Registry entry

Kyrgyzstan Report on the Unified Tax (Form STI-091)

The State Tax Service's (Государственная налоговая служба при Кабинете Министров Кыргызской Республики, GNS) "FORM STI-091", Отчёт по единому налогу (Report on the Unified Tax) — opens Kyrgyzstan as the registry's 83rd jurisdiction (Taxes, 1 of 6). Filed by taxpayers under the simplified единый налог (unified tax) regime established by Chapter 57 of the Tax Code of the Kyrgyz Republic. The reference specimen is the latest edition, FORM STI-091_9 (superseding _8), Appendix 3 to GNS Order No. 73 of 24 February 2022, as amended by GNS Order No. П-134 of 25 March 2026, published unauthenticated on the State Tax Service's own forms-listing page. A flat, non-AcroForm, 2-page specimen. Page 1 models Section I (taxpayer identification and reporting-period particulars) and Section II (the unified-tax revenue/rate line items a taxpayer directly supplies, one pair per business-activity category the taxpayer actually conducts). Every computed/subtotal/formula cell disclosed in the reference completion guide (Порядок заполнения, e.g. any cell whose value the guide states equals another cell's value or a (revenue × rate)/100% formula) is excluded from this schema's fields, per this registry's own established computed-line exclusion convention (already applied to Kazakhstan's Form 220.00/220.0X series and Latvia's VID annexes). Page 2 ("Приложение к отчету по единому налогу", the advance-payments appendix) and the corresponding aggregate advance-payment cells on page 1 (182–185) are disclosed as an open backlog item rather than modelled in this v1.0.0 — see this schema's own verification.notes Finding 4. 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.

Registry entry

kg/gns/unified-tax-declaration

Jurisdiction
Kyrgyzstan · national
Version
1.0.0
Verification
draft
Authority
Государственная налоговая служба при Кабинете Министров Кыргызской Республики (State Tax Service under the Cabinet of Ministers of the Kyrgyz Republic)

Authoritative source FORM STI-091_9, Приложение 3 к приказу ГНС от 24.02.2022 №73 (в редакции приказа ГНС от 25.03.2026 №П-134) — "Отчет по единому налогу"

Machine access

Schema document
registry/kg/gns/unified-tax-declaration/1.0.0/schema.jsonapplication/schema+json
Verification record
registry/kg/gns/unified-tax-declaration/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

59 fields across 7 steps, read from the published schema.json, with names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Раздел I: Информация о налогоплательщике

  • declarationType enum required

    Which of the three report types this submission is: primary (первоначальный, filed for the first time for this reporting period), amended (уточненный, filed to correct a previously submitted report), or liquidation (ликвидационный, filed on account of the taxpayer's liquidation).

    enum: primary | amended | liquidation
  • iin string required

    The taxpayer's Identification Taxpayer Number (ИНН), issued by the State Tax Service. Normally auto-populated by the "Кабинет налогоплательщика" (Taxpayer Cabinet) e-filing portal from the filer's own account rather than typed in by hand — see this schema's own verification.notes Finding 1.

    length: 1–20classification: sensitive-pii
  • taxpayerName string required

    The taxpayer's full name (for an individual) or registered organization name. Normally auto-populated by the Taxpayer Cabinet e-filing portal — see this schema's own verification.notes Finding 1.

    length: 1–300classification: pii
  • taxAuthorityCodeAndName string required

    The code and name of the State Tax Service territorial body with which this report is filed. Normally auto-populated by the Taxpayer Cabinet e-filing portal — see this schema's own verification.notes Finding 1.

    length: 1–200
  • contactPhone string required

    The taxpayer's contact telephone number — the one field in Section I the instructions confirm is entered by the taxpayer rather than auto-populated.

    length: 1–30classification: pii
  • taxPeriodStart date required

    The first day of the reporting period for which this report is filed.

  • taxPeriodEnd date required

    The last day of the reporting period for which this report is filed.

