{ "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json", "govschemaVersion": "0.3.0", "id": "kg/gns/unified-tax-declaration", "version": "1.0.0", "title": "Kyrgyzstan Report on the Unified Tax (Form STI-091)", "description": "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.", "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": "filing", "language": "ru" }, "source": { "url": "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", "retrievedAt": "2026-07-22", "documentRef": "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\"" }, "verification": { "method": "manual-source-review-v1", "lastVerifiedAt": "2026-07-22", "verifiedBy": "GovSchema Engineering (Standards Engineer)", "nextReviewBy": "2027-01-22", "notes": "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).\n\nIndependently re-fetched both source PDFs this cycle rather than trusting the issue's own reported hashes alone: the 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, `application/pdf`, 864,393 bytes) and the 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, `application/pdf`, 236,881 bytes). Both fetched with a plain `curl -A \"Mozilla/5.0\" -L`; no login/CAPTCHA/WAF gate. sha256 of the main form: `0c96d62cbf474223813d0a263b86766e4c47de63d21ccc1222b3a58a025be1a6` — byte-for-byte match with the issue's own reported hash. sha256 of the completion guide: `70693a00ca4f58c59c83965597ce3bafa680efe148676b024710497ff0a9c80d` — also an exact match.\n\n## Extraction method\n\n`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.\n\n## Document structure\n\nPage 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.\n\n## Disclosed findings and interpretation choices\n\n1. **`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.\n2. **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.\n3. **Every `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.\n4. **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.\n5. **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).\n6. **`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.\n\n## Conformance\n\n3 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/`.\n\nAn 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/`." }, "maturity": { "level": "structural-reference", "criteria": { "structuralReference": true, "verifiedSchema": false, "agentReadySchema": false, "executionTestedSchema": false }, "method": "maturity-self-assessment-v1", "assertedBy": "GovSchema Engineering (Standards Engineer)", "assertedAt": "2026-07-22" }, "license": "CC-BY-4.0", "steps": [ { "id": "taxpayer_information", "title": "Раздел I: Информация о налогоплательщике", "fields": [ "declarationType", "iin", "taxpayerName", "taxAuthorityCodeAndName", "contactPhone", "taxPeriodStart", "taxPeriodEnd" ], "next": "trade_activity" }, { "id": "trade_activity", "title": "Раздел II: Торговая деятельность", "fields": [ "tradeStandardRevenue", "tradeStandardRate", "tradeOtherCashRevenue", "tradeOtherCashRate", "tradeOtherNonCashRevenue", "tradeOtherNonCashRate" ], "next": "processing_tourism_software" }, { "id": "processing_tourism_software", "title": "Раздел II: Переработка, туроператорская деятельность, разработка ПО", "fields": [ "agProcessingTourismSoftwareCashRevenue", "agProcessingTourismSoftwareCashRate", "agProcessingTourismSoftwareNonCashRevenue", "agProcessingTourismSoftwareNonCashRate" ], "next": "other_and_catering" }, { "id": "other_and_catering", "title": "Раздел II: Остальные виды деятельности и общественное питание", "fields": [ "otherActivitiesCashRevenue", "otherActivitiesCashRate", "otherActivitiesNonCashRevenue", "otherActivitiesNonCashRate", "publicCateringCashRevenue", "publicCateringCashRate", "publicCateringNonCashRevenue", "publicCateringNonCashRate" ], "next": "sector_specific_activities" }, { "id": "sector_specific_activities", "title": "Раздел II: Отдельные виды деятельности (швейное производство, ювелирные изделия, лотерея, сауна, бильярд, баня, парк креативной индустрии)", "fields": [ "sewingTextileRevenue", "sewingTextileRate", "jewelryRevenue", "jewelryRate", "lotteryRevenue", "lotteryRate", "saunaRevenue", "saunaRate", "billiardsRevenue", "billiardsRate", "bathhouseRevenue", "bathhouseRate", "creativeIndustryParkRevenue", "creativeIndustryParkRate" ], "next": "export_and_special_regimes" }, { "id": "export_and_special_regimes", "title": "Раздел II: Экспортные и специальные режимы (статья 324, сельхоззаготовители, статья 423, СЭЗ)", "fields": [ "article324ExportGoodsValue", "article324ExportRate", "agriculturalProcurerRevenue", "agriculturalProcurerRate", "agriculturalMilkProcurerRevenue", "agriculturalMilkProcurerRate", "article423AnonymizedSalesRevenue", "article423AnonymizedSalesRate", "sezPartialProcessingExportRevenue", "sezPartialProcessingExportRate", "sezUnchangedExportRevenue", "sezUnchangedExportRate" ], "next": "additional_special_categories" }, { "id": "additional_special_categories", "title": "Раздел II: Дополнительные особые категории", "fields": [ "schoolCateringRevenue", "schoolCateringRate", "stateNeedsRealEstateRevenue", "stateNeedsRealEstateRate", "virtualAssetSalesRevenue", "virtualAssetSalesRate", "outsideKrActivityRevenue", "outsideKrActivityRate" ] } ], "fields": [ { "name": "declarationType", "label": "Вид отчета", "type": "enum", "required": true, "description": "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).", "sourceRef": "Item 001 — \"ПЕРВОНАЧАЛЬНЫЙ / УТОЧНЕННЫЙ / ЛИКВИДАЦИОННЫЙ\" (Порядок заполнения, п. 3)", "validation": { "enum": [ "primary", "amended", "liquidation" ] } }, { "name": "iin", "label": "Идентификационный налоговый номер", "type": "string", "required": true, "classification": "sensitive-pii", "description": "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.", "sourceRef": "Item 102 — \"ИДЕНТИФИКАЦИОННЫЙ НАЛОГОВЫЙ НОМЕР\" (Порядок заполнения, п. 4)", "validation": { "minLength": 1, "maxLength": 20 } }, { "name": "taxpayerName", "label": "ФИО / наименование организации", "type": "string", "required": true, "classification": "pii", "description": "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.", "sourceRef": "Item 103 — \"ФИО / НАИМЕНОВАНИЕ ОРГАНИЗАЦИИ\" (Порядок заполнения, п. 4)", "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 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.", "sourceRef": "Item 104 — \"КОД и НАИМЕНОВАНИЕ НАЛОГОВОГО ОРГАНА\" (Порядок заполнения, п. 4)", "validation": { "minLength": 1, "maxLength": 200 } }, { "name": "contactPhone", "label": "Контактный телефон", "type": "string", "required": true, "classification": "pii", "description": "The taxpayer's contact telephone number — the one field in Section I the instructions confirm is entered by the taxpayer rather than auto-populated.", "sourceRef": "Item 105 — \"КОНТАКТНЫЙ ТЕЛЕФОН\" (Порядок заполнения, п. 4)", "validation": { "minLength": 1, "maxLength": 30 } }, { "name": "taxPeriodStart", "label": "Налоговый период C", "type": "date", "required": true, "description": "The first day of the reporting period for which this report is filed.", "sourceRef": "Item 201 — \"НАЛОГОВЫЙ ПЕРИОД C\" (Порядок заполнения, п. 5)", "validation": {} }, { "name": "taxPeriodEnd", "label": "Налоговый период ПО", "type": "date", "required": true, "description": "The last day of the reporting period for which this report is filed.", "sourceRef": "Item 202 — \"НАЛОГОВЫЙ ПЕРИОД ПО\" (Порядок заполнения, п. 6)", "validation": {} }, { "name": "tradeStandardRevenue", "label": "Торговая деятельность, осуществляемая субъектом, за исключением субъекта, осуществляющего деятельность на территории зоны торговли с особым режимом, импортера, экспортера, дистрибьютера, а также субъекта, реализующего лекарственные средства и медицинские изделия, до 50 000 000 сомов", "type": "number", "required": false, "classification": "financial", "description": "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.", "sourceRef": "Line 050 — \"Торговая деятельность, осуществляемая субъектом, за исключением субъекта, осуществляющего деятельность на территории зоны торговли с особым режимом, импортера, экспортера, дистрибьютера, а также субъекта, реализующего лекарственные средства и медицинские изделия, до 50 000 000 сомов\" (Порядок заполнения, п. 9)", "validation": { "minimum": 0 } }, { "name": "tradeStandardRate", "label": "Ставка налога", "type": "number", "required": false, "description": "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.", "sourceRef": "Line 051 — \"Ставка налога\" for line 050 (Порядок заполнения, п. 10)", "validation": { "enum": [ 0, 0.1, 0.25, 0.5, 1, 2, 3, 4, 6, 8 ] } }, { "name": "tradeOtherCashRevenue", "label": "Торговая деятельность, осуществляемая субъектом, не указанным в пункте А), оплаченных в наличной форме", "type": "number", "required": false, "classification": "financial", "description": "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.", "sourceRef": "Line 053 — \"Торговая деятельность, осуществляемая субъектом, не указанным в пункте А), оплаченных в наличной форме\" (Порядок заполнения, п. 12)", "validation": { "minimum": 0 } }, { "name": "tradeOtherCashRate", "label": "Ставка налога", "type": "number", "required": false, "description": "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.", "sourceRef": "Line 054 — \"Ставка налога\" for line 053 (Порядок заполнения, п. 13)", "validation": { "enum": [ 0, 0.1, 0.25, 0.5, 1, 2, 3, 4, 6, 8 ] } }, { "name": "tradeOtherNonCashRevenue", "label": "Торговая деятельность, осуществляемая субъектом, не указанным в пункте А), оплаченных в безналичной форме", "type": "number", "required": false, "classification": "financial", "description": "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.", "sourceRef": "Line 056 — \"Торговая деятельность, осуществляемая субъектом, не указанным в пункте А), оплаченных в безналичной форме\" (Порядок заполнения, п. 15)", "validation": { "minimum": 0 } }, { "name": "tradeOtherNonCashRate", "label": "Ставка налога", "type": "number", "required": false, "description": "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.", "sourceRef": "Line 057 — \"Ставка налога\" for line 056 (Порядок заполнения, п. 16)", "validation": { "enum": [ 0, 0.1, 0.25, 0.5, 1, 2, 3, 4, 6, 8 ] } }, { "name": "agProcessingTourismSoftwareCashRevenue", "label": "Переработка сельскохозяйственной продукции, сферы производства товаров, туроператорской деятельности, разработки программного обеспечения в области вычислительной техники, а также турагентской деятельности, оплаченных в наличной форме", "type": "number", "required": false, "classification": "financial", "description": "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.", "sourceRef": "Line 060 — \"Переработка сельскохозяйственной продукции, сферы производства товаров, туроператорской деятельности, разработки программного обеспечения в области вычислительной техники, а также турагентской деятельности, оплаченных в наличной форме\" (Порядок заполнения, п. 19)", "validation": { "minimum": 0 } }, { "name": "agProcessingTourismSoftwareCashRate", "label": "Ставка налога", "type": "number", "required": false, "description": "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.", "sourceRef": "Line 061 — \"Ставка налога\" for line 060 (Порядок заполнения, п. 20)", "validation": { "enum": [ 0, 0.1, 0.25, 0.5, 1, 2, 3, 4, 6, 8 ] } }, { "name": "agProcessingTourismSoftwareNonCashRevenue", "label": "Переработка сельскохозяйственной продукции, сферы производства товаров, туроператорской деятельности, разработки программного обеспечения в области вычислительной техники, а также турагентской деятельности, оплаченных в безналичной форме", "type": "number", "required": false, "classification": "financial", "description": "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.", "sourceRef": "Line 063 — \"Переработка сельскохозяйственной продукции, сферы производства товаров, туроператорской деятельности, разработки программного обеспечения в области вычислительной техники, а также турагентской деятельности, оплаченных в безналичной форме\" (Порядок заполнения, п. 22)", "validation": { "minimum": 0 } }, { "name": "agProcessingTourismSoftwareNonCashRate", "label": "Ставка налога", "type": "number", "required": false, "description": "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.", "sourceRef": "Line 064 — \"Ставка налога\" for line 063 (Порядок заполнения, п. 23)", "validation": { "enum": [ 0, 0.1, 