registration", "farm_enterprise_registration"]
      },
      "classification": "pii",
      "description": "The address of the taxpayer's place of business/economic activity. Required when registering as an individual entrepreneur or a peasant (farm) enterprise — see this schema's own verification.notes Finding 2.",
      "sourceRef": "Item 114 — \"Адрес места деятельности\"",
      "validation": {
        "minLength": 1,
        "maxLength": 300
      }
    },
    {
      "name": "contactPhone",
      "label": "Контактные телефоны",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "The taxpayer's contact telephone number(s).",
      "sourceRef": "Item 115 — \"Контактные телефоны\"",
      "validation": {
        "minLength": 1,
        "maxLength": 60
      }
    },
    {
      "name": "email",
      "label": "Адрес электронной почты",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "The taxpayer's email address.",
      "sourceRef": "Item 116 — \"Адрес электронной почты\"",
      "validation": {
        "pattern": "^[^@\\s]+@[^@\\s]+\\.[^@\\s]+$",
        "maxLength": 200
      }
    },
    {
      "name": "registrationAction",
      "label": "Нужное отметить знаком «Х»",
      "type": "enum",
      "required": true,
      "description": "Which of the seven registration/re-registration actions this application requests: tax registration of an individual entrepreneur, tax registration of a natural person (individual), tax registration of a peasant (farm) enterprise without forming a legal entity, accounting-only registration, or one of three re-registration actions (change of tax regime, change of registration details, change of tax district).",
      "sourceRef": "Item 117 — 3-column checkbox grid under \"нужное отметить знаком «Х»\"",
      "validation": {
        "enum": [
          "individual_entrepreneur_registration",
          "individual_registration",
          "farm_enterprise_registration",
          "accounting_registration",
          "reregistration_regime_change",
          "reregistration_details_change",
          "reregistration_district_change"
        ]
      }
    },
    {
      "name": "economicActivityDescription",
      "label": "Намерение осуществлять экономическую деятельность (краткое описание вида экономической деятельности)",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "registrationAction",
        "in": ["individual_entrepreneur_registration", "individual_registration", "farm_enterprise_registration"]
      },
      "description": "A brief description of the type of economic activity the taxpayer intends to conduct — the form's sole printed ground for registration. Required when the requested action is a first-time registration — see this schema's own verification.notes Finding 3.",
      "sourceRef": "\"Основание для регистрации\" — \"Намерение осуществлять экономическую деятельность (краткое описание вида экономической деятельности)\"",
      "validation": {
        "minLength": 1,
        "maxLength": 500
      }
    },
    {
      "name": "taxRegime",
      "label": "Заявляю о применении налогового режима",
      "type": "enum",
      "required": false,
      "description": "The tax regime the taxpayer declares application of: the general regime (as a VAT payer or as a non-VAT-payer NGO/agricultural enterprise/etc.), transaction tax, patent, free economic zone (СЭЗ), high-tech park, e-commerce tax, mining tax, gambling-activity tax, special-regime trade-zone tax, or the unified tax (единый налог, which additionally requires completing this document's own Appendix 1 — see this schema's own verification.notes Finding 5, not modelled in this v1.0.0). Unconditionally optional — see this schema's own verification.notes Finding 4.",
      "sourceRef": "\"Заявляю о применении налогового режима\" — 3-column checkbox grid",
      "validation": {
        "enum": [
          "general_vat_payer",
          "general_non_vat_payer",
          "transaction_tax",
          "patent",
          "fez",
          "high_tech_park",
          "ecommerce_tax",
          "mining_tax",
          "gambling_tax",
          "special_trade_zone_tax",
          "unified_tax"
        ]
      }
    },
    {
      "name": "applicantPositionAndFullName",
      "label": "должность, Ф.И.О. заявителя",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "The applicant's position (when signing in a representative capacity) and full name, printed on the same blank line as this closing declaration.",
      "sourceRef": "Closing declaration line — \"(должность, Ф.И.О. заявителя) (Подпись)\" — see this schema's own verification.notes Finding 7",
      "validation": {
        "minLength": 1,
        "maxLength": 300
      }
    },
    {
      "name": "applicantSignature",
      "label": "Подпись",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "The applicant's signature.",
      "sourceRef": "Closing declaration line — \"(Подпись)\"",
      "validation": {
        "minLength": 1,
        "maxLength": 300
      }
    },
    {
      "name": "applicationSubmissionDate",
      "label": "Дата подачи заявления",
      "type": "date",
      "required": true,
      "description": "The date this application is submitted.",
      "sourceRef": "Item 300 — \"Дата подачи заявления\"",
      "validation": {}
    }
  ]
}