Раздел II: Торговая деятельность

  • tradeStandardRevenue number optional

    Revenue from trade activity conducted by a subject, excluding a subject conducting activity in a special-regime trade zone, an importer, exporter, or distributor, and a subject selling medicines and medical devices, whose revenue over the preceding 12 consecutive months is up to 50,000,000 soms. Unconditionally optional: a taxpayer completes only the line(s) matching their own activity and payment form. Amounts in Kyrgyz soms.

    range: 0–∞classification: financial
  • tradeStandardRate number optional

    The unified tax rate, one of the fixed set of rates available under the единый налог regime for the applicable activity/payment-form combination (0%, 0.1%, 0.25%, 0.5%, 1%, 2%, 3%, 4%, 6%, 8%), per the instructions' own rate menu disclosed for the advance-payment section (Item 92) — see this schema's own verification.notes Finding 3. Applies to the tradeStandardRevenue line above.

    enum: 10 values
  • tradeOtherCashRevenue number optional

    Revenue from trade activity conducted by a subject not covered by the standard-trade category above, paid in cash form. Unconditionally optional: a taxpayer completes only the line(s) matching their own activity and payment form. Amounts in Kyrgyz soms.

    range: 0–∞classification: financial
  • tradeOtherCashRate number optional

    The unified tax rate, one of the fixed set of rates available under the единый налог regime for the applicable activity/payment-form combination (0%, 0.1%, 0.25%, 0.5%, 1%, 2%, 3%, 4%, 6%, 8%), per the instructions' own rate menu disclosed for the advance-payment section (Item 92) — see this schema's own verification.notes Finding 3. Applies to the tradeOtherCashRevenue line above.

    enum: 10 values
  • tradeOtherNonCashRevenue number optional

    Revenue from trade activity conducted by a subject not covered by the standard-trade category above, paid in non-cash form. Unconditionally optional: a taxpayer completes only the line(s) matching their own activity and payment form. Amounts in Kyrgyz soms.

    range: 0–∞classification: financial
  • tradeOtherNonCashRate number optional

    The unified tax rate, one of the fixed set of rates available under the единый налог regime for the applicable activity/payment-form combination (0%, 0.1%, 0.25%, 0.5%, 1%, 2%, 3%, 4%, 6%, 8%), per the instructions' own rate menu disclosed for the advance-payment section (Item 92) — see this schema's own verification.notes Finding 3. Applies to the tradeOtherNonCashRevenue line above.

    enum: 10 values

Раздел II: Переработка, туроператорская деятельность, разработка ПО

  • agProcessingTourismSoftwareCashRevenue number optional

    Revenue from processing of agricultural products, goods-production activity, tour-operator activity, computer software development, and travel-agency activity, paid in cash form. Unconditionally optional: a taxpayer completes only the line(s) matching their own activity and payment form. Amounts in Kyrgyz soms.

    range: 0–∞classification: financial
  • agProcessingTourismSoftwareCashRate number optional

    The unified tax rate, one of the fixed set of rates available under the единый налог regime for the applicable activity/payment-form combination (0%, 0.1%, 0.25%, 0.5%, 1%, 2%, 3%, 4%, 6%, 8%), per the instructions' own rate menu disclosed for the advance-payment section (Item 92) — see this schema's own verification.notes Finding 3. Applies to the agProcessingTourismSoftwareCashRevenue line above.

    enum: 10 values
  • agProcessingTourismSoftwareNonCashRevenue number optional

    Revenue from processing of agricultural products, goods-production activity, tour-operator activity, computer software development, and travel-agency activity, paid in non-cash form. Unconditionally optional: a taxpayer completes only the line(s) matching their own activity and payment form. Amounts in Kyrgyz soms.

    range: 0–∞classification: financial
  • agProcessingTourismSoftwareNonCashRate number optional

    The unified tax rate, one of the fixed set of rates available under the единый налог regime for the applicable activity/payment-form combination (0%, 0.1%, 0.25%, 0.5%, 1%, 2%, 3%, 4%, 6%, 8%), per the instructions' own rate menu disclosed for the advance-payment section (Item 92) — see this schema's own verification.notes Finding 3. Applies to the agProcessingTourismSoftwareNonCashRevenue line above.

