From January 1, 2022 according to the Tax Code of the Kyrgyz Republic
An entity that leases an area for carrying out economic activities, including trading places in markets (mini-markets) and in shopping centers and houses, is obliged to establish in the lease agreement a requirement for the presence of a CMC from the tenant who is obliged to apply the CMC, the failure of which entails the termination of such an agreement unilaterally.
The Tax Code of the Kyrgyz Republic defines the term entity.
Subject - an individual, an individual entrepreneur, an organization, a state institution, a separate subdivision, a permanent institution engaged in economic activity, regardless of their organizational and legal form, type of activity, subordination and forms of ownership, and/or having objects of taxation;