0.25, 0.5, 1, 2, 3, 4, 6, 8 ] } }, { "name": "otherActivitiesCashRevenue", "label": "Остальные виды деятельности, оплаченных в наличной форме", "type": "number", "required": false, "classification": "financial", "description": "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.", "sourceRef": "Line 067 — \"Остальные виды деятельности, оплаченных в наличной форме\" (Порядок заполнения, п. 26)", "validation": { "minimum": 0 } }, { "name": "otherActivitiesCashRate", "label": "Ставка налога", "type": "number", "required": false, "description": "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.", "sourceRef": "Line 068 — \"Ставка налога\" for line 067 (Порядок заполнения, п. 27)", "validation": { "enum": [ 0, 0.1, 0.25, 0.5, 1, 2, 3, 4, 6, 8 ] } }, { "name": "otherActivitiesNonCashRevenue", "label": "Остальные виды деятельности, оплаченных в безналичной форме", "type": "number", "required": false, "classification": "financial", "description": "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.", "sourceRef": "Line 070 — \"Остальные виды деятельности, оплаченных в безналичной форме\" (Порядок заполнения, п. 29)", "validation": { "minimum": 0 } }, { "name": "otherActivitiesNonCashRate", "label": "Ставка налога", "type": "number", "required": false, "description": "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.", "sourceRef": "Line 071 — \"Ставка налога\" for line 070 (Порядок заполнения, п. 30)", "validation": { "enum": [ 0, 0.1, 0.25, 0.5, 1, 2, 3, 4, 6, 8 ] } }, { "name": "publicCateringCashRevenue", "label": "Общественное питание, оплаченных в наличной форме", "type": "number", "required": false, "classification": "financial", "description": "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.", "sourceRef": "Line 074 — \"Общественное питание, оплаченных в наличной форме\" (Порядок заполнения, п. 33)", "validation": { "minimum": 0 } }, { "name": "publicCateringCashRate", "label": "Ставка налога", "type": "number", "required": false, "description": "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.", "sourceRef": "Line 075 — \"Ставка налога\" for line 074 (Порядок заполнения, п. 34)", "validation": { "enum": [ 0, 0.1, 0.25, 0.5, 1, 2, 3, 4, 6, 8 ] } }, { "name": "publicCateringNonCashRevenue", "label": "Общественное питание, оплаченных в безналичной форме", "type": "number", "required": false, "classification": "financial", "description": "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.", "sourceRef": "Line 077 — \"Общественное питание, оплаченных в безналичной форме\" (Порядок заполнения, п. 36)", "validation": { "minimum": 0 } }, { "name": "publicCateringNonCashRate", "label": "Ставка налога", "type": "number", "required": false, "description": "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.", "sourceRef": "Line 078 — \"Ставка налога\" for line 077 (Порядок заполнения, п. 37)", "validation": { "enum": [ 0, 0.1, 0.25, 0.5, 1, 2, 3, 4, 6, 8 ] } }, { "name": "sewingTextileRevenue", "label": "Швейное и/или текстильное производство", "type": "number", "required": false, "classification": "financial", "description": "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.", "sourceRef": "Line 130 — \"Швейное и/или текстильное производство\" (Порядок заполнения, п. 40)", "validation": { "minimum": 0 } }, { "name": "sewingTextileRate", "label": "Ставка налога", "type": "number", "required": false, "description": "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.", "sourceRef": "Line 131 — \"Ставка налога\" for line 130 (Порядок заполнения, п. 41)", "validation": { "enum": [ 0, 0.1, 0.25, 0.5, 1, 2, 3, 4, 6, 8 ] } }, { "name": "jewelryRevenue", "label": "Производство и/или реализация ювелирных изделий", "type": "number", "required": false, "classification": "financial", "description": "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.", "sourceRef": "Line 133 — \"Производство и/или реализация ювелирных изделий\" (Порядок заполнения, п. 43)", "validation": { "minimum": 0 } }, { "name": "jewelryRate", "label": "Ставка налога", "type": "number", "required": false, "description": "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.", "sourceRef": "Line 