    enum: 10 values

Раздел II: Остальные виды деятельности и общественное питание

  • otherActivitiesCashRevenue number optional

    Revenue from all other, otherwise unlisted, types of activity, paid in cash form. Unconditionally optional: a taxpayer completes only the line(s) matching their own activity and payment form. Amounts in Kyrgyz soms.

    range: 0–∞classification: financial
  • otherActivitiesCashRate number optional

    The unified tax rate, one of the fixed set of rates available under the единый налог regime for the applicable activity/payment-form combination (0%, 0.1%, 0.25%, 0.5%, 1%, 2%, 3%, 4%, 6%, 8%), per the instructions' own rate menu disclosed for the advance-payment section (Item 92) — see this schema's own verification.notes Finding 3. Applies to the otherActivitiesCashRevenue line above.

    enum: 10 values
  • otherActivitiesNonCashRevenue number optional

    Revenue from all other, otherwise unlisted, types of activity, paid in non-cash form. Unconditionally optional: a taxpayer completes only the line(s) matching their own activity and payment form. Amounts in Kyrgyz soms.

    range: 0–∞classification: financial
  • otherActivitiesNonCashRate number optional

    The unified tax rate, one of the fixed set of rates available under the единый налог regime for the applicable activity/payment-form combination (0%, 0.1%, 0.25%, 0.5%, 1%, 2%, 3%, 4%, 6%, 8%), per the instructions' own rate menu disclosed for the advance-payment section (Item 92) — see this schema's own verification.notes Finding 3. Applies to the otherActivitiesNonCashRevenue line above.

    enum: 10 values
  • publicCateringCashRevenue number optional

    Revenue from public catering activity, paid in cash form. Unconditionally optional: a taxpayer completes only the line(s) matching their own activity and payment form. Amounts in Kyrgyz soms.

    range: 0–∞classification: financial
  • publicCateringCashRate number optional

    The unified tax rate, one of the fixed set of rates available under the единый налог regime for the applicable activity/payment-form combination (0%, 0.1%, 0.25%, 0.5%, 1%, 2%, 3%, 4%, 6%, 8%), per the instructions' own rate menu disclosed for the advance-payment section (Item 92) — see this schema's own verification.notes Finding 3. Applies to the publicCateringCashRevenue line above.

    enum: 10 values
  • publicCateringNonCashRevenue number optional

    Revenue from public catering activity, paid in non-cash form. Unconditionally optional: a taxpayer completes only the line(s) matching their own activity and payment form. Amounts in Kyrgyz soms.

    range: 0–∞classification: financial
  • publicCateringNonCashRate number optional

    The unified tax rate, one of the fixed set of rates available under the единый налог regime for the applicable activity/payment-form combination (0%, 0.1%, 0.25%, 0.5%, 1%, 2%, 3%, 4%, 6%, 8%), per the instructions' own rate menu disclosed for the advance-payment section (Item 92) — see this schema's own verification.notes Finding 3. Applies to the publicCateringNonCashRevenue line above.

    enum: 10 values

Раздел II: Отдельные виды деятельности (швейное производство, ювелирные изделия, лотерея, сауна, бильярд, баня, парк креативной индустрии)

  • sewingTextileRevenue number optional

    Revenue from sewing and/or textile production. Unconditionally optional: a taxpayer completes only the line(s) matching their own activity and payment form. Amounts in Kyrgyz soms.

    range: 0–∞classification: financial
  • sewingTextileRate number optional

    The unified tax rate, one of the fixed set of rates available under the единый налог regime for the applicable activity/payment-form combination (0%, 0.1%, 0.25%, 0.5%, 1%, 2%, 3%, 4%, 6%, 8%), per the instructions' own rate menu disclosed for the advance-payment section (Item 92) — see this schema's own verification.notes Finding 3. Applies to the sewingTextileRevenue line above.

    enum: 10 values
  • jewelryRevenue number optional

    Revenue from production and/or sale of jewelry items. Unconditionally optional: a taxpayer completes only the line(s) matching their own activity and payment form. Amounts in Kyrgyz soms.

