The State Tax Service of Kyrgyzstan clarified the taxation procedure for individual entrepreneurs providing preschool education services.
The Decree of the Cabinet of Ministers of May 29, 2023 establishes that a person working as an individual entrepreneur has the right to provide pre-school education services in residential premises. Businessmen providing pre-school education services can undergo tax registration as a single tax payer with a zero rate.
Such entrepreneurs are exempted from paying the single tax and submitting a report on it.
An individual entrepreneur will purchase an insurance certificate for himself/herself, and an electronic license and an insurance certificate for employees. Entrepreneurs are also exempted from reporting on income tax and state social insurance funds. At the same time, they must annually submit a tax return electronically by April 1.
«In addition, by a decree of the Cabinet of Ministers, the types of activities carried out based on a license for individual labor activity are supplemented with a new one. From now on, individuals providing services (a kindergarten teacher, assistant teacher — a nanny, a cook, a teacher) to individual entrepreneurs in the field of preschool education will work on the basis of a license. An electronic license must be purchased through a «personal taxpayer’s account,» the Tax Service said.