134 — \"Ставка налога\" for line 133 (Порядок заполнения, п. 44)", "validation": { "enum": [ 0, 0.1, 0.25, 0.5, 1, 2, 3, 4, 6, 8 ] } }, { "name": "lotteryRevenue", "label": "Лотерейная деятельность", "type": "number", "required": false, "classification": "financial", "description": "Revenue from lottery activity. Unconditionally optional: a taxpayer completes only the line(s) matching their own activity and payment form. Amounts in Kyrgyz soms.", "sourceRef": "Line 136 — \"Лотерейная деятельность\" (Порядок заполнения, п. 46)", "validation": { "minimum": 0 } }, { "name": "lotteryRate", "label": "Ставка налога", "type": "number", "required": false, "description": "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.", "sourceRef": "Line 137 — \"Ставка налога\" for line 136 (Порядок заполнения, п. 47)", "validation": { "enum": [ 0, 0.1, 0.25, 0.5, 1, 2, 3, 4, 6, 8 ] } }, { "name": "saunaRevenue", "label": "Сауна", "type": "number", "required": false, "classification": "financial", "description": "Revenue from sauna activity. Unconditionally optional: a taxpayer completes only the line(s) matching their own activity and payment form. Amounts in Kyrgyz soms.", "sourceRef": "Line 139 — \"Сауна\" (Порядок заполнения, п. 49)", "validation": { "minimum": 0 } }, { "name": "saunaRate", "label": "Ставка налога", "type": "number", "required": false, "description": "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.", "sourceRef": "Line 140 — \"Ставка налога\" for line 139 (Порядок заполнения, п. 50)", "validation": { "enum": [ 0, 0.1, 0.25, 0.5, 1, 2, 3, 4, 6, 8 ] } }, { "name": "billiardsRevenue", "label": "Бильярд", "type": "number", "required": false, "classification": "financial", "description": "Revenue from billiards activity. Unconditionally optional: a taxpayer completes only the line(s) matching their own activity and payment form. Amounts in Kyrgyz soms.", "sourceRef": "Line 142 — \"Бильярд\" (Порядок заполнения, п. 52)", "validation": { "minimum": 0 } }, { "name": "billiardsRate", "label": "Ставка налога", "type": "number", "required": false, "description": "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.", "sourceRef": "Line 143 — \"Ставка налога\" for line 142 (Порядок заполнения, п. 53)", "validation": { "enum": [ 0, 0.1, 0.25, 0.5, 1, 2, 3, 4, 6, 8 ] } }, { "name": "bathhouseRevenue", "label": "Баня, за исключением муниципальных бань", "type": "number", "required": false, "classification": "financial", "description": "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.", "sourceRef": "Line 145 — \"Баня, за исключением муниципальных бань\" (Порядок заполнения, п. 55)", "validation": { "minimum": 0 } }, { "name": "bathhouseRate", "label": "Ставка налога", "type": "number", "required": false, "description": "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.", "sourceRef": "Line 146 — \"Ставка налога\" for line 145 (Порядок заполнения, п. 56)", "validation": { "enum": [ 0, 0.1, 0.25, 0.5, 1, 2, 3, 4, 6, 8 ] } }, { "name": "creativeIndustryParkRevenue", "label": "Резидент парка креативной индустрии", "type": "number", "required": false, "classification": "financial", "description": "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.", "sourceRef": "Line 148 — \"Резидент парка креативной индустрии\" (Порядок заполнения, п. 58)", "validation": { "minimum": 0 } }, { "name": "creativeIndustryParkRate", "label": "Ставка налога", "type": "number", "required": false, "description": "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.", "sourceRef": "Line 149 — \"Ставка налога\" for line 148 (Порядок заполнения, п. 59)", "validation": { "enum": [ 0, 0.1, 0.25, 0.5, 1, 2, 3, 4, 6, 8 ] } }, { "name": "article324ExportGoodsValue", "label": "Стоимость товара, указанная в счет-фактуре, оформленном в соответствии с налоговым законодательством Кыргызской Республики при вывозе товаров с территории Кыргызской Республики субъектом, применяющим режим, установленный статьей 324 Налогового кодекса Кыргызской Республики", "type": "number", "required": false, "classification": "financial", "description": "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.", "sourceRef": "Line 