    range: 0–∞classification: financial
  • jewelryRate number optional

    The unified tax rate, one of the fixed set of rates available under the единый налог regime for the applicable activity/payment-form combination (0%, 0.1%, 0.25%, 0.5%, 1%, 2%, 3%, 4%, 6%, 8%), per the instructions' own rate menu disclosed for the advance-payment section (Item 92) — see this schema's own verification.notes Finding 3. Applies to the jewelryRevenue line above.

    enum: 10 values
  • lotteryRevenue number optional

    Revenue from lottery activity. Unconditionally optional: a taxpayer completes only the line(s) matching their own activity and payment form. Amounts in Kyrgyz soms.

    range: 0–∞classification: financial
  • lotteryRate number optional

    The unified tax rate, one of the fixed set of rates available under the единый налог regime for the applicable activity/payment-form combination (0%, 0.1%, 0.25%, 0.5%, 1%, 2%, 3%, 4%, 6%, 8%), per the instructions' own rate menu disclosed for the advance-payment section (Item 92) — see this schema's own verification.notes Finding 3. Applies to the lotteryRevenue line above.

    enum: 10 values
  • saunaRevenue number optional

    Revenue from sauna activity. Unconditionally optional: a taxpayer completes only the line(s) matching their own activity and payment form. Amounts in Kyrgyz soms.

    range: 0–∞classification: financial
  • saunaRate number optional

    The unified tax rate, one of the fixed set of rates available under the единый налог regime for the applicable activity/payment-form combination (0%, 0.1%, 0.25%, 0.5%, 1%, 2%, 3%, 4%, 6%, 8%), per the instructions' own rate menu disclosed for the advance-payment section (Item 92) — see this schema's own verification.notes Finding 3. Applies to the saunaRevenue line above.

    enum: 10 values
  • billiardsRevenue number optional

    Revenue from billiards activity. Unconditionally optional: a taxpayer completes only the line(s) matching their own activity and payment form. Amounts in Kyrgyz soms.

    range: 0–∞classification: financial
  • billiardsRate number optional

    The unified tax rate, one of the fixed set of rates available under the единый налог regime for the applicable activity/payment-form combination (0%, 0.1%, 0.25%, 0.5%, 1%, 2%, 3%, 4%, 6%, 8%), per the instructions' own rate menu disclosed for the advance-payment section (Item 92) — see this schema's own verification.notes Finding 3. Applies to the billiardsRevenue line above.

    enum: 10 values
  • bathhouseRevenue number optional

    Revenue from bathhouse (banya) activity, excluding municipal bathhouses. Unconditionally optional: a taxpayer completes only the line(s) matching their own activity and payment form. Amounts in Kyrgyz soms.

    range: 0–∞classification: financial
  • bathhouseRate number optional

    The unified tax rate, one of the fixed set of rates available under the единый налог regime for the applicable activity/payment-form combination (0%, 0.1%, 0.25%, 0.5%, 1%, 2%, 3%, 4%, 6%, 8%), per the instructions' own rate menu disclosed for the advance-payment section (Item 92) — see this schema's own verification.notes Finding 3. Applies to the bathhouseRevenue line above.

    enum: 10 values
  • creativeIndustryParkRevenue number optional

    Revenue reported by a resident of a creative-industry park. Unconditionally optional: a taxpayer completes only the line(s) matching their own activity and payment form. Amounts in Kyrgyz soms.

    range: 0–∞classification: financial
  • creativeIndustryParkRate number optional

    The unified tax rate, one of the fixed set of rates available under the единый налог regime for the applicable activity/payment-form combination (0%, 0.1%, 0.25%, 0.5%, 1%, 2%, 3%, 4%, 6%, 8%), per the instructions' own rate menu disclosed for the advance-payment section (Item 92) — see this schema's own verification.notes Finding 3. Applies to the creativeIndustryParkRevenue line above.

    enum: 10 values

Раздел II: Экспортные и специальные режимы (статья 324, сельхоззаготовители, статья 423, СЭЗ)

  • article324ExportGoodsValue number optional

    Value of goods stated in the invoice issued per Kyrgyz Republic tax law, for a subject exporting goods from the territory of the Kyrgyz Republic under the regime established by Article 324 of the Tax Code. Unconditionally optional: a taxpayer completes only the line(s) matching their own activity and payment form. Amounts in Kyrgyz soms.

    range: 0–∞classification: financial
  • article324ExportRate number optional

    The unified tax rate, one of the fixed set of rates available under the единый налог regime for the applicable activity/payment-form combination (0%, 0.1%, 0.25%, 0.5%, 1%, 2%, 3%, 4%, 6%, 8%), per the instructions' own rate menu disclosed for the advance-payment section (Item 92) — see this schema's own verification.notes Finding 3. Applies to the article324ExportGoodsValue line above.

    enum: 10 values
  • agriculturalProcurerRevenue number optional

    Revenue from agricultural-procurement activity. Unconditionally optional: a taxpayer completes only the line(s) matching their own activity and payment form. Amounts in Kyrgyz soms.

    range: 0–∞classification: financial
  • agriculturalProcurerRate number optional

    The unified tax rate, one of the fixed set of rates available under the единый налог regime for the applicable activity/payment-form combination (0%, 0.1%, 0.25%, 0.5%, 1%, 2%, 3%, 4%, 6%, 8%), per the instructions' own rate menu disclosed for the advance-payment section (Item 92) — see this schema's own verification.notes Finding 3. Applies to the agriculturalProcurerRevenue line above.

    enum: 10 values
  • agriculturalMilkProcurerRevenue number optional

    Revenue from agricultural milk-procurement activity. Unconditionally optional: a taxpayer completes only the line(s) matching their own activity and payment form. Amounts in Kyrgyz soms.

    range: 0–∞classification: financial
  • agriculturalMilkProcurerRate number optional

    The unified tax rate, one of the fixed set of rates available under the единый налог regime for the applicable activity/payment-form combination (0%, 0.1%, 0.25%, 0.5%, 1%, 2%, 3%, 4%, 6%, 8%), per the instructions' own rate menu disclosed for the advance-payment section (Item 92) — see this schema's own verification.notes Finding 3. Applies to the agriculturalMilkProcurerRevenue line above.

    enum: 10 values
  • article423AnonymizedSalesRevenue number optional

    Revenue of a subject paying tax at the rate under parts 1, 2-1, 3, and 8 of Article 423 of the Tax Code, selling goods to an anonymized (unidentified) subject. Unconditionally optional: a taxpayer completes only the line(s) matching their own activity and payment form. Amounts in Kyrgyz soms.

    range: 0–∞classification: financial
  • article423AnonymizedSalesRate number optional

    The unified tax rate, one of the fixed set of rates available under the единый налог regime for the applicable activity/payment-form combination (0%, 0.1%, 0.25%, 0.5%, 1%, 2%, 3%, 4%, 6%, 8%), per the instructions' own rate menu disclosed for the advance-payment section (Item 92) — see this schema's own verification.notes Finding 3. Applies to the article423AnonymizedSalesRevenue line above.

    enum: 10 values
  • sezPartialProcessingExportRevenue number optional

    Revenue of a Free Economic Zone (SEZ) subject, for activity under part 5-1 of Article 430 of the Tax Code, exporting goods with partial processing. Unconditionally optional: a taxpayer completes only the line(s) matching their own activity and payment form. Amounts in Kyrgyz soms.

    range: 0–∞classification: financial
  • sezPartialProcessingExportRate number optional

    The unified tax rate, one of the fixed set of rates available under the единый налог regime for the applicable activity/payment-form combination (0%, 0.1%, 0.25%, 0.5%, 1%, 2%, 3%, 4%, 6%, 8%), per the instructions' own rate menu disclosed for the advance-payment section (Item 92) — see this schema's own verification.notes Finding 3. Applies to the sezPartialProcessingExportRevenue line above.

    enum: 10 values
  • sezUnchangedExportRevenue number optional

    Revenue of a Free Economic Zone (SEZ) subject, for activity under part 5-1 of Article 430 of the Tax Code, exporting goods unchanged (without processing). Unconditionally optional: a taxpayer completes only the line(s) matching their own activity and payment form. Amounts in Kyrgyz soms.