151 — \"Стоимость товара, указанная в счет-фактуре, оформленном в соответствии с налоговым законодательством Кыргызской Республики при вывозе товаров с территории Кыргызской Республики субъектом, применяющим режим, установленный статьей 324 Налогового кодекса Кыргызской Республики\" (Порядок заполнения, п. 61)", "validation": { "minimum": 0 } }, { "name": "article324ExportRate", "label": "Ставка налога", "type": "number", "required": false, "description": "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.", "sourceRef": "Line 152 — \"Ставка налога\" for line 151 (Порядок заполнения, п. 62)", "validation": { "enum": [ 0, 0.1, 0.25, 0.5, 1, 2, 3, 4, 6, 8 ] } }, { "name": "agriculturalProcurerRevenue", "label": "Деятельность сельскохозяйственного заготовителя", "type": "number", "required": false, "classification": "financial", "description": "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.", "sourceRef": "Line 154 — \"Деятельность сельскохозяйственного заготовителя\" (Порядок заполнения, п. 64)", "validation": { "minimum": 0 } }, { "name": "agriculturalProcurerRate", "label": "Ставка налога", "type": "number", "required": false, "description": "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.", "sourceRef": "Line 155 — \"Ставка налога\" for line 154 (Порядок заполнения, п. 65)", "validation": { "enum": [ 0, 0.1, 0.25, 0.5, 1, 2, 3, 4, 6, 8 ] } }, { "name": "agriculturalMilkProcurerRevenue", "label": "Деятельность сельскохозяйственного заготовителя молока", "type": "number", "required": false, "classification": "financial", "description": "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.", "sourceRef": "Line 157 — \"Деятельность сельскохозяйственного заготовителя молока\" (Порядок заполнения, п. 67)", "validation": { "minimum": 0 } }, { "name": "agriculturalMilkProcurerRate", "label": "Ставка налога", "type": "number", "required": false, "description": "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.", "sourceRef": "Line 158 — \"Ставка налога\" for line 157 (Порядок заполнения, п. 68)", "validation": { "enum": [ 0, 0.1, 0.25, 0.5, 1, 2, 3, 4, 6, 8 ] } }, { "name": "article423AnonymizedSalesRevenue", "label": "Субъект, уплачивающий налог по ставке, предусмотренной частями 1, 2-1, 3, 8 статьи 423 Налогового кодекса Кыргызской Республики, реализующий товары в адрес обезличенного субъекта", "type": "number", "required": false, "classification": "financial", "description": "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.", "sourceRef": "Line 160 — \"Субъект, уплачивающий налог по ставке, предусмотренной частями 1, 2-1, 3, 8 статьи 423 Налогового кодекса Кыргызской Республики, реализующий товары в адрес обезличенного субъекта\" (Порядок заполнения, п. 70)", "validation": { "minimum": 0 } }, { "name": "article423AnonymizedSalesRate", "label": "Ставка налога", "type": "number", "required": false, "description": "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.", "sourceRef": "Line 161 — \"Ставка налога\" for line 160 (Порядок заполнения, п. 71)", "validation": { "enum": [ 0, 0.1, 0.25, 0.5, 1, 2, 3, 4, 6, 8 ] } }, { "name": "sezPartialProcessingExportRevenue", "label": "Субъект СЭЗ, в отношении деятельности, указанной в части 5-1 статьи 430 Налогового кодекса Кыргызской Республики, при вывозе товаров с частичной переработкой", "type": "number", "required": false, "classification": "financial", "description": "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.", "sourceRef": "Line 163 — \"Субъект СЭЗ, в отношении деятельности, указанной в части 5-1 статьи 430 Налогового кодекса Кыргызской Республики, при вывозе товаров с частичной переработкой\" (Порядок заполнения, п. 73)", "validation": { "minimum": 0 } }, { "name": "sezPartialProcessingExportRate", "label": "Ставка налога", "type": "number", "required": false, "description": "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.", "sourceRef": "Line 164 — \"Ставка налога\" for line 163 (Порядок заполнения, п. 74)", "validation": { "enum": [ 0, 0.1, 0.25, 0.5, 1, 2, 3, 4, 6, 8 ] } }, { "name": "sezUnchangedExportRevenue", "label": "Субъект СЭЗ, в отношении деятельности, указанной в части 5-1 статьи 430 Налогового кодекса Кыргызской Республики, при вывозе товаров в неизменном виде", "type": "number", "required": false, "classification": "financial", "description": "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.", "sourceRef": "Line 166 — \"Субъект СЭЗ, в отношении деятельности, указанной в части 5-1 статьи 430 Налогового кодекса Кыргызской Республики, при вывозе товаров в неизменном виде\" (Порядок заполнения, п. 76)", "validation": { "minimum": 0 } }, { "name": "sezUnchangedExportRate", "label": "Ставка налога", "type": "number", "required": false, "description": "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.", "sourceRef": "Line 167 — \"Ставка налога\" for line 166 (Порядок заполнения, п. 77)", "validation": { "enum": [ 0, 0.1, 0.25, 0.5, 1, 2, 3, 4, 6, 8 ] } }, { "name": "schoolCateringRevenue", "label": "Индивидуальный предприниматель, осуществляющий услуги по организации питания учащихся в общеобразовательных школах Кыргызской Республики", "type": "number", "required": false, "classification": "financial", "description": "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.", "sourceRef": "Line 170 — \"Индивидуальный предприниматель, осуществляющий услуги по организации питания учащихся в общеобразовательных школах Кыргызской Республики\" (Порядок заполнения, п. 80)", "validation": { "minimum": 0 } }, { "name": "schoolCateringRate", "label": "Ставка налога", "type": "number", "required": false, "description": "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.", "sourceRef": "Line 171 — \"Ставка налога\" for line 170 (Порядок заполнения, п. 81)", "validation": { "enum": [ 0, 0.1, 0.25, 0.5, 1, 2, 3, 4, 6, 8 ] } }, { "name": "stateNeedsRealEstateRevenue", "label": "Субъект, осуществляющий обмен и/или передачу недвижимого имущества для государственных нужд в соответствии с решением Кабинета Министров", "type": "number", "required": false, "classification": "financial", "description": "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.", "sourceRef": "Line 173 — \"Субъект, осуществляющий обмен и/или передачу недвижимого имущества для государственных нужд в соответствии с решением Кабинета Министров\" (Порядок заполнения, п. 83)", "validation": { "minimum": 0 } }, { "name": "stateNeedsRealEstateRate", "label": "Ставка налога", "type": "number", "required": false, "description": "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.", "sourceRef": "Line 174 — \"Ставка налога\" for line 173 (Порядок заполнения, п. 84)", "validation": { "enum": [ 0, 0.1, 0.25, 0.5, 1, 2, 3, 4, 6, 8 ] } }, { "name": "virtualAssetSalesRevenue", "label": "Субъект, осуществляющий деятельность по реализации виртуального актива", "type": "number", "required": false, "classification": "financial", "description": "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.", "sourceRef": "Line 176 — \"Субъект, осуществляющий деятельность по реализации виртуального актива\" (Порядок заполнения, п. 86)", "validation": { "minimum": 0 } }, { "name": "virtualAssetSalesRate", "label": "Ставка налога", "type": "number", "required": false, "description": "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.", "sourceRef": "Line 177 — \"Ставка налога\" for line 176 (Порядок заполнения, п. 87)", "validation": { "enum": [ 0, 0.1, 0.25, 0.5, 1, 2, 3, 4, 6, 8 ] } }, { "name": "outsideKrActivityRevenue", "label": "Субъект, осуществляющий деятельность вне территории Кыргызской Республики", "type": "number", "required": false, "classification": "financial", "description": "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.", "sourceRef": "Line 179 — \"Субъект, осуществляющий деятельность вне территории Кыргызской Республики\" (Порядок заполнения, п. 89)", "validation": { "minimum": 0 } }, { "name": "outsideKrActivityRate", "label": "Ставка налога", "type": "number", "required": false, "description": "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.", "sourceRef": "Line 180 — \"Ставка налога\" for line 179 (Порядок заполнения, п. 90)", "validation": { "enum": [ 0, 0.1, 0.25, 0.5, 1, 2, 3, 4, 6, 8 ] } } ] }