    range: 0–∞classification: financial
  • sezUnchangedExportRate number optional

    The unified tax rate, one of the fixed set of rates available under the единый налог regime for the applicable activity/payment-form combination (0%, 0.1%, 0.25%, 0.5%, 1%, 2%, 3%, 4%, 6%, 8%), per the instructions' own rate menu disclosed for the advance-payment section (Item 92) — see this schema's own verification.notes Finding 3. Applies to the sezUnchangedExportRevenue line above.

    enum: 10 values

Раздел II: Дополнительные особые категории

  • schoolCateringRevenue number optional

    Revenue of an individual entrepreneur providing catering services for students in general-education schools of the Kyrgyz Republic. Unconditionally optional: a taxpayer completes only the line(s) matching their own activity and payment form. Amounts in Kyrgyz soms.

    range: 0–∞classification: financial
  • schoolCateringRate number optional

    The unified tax rate, one of the fixed set of rates available under the единый налог regime for the applicable activity/payment-form combination (0%, 0.1%, 0.25%, 0.5%, 1%, 2%, 3%, 4%, 6%, 8%), per the instructions' own rate menu disclosed for the advance-payment section (Item 92) — see this schema's own verification.notes Finding 3. Applies to the schoolCateringRevenue line above.

    enum: 10 values
  • stateNeedsRealEstateRevenue number optional

    Revenue of a subject exchanging and/or transferring real property for state needs per a Cabinet of Ministers decision. Unconditionally optional: a taxpayer completes only the line(s) matching their own activity and payment form. Amounts in Kyrgyz soms.

    range: 0–∞classification: financial
  • stateNeedsRealEstateRate number optional

    The unified tax rate, one of the fixed set of rates available under the единый налог regime for the applicable activity/payment-form combination (0%, 0.1%, 0.25%, 0.5%, 1%, 2%, 3%, 4%, 6%, 8%), per the instructions' own rate menu disclosed for the advance-payment section (Item 92) — see this schema's own verification.notes Finding 3. Applies to the stateNeedsRealEstateRevenue line above.

    enum: 10 values
  • virtualAssetSalesRevenue number optional

    Revenue of a subject engaged in the sale of virtual assets. Unconditionally optional: a taxpayer completes only the line(s) matching their own activity and payment form. Amounts in Kyrgyz soms.

    range: 0–∞classification: financial
  • virtualAssetSalesRate number optional

    The unified tax rate, one of the fixed set of rates available under the единый налог regime for the applicable activity/payment-form combination (0%, 0.1%, 0.25%, 0.5%, 1%, 2%, 3%, 4%, 6%, 8%), per the instructions' own rate menu disclosed for the advance-payment section (Item 92) — see this schema's own verification.notes Finding 3. Applies to the virtualAssetSalesRevenue line above.

    enum: 10 values
  • outsideKrActivityRevenue number optional

    Revenue of a subject conducting activity outside the territory of the Kyrgyz Republic. Unconditionally optional: a taxpayer completes only the line(s) matching their own activity and payment form. Amounts in Kyrgyz soms.

    range: 0–∞classification: financial
  • outsideKrActivityRate number optional

    The unified tax rate, one of the fixed set of rates available under the единый налог regime for the applicable activity/payment-form combination (0%, 0.1%, 0.25%, 0.5%, 1%, 2%, 3%, 4%, 6%, 8%), per the instructions' own rate menu disclosed for the advance-payment section (Item 92) — see this schema's own verification.notes Finding 3. Applies to the outsideKrActivityRevenue line above.

    enum: 10 values

Verification record

Candidate selection

GOV-4399 ("GovSchema Standard Research", parent cycle GOV-4397), authoring Kyrgyzstan's first schema and opening it as the registry's 83rd jurisdiction (Taxes, 1 of 6).

Reaching the live source

Target: the State Tax Service's (GNS) forms-listing page, https://sti.gov.kg/section/0/%D1%84%D0%BE%D1%80%D0%BC%D1%8B_%D0%BE%D1%82%D1%87%D1%91%D1%82%D0%BE%D0%B2 ("Формы отчётов").

Independently re-fetched both source PDFs this cycle rather than trusting the issue's own reported hashes alone:

  • Main report form: https://sti.gov.kg/section/view-pdf?filePath=websti%2F2026%2F04%2F08%2FFORM%20STI-091_9%20(%D0%BE%D1%84%D0%B8%D1%86).pdf — HTTP 200, Content-Type: application/pdf, 864,393 bytes. sha256 0c96d62cbf474223813d0a263b86766e4c47de63d21ccc1222b3a58a025be1a6 — a byte-for-byte match with the issue's own reported hash.
  • Field-by-field completion guide: https://sti.gov.kg/section/view-pdf?filePath=websti%2F2026%2F04%2F08%2F1%20%D0%9F%D0%BE%D1%80%D1%8F%D0%B4%D0%BE%D0%BA%20%D0%B7%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D1%8F%20%D0%BE%D1%82%D1%87%D0%B5%D1%82%D0%B0%20%D0%BF%D0%BE%20%20%D0%95%D0%B4%D0%B8%D0%BD%D0%BE%D0%BC%D1%83%20%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D1%83%20STI-091%20%2004.03.2026%20(3).pdf — HTTP 200, Content-Type: application/pdf, 236,881 bytes. sha256 70693a00ca4f58c59c83965597ce3bafa680efe148676b024710497ff0a9c80d — also an exact match.

Both fetched with a plain curl -A "Mozilla/5.0" -L; no login/CAPTCHA/WAF gate on either PDF asset.

Extraction method

pdfjs-dist (vendored at /tmp/node_modules/pdfjs-dist) getAnnotations() confirmed zero /Widget annotations on either page of the main form — a flat, non-AcroForm specimen, matching most other tax-return schemas in this registry. getTextContent() read every text item's raw string and its transform x/y position, reconstructed line-by-line by grouping on rounded y-coordinate. The completion guide (7 pages of prose, numbered items 1-99) was read the same way and used as the authoritative source for each numbered cell's meaning and formula, since the main form's own printed captions are dense and, for the many similarly-shaped activity categories, ambiguous without it.

Document structure

Page 1: the report heading; a 3-way declaration-type checkbox (cell 001); Section I "Информация о налогоплательщике" (taxpayer information, cells 102-105); the reporting-period range (cells 201/202); Section II "Информация о едином налоге" (unified tax information) — a dense table of ~26 business-activity categories, each with one or two payment-form sub-rows (cash/non-cash), each sub-row a (revenue, rate, tax-amount) triplet keyed to three consecutive numbered cells, plus category- and section-level computed subtotals; an "avansovye plateshi" (advance payments) block (cells 182-185); a grand-total block (cells 186/187); and cell 901 (tax-authority receipt date) plus a QR-code/stamp box. Page 2, "Приложение к отчету по единому налогу" (Appendix to the report), reproduces the advance-payments block's own repeatable-row detail (an "Добавить" (Add) button lets the filer add additional rate-differentiated advance-payment rows) and cell 901 again.

Disclosed findings and interpretation choices

  1. iin, taxpayerName, and taxAuthorityCodeAndName (cells 102-104) are modelled as required fields despite the completion guide's own Item 4 stating they are normally auto-populated by the "Кабинет налогоплательщика" (Taxpayer Cabinet) e-filing portal from the filer's own account, not typed in by the filer at report time. Modelled anyway (rather than excluded, as this registry excludes genuinely tax-authority-populated fields like cell 901 below) because they are still real data present in every filed report and an agent operating outside that specific portal session would still need to supply them; only cell 105 (contact phone) is explicitly stated as filer-entered.
  2. Every cell the completion guide defines as equal to another cell's value, or as a (revenue × rate) / 100% formula, is excluded from this schema's fields[] — the tax-amount cell of every category/sub-row triplet (052, 055, 058, 062, 065, 069, 072, 076, 079, 132, 135, 138, 141, 144, 147, 150, 153, 156, 159, 162, 165, 168, 172, 175, 178, 181), every category- or section-level subtotal (059, 066, 073, 080, 169, 186, 187), and the advance-payment aggregate cells (182-185, see Finding 4) — per this registry's own established computed/subtotal-line exclusion convention (Kazakhstan's Form 220.00/220.0X series, GSP-0013 §7). Only the directly-supplied revenue (or, for cell 151, invoice value) and rate cell of each category/sub-row is modelled, 26 categories × 2 cells = 52 fields.
  3. Every <Category>Rate field is modelled with the same 10-value validation.enum (0%, 0.1%, 0.25%, 0.5%, 1%, 2%, 3%, 4%, 6%, 8%), even though the completion guide states this exact list only once, in the context of the advance-payment section's own rate column (Item 92: "налогоплательщик выбирает одну ставку в соответствии с видом деятельности и формой оплаты... ставки 0%, 0,1%, 0,25%, 0,5%, 1%, 2%, 3%, 4%, 6%, 8%"). Since the advance-payment rate is drawn from the same единый налог rate schedule that governs every other rate cell on this form (the tax code chapter this report implements sets one shared rate schedule across activity/payment-form combinations), this is treated as the closed rate list for every rate field on the form rather than an unconstrained free number. Disclosed as an interpretation choice rather than a literal per-cell enumeration in the source.
  4. Page 2 ("Приложение к отчету по единому налогу") and the corresponding aggregate cells on page 1 (182-185) are excluded from this v1.0.0, disclosed as open backlog. Cells 182 and 184 are each defined by the completion guide as equal to the sum of an unbounded, dynamically-added ("Добавить"/Add button) repeatable row of (advance amount, rate) pairs that carries no numbered-cell identity of its own; cells 183 and 185 are, in turn, computed from that same unmodelled structure. Rather than fabricate a bounded slot count for an explicitly unbounded UI mechanism, this schema follows this registry's narrow-scoping convention (e.g. Kazakhstan's Form 220.00 leaving its ten numbered schedules for separate companion schemas) and leaves the entire advance-payment mechanism as a disclosed gap for a future, separately-versioned companion or minor revision.
  5. Cell 901 (tax authority's report-acceptance date) and the QR-code/ stamp box are excluded as tax-authority-populated, not applicant-supplied data, matching this registry's own convention for analogous authority-completed receipt blocks (e.g. Kazakhstan's Form 220.00 bottom block).
  6. iin is modelled without a specific digit-count pattern. Neither the main form nor the completion guide states the ИНН's digit length, and this is the registry's first Kyrgyzstan schema with no prior kg/* precedent to confirm the Kyrgyz Republic's own taxpayer-ID format against; left as an unconstrained bounded string (maxLength: 20) rather than asserting an unverified pattern.

Conformance

3 valid mock scenarios — valid-trade-activity-cash-only (a standard trade-activity filer reporting only cash-form revenue under the up-to-50M-som category), valid-mixed-cash-and-noncash-categories (a filer reporting both cash- and non-cash-form revenue across the processing/tourism/software and public-catering categories), and valid-amended-report-sector-specific-activity (an amended report from a billiards-hall operator) — plus 7 mutation-control fixtures (one missing statically-required field from each of declarationType, iin, taxpayerName, taxAuthorityCodeAndName, contactPhone, taxPeriodStart, taxPeriodEnd) and one unknown-field-rejected fixture, committed under conformance/kg/gns/unified-tax-declaration/1.0.0/.

An ephemeral, from-scratch conformance checker (deriving required rules directly from this schema's own fields[], discarded after use, not committed) ran all 11 fixtures: all 3 valid scenarios at 0 errors, all 7 mutation controls each raising exactly 1 error, and the unknown-field fixture correctly rejected. Validated clean with node tools/validate.mjs and node tools/validate-ajv.mjs, individually and as part of the full registry run. registry-index.json regenerated via npm run build-index in tools/govschema-client/.

View the raw record (VERIFICATION.md)

Version history

  • 1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by Государственная налоговая служба при Кабинете Министров Кыргызской Республики (State Tax Service under the Cabinet of Ministers of the Kyrgyz Republic) or any government. The authoritative source is always the live government form and its official